Jadwal Kuliah

Akuntansi Manajemen Lanjutan

Sesi Tanggal Topik
1 14 Februari 2023 Basic Management Cost
2 21 Februari 2023 Capital Investment I
3 28 Februari 2023 Capital Investment II
4 07 Maret 2023 Quality & Environmental Cost Management
5 14 Maret 2023 Activity Based Management
6 21 Maret 2023 Strategic Cost Management.
7 28 Maret 2023 The Balanced Scorecard: Strategic-Based Control
8 10 April 2023 UTS
9 18 April 2023 Strategy & Management Control
10 02 Mei 2023 Strategy & Management Control
11 09 Mei 2023 Performance Measurement & Analysis
12 16 Mei 2023 Compensation, Incentive & Motivation
13 23 Mei 2023 Control for Differentiated Strategies
14 06 Juni 2023 Management Control Challenges in Services Delivery
15 13 Juni 2023 Management Cost Cases
16 26 Juni 2023 UAS
GNPac303***
 METODA PERKULIAHAN

• Perkuliahan ini akan dilakukan dengan

menggunakan case-based method, di mana
mahasiswa peserta mata kuliah diharapkan
mampu untuk membaca dan menganalisa
kasus-kasus yang akan menjadi dasar diskusi
untuk setiap pertemuan.
• Bahan ada di morning.maranatha.edu
• Koordinasi melalui WA.
 PERSENTASE PENILAIAN

UTS: 25%

UAS: 25%

KAT: 50% (Penyajian dan Analisa Kasus,

keaktifan dalam berdiskusi di kelas, dan lainnya
sebagaimana ditetapkan oleh dosen pengampu
mata kuliah).
Sistem Informasi Akuntansi
Overview Cost Management
Top Management

Cost Management

Middle Management

Management Accounting

Low Management

Cost Accounting
Perbedaan Akuntansi Manajemen
dan Akuntansi Keuangan
• Pemakai
• Bentuk laporan
Cost Assignment Methods
Certification
Certified Public Accountant
– The responsibility of a CPA is to provide assurance
concerning the reliability of financial statements.

Certified Internal Auditor

– The focus of the CIA is to recognize competency in
internal auditing rather than external auditing.

Certified Managerial Accountant

– One of the main purposes of the CMA was to
establish management accounting as a recognized,
professional discipline, separate from the profession
of public accounting.
Certification
• Four areas emphasized on the CMA
exam:
– Business analysis
– Management accounting and reporting
– Strategic management
– Business application