RENCANA PEMBELAJARAN SEMESTER (LESSON PLAN)

Study Program of Master in Accounting

Majoring in Accounting
SEKOLAH TINGGI ILMU EKONOMI INDONESIA
Course CODE Course Unit CREDIT POINTS SEMESTER Revised
(sks)
SUSTAINABILITY REPORTING AND ASSURANCE ACT2104 T=3 P=2 I / II / III
AUTHORISATION RP Developer RMK Coordinator Head of Study Program

(Signature) (Signature) (Signature)

Study Program Master in Accounting

Learning LG 1: Social Responsibility

Goals and LO 1: Able to raise awareness to be socially and environmentally responsible through research with a multi-paradigm perspective that is
Outcomes beneficial to stakeholders (KK3, C5)
(LG and LO) LG 2: Critical and Integrative Thinking
LO 2: Able to develop methods of policy making and decision making with a variety of approaches and disciplines in an integrated
manner
Course Competence (CM)
FINAL COMPETENCE:
At the end of the course, students are expected to have deep understanding about theories of accounting related to social and
environmental perspectives and utilize them to conduct and analyze relevant researches

The sub competences of this course are:

1. Students are able to conduct research in social responsibility accounting and understand methodologies, analytical tools and research
in social responsibility accounting material (CM1)
2. Students are able to create, analyze and critique some social responsibility accounting research (CM2)
A Brief
Description of This course gives students insight into social and environmental perspectives in social responsibility accounting.
the Course
Competency
Map Students are able to conduct research in social responsibility accounting
and understand methodologies, analytical tools and research in social
responsibility accounting material

Students are able to create, analyze and critique some

social responsibility accounting research

Students have deep understanding about theories of accounting related to

social and environmental perspectives and utilize them to conduct and
analyze relevant researches

