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Daftar Isi

TINJAUAN MATA KULIAH ........................................................... ix

MODUL 1: BISNIS DAN PERENCANAANNYA: KAJIAN

UMUM 1.1
Kegiatan Belajar 1:
Bisnis .................................................................................................. 1.3
Latihan …………………………………………............................... 1.14
Rangkuman ………………………………….................................... 1.15
Tes Formatif 1 ……………………………..…….............................. 1.16

Kegiatan Belajar 2:
Perencanaan Bisnis ............................................................................. 1.19
Latihan …………………………………………............................... 1.29
Rangkuman ………………………………….................................... 1.31
Tes Formatif 2 ……………………………..…….............................. 1.31

KUNCI JAWABAN TES FORMATIF ............................................. 1.34

GLOSARIUM ................................................................................... 1.35
DAFTAR PUSTAKA ...................................................................... 1.37

MODUL 2: PERUMUSAN TUJUAN DAN STRATEGI 2.1

Kegiatan Belajar 1:
Perumusan Strategi ............................................................................. 2.3
Latihan …………………………………………............................... 2.10
Rangkuman ………………………………….................................... 2.12
Tes Formatif 1 ……………………………..…….............................. 2.12

Kegiatan Belajar 2:
Penyusunan Strategi ........................................................................... 2.15
Latihan …………………………………………............................... 2.28
Rangkuman ………………………………….................................... 2.29
Tes Formatif 2 ……………………………..…….............................. 2.29

KUNCI JAWABAN TES FORMATIF ............................................. 2.32

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GLOSARIUM .................................................................................... 2.33

DAFTAR PUSTAKA ........................................................................ 2.34

MODUL 3: PERENCANAAN STRATEGIK 3.1

Kegiatan Belajar 1:
Perumusan Strategik ........................................................................... 3.3
Latihan …………………………………………............................... 3.13
Rangkuman ………………………………….................................... 3.15
Tes Formatif 1 ……………………………..…….............................. 3.17

Kegiatan Belajar 2:
Sistem Perencanaan Startegik ............................................................ 3.20
Latihan …………………………………………............................... 3.28
Rangkuman …………………………………..................................... 3.30
Tes Formatif 2 ……………………………..…….............................. 3.31

KUNCI JAWABAN TES FORMATIF ............................................. 3.35

GLOSARIUM .................................................................................... 3.36
DAFTAR PUSTAKA ........................................................................ 3.37

MODUL 4: PENGANGGARAN: KONSEP, FUNGSI DAN 4.1

PENDEKATANNYA
Kegiatan Belajar 1:
Konsep dan Fungsi Anggaran ........................................................... 4.3
Latihan …………………………………………............................... 4.13
Rangkuman ………………………………….................................... 4.15
Tes Formatif 1 ……………………………..…….............................. 4.16

Kegiatan Belajar 2:
Proses dan Pendekatan Penyusunan Anggaran ................................ 4.19
Latihan …………………………………………............................... 4.33
Rangkuman ………………………………….................................... 4.34
Tes Formatif 2 ……………………………..…….............................. 4.35

KUNCI JAWABAN TES FORMATIF ............................................. 4.38

GLOSARIUM .................................................................................... 4.39
DAFTAR PUSTAKA ........................................................................ 4.41
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MODUL 5: ANGGARAN OPERASIONAL PUSAT 5.1

PENDAPATAN DAN PUSAT BIAYA KEBIJAKAN
Kegiatan Belajar 1:
Anggaran Pendapatan untuk Pusat Pendapatan ................................ 5.3
Latihan …………………………………………............................... 5.23
Rangkuman ………………………………….................................... 5.25
Tes Formatif 1 ……………………………..…….............................. 5.26

Kegiatan Belajar 2:
Anggaran Biaya Pusat Biaya kebijakan ............................................. 5.31
Latihan …………………………………………............................... 5.44
Rangkuman ………………………………….................................... 5.47
Tes Formatif 2 ……………………………..…….............................. 5.47

Kegiatan Belajar 3:
Anggaran Biaya Pusat Pendapatan ..................................................... 5.52
Latihan ............................................................................................... 5.55
Rangkuman ........................................................................................ 5.56
Tes Formatif 3 ................................................................................... 5.56

