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RENCANA PEMBELAJARAN SEMESTER

Mata Kuliah : Akuntansi Keuangan Menengah II


Kode :
Bobot SKS : 3 SKS
Program Studi : Akuntansi
Dosen Pengampu : Yessi Fitri, SE, M.Si. Ak, CA.
Semester :4
Mata Kuliah Prasyarat : Akuntansi Keuangan Menengah I
Metode Pembelajaran : Learning by the Case Method (LCM)
Strategi Pembelajaran : Teori : Kasus 80% : 20%
Komposisi Penilaian : 30% : 30% : 40%

Capaian Pembelajaran (LO):

Mampu mengetahui, menjelaskan, menyajikan, mengungkapkan dan memecahkan short case tentang liabilitas jangka panjang (Long Term Liabilities), komponen ekuitas
(Stockholder Equity), sekuritas dilutif (Dilutive Securities), informasi laba per lembar saham (Earning Per Share), investasi (Investment), pendapatan (Revenue Recognition),
sewa ( Leases), imbalan kerja dan pensiun (Employee Benefit and Pension), pajak penghasilan (Accounting for Income Tax) dan mampu mencatat dan mengungkapkan perubahan
kebijakan dan estimasi akuntansi serta koreksi kesalahan mencatat (Accounting Changes & Error Analysis)

Deskripsi Mata Kuliah


Mata kuliah ini membahas perlakuan akuntansi (pengakuan, pengukuran, penyajian dan pengungkapan) di laporan keuangan untuk akuntabilitas jangka panjang, ekuitas,
instrumen keuangan, investasi, pendapatan, pajak tangguhan,akuntansi pensiun dan manfaat pasca pensiun, dan sewa guna usaha berdasarkan standar akuntansi keuangan. Mata
kuliah ini juga membahas perlakuan akuntansi atas kesalahan dan perubahan akuntansi.

Kemampuan Materi/ Strategi dan Pola


Prt Kriteria Bobot
Topik yang Indikator Bahan Media Waktu Penugasa Buku Sumber
ke- Penilaian* Nilai
Diharapkan Kajian Pembelajaran n
1 Non Mampu Mahasiswa mampu KW Chapter -Pre- 150 Menit Kajian Communication Kieso, Donald E., 1.5%
Current mengetahui, memahami: 14 preparation pustaka Skill, dan Jerry
Liabilities menjelaskan,  Bonds Payable: -Kuis dan Collaborative, Weygandt,
dan PSAK 50 -Ceramah artikel Creative thinking, Warfield, Terry.,
1
menganalisis - Issuing Bonds
tentang Utang - Types and Ratings
Obligasi, of Bonds
Utang Jangka - Valuation of
Panjang Lain Bonds
dan Isu – Isu - Effective interest
Khusus method
berkaitan  Long Term Notes Intermediate
dengan Utang Payable: Accounting, IFRS
Jangka - Notes issued & Critical thinking, 2nd Edition, John
Panjang serta not issued at face -Presentasi Problem solving, Wiley and Sons,
Penyajian dan value -Diskusi Culture Value, (KW)
Analisanya PSAK 55
- Special notes -Short Case Spiritual,
payable situation Peer Evaluation Standar Akuntansi
 Special issues: Keuangan
- Extinguishment of
non-current
liabilities
- Fair value option
 Presentation and
Analysis

2 Equity Mampu Mahasiswa mampu Kieso, Donald E.,


mengetahui, memahami: dan Jerry
Communication
menjelaskan,  Corporate Form of Weygandt,
-Pre- Skill,
menyajikan, Organization Warfield, Terry.,
preparation Collaborative,
mengungkap  Equity Kajian Intermediate
KW Chapter -Kuis Creative thinking,
kan dan  Preference Shares pustaka Accounting, IFRS
15 -Ceramah 150 Menit Critical thinking, 1.5%
menganalisis  Dividend Policy dan 2nd Edition, John
-Presentasi Problem solving,
tentang  Government Grants artikel Wiley and Sons,
-Diskusi Culture Value,
komponen (KW)
-Short Case Spiritual,
ekuitas
Peer Evaluation

