Anda di halaman 1dari 6

SILABUS RANCANGAN PEMBELAJARAN SATU SEMESTER

Nama Mata Kuliah: Seminar Akuntansi Manajemen


Program Studi: S1 Akuntansi
Fakultas:
Fakultas Ekonomi
Dosen:
Sany Dwita, SE, MSi, PhD, Ak.
Email:
sanydwita@gmail.com
Learning Outcomes Mata Kuliah Terkait KKNI
Mahasiswa memiliki wawasan yang lebih baik dan lebih luas mengenai konsep-konsep akuntansi manajemen dan
perilaku yang diperlukan mahasiswa untuk mendesain riset akuntansi manajemen dan perilaku, tentang aplikasi
aktual metoda penelitian dan statistik dalam riset dan dapat menyusun proposal penelitian di bidang akuntansi
manajemen dan perilaku.
Softskills/karakter: kejujuran, profesionalisme, ketelitian, kemampuan analitis dan praktis, penalaran, kehati-hatian,
dan ketekunan.
Metoda Kuliah
Matakuliah ini menggunakan sistem perkuliahan belajar mandiri dan partisipatif dalam bentuk diskusi dan seminar.
Mahasiswa diwajibkan:
1. Membaca materi sebelum perkuliahan,
2. Membuat laporan telaah kritis (critical review) untuk setiap topik bahasan yang dikumpulkan sebelum tatap
muka setiap perkuliahan,
3. Membentuk beberapa kelompok yang akan bergantian menyajikan telaah kritis atas artikel yang dtentukan dan
harus siap menjawab pertanyaan dari rekan-rekan atau dosennya,
4. Mahasiswa yang tidak ditunjuk sebagai penyaji harus aktif bertanya atau memberi komentar atas topik yang
dibahas. Hanya argumen yang relevan dan menggunakan logika berfikir yang baik dan runtut yang akan diberi
poin dalam penilaian.
5. Pada akhir semester secara individual mahasiswa diwajibkan menulis proposal penelitian empiris dengan topik di
bidang akuntansi manajemen dan perilaku yang dapat dilakukan di Indonesia.
Sistem Penilaian

UAS
UTS
Presentasi, kuis, tugas
Partisipasi dan keaktifan
Perte
muan
1.

POKOK BAHASAN
Silabus dan penjelasan
penulisan telaah kritis dan
proposal

2.

Metodologi Penelitian

3.

Statistik

4.

Keputusan Etis

: 30%
: 30%
: 20%
: 20%
Garis Besar Program Perkuliahan
SUBPOKOK BAHASAN

REFERENSI

1. Silabus
Silabus
2. Kaitan mata kuliah SAM Buku sumber
dengan mata kuliah lain
3. Tujuan SAM
1. Populasi sample
Sekaran
responden
2. Jenis data
Scapens, Robert. (1990). Researching
3. Teknik pengumpulan
management accounting practice:
data
the role of Case study methods.
4. Variabel penelitian,
British Accounting Review (1990) 22,
pengukuran variabel,
259-281
instrumen penelitian,
hasil dan pembahasan,
kesimpulan,
keterbatasan dan saran
1. Uji instrument: uji
Statistik
validitas dan reabilitas
2. Model penelitian
3. Teknik analisis statistik:
korelasi, regresi
sederhana, regresi
berganda,
ANOVA/ANCOVA/ANOVA,
analisis jalur, SEM.
4. Interpretasi hasil uji
statistic
Heinz, P., Patel, C., & Hellmann, A. (2013). Some theoretical and
methodological suggestions for studies examining accountants'

5.

Keputusan Akuntan

6.

Etika Profesi

7.

Keputusan Auditor

8.

IC

professional judgments and earnings management. Advances


in Accounting, incorporating Advances in International
Accounting, 29(2), 299-311.
C. Patel, B.R. Millanta. (2011). Holier-than-thou perception bias
among professional
accountants:A cross-cultural study.
Advances
in
Accounting,
incorporating
Advances
in
International Accounting 27 (2011) 373381
Chand, P., Cummings, L., & Patel, C. (2011). The Effect of
Accounting Education and National Culture on Accounting
Judgments: A Comparative Study of Anglo-Celtic and Chinese
Culture. European Accounting Review.
Agoglia, C. P., Doupnik, T. S., & Tsakumis, G. T. (2011). PrinciplesBased versus Rules-Based Accounting Standards: The Influence
of Standard Precision and Audit Committee Strength on
Financial Reporting Decisions. Accounting Review, 86(3), 747767. doi: 10.2308/accr.00000045.
Hudaib, Mohammad & Roszaini Haniffa. (2009). Exploring auditor
independence: an interpretive approach. Accounting, Auditing
& Accountability Journal, 22 (2): 221-246.
Hope, Ole-Kristian; John Christian Langli & Wayne B. Thomas.
(2012). Agency conflicts and auditing in private firms.
Accounting, Organizations and Society, 37: 500517.
Hope, Ole-Kristian; John Christian Langli Auditor Independence in
a Private Firm and Low Litigation Risk Setting. .
Liesbeth Bruynseels & Eddy Cardinaels. (2014). The Audit
Committee: ManagementWatchdog or Personal Friend of the
CEO? The Accounting Review, 89 (1): 113145.
Lawrence J. Abbott, Susan Parker, and Gary F. Peters. Serving Two
Masters: The Association between Audit Committee Internal
Audit Oversight and Internal Audit Activities. Accounting
Horizons, 24(1): 124.
Cohen, Sandra & Stergios Leventis. (2013). Effects of municipal,
auditing and political factors on audit delay. Accounting Forum,
37: 4053.
J. Mouritsen, H.T. Larsen & .N. Bukh. (2001). Valuing the future:
intellectual capital supplements at Skandia. Accounting,

9.
10.

