http://www.kftraining.co.

uk/sk
ills-programmes/continuous-
improvement

ATB

Peran dan Perkembangan

Akuntansi Manajemen
PEMBELAJARAN AKUNTANSI
MANAJEMEN

diringkas & dituturkan kembali oleh

- ALTAF -

http://www.gettyimages.com/detail/p
hoto/children-playing-with-a-giant-
1 metal-globe-royalty-free-
image/57533121
2
Materi ke- Pokok Bahasan Referensi
Basic management • HM. 2007. Managerial Accounting.
1 Ed. 8. Thomson South-Western.
accounting concept:
Introduction: The Role, • ATB. 2009. Membumikan
Akuntansi Manajemen. InfoArtha.
History, and Direction of
No. 1 Tahun VII. STANPress.
Management
Accounting

Fokus Belajar
1. Tujuan dan informasi dalam akuntansi
manajemen
2. Akuntansi manajemen vs akuntansi
keuangan
3. Perkembangan Akman
4. Fokus Akman saat ini
5. Peran Akman dan isu
etik
http://cdn2.hubspot.net/hub/360031/file-

3 6. Sertifikasi 2431800788-jpg/body_reading.jpg
 Tujuan dan Informasi dalam Akuntansi
Manajemen 1
http://www.openforumevents.co.uk/public-
sector-continuous-improvement/

 Tujuan Akman
 costing dari suatu produk (brg/jasa)
 perencanaan dan pengendalian Planning
 pengambilan keputusan
 evaluasi, perbaikan kontinyu (continuous
feedback, performance
improvement) report
Controlling

 Informasi dalam costing & decision making

Decision making

Management
process

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Akuntansi Manajemen vs Akuntansi
Keuangan 2
for internal users (managers) for external users and follows
who plan, control, and make restrictive rules and regulations
decisions (FASB & SEC, IASB)

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Perkembangan Akman 3
1880 - 1925
• Fokus pada product costing (produk mana yang memberi
profit terbanyak)
1925 - 1950
• Fokus pada inventory costing
• 1950 – 1960 perbaikan atas inventory costing (bagaimana
memperoleh informasi persediaan by system)
1980 - now
• Improvement

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Fokus Akman saat ini,
apa yang membatasi fokus Akman? 4
product costing
TQM, ABM
cost assignment
Continuous improvement

Continuous improvement
zero defect ABC
Target costing

competitive advantage Customer JIT

orientation, Time, TOC
cost leadership vs strategic
differentiation efficiency lean
positioning cost of quality

value chain
E- performance
Cross
business; functional measure
cost perspective environmental
reduction

Akman terkait dg manajemen (I-P-O), marketing, teknis mesin (engineering), finance, dan
fungsi bisnis lain → pdkt value-chain
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Fokus Akman:
Industrial Value Chain Internal
value chain: aktivitas
merancang,
mengembangkan,
memproduksi,
memasarkan, dan
mengirimkan produk ke
pelanggan

Supply chain
management:
mengelola arus material
dari pemasok/hulu,
mengubahnya menjadi
FG, mendistribusikan ke
pelanggan/hilir

Industrial value chain: aktivitas value-

creating dari RM dasar hingga ke penjualan
produk akhir ke konsumen akhir
8 keterlibatan unit bisnis/UB lain (linked)
Peran Akman saat ini 5
 Fungsi lini → core business
 Fungsi staf → supporting TMP

 Controller: Kabag Akuntansi (Chief Accounting Officer),

mengawasi semua departemen akuntansi
 karena perannya penting, ia anggota Tim Manajemen Puncak yang aktif dlm
planning, controlling, & dec. making
 orientasi tugas ke luar dan ke dalam
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Peran Akman dan Isu Etik
 Sarbanes-Oxley: tingkatkan peran Akman dg
 perketat regulasi (corporate governance)
 bangun sistem kendali terhadap manajemen
 tingkatkan pentingnya penilaian manajemen atas pengendalian
internal
 Tujuan perusahaan menurut Akman → cukupkah hanya
profit maximization…?