3 Dilutive Mampu Mahasiswa mampu KW Chapter -Pre- 150 Menit Kajian Communication Kieso, Donald E., 1.5%
Securities & mengetahui, memahami: 16 preparation pustaka Skill, dan Jerry
Earning Per menjelaskan,  Debt & Equity -Kuis dan Collaborative, Weygandt,
Share menyajikan,  Convertible Debt PSAK 55 -Ceramah artikel Creative thinking, Warfield, Terry.,
2
mengungkap  Convertible
kan dan Preference Shares
menganalisis  Share Warrant
tentang  Accounting for Share
sekuritas Compensation
dilutif dan laba Intermediate
 Presentation and Accounting, IFRS
per saham Analysis Critical thinking, 2nd Edition, John
-Presentasi Problem solving, Wiley and Sons,
 Debt & Equity PSAK 56 -Diskusi Culture Value, (KW)
 Convertible Debt -Short Case Spiritual,
 Convertible Peer Evaluation Standar Akuntansi
Preference Shares Keuangan
 Share Warrant
 Accounting for Share
Compensation
 Presentation and
Analysis
4 Investment Mampu Mahasiswa mampu Kieso, Donald E.,
mengetahui, memahami: dan Jerry
menjelaskan,  Accounting for Communication Weygandt,
menyajikan, Financial Asset -Pre- Skill, Warfield, Terry.,
KW Chapter
mengungkap  Debt investment: preparation Collaborative, Intermediate
17 Kajian
kan dan Amortised Cost -Kuis Creative thinking, Accounting, IFRS
pustaka
menganalisis  Debt investment: Fair -Ceramah 150 Menit Critical thinking, 2nd Edition, John 1.5%
PSAK 50 dan
tentang debt Value -Presentasi Problem solving, Wiley and Sons,
PSAK 55 artikel
investment  Fair Value Hierarchy -Diskusi Culture Value, (KW)
PSAK 60
-Short Case Spiritual,
Peer Evaluation Standar Akuntansi
Keuangan

5 Investment Mampu Mahasiswa mampu KW Chapter -Pre- 150 Menit Kajian Communication Kieso, Donald E., 1.5%
mengetahui, memahami: 17 preparation pustaka Skill, dan Jerry
menjelaskan,  Equity Investment at -Kuis dan Collaborative, Weygandt,
menyajikan, Fair Value PSAK 50 -Ceramah artikel Creative thinking, Warfield, Terry.,
mengungkap  Equity Method PSAK 55 -Presentasi Critical thinking, Intermediate
kan dan  Consolidation PSAK 60 -Diskusi Problem solving, Accounting, IFRS
menganalisis  Impairment of Value -Short Case Culture Value, 2nd Edition, John
tentang equity  Transfer between Spiritual, Wiley and Sons,
3
investement Categories (KW)
 Presentation and
Analysis Peer Evaluation Standar Akuntansi
Keuangan

6 Revenue Mampu Mahasiswa mampu Kieso, Donald E.,


Recognition mengetahui, memahami: dan Jerry
menjelaskan,  Current Environment Communication Weygandt,
menyajikan,  Revenue Recognition -Pre- Skill, Warfield, Terry.,
mengungkap at Point of Sale preparation Collaborative, Intermediate
Kajian
kan dan  Long Term Contract KW Chapter 18 -Kuis Creative thinking, Accounting, IFRS
pustaka
menganalisis (construction) -Ceramah 150 Menit Critical thinking, 2nd Edition, John 1.5%
PSAK 23 dan
tentang  Other Revenue -Presentasi Problem solving, Wiley and Sons,
artikel
pengakuan Recognition Issues -Diskusi Culture Value, (KW)
pendapatan -Short Case Spiritual,
Peer Evaluation Standar Akuntansi
Keuangan

