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RENCANA PEMBELAJARAN SEMESTER

Program Studi Magister Akuntansi


Fakultas Ekonomi dan Bisnis, