Silabus APLK Gasal
Silabus APLK Gasal
Nama Dosen
Alamat E-mail
1.
Catur Sasongko
catur_sasongko76@yahoo.com
2.
Desti Fitriani
desti.fitriani@ui.ac.id
3.
Arman Hendiyanto /
Widhi Astono
Rahman U. Budiman /
Ralliyati
4.
meliputi: aktivitas pendanaan, investasi dan operasi. Selain itu, isuisu yang berkaitan
dengan kualitas laporan keuangan dan bagaimana analisis laporan keuangan yang baik
akan memantapkan terciptanya Good Corporate Governance akan disajikan secara
menyeluruh pada akhir perkuliahan.
C. Sifat: Wajib (3 SKS)
D. Persyaratan:
Akuntansi Keuangan Lanjutan 1
Investasi dan Pasar Modal
E. Buku bacaan:
Wajib:
1. Robinson, T.R., Henry, E., Pirie, W.L., Broihahn, M.A., and Cope., A.T. (2015).
International Financial Statement Analysis, 3rd Edition. New Jersey: John Wiley
and Sons (RHP)
2. Standar Akuntansi Keuangan Tahun 2015. (PSAK)
Tambahan:
1.
Wild, John J., and K.R. Subramanyam. (2009). Financial Statement
Analysis, 10th edition, McGraw Hill International Edition. (WSH)
2.
Tan, C., and Robinson T.R. (2014). Asian Financial Statement Analysis:
Detecting Financial Irregularities. New Jersey: John Wiley and Sons. (TR)
3.
Fridson, M., Alvarez, F. (2011). Financial Statement Analysis: A
Practitioners Guide. New Jersey: John Wiley and Sons. (FA)
F. Sasaran Perkuliahan:
1. Hard Skill (Cognitive Ability)
Improving financial statement analysis skill
Improving skills of financial statement proforma creation and business
valuation.
Improving the ability to assess the quality of financial statement
2. Soft Skill (Personality)
Description
Technical Skill
Analytical Skill
Goal Setting Skill
Time Management Skill
Writing Skill
Presentation/Public Speaking Skill
Teamwork
Self Confident
Yes/No
Yes
Yes
Yes
Yes
Yes
Yes
Yes
G. Metode Pengajaran
Description
Class Discussion
H.
Guided Teaching
Lecturing
Case Study Discussion
Collaborative Learning
Group Project
Penilaian Akhir
Yes/No
Yes
Yes
Yes
Yes
Yes
Yes
Bobot
10%
5%
5%
5%
5%
10%
30%
30%
100%
d. Pembahasan solusi atas tugas individu akan dilaksanakan pada setiap kelas
asistensi.
e. Informasi akses SCELE UI (enrollment key) akan diberitahukan kemudian.
J. Kehadiran
Mahasiswa diharuskan menghadiri minimal 80% dari total perkuliahan yang setara
dengan 3 kali absen untuk bobot mata ajar 3 SKS. Ketidakhadiran lebih dari 20% tidak
diperkenankan mengikuti ujian.
K. Jadwal Perkuliahan
Session
1
Topics
Course Outline
Introduction to Financial Statement Analysis
Scope of Financial Statement Analysis
Major Financial Statement and Other
Information Sources
Financial Statement Analysis Framework
General Lecturing: The Use of
Statement: Learn from the expert.
Pretest Session 1
Financial
Reading
Materials
RHP 1
RHP 2
RHP 3
SAK
Kerangka
Konseptual
Session
3
Topics
Reporting Standards.
Understanding Income Statements
o Components and Format of the Income
Statements
o Revenue Recognition
o Expense Recognition
o Discontinued Operations
o Changes in Accounting Policy
o Earnings per share
o Comprehensive Income
o Analysis of Income Statement
Individual Assignment 1
Financial Analysis Techniques
The Financial Analysis Process
Analytical tools and techniques
Common ratios used in financial analysis
Equity analysis
Credit analysis
Business segments
Reading
Materials
RHP 4
PSAK 1
PSAK 23
PSAK 25
PSAK 58
RHP 5
RHP 6
PSAK 1
PSAK 2
PSAK 4
PSAK 65
RHP 7
PSAK 5
Session
Topics
Reading
Materials
RHP 11
RHP 17
RHP 12
Analysis of Assets
Inventories
o Cost of Inventories
o Inventory valuation methods
o Inventory method changes
o Inventory adjustments
o Evaluation of inventory management
RHP 8
RHP 9
PSAK 13
PSAK 14
PSAK 16
PSAK 19
PSAK 58
Collaborative
Session
Topics
o
o
o
o
o
10
Analysis of Liabilities
Bond Payable
Leasing
Evaluating solvency: leverage and coverage
ratios
Individual Assignment 3
Analysis of Income Taxes
Differences between accounting profits and
taxable income
Determining the tax base
Temporary and permanent differences
Tax losses and tax credit
Recognition and measurement of current and
deferred tax
Reading
Materials
Learning
RHP 10
PSAK 50
PSAK 55
PSAK 60
Collaborative
Learning
RHP 13
RHP 14
PSAK 18
PSAK 24
PSAK 46
Collaborative
Learning
RHP 15
RHP 16
PSAK 10
PSAK 12
PSAK 15
PSAK 22
PSAK 55
Collaborative
Learning
Session
Topics
Reading
Materials
Individual Assignment 4
12
Integration of
Techniques
Case Study 1
Case Study 2
Case Study 3
Financial
Statement
Analysis
RHP 18
14
L. Plagiarism
Plagiarism is the presentation by a student of an assignment which has been copied in
whole or in part from another students work or from any other source (e.g. published
books, web-based material or periodicals) without due acknowledgement in the text.
Plagiarism may take several forms. Any of the following, without full acknowledgement
of the debt to the original source, counts as plagiarism:
Direct duplication, by copying (or allowing to be copied) anothers work, whether
from a book, article, Web site, another students assignments, etc.;
Paraphrasing of anothers work closely, with minor changes but with essential
meaning or form;
Submitting ones own work which has already been submitted for assessment
purposes in another subject;
It is the university policy as stated in the FEUI Regulation book that cheating by students
in any form is not permitted. Where a student is suspected of plagiarism by examiner, the
following procedures will apply:
First time, a mark of zero for the piece of assessment, maximum of fail
(F)
Second time, a fail grade (F) for the subject
Third time, dismissal from the Department of Accounting FEUI
K. Statement of Authorship
Students are obliged to always include the appropriate Statement of Authorship in
front of their written assignment.
Statement of Authorship
I/We certify that this submission is my own work/the work of the group. All sources
used by me/the group have been documented.
This piece of work has not previously been submitted for assessment in this or any
other subject either by an individual by a group.
I accept that this submission may be screened to detect the existence of plagiarism.
Name
Student Number
Signature
Subject Name
Title
Date
Lecturer
Signature
:
:
:
:
:
:
:
:
10