7 Revenue Mampu Mahasiswa mampu Kieso, Donald E.,


Recognition mengetahui, memahami: dan Jerry
menjelaskan,  Current Environment Communication Weygandt,
menyajikan,  Revenue Recognition -Pre- Skill, Warfield, Terry.,
mengungkap at Point of Sale preparation Collaborative, Intermediate
kan dan  Long Term Contract KW Chapter Kajian
-Kuis Creative thinking, Accounting, IFRS
menganalisis (construction) 18 pustaka
-Ceramah 150 Menit Critical thinking, 2nd Edition, John 1.5%
tentang  Other Revenue dan
-Presentasi Problem solving, Wiley and Sons,
pengakuan Recognition Issues PSAK 34 artikel
-Diskusi Culture Value, (KW)
pendapatan  Issues in Contract -Short Case Spiritual,
construction Peer Evaluation Standar Akuntansi
Keuangan

8 UJIAN TENGAH SEMESTER 30%


9 Accounting Mampu Mahasiswa mampu KW Chapter -Pre- 150 Menit Kajian Communication Kieso, Donald E., 1.5%
for Income mengetahui, memahami: 19 preparation pustaka Skill, dan Jerry
Taxes menjelaskan, -Kuis dan Collaborative, Weygandt,
menyajikan,  Fundamental of PSAK 46 -Ceramah artikel Creative thinking, Warfield, Terry.,
mengungkap Accounting for -Presentasi Critical thinking, Intermediate

4
kan dan Income Taxes Accounting, IFRS
menganalisis  Accounting for Net 2nd Edition, John
tentang pajak Operating Losses Problem solving, Wiley and Sons,
penghasilan  Financial Statement -Diskusi Culture Value, (KW)
Presentation -Short Case Spiritual,
 Review of the Asset Peer Evaluation Standar Akuntansi
Liability Method Keuangan

10 Accounting Mampu Mahasiswa mampu


For Pension mengetahui, memahami:
& menjelaskan,  Employee Benefit Kieso, Donald E.,
Postretire- menyajikan,  Shortterm dan Jerry
ment mengungkap employee Benefit Communication Weygandt,
Benefit kan dan  Longterm employee -Pre- Skill, Warfield, Terry.,
menganalisis Benefit preparation Collaborative, Intermediate
tentang imbalan  Defined KW Chapter Kajian
-Kuis Creative thinking, Accounting, IFRS
kerja dan Contribution Plan 20 pustaka
-Ceramah 150 Menit Critical thinking, 2nd Edition, John 1.5%
pensiun  Defined Benefit PSAK 18 dan
-Presentasi Problem solving, Wiley and Sons,
Plan PSAK 24 artikel
-Diskusi Culture Value, (KW)
 Reporting and -Short Case Spiritual,
Disclosure of Peer Evaluation Standar Akuntansi
Employee Benefit Keuangan
and Pension

11 Accounting Mampu Mahasiswa mampu KW Chapter -Pre- 150 Menit Kajian Communication Kieso, Donald E., 1.5%
for Leases mengetahui, memahami: 21 preparation pustaka Skill, dan Jerry
menjelaskan,  The Leasing -Kuis dan Collaborative, Weygandt,
menyajikan, Environment PSAK 30 -Ceramah artikel Creative thinking, Warfield, Terry.,
mengungkap  Accounting by -Presentasi Critical thinking, Intermediate
kan dan Lessee -Diskusi Problem solving, Accounting, IFRS
menganalisis  Accounting by -Short Case Culture Value, 2nd Edition, John
tentang sewaa Lessor Spiritual, Wiley and Sons,
dari sisi lessee  Residual Values Peer Evaluation (KW)
 Bargain Purchase
Options (lessee) Standar Akuntansi
 Sales-type Lease Keuangan

5
(lessor)
 Initial Direct Cost
(Lessor)
 App B: Sale and
Lease-back
 Presentation &
Analysis

12 Accounting Mampu Mahasiswa mampu Kieso, Donald E.,


for Leases mengetahui, memahami: dan Jerry
menjelaskan,  The Leasing Weygandt,
menyajikan, Environment Warfield, Terry.,
mengungkap  Accounting by Intermediate
kan dan Lessee Accounting, IFRS
menganalisis  Accounting by Communication 2nd Edition, John
tentang sewa Lessor -Pre- Skill, Wiley and Sons,
dari sisi lessor  Residual Values preparation Collaborative, (KW)
KW Chapter Kajian
 Bargain Purchase -Kuis Creative thinking,
21 pustaka Standar Akuntansi
Options (lessee) -Ceramah 150 Menit Critical thinking, 1.5%
dan Keuangan
 Sales-type Lease -Presentasi Problem solving,
PSAK 30 artikel
(lessor) -Diskusi Culture Value,
 Initial Direct Cost -Short Case Spiritual,
(Lessor) Peer Evaluation
 App B: Sale and
Lease-back
 Presentation &
Analysis

