RENCANA PEMBELAJARAN SEMESTER (RPS)

PROGRAM STUDI S1 AKUNTANSI

FAKULTAS EKONOMI DAN BISNIS
UNIVERSITAS SEBELAS MARET

Nama Mata Kuliah : Sistem Pengendalian Manajemen

Kode Mata Kuliah : 0314602 (Reguler)
XAD104 (Transfer)
Semester : VI (Reguler)
II (Transfer)
Bobot SKS : 3 SKS
Dosen Pengampu : Tim
Mata Kuliah :
Akuntansi Manajemen
Prasyarat
Klaster : Management Accounting and Control

A. Capaian Pembelajaran Lulusan (CPL)

Sikap : a. Bertakwa kepada Tuhan Yang Maha Esa dan mampu menunjukkan sikap religius
b. Menjunjung tinggi nilai kemanusiaan dalam menjalankan tugas berdasarkan agama, moral, dan etika
c. Berkontribusi dalam peningkatan mutu kehidupan bermasyarakat, berbangsa, bernegara, dan kemajuan peradaban
berdasarkan Pancasila
d. Berperan sebagai warga negara yang bangga dan cinta tanah air, memiliki nasionalisme serta rasa tanggungjawab pada
negara dan bangsa
e. Menghargai keanekaragaman budaya, pandangan, agama, dan kepercayaan, serta pendapat atau temuan orisinal orang
lain
f. Bekerja sama dan memiliki kepekaan sosial serta kepedulian terhadap masyarakat dan lingkungan
g. Taat hukum dan disiplin dalam kehidupan bermasyarakat dan bernegara
h. Menginternalisasi nilai, norma, dan etika akademik
i. Menunjukkan sikap bertanggungjawab atas pekerjaan di bidang keahliannya secara mandiri
j. Menginternalisasi semangat kemandirian, kejuangan, dan kewirausahaan
 k. Menginternalisasi prinsip-prinsip etika bisnis dan profesi akuntan.