References Main:
1. Donaldson, Thomas and Preston Lee E. (1995), The Stakeholder Theory of the Corporation : Concepts, Evidence, and Implications,
The Academy of Management Review, Vol 20 No 1, 65-91
2. Hsieh, Hsiu-Fang and Shannon Sarah E. (2005), Three Approaches to Qualitative Content Analysis, Qualitative Health Research, Vol
15 No 9, 1227-1288
3. Iamandi, Irina (2007), Corporate Social Responsibilty and Social Responsiveness in a Global Business Environment A Comparative
Theorical Approach, Romanian Economic Journal,3-18
4. Michelon, G.,et al. (2015), CSR Reporting practices and the quality of disclosure : An empirical analysis, Critical Perspectives on
Accounting
5. Figge, Frank and Hahn, Tobias (2005), The Cost of Sustainability Capital and the Creation of Sustainable Value by Companies, Journal
of Industrial Energy, 47-58
6. Servaes, Henri and Tamayo, Amy (2013), The Impact of Corporate Social Responsibility on Firm Value : The Role of Customer
Awareness, Management Science, 1045-1061
Supplementary:
1. Freeman, R.E (-), Stakeholder Theory of the Modern Corporation, General Issues In Business Ethics, 38-48
2. Sapkauskiene, Alfreda and Leitoniene, Sviesa (2014), Corporate Social Responsibility Research Method Analysis, European Scientific
Journal, 237-244
3. Wijesinghe, K.N (2012), 2nd Annual International Conference on Accounting and Finance (AF 2012) Current context of disclosure of
corporate social responsibility in Sri Lanka, Procedia Economics and Finance 2, 171-178
 4. Cuganesan, S., et al. (2010), Examining CSR disclosure strategies within the Australian food and beverage industry, Accounting Forum
34, 169-183
5. Daud, Rulfah M. dan Amri Abrar (2008), Pengaruh Intellectual Capital dan Corporate Social Responsibility terhadap kinerja perusahaan
(studi empiris pada perusahaan manufaktur di Bursa Efek Indonesia, Jurnal Telaah & Riset Akuntansi, 213-231
6. Poerwati, Tjahjaning dan Zuliyati (2008), Pentingnya Laporan Nilai Tambah Dalam Pelaporan Keuangan ( Financial Value
Added/FVA ) sebagai Pengukur Kinerja dan Penciptaan Nilai Perusahaan, Fokus Ekonomi, 7-13
7. Saeidi, Sayedeh Parastoo, et al. (2015), How does corporate social responsibility contribute to firm financial performance? The
mediating role pf competitive advantage, reputation, and customer satisfaction, Journal of Business Research, 341-350
8. Boyd, James (1998), The Benefits of Improved Environmental Accounting : An Economic Framework to Indentify Priorities, Resources
for the Future, 98-49
9. Moser, Donald V, and Martin, Patrick ,R (2012), A Broader Perspective on Corporate Social Responsibility Reserach in Accounting,
The Accounting Review, 797-806
10. Dhaliwal, Dan S., et al. (2012), Nonfinacial Disclosure and Analyst Forecast Accouracy : International Evidence on Corporate Social
Responsibility Disclosure, The Accounting Review, 723-759
11. Yongtae Kim, et al. (2012), Is Earnings Quality Associated with Corporate Social Responsibility?, The Accounting Review, 761-796
12. Maas, Karen dan Frank Boons. CSR as a Strategic activity: Value creation, redistribution and integration. Erasmus University
Rotterdam, The Netherlands
13. Husted, Bryan W dan David B. Allen (2007), Strategic Corporate Social Responsibility and Value Creation among Large Firms, Long
Renge Planning 40, 594-610
14. Gholami, Sajad, et al. (2012), Social Responsibility Accounting: From Theory to Practice, Journal of Basic and Applied Scientific
Research, 2(10) 10111-10117
Learning Assessment
Week Course Learning Outcomes Learning Subjects Methods/Strategies
Indicators Forms Percentage
(Time Allocations)
1 Understanding Sustainable Green Bussiness and Cooperative learning: ⚫ Essential points ⚫ Literature Discussion
Development Goal and Sustainable ⚫ Lecture session featured in the review and participation
Implication Development Goals (60 minutes) arguments (CM1 participation (2%)
⚫ Guided and CM2) ⚫ Literature
discussion ⚫ Essential points review and
session on accuracy in the participation
related literature arguments (CM1 scoring rubric
(90 minutes) and CM2)
2 Understanding ESG-Sustainability Theories in ESG Cooperative learning: ⚫ Essential points ⚫ Literature Discussion
Reporting for Sustainable Finance Sustainability Reporting ⚫ Lecture session featured in the review and participation
for Sustanable Finance (60 minutes) arguments (CM1 participation (2%)
and CM2)
 ⚫
Guided ⚫ Essential points ⚫ Literature
discussion accuracy in the review and
session on arguments (CM1 participation
related literature and CM2) scoring rubric
(90 minutes)
3 Understanding Defining CSR and The 1. Defining CSR Cooperative learning: ⚫ Essential points ⚫ Literature Discussion
Principles of CSR 2. The Principles of CSR ⚫ Lecture session featured in the review and participation
