Professional Documents
Culture Documents
Akuntansi Manajemen
Fakultas Ekonomi dan Bisnis
School Economics and Business
Telkom University
Telkom University
Bobot : 3 SKS = 3 x 50 menit = 150 menit
= 2 jam 30 menit
Waktu : Senin, 15:30 – 18:00
Telkom University
Ketidakhadiran !!!
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4 Creating the great business leaders
Fakultas Ekonomi dan Bisnis
School Economics and Business Kalendar Akademis Ganjil 2020-2021
Telkom University
PRS : 14 – 18 September
Kuliah Pra UTS : 7 September sd 25 ktober
UTS : 26 Oktober sd 6 Nov 2020
Kuliah Pra UAS (After UTS) : 9 November sd 8 Januari
2021
Libur Pra UAS : 9 sd 10 Januari 2021
UAS : 11 sd 20 Januari 2021
UAS susulan : 25 sd 27 Januari 2021
Pendukung :
1. Garrison, Ray H., Eric Noreen and Peter C. Brewer. 2013. Managerial Accounting. 14th Ed. McGraw-Hill Companies.
2. Weygandt, Jerry J., Donald E. Kieso, and Paul D. Kimmel. 2017. Managerial Accounting Tools for Business Decision Making.8th Ed.
John Wiley & Sons, Inc.
3. Jackson, Steven R. Roby B. Sawyer, and J. Gregory Jenkins. 2009. Managerial Accounting A Focus on Ethical Decision Making. 5th Ed.
South-Western. Cencage Learning.
4. Hilton, Ronald W and David E. Platt. 2014. Management Accounting, Creating Value in a Dynamic Business Environment. 10th Ed.
McGraw-Hill Companies
Telkom University
Capaian Pembelajaran :
1. Mampu menjelaskan fungsi manajemen dan kebutuhan akan
informasi akuntansi manajemen
2. Menjelaskan hubungan akuntansi keuangan, akuntansi biaya,
dan akuntansi manajemen
3. Menjelaskan perbedaan akuntansi manajemen dan akuntansi
keuangan
4. Mampu menjelaskan peran akuntan dalam akuntansi
manajemen
5. Mampu menjelaskan dan mengimplementasikan aspek etika
dalam akuntansi manajemen
Telkom University
Source: The Professional Accountants in Business (PAIB) Committee of The International Federation of Accountants (IFAC), 2009
Financial CostManagement
Accounting Acct Accounting
Coba Lihatlah di
sekitarmu..............
.............
CS
Customer Service
Marketing
Distribution
Production
Design
Research &
Development
ACCOUNTING INFORMATION
Traditional Financial Non Financial
Accounting Information Information
Pemakai
Umpan Balik
18 Creating the great business leaders
Fakultas Ekonomi dan Bisnis
School Economics and Business Tipe Informasi Akuntansi Manajemen (Mulyadi, 1993)
Telkom University
• Frequency of reporting
Timeliness • Speed of reporting
Perspektif
Lintas
Fungsi
Orientasi Kompetisi
Pelanggan Global
AKMAN
Waktu sbg
Unsur
Kompetitif
Manajemen Kemajuan
Kualitas Teknologi
Total Informasi
AKMAN
AKMAN
1
• Kejujuran (honesty)
2
• Integritas (integrity)
3
• Memegang janji (promise keeping)
4
• Kesetiaan (fidelity)
5
• Keadilan (fairness)
6
• Kepedulian terhadap sesame (caring for others)
7
• Penghargaan kpd orang lain (respect for others)
8
• Kewarganegaraan yg bertng jwb (responsible citizenship)
9
• Pencapaian kesempurnaan (pursuit of excellence)
10
• Akuntabilitas (accountability)
Kompetensi
Kerahasiaan
Institut Akuntan
Manajemen Integritas
Indonesia (IAMI)
Objektivitas