Keterampilan : a. Mampu menerapkan pemikiran logis, kritis, sistematis, dan inovatif dalam konteks pengembangan atau implementasi ilmu
Umum pengetahuan dan teknologi yang memperhatikan dan menerapkan nilai humaniora yang sesuai dengan bidang keahliannya
b. Mampu menunjukkan kinerja mandiri, bermutu, dan terukur
c. Mampu mengkaji implikasi pengembangan atau implementasi ilmu pengetahuan teknologi yang memperhatikan dan
menerapkan nilai humaniora sesuai dengan keahliannya berdasarkan kaidah, tata cara dan etika ilmiah dalam rangka
menghasilkan solusi, gagasan, desain atau kritik seni
d. Menyusun deskripsi saintifik hasil kajian tersebut di atas dalam bentuk skripsi atau laporan tugas akhir, dan mengunggahnya
dalam laman perguruan tinggi
e. Mampu mengambil keputusan secara tepat dalam konteks penyelesaian masalah di bidang keahliannya, berdasarkan
hasil analisis informasi dan data
f. Mampu memelihara dan mengembangkan jaringan kerja dengan pembimbing, kolega, sejawat baik di dalam maupun di luar
lembaganya
g. Mampu bertanggungjawab atas pencapaian hasil kerja kelompok dan melakukan supervisi dan evaluasi terhadap
penyelesaian pekerjaan yang ditugaskan kepada pekerja yang berada di bawah tanggungjawabnya
h. Mampu melakukan proses evaluasi diri terhadap kelompok kerja yang berada dibawah tanggung jawabnya, dan mampu
mengelola pembelajaran secara mandiri
i. Mampu mendokumentasikan, menyimpan, mengamankan, dan menemukan kembali data untuk menjamin kesahihan dan
mencegah plagiasi
j. Mampu mengkombinasikan kompetensi teknikal dan keahlian profesional untuk menyelesaikan penugasan kerja
k. Mampu mempresentasikan informasi dan mengemukakan ide dengan jelas, baik secara lisan maupun tertulis, kepada
pemangku kepentingan.
Pengetahuan : a. Menguasai konsep teoritis secara mendalam tentang :
1) Penghitungan dan pengendalian biaya produk dan jasa
2) Perencanaan dan penganggaran
3) Manajemen berbasis aktivitas
4) Pengukuran dan pengendalian kinerja
b. Menguasai konsep teoritis secara umum manajemen kualitas
c. Memahami etika bisnis dan kode etik profesi akuntansi
d. Menguasai konsep teoritis secara mendalam tentang kebutuhan informasi untuk pengambilan keputusan
e. Menguasai konsep dan prinsip tentang :
1) organisasi,
 2) tata kelola,
3) manajemen risiko,
4) manajemen strategi,
5) pengendalian internal, dan
6) lingkungan bisnis
Keterampilan : a. Mampu secara mandiri menyusun laporan hasil analisis atas informasi keuangan dan non keuangan serta pengungkapan
Khusus terkait yang relevan dan andal untuk pengambilan keputusan manajerial dengan menerapkan teknik dan metode analisis
akuntansi dan keuangan
b. Mampu dibawah supervisi menyusun laporan investasi dan pendanaan, yang meliputi laporan kebutuhan kas dan modal
kerja, proforma laporan keuangan, laporan penganggaran modal, yang relevan untuk pengambilan keputusan keuangan dan
investasi dengan mengaplikasikan teknik manajemen keuangan dan investasi
c. Mampu secara mandiri menyusun dan menganalisis laporan akuntansi manajemen, meliputi perencanaan dan penganggaran,
manajemen biaya, pengendalian kualitas, pengukuran kinerja, dan benchmarking, yang relevan dan andal dalam mendukung
pengambilan keputusan dan pengendalian manajemen dengan menerapkan teknik-teknik akuntansi manajemen

B. Capaian Pembelajaran Mata Kuliah (CPMK)

This course will provide students with an understanding of control system as defined to having four levers of control (belief , boundary, diagnostic, and
interactive system) and of cases related to the topics of the control system in a variety of business and non business organizational contexts. The course will
also build skills and attitude in problem solving (structured and unstructured), interpersonal communications, group dynamic, critical thinking, and working
under pressure
Upon completion of the course, students are expected to:
1. Understand the recent developments of management control system-Levers of control
2. Understand the foundation for implementation strategy
3. Develop performance measurement system
4. Understand how to achieve profit and strategy
5. Think critically of the application of the levers of control in organization.

Upon completion of the course, students will be able to (aspects of Knowledge (K), Skills (S), and Attitude (A):
Knowledge and Skills:
1. Explain how the the recent developments of management control system using Levers of Control (LoC) should go along with the changing and
dynamic environment (K)
 2. Discuss the foundations for strategy implementation (K)
3. Evaluate organization performance using appropriate measures (S)
4. Apply the levers of control framework for implementing strategy in company activities and theor effect on performance

In addition the course provides opportunities for students to develop the following pervasive attitudes and skills while preparing individually, working in
groups, writing up cases, presenting cases, and in class discussions:
Personal Attributes (Attitudes)
1. Self-managing
2. Demonstrates initiative
3. Maintains and demonstrates competence and recognizes limits
4. Strives to add value
5. Applies strategic thinking
6. Develops innovative ideas/is creative
7. Adapts to change
8. Treats others in a professional manner

Professional Skills (Skills)

1. Creates or develops ideas and information
2. Examines ideas and information critically
3. Interprets information
4. Communicates effectively and efficiently (includes presentation skills!)
5. Solves problems and makes decisions (individually and in small groups!)
6. Identifies and meets the needs of internal and external

C. Jadwal Kuliah

Dosen Kelas Hari Sesi Waktu Ruang

D. Metode Pembelajaran
Readings (resource material), group assignments (case and chapter presentation), and individual writing assignments (written case report and paper) are
shown on the attached Course Schedule, which indicates the day on which materials will be discussed in class and assignments handed in. No late
assignments will be accepted for grading. This is a rigorous and demanding course, and you should plan to spend at least 5 hours per week in advance
preparation. Reading the resource material, working assigned cases prior to class discussion and completing the advance preparations are critical factors in
successful completion of this course.
Collaborative learning is used extensively in this course to deal with case assignments. Students are encouraged to discuss all assignments with their
classmates. However, the actual preparation of individual assignments must be done by each student on an individual basis. Copying of another student's
assignments is considered to be unethical behavior. Using another student's computer disk to print out your assignment, or copying another student's file
on to your disk, is particularly forbidden. It is quite easy to identify individuals who have used the same disk to print more than one computer document,
even when students attempt to disguise what was done. All students involved, even those who allow their work to be copied will, at a minimum, receive
no credit for the assignment and could possibly fail the course.

E. Penugasan
1. Group Assignments
During the semester, students will participate in two group assignments (Chapter and case Presentation) that will be graded by the instructor. Students
will be assigned to groups based on students’s request. Students who are present and participate in discussion will receive points. All group members
are expected to contribute to each group assignment. If a group member consistently fails to make a contribution, the other group members may vote
to "fire" the noncontributing member. In this case, the "fired" member will receive no credit. In chapter presentation, students read and understand
collaboratively the course material assigned on that day. In the class, the instructor will grade the students’ understanding of concepts discussed in the
chapter based on an individual basis. No paper is required to hand in. In case presentation, students discuss case material, make report and presentation
the case report in class, and evaluate the peer. The instructor will grade the students, based on the individual bases, the logic of problems and solutions
presented. No Paper is required to hand in.
2. Writing Assignments
All writing assignments that are handed in for grading include individual case report and critical review paper. These assignments must be
typed/computer printed, double-spaced, and edited before submission. In the individual case report, during the whole semester students are required
to make a complete report of case analysis based on the the cases listed in course schedule using the following format:
A. Factual summary: This section should include summary of case relevant to the problem statement
B. Problem statement: This section should include statement of problems supported by relevant facts stated in section A
C. Analysis of problem: includes analysis of detailed problems stated in section B. In this section, justification of problems supported by the existing
facts are stated so that problem statements become clear and logic and, in turn, make it easier to find the possible solution.
D. Solution: includes the possible solutions to solve the problems. This section should be the length-pages of the paper. Each solution will be
discussed in terms of the description, positive and negative consequences if implemented
E. Recommended solution: includes the reasons of choosing one alternative of the possible solutions
 F. Implementation: includes two things: (1) technical steps needed to make the selected solution work and (2) contingency plan, in that, action
plan the students should make if the selected solution is not working.
Note that the case the students choose for individual case report MUST not be the same as the one for group’s case presentation. In paper assignment,
students will make critical review of published articles with the following format:
- Introduction: include two things: (1) article summary, and (2) statements about the problems you want to raise based on the article you have
read
- Discussion: discuss in detail the problem stated in the problem statement
- Conclusion:
- Reference
Note that all writingassignment done in this course, whether in individual or group assignments or on examinations, must be clear and coherent in
order to receive full credit.

3. Pretest and Class Participation

Students should expect to be called upon very frequently during class session to express their views on assigned readings and case discussion. The
quality of your participation will be a factor in your final grade (see below).