3. Theories in ESG (60 minutes) arguments (CM1 participation (2%)
Sustainability Reporting
⚫ Guided and CM2) ⚫ Literature
for Sustanable Finance
discussion ⚫ Essential points review and
session on accuracy in the participation
related literature arguments (CM1 scoring rubric
(90 minutes) and CM2)
4 - Understanding Stakeholders & The - Stakeholders & The Cooperative learning: ⚫ Essential points ⚫ Literature Discussion
Socail Contract and Issue Socail Contract ⚫ Lecture session featured in the review and participation
concerning Sustanability - Issue concerning (60 minutes) arguments (CM1 participation (2%)
Sustanability
⚫ Guided and CM2) ⚫ Literature
- Theories in ESG
Sustainability discussion ⚫ Essential points review and
Reporting for session on accuracy in the participation
Sustanable Finance related literature arguments (CM1 scoring rubric
(90 minutes) and CM2)
5 Understanding Ethics, CSR and -Ethics, CSR and Cooperative learning: ⚫ Essential points ⚫ Literature Discussion
Corporate Behavior Corporate Behavior ⚫ Lecture session featured in the review and participation
Understanding Perfomance -Perfomance (60 minutes) arguments (CM1 participation (2%)
Evaluatio and Performance Evaluatio and ⚫ Guided and CM2) ⚫ Literature
Reporting Performance discussion ⚫ Essential points review and Quiz (11%)
Reporting session on accuracy in the participation
-Theories in ESG related literature
Sustainability arguments (CM1 scoring rubric
(90 minutes) and CM2)
Reporting for
Sustanable Finance
6 1. Undestanding Globalisation and - Globalisation and Cooperative learning: ⚫ Essential points ⚫ Literature Discussion
CRS CRS ⚫ Lecture session featured in the review and participation
2. Understadning CSR in not for - CSR in not for profit (60 minutes) arguments (CM1 participation (2%)
profit organisation organization
⚫ Guided and CM2) ⚫ Literature
discussion review and
 Theories in ESG session on ⚫ Essential points participation
Sustainability related literature accuracy in the scoring rubric
Reporting for (90 minutes) arguments (CM1
Sustanable Finance
and CM2)
7 -Understanding CSR and Strategi -CSR and Strategi Cooperative learning: ⚫ Essential points ⚫ Literature Discussion
-Undertanding CSR and - CSR and Leadership ⚫ Lecture session featured in the review and participation
Leadership -Theories in ESG (60 minutes) arguments (CM1 participation (2%)
Sustainability Reporting ⚫ Guided and CM2) ⚫ Literature
for Sustanable Finance discussion ⚫ Essential points review and
session on accuracy in the participation
related literature arguments (CM1 scoring rubric
(90 minutes) and CM2)
8 Capable of mastering theories and MIDTERM TEST ⚫ Midterm Test ⚫ Essential points ⚫ Midterm test Midterm test
skilled in research of social session (150 featured (CM1 and ⚫ Midterm test (25%)
responsibility accounting to minutes) CM2) scoring rubric
advance the accounting science
⚫ Essential points
through research which are
improvements and upgrade with a accuracy (CM1
multi-paradigm perspective, and CM2)
beneficial to society. (LO 4.1; LO
6.1).
9 Capable of mastering theories and Research Environmental Cooperative learning: ⚫ Essential points ⚫ Literature Discussion
skilled in research of social accounting ⚫ Lecture session featured in the review and participation
responsibility accounting to (60 minutes) arguments (CM1 participation (2%)
advance the accounting science
⚫ Guided and CM2) ⚫ Literature
through research which are
improvements and upgrade with a discussion ⚫ Essential points review and
multi-paradigm perspective, session on accuracy in the participation
beneficial to society. (LO 4.1; LO related literature arguments (CM1 scoring rubric
6.1): (90 minutes) and CM2)
1. Understanding the
methodology, analytical tools
and research fields in social
responsibility accounting
(CM1)
2. Creating, analyzing and
critiquing some social
 responsibility accounting
research (CM2)
10 Capable of mastering theories and Extensive CSR Cooperative learning: ⚫ Essential points ⚫ Literature Discussion
skilled in research of social Research ⚫ Lecture session featured in the review and participation
responsibility accounting to (60 minutes) arguments (CM1 participation (2%)
advance the accounting science
⚫ Guided and CM2) ⚫ Literature
through research which are
improvements and upgrade with a discussion ⚫ Essential points review and
multi-paradigm perspective, session on accuracy in the participation
beneficial to society. (LO 4.1; LO related literature arguments (CM1 scoring rubric
6.1): (90 minutes) and CM2)
1. Understanding the
methodology, analytical tools
and research fields in social
responsibility accounting
(CM1)
2. Creating, analyzing and