13 Accounting Mampu Mahasiswa mampu KW Chapter -Pre- 150 Menit Kajian Communication Kieso, Donald E., 1.5%
Changes & mengetahui, memahami: 22 preparation pustaka Skill, dan Jerry
Error menjelaskan,  Changes in -Kuis dan Collaborative, Weygandt,
Analysis menyajikan, Accounting Policy PSAK 25 -Ceramah artikel Creative thinking, Warfield, Terry.,
mengungkap  Changes in -Presentasi Critical thinking, Intermediate
kan dan Accounting -Diskusi Problem solving, Accounting, IFRS
menganalisis Estimates -Short Case Culture Value, 2nd Edition, John
tentang  Correction of Errors Spiritual, Wiley and Sons,
perubahan  Motivation of Peer Evaluation (KW)

6
kebijakan dan Change of
estimasi Accounting Policy Standar Akuntansi
akuntansi serta  Errors analysis: Keuangan
koreksi - Statement of
kesalahan Financial
mencatat Position Errors
- Income
Statement Errors
- Preparation of
Financial
Statement with
Error Correction

14 Comprehen Mampu Mahasiswa mampu Kieso, Donald E.,


sive menganalisa menganalisis dan Jerry
Problem comprehensive comprehensive Communication Weygandt,
KW Chapter
problem problem berkaitan Skill, Warfield, Terry.,
14, 15, 16, 17,
dengan non current Collaborative, Intermediate
18 - Diskusi Kajian
liabilities, equty, Creative thinking, Accounting, IFRS
-Presentasi pustaka
dilutive securities and 150 Menit Critical thinking, 2nd Edition, John 6%
PSAK 23, 34, Comprehen dan
EPS, Investemnt dan Problem solving, Wiley and Sons,
50, 55, 56, 60 sive Problem artikel
Revenue Recognition Culture Value, (KW)
Spiritual,
Peer Evaluation Standar Akuntansi
Keuangan

15 Comprehen Mampu Mahasiswa mampu KW Chapter -Diskusi 150 Menit Kajian Communication Kieso, Donald E., 6%
-sive menganalisa menganalisis 19, 20, 21, 22 -Presentasi pustaka Skill, dan Jerry
Problem comprehensive comprehensive -Comprehen dan Collaborative, Weygandt,
problem problem berkaitan PSAK 18, 24, sive Problem artikel Creative thinking, Warfield, Terry.,
dengan accounting for 25, 30, 46 Critical thinking, Intermediate
income taxes, Problem solving, Accounting, IFRS
accounting for pension Culture Value, 2nd Edition, John
& postretirement Spiritual, Wiley and Sons,
benefit, accounting for Peer Evaluation (KW)
leases, accounting
changes & error Standar Akuntansi
7
analysis Keuangan

16 UJIAN AKHIR SEMESTER 40%

*Notes untuk kriterai penilaian


No. Kriteria Penilaian Bobot Nilai
1. Communication Skill, Collaborative, 0.5%
Creative thinking, Critical thinking, Problem solving
2. Culture Value 0.5%
3. Spiritual 0,25%
4. Peer Evaluation 0,25%
Total 1.5%

Buku Sumber :
1. Kieso, Donald E., dan Jerry Weygandt, Warfield, Terry (2014), Intermediate Accounting, IFRS 2nd Edition, John Wiley and Sons, (KW)
2. Ikatan Akuntan Indonesia (2015), Standar Akuntansi Keuangan. (SAK)

Mengetahui Jakarta, Agustus 2017


Ketua Jurusan/Program Studi, Dosen Pengampu Mata Kuliah

Yessi Fitri,SE.,M.Si.,Ak.,CA. Yessi Fitri, SE, M.Si. Ak, CA.


NIP 19760924 200604 2 002 NIP 19760924 200604 2 002

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