F. Penilaian
1. Kehadiran Mahasiswa
Kehadiran mahasiswa minimal 75% dari tatap muka yang terjadwal. Kehadiran mahasiswa tidak menjadi masukan/input dalam komponen penilaian.
Akan tetapi, kehadiran mahasiswa akan menentukan mahasiswa didalam keikutsertaannya dalam ujian yang terdiri dari 2 (dua) kali, yaitu: Ujian Tengah
Semester dan Ujian Akhir Semester.
2. Penilaian Prestasi
a. Ujian Tengah Semester (50%)
1) Exams (UTS) 40%
2) Case Presentation Group 10%
3) Written Case Report Individual 10%
4) Chapter and The Materials Presentation 10%
5) Pre-test and Class Participation 10%
6) Critical Review Paper with Presentation 20%

b. Ujian Akhir Semester (50%)

 1) Exams (UAS) 40%
2) Case Presentation Group 10%
3) Written Case Report Individual 10%
4) Chapter and The Materials Presentation 10%
5) Pre-test and Class Participation 10%
6) Critical Review Paper with Presentation 20%

3. Nilai Akhir
Skala 100 Nilai (Angka) Nilai (Huruf)
≥ 85 4,00 A
80 – 84 3,70 A-
75 – 79 3,30 B+
70 – 74 3,00 B
65 – 69 2,70 C+
60 – 64 2,00 C
55 – 59 1,00 D
< 55 0,00 E

G. Daftar Referensi
1. Main Reference:
- Anthony, R.A. and Govindarajan, V. 2010. Management Control Systems, 9thEdition. NewYork: McGraw Hill.
- Kennet Merchant and Wim A. Van der Stede.2007. Management Control Systems: Performance Measurement Evaluation and Incentives

H. Bahan Kajian
Sessi Pencapaian Kemampuan
Topik Bahasan Referensi
ke: per Tahap Pembelajaran
Pembahasan Silabus, Pemahaman 1. Foundation for implementing strategy
mengenai sistem pengendalian 2. Highlighting the tensions that are the essence of successful strategy
1 manajemen Silabus implementation
3. Discuss the challenges of balancing profit, growth, and control
4. The tensions between short term results and long term capabilities