KUNCI JAWABAN TES FORMATIF ............................................. 5.60

GLOSARIUM .................................................................................... 5.62
DAFTAR PUSTAKA ........................................................................ 5.64

MODUL 6: ANGGARAN OPERASIONAL PUSAT BIAYA 6.1

STANDAR
Kegiatan Belajar 1:
Anggaran Biaya Produksi: Pandangan Umum .................................. 6.2
Latihan …………………………………………............................... 6.11
Rangkuman ………………………………….................................... 6.12
Tes Formatif 1 ……………………………..…….............................. 6.13

Kegiatan Belajar 2:
Anggaran Biaya Bahan Baku dan Biaya Tenaga Kerja Langsung .... 6.17
Latihan …………………………………………............................... 6.41
Rangkuman ………………………………….................................... 6.43
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Tes Formatif 2 ……………………………..…….............................. 6.43

Kegiatan Belajar 3
Anggaran Biaya Overhead Pabrik ...................................................... 6.47
Latihan ................................................................................................ 6.57
Rangkuman ......................................................................................... 6.57
Tes Formatif 3 .................................................................................... 6.58

KUNCI JAWABAN TES FORMATIF ............................................. 6.61

GLOSARIUM ................................................................................... 6.63
DAFTAR PUSTAKA ....................................................................... 6.65

MODUL 7: ANGGARAN OPERASIONAL: PUSAT LABA 7.1

DAN PUSAT INVESTASI
Kegiatan Belajar 1:
Anggaran Operasional Pusat Laba...................................................... 7.3
Latihan …………………………………………............................... 7.19
Rangkuman ………………………………….................................... 7.20
Tes Formatif 1 ……………………………..…….............................. 7.21

Kegiatan Belajar 2:
Anggaran Operasional Pusat Investasi ............................................... 7.25
Latihan …………………………………………............................... 7.37
Rangkuman ………………………………….................................... 7.38
Tes Formatif 2 ……………………………..…….............................. 7.39

KUNCI JAWABAN TES FORMATIF ............................................. 7.43

GLOSARIUM ................................................................................... 7.44
DAFTAR PUSTAKA ...................................................................... 7.46

MODUL 8: ANGGARAN KEUANGAN DAN 8.1

PENGANGGARAN INVESTASI
Kegiatan Belajar 1:
Anggaran Keuangan .......................................................................... 8.3
Latihan …………………………………………............................... 8.21
Rangkuman ………………………………….................................... 8.24
Tes Formatif 1 ……………………………..…….............................. 8.24
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Kegiatan Belajar 2:
Anggaran Kapital ............................................................................... 8.28
Latihan …………………………………………............................... 8.44
Rangkuman ………………………………….................................... 8.46
Tes Formatif 2 ……………………………..…….............................. 8.46

KUNCI JAWABAN TES FORMATIF ............................................. 8.52

GLOSARIUM .................................................................................... 8.53
DAFTAR PUSTAKA ........................................................................ 8.55

MODUL 9: EVALUASI KINERJA PUSAT 9.1

PERTANGGUNGJAWABAN
Kegiatan Belajar 1:
Analisis Kinerja Keuangan Pusat Biaya Standar dan Pusat Biaya 9.3
Kebijakan ............................................................................................
Latihan …………………………………………............................... 9.23
Rangkuman ………………………………….................................... 9.24
Tes Formatif 1 ……………………………..…….............................. 9.25

Kegiatan Belajar 2:
Analisis Kinerja Keuangan: Pusat-pusat Pendapatan, Laba, dan 9.29
Investasi ............................................................................................
Latihan …………………………………………............................... 9.48
Rangkuman ………………………………….................................... 9.49
Tes Formatif 2 ……………………………..…….............................. 9.50

Kegiatan Belajar 3:
Analisis Kinerja Non- Keuangan Pusat Pertanggungjawaban ......... 9.55
Latihan ............................................................................................... 9.62
Rangkuman ....................................................................................... 9.64
Tes Formatif 3 ................................................................................... 9.64

KUNCI JAWABAN TES FORMATIF ............................................. 9.67

GLOSARIUM .................................................................................... 9.69
DAFTAR PUSTAKA ........................................................................ 9.72