11.

12.

Corporate Social Reporting


(CSR)

Social and environmental


accounting (SEA)

Anggaran

13
.

Sistem Pengendalian
Manajemen

14
.

Harga Transfer

15
.

Foto dan Narratif pada Laporan


Tahunan

Auditing & Accountability Journal, 14 (4): 399-422.


Davison, Jane. (2010). [In]visible [in]tangibles: Visual portraits of
the business lite. Accounting, Organizations and Society,
35: 165183.
Ujian Tengah Semester
Donald V. Moser & Patrick R. Martin. (2012). A Broader Perspective
on Corporate Social Responsibility Research in Accounting. The
Accounting Review, 87 (3): 797806.
Cohen, J & Simnett, R. (2015). CSR and Assurance Services: A
Research Agenda. Auditing, February.
R.W. Roberts, D.M. Wallace. (2015). Sustaining diversity in social
and environmental accounting research. Critical Perspectives
on Accounting, xxx: xxxxxx.
Kamla, Rania. (2007). Critically appreciating social accounting and
reporting in the Arab Middle East: A postcolonial perspective.
Advances in International Accounting, 20: 105177.
Poon, Margaret; Richard Pike and Dean Tjosvold. (2001). Budget
participation, goal interdependence and controversy: a study of
a Chinese public utility. Management Accounting Research, 12:
101118.
Tsamenyi, Mathew; Noormansyah, Irvan; & Uddin, Shahzad.
(2008). Management controls in family-owned businesses
(FOBs):A case study of an Indonesian family-owned University.
Accounting Forum, 32, 6274.
Efferin, S., & Hopper, T. (2007). Management control, culture and
ethnicity in a Chinese Indonesian company. Accounting,
Organizations and Society, 32(3), 223-262.
Linda Chang, Mandy Cheng, Ken T. Trotman . (2008). The effect of
framing and negotiation partners objective on judgments about
negotiated transfer prices. Accounting, Organizations and
Society, 33: 704717.
Kamla, R., & Roberts, C. (2010). The global and the local: Arabian
Gulf States and imagery in annual reports. Accounting, Auditing
& Accountability Journal, 23(4), 449-481.
Kuasirikun, Nooch. (2011). The portrayal of gender in annual

reports in Thailand. Critical Perspectives on Accounting, 22: 53


78.
16
.

Gender

Kamla, R. (2012). Syrian women accountants attitudes and


experiences at work in the context of globalization. Accounting,
Organizations
and
Society,
37(3),
188-205.
doi:
10.1016/j.aos.2012.02.002
Lindawati, & Smark, C. (2010). Education into employment?
Indonesian women and moving from business education into
professional participation. e-Journal of Business Education and
Scholarship Teaching.
Gallhofer, S., Haslam, J., & Kamla, R. (2010). The accountancy
profession and the ambiguities of globalization in a postcolonial, middle eastern and Islamic context: perceptions of
accountans in Syiria Critical perspective in accounting,
forthcoming. doi: 10.1016/j.cpa.2010.09.003
Ujian Akhir Semester

Daftar Pustaka
Sekaran, Uma. 2003. Research methods for business and management.
Jogiyanto. 2005. Metodologi Penelitian. BPFE: Yogyakarta.

Yin, R. K. (2003). Case Study Research: Design and Methods (third ed.). Thousand Oaks: Sage.
Statistics
Artikel riset

Panduan Telaah Kritis Artikel Riset


Telaah kritis ditulis di kertas kuarto (1.5 spasi, font 12) mencakup:
a. latar belakang masalah
(argumen pentingnya topik yang diangkat, definisi, teori, fenomena, kontribusi ke literature akt,
urutan/organisasi)
b. kajian teori dan riset sebelumnya,
rerangka konseptual & pengembangan hipotesis,
c. hipotesis,

d. metoda penelitian dan argument pendukung (populasi, sample, responden, jenis data, teknik pengumpulan data,
variabel penelitian, pengukuran variabel, instrumen penelitian, uji instrumen, model penelitian, model dan teknik
analisis statistik)
e. hasil dan pembahasan,
f. kesimpulan, generalisasi hasil,
g. keterbatasan dan
h. saran
i. mana kalimat yang bisa kita gunakan untuk argumen di proposal srikpsi kita
Proposal penelitian di bidang akuntansi manajemen dan perilaku sesuai dengan minat mahasiswa.