UNDERSTANDING MANAGEMET
CONTROL SYSTEM USING LEVERS OF
CONTROL FRAMEWORK: An overview
1.1 The role of Management control
1.2 Some tensions to be managed
2 1.3 Dynamics of creating value
1.4 Dynamics of strategy making
1.5 Dynamics of human motives
1.6 Roadmap how to control the
business strategy
UNDERSTANDING THE BASICS OF
BUSINESS STRATEGY AND HOW TO
ORGANIZE FOR PERFORMANCE
2.1. The entity’s mission, vision and
3 strategic goals
2.2. Uncertainties in the entity’s
operating environment
2.3. Evaluation of the extent of
integration within the entity
USING INFORMATION FOR
PERFORMANCE MEASUREMENT AND
4 CONTROL AND BUILDING PROFIT PLAN
3.1. Develops or advises on stated
performance objectives
5. The differing expectations of a firm’s constituents
6. The motives of human behavior
1. Foundation for implementing strategy
2. Highlighting the tensions that are the essence of successful strategy
Simon Chapter 1
implementation
(K1)
3. Discuss the challenges of balancing profit, growth, and control
Case: Go-Jek
4. The tensions between short term results and long term capabilities
(K2)
5. The differing expectations of a firm’s constituents
6. The motives of human behavior
7. Explore the basics of formulating and implementing business strategy
8. Discuss how to analyze competitive dynamics and the capabilities of
business
9. View strategy from four different angles: strategy as perspective, strategy
Simons: Ch 2 as position, strategy as goals and plans, and strategy as patterns of
(K3) emerging activities
Ch 3 (K4) 10. Demonstrate that each of these approaches to strategy implementations
requires performance measurement and control techniques.
11. Introduce the essentials of organization design
12. Explore the implications of geography, products, or customers.
13. Introduce key concept that the essential to the effective design of
performance measurement systems such as span of control, span of
accountability and span of attention.
1. How managers use informationto control critical outputs
-Simons ch 4
2. Discuss the technical feavibility of monitoring and measurement, the cost
(K5)
of information, and the effects of performance measurement and control
&Ch 5 (K6)
on innovation
3. Discussing how managers use information not only for decision making
and control, but also for signaling, learning, and external communication.
4. Show how to build effective profit plans
 3.2. Analyzes performance 5. Illustrate how to develop accurate estimates for sales, profit, cash flow,
measurement needs (financial and non- investment in new assets, return on equity, profitability, and asset
financial) turnover.
3.3. Develops non-financial 6. Illustrate how to gather and analyze data and assumptions and
performance measures demonstrate the effects of sensitivity analysis on predictions
3.4. Understand how budgets may 7. Illustrating how to use a profit plan to test a strategy’s validity
impact managerial behaviour
1. Show how to use strategic profitability analysis to calculate profit from
EVALUATING STRATEGIC PROFIT
competitive effectiveness and profit from operating eddiciencies.
PERFORMANCE AND DESIGNING ASSET
-Simons ch 6 2. Formulas and examples are provided for variance calculations related to
ALLOCATION SYSTEM
(K7) profit plans, market share, revenue, and efficiency and costs
4.1. Concept of efficiency, effectiveness,
5 &Ch 7 (K8) 3. Review well known techniques such as discounted cash flows and internal
and variance analysis
- rate of return.
4.2. Activity-based variance analysis
4. For assets designed to enhance competitive effectiveness
4.3. Strategic profitability analysis
5. Review the necessary anayses to ensure that resources are aligned with
4.4. Asset allocation procedure
strategic initiatives
1. Show how to link profit plans and other performance measurement
-Simons Ch 8
LINKING PERFORMANCE TO MARKET systems to internal and external markets
(K1)
5.1 External vs internal transaction 2. Discuss how to design an internal transfer pricing system
Case
5.2 The roles of transfer price 3. Discuss how to create financial an nonfinancial measures to link
6 8.3(Emerson
5.1 Transfer pricing alternatives corporate performance to capital markets, supplier markets, and
Electric Co) (K3)
5.2 Transfer price consideration customer markets
-
5.3 Types of external market 4. Illustrate how to use residual income techniques such as economic value
added.
BUILDING A BALANCE SCORECARD
6.1 Translating vision and strategy -4 1. Describing how to build a balanced scorecard
perspectives 2. Discuss how the balanced scorecard can support and enable innovation,
-Simons, Ch 9
6.2 Financial performance measures operation and post sale service processes.
7 (K2)
6.3 Customer perspective: linking 3. Describe how to build performance indicators to monitor the
Case: HTC (K4)
unique value proposition to core achievement of financial goals, customer goals, internal process goals,
outcome measure and learning and growth goals.
6.4. Develop Goals & Measures for
 Critical Internal Business Performance
Variables
6.5 Develop Goals & Measures for
critical Learning & Growth Performance
Variables
8 UJIAN TENGAH SEMESTER
USING DIAGNOSTIC AND INTERACTIVE
CONTROL SYSTEM
7.1 Diagnostic Control Systems
7.2 Effective Use of Diagnostic Control
Systems
7.3 Risks in Using Diagnostic Control
Systems
-Simons, Ch 10 1. Introduce diagnostic and interactive control system
7.4 Interactive Control Systems
(K5) 2. Illustrate how managers use these systems to implement top down
7.5 Strategic Uncertainties vs Critical
9 Case 10.1 (K6) intended strategy and guide bottom up emergent strategy
Performance Variables
3. Explore the special risks that are introduced through the use of
7.6 Criteria for Use as an Interactive
performance measurement and control systems.
Control System
7.7 Design & Choice of Interactive
Control Systems
7.8. Reasons for Limiting Interactive
Control to One System
7.9 Interactive Control Systems and
Incentives
ALIGNING PERFORMANCE GOALS AND
INCENTIVES
-Simons, Ch 11
1. Learn how to use goals to communicate strategy, the importance of
(K7)
8.1 Measurement of Performance Goals targets and benchmarks for motivation, and the multiple purpose for
10 Case: Sony Co
and Incentives which goals are used, including planning, coordination, motivation, and
(K8)
8.2 Setting Standards for Performance evaluation.
Goals and Incentives
8.3 Calculating Incentives