critiquing some social
responsibility accounting
research (CM2)
11 Capable of mastering theories and Research CSR and Cooperative learning: ⚫ Essential points ⚫ Literature Discussion
skilled in research of social behavior ⚫ Lecture session featured in the review and participation
responsibility accounting to (60 minutes) arguments (CM1 participation (2%)
advance the accounting science
⚫ Guided and CM2) ⚫ Literature
through research which are
improvements and upgrade with a discussion ⚫ Essential points review and
multi-paradigm perspective, session on accuracy in the participation
beneficial to society. (LO 4.1; LO related literature arguments (CM1 scoring rubric
6.1): (90 minutes) and CM2)
1. Understanding the
methodology, analytical tools
and research fields in social
responsibility accounting
(CM1)
2. Creating, analyzing and
critiquing some social
responsibility accounting
research (CM2)
12 Capable of mastering theories and Research CSR and Cooperative learning: ⚫ Essential points ⚫ Literature Discussion
skilled in research of social Value added ⚫ Lecture session featured in the review and participation
responsibility accounting to (60 minutes) arguments (CM1 participation (2%)
advance the accounting science
⚫ Guided and CM2) ⚫ Literature Quiz (11%)
through research which are
improvements and upgrade with a discussion ⚫ Essential points review and
multi-paradigm perspective, session on accuracy in the participation
beneficial to society. (LO 4.1; LO related literature arguments (CM1 scoring rubric
6.1): (90 minutes) and CM2)
1. Understanding the
methodology, analytical tools
and research fields in social
responsibility accounting
(CM1)
2. Creating, analyzing and
critiquing some social
responsibility accounting
research (CM2)
13 Capable of mastering theories and Research on CSR and its Cooperative learning: ⚫ Essential points ⚫ Literature Discussion
skilled in research of social strategy ⚫ Lecture session featured in the review and participation
responsibility accounting to (60 minutes) arguments (CM1 participation (2%)
advance the accounting science
⚫ Guided and CM2) ⚫ Literature
through research which are
improvements and upgrade with a discussion ⚫ Essential points review and
multi-paradigm perspective, session on accuracy in the participation
beneficial to society. (LO 4.1; LO related literature arguments (CM1 scoring rubric
6.1): (90 minutes) and CM2)
1. Understanding the
methodology, analytical tools
and research fields in social
responsibility accounting
(CM1)
2. Creating, analyzing and
critiquing some social
responsibility accounting
research (CM2)
14 Capable of mastering theories and Theories on Integrated Cooperative learning: ⚫ Essential points ⚫ Literature Discussion
skilled in research of social Reporting ⚫ Lecture session featured in the review and participation
responsibility accounting to (60 minutes) participation (2%)
 advance the accounting science ⚫ Guided arguments (CM1 ⚫ Literature
through research which are discussion and CM2) review and
improvements and upgrade with a session on ⚫ Essential points participation
multi-paradigm perspective,
beneficial to society. (LO 4.1; LO
related literature accuracy in the scoring rubric
6.1): (90 minutes) arguments (CM1
1. Understanding the and CM2)
methodology, analytical tools
and research fields in social
responsibility accounting
(CM1)
2. Creating, analyzing and
critiquing some social
responsibility accounting
research (CM2)
15 Capable of mastering theories and Research on Integrated Cooperative learning: ⚫ Essential points ⚫ Literature Discussion
skilled in research of social Reporting ⚫ Lecture session featured in the review and participation
responsibility accounting to (60 minutes) arguments (CM1 participation (2%)
advance the accounting science
⚫ Guided and CM2) ⚫ Literature
through research which are
improvements and upgrade with a discussion ⚫ Essential points review and
multi-paradigm perspective, session on accuracy in the participation
beneficial to society. (LO 4.1; LO related literature arguments (CM1 scoring rubric
6.1): (90 minutes) and CM2)
1. Understanding the
methodology, analytical tools
and research fields in social
responsibility accounting
(CM1)
2. Creating, analyzing and
critiquing some social
responsibility accounting
research (CM2)
16 Capable of mastering theories and FINAL TEST ⚫ Final Test ⚫ Essential points ⚫ Final Test Final Test
skilled in research of social session (150 featured (CM1 and ⚫ Final test (25%)
responsibility accounting to minutes) CM2) scoring rubric
advance the accounting science
through research which are
improvements and upgrade with a
multi-paradigm perspective, ⚫ Essential points
beneficial to society. (LO 4.1; LO accuracy (CM1
6.1; CM1)
and CM2)