“the objective of profit maximization should be

constrained by the requirement that profits be
achieved through legal and ethical means”

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 Tugas Baca

Sarbanes-Oxley Act of 2002

In June 2002, Congress passed the Sarbanes-Oxley Act. This legislation was
passed in response to the collapse of Enron and the revelations of
securities fraud and accounting misconduct associated with companies
such as WorldCom, Adelphia, and HealthSouth. The Sarbanes-Oxley Act
(SOX) established stronger government control and regulation of public
companies in the United States. SOX applies to publicly traded
companies, companies that issue stock traded on U.S. Stock exchanges.
Major sections of SOX include establishment of the Public Company
Accounting Oversight Board (PCAOB), enhanced auditor independence,
tightened regulation of corporate governance, control over management,
and management/auditor assessment of the firm’s internal controls. SOX
also led to increased attention to corporate ethics.

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 Tugas Baca
Ethical Behavior
For moral or ethical education to have meaning, there must be agreement on
the values that are considered “right.” Ten of these values are identified and
described by Michael Josephson in “Teaching Ethical Decision Making and
Principled Reasoning.” The study of history, philosophy, and religion reveals a
strong consensus as to certain universal and timeless values essential to the
ethical life.
These ten core values yield a series of principles that delineate/describe right
and wrong in general terms.Therefore, they provide a guide to behavior.
Ten core values
1. Honesty 6. Caring for others
2. Integrity 7. Respect for others
3. Promise keeping 8. Responsible citizenship
4. Fidelity (loyality...) 9. Pursuit of excellence
5. Fairness 10.Accountability

How about our core values of MOF?

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Sertifikasi → pemegangnya harus memenuhi
persyaratan akademis; pengalaman; dan tes 6
Certified Management Accountant (CMA)
• Institute of Management Accountants (IMA) menyelenggarakan CMA
• Area yang diujikan: (1) economics, finance, management; (2) financial accounting
and reporting; (3) management reporting, analysis, behavioral issues; (4)
decision analysis and information systems
• Terlihat banget bhw Akman butuh penguasaan multidisipliner

Certified Public Accountant (CPA)

• CPA diizinkan untuk menjalani profesi sebagai auditor eksternal
• Beberapa UB mensyaratkan Akuntan Manajemen memiliki CPA

Certified Internal Auditor (CIA)

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Bahan Pengayaan
Pengantar Akuntansi Manajemen pada Sektor Publik
 Suplemen1-Public Sector Definition
 Suplemen2-Public Sector and the Private Sector

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Latihan/Penugasan:
Management Accounting vs Financial Accounting

The actions that follow are associated with a firm’s accounting information system.
a) Preparing a report that details profit by customer
b) Preparing an income statement that complies with generally accepted accounting principles
c) Preparing a monthly cash budget
d) Voluntarily reporting safety costs to potential and existing investors
e) Research to determine how to report an uninsured facility destroyed by flood
f) Reporting on the trends in defect rates to the plant manager
g) Determining the cost of dropping a product
h) Determining the cost of producing a new product
i) Determining the cost of bad debts for the balance sheet
j) Assessing postpurchase costs
k) A report that shows a trend in warranty costs
l) Reporting the value of marketable securities
m) Determining how to consolidate the financial reports of two subsidiaries
n) A report comparing the activity-based product costs with traditional product costs
Required
Classify the above actions as belonging either to management accounting or financial
accounting.

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Latihan/Penugasan
Current Focus of Management Accounting
 Match the following items:
Statements Options
1. Continuous reduction in cost a) Strategic cost management
2. Linked set of value-creating activities b) Total quality management
3. Using cost data to identify superior strategies c) Internal linkages
d) Activity-based management
4. Selling over the Internet
e) Customer value
5. A product’s total tangible and intangible benefits f) E-business
6. Suppliers and customers g) Industrial value chain
7. Flow of materials from upstream to downstream h) External linkages
8. Internal value chain i) Total product
9. Zero defects j) Supply chain management
10. Realization of less sacrifice k) Efficiency
11. Activity-based costing and process value analysis

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Latihan/Penugasan
(tiap kutipan disertakan sumbernya)

 Individu: Story Telling di kelas

 Resume kasus Enron dari berbagai sumber (mak. 2 hlm)
 Apa saja isu etik dalam kasus tsb?
 Apa yang bisa dipetik dari kasus tersebut?
 Kelompok
 Managerial decision case 3-28 suspicious acquisition
of data; ethical issues
 Kelompok meresume, lalu memaparkan kasus tsb dg
metode “role play”
 Makalah diperkaya dengan kode etik yang diberlakukan di
organisasi sektor privat/publik di Indonesia
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