IDENTIFYING AND MANAGING
STRATEGIC RISK
9.1 Sources of Strategic Risk
11 9.2 Pressures for Fraud
9.3 Conditions for Misrepresentation
and Fraud
9.4 How to Manage Strategic Risk
IDENTIFYING AND MANAGING
STRATEGIC RISK
9.1 Sources of Strategic Risk
12 9.2 Pressures for Fraud
9.3 Conditions for Misrepresentation
and Fraud
9.4 How to Manage Strategic Risk
LEVERS OF CONTROL FOR
IMPLEMENTING STRATEGY
10.1 Review the four levers of contro
13
10.2 Implementation of Strategy and
Levers
10.3 Dynamics and Levers of Control
1. Illustrate how performance measurement and control system can be
used to monitor operation risk, asset impairment risk, competitive risk,
and franchise risk
2. Introduce the risk exposure calculator a tool to measure the type and
-Simons, Ch 12 magnitude of pressures that can lead to failures or breakdowns
(K4) 3. Consider the possibility of misrepresentation and fraud
Case 12.1 (K5)) 4. Provides an overview of the design and use business conduct and
- strategic boundaries to control risk
5. Present a framework for designing internal control systems to safeguard
information and asset
6. Review the behavior and motivational assumptions that underline these
systems.
7. Illustrate how performance measurement and control system can be
used to monitor operation risk, asset impairment risk, competitive risk,
and franchise risk
8. Introduce the risk exposure calculator a tool to measure the type and
-Simons, Ch 13
magnitude of pressures that can lead to failures or breakdowns
(K8)
9. Consider the possibility of misrepresentation and fraud
Case 13.4 (K3)
10. Provides an overview of the design and use business conduct and
strategic boundaries to control risk
11. Present a framework for designing internal control systems to safeguard
information and asset
12. Review the behavior and motivational assumptions that underline these
systems.
-Simons, Ch 14
(K2) 1. The introduce of performance measurement and control systems over
- Case 14.2 K(1) the life cycle of the business
. 2. The use of levers of control by managers taking charge of a new business.
 10.4 How 4 levers framework helps
implement strategy
10.5 How the 4 levers framework helps
alleviate organizational blocks
10.6 The use of the 4 levers through the
organization’s life cycle
LEVERS OF CONTROL FOR
IMPLEMENTING STRATEGY
10.1 Review the four levers of contro
10.2 Implementation of Strategy and
-Simons, Ch 15
Levers
(K6) 3. The introduce of performance measurement and control systems over
10.3 Dynamics and Levers of Control
14 Case 15.1 (K7) the life cycle of the business
10.4 How 4 levers framework helps
- 4. The use of levers of control by managers taking charge of a new business.
implement strategy
10.5 How the 4 levers framework helps
alleviate organizational blocks
10.6 The use of the 4 levers through the
organization’s life cycle
Presentation
1. Describe of paper management control systems.
15 PAPER PRESENTATION for each student
2. Explain the strenght and weakness about management control system.
16 UJIAN AKHIR SEMESTER
FLOWCHART OF TEACHING PROCESS

To determine the
Quizz-Pres Test Students' prelimanary
Every class Meeting Understanding

Question sand To provide students

Ansswers Session and with opportunity to
Extended Explanantion confirm students'
understanding

Students'
Understanding To determine students '
Evaluation by understanding level of
Instructor through the Chapter after
Reading presentation treatment

Clossing: Q & A Session

To test students'
and
understanding with
Quizz: Post Test
some oral
questions

To test students'
Paper Project and articulation skill and
Presentation critical thinking with
at the end of program some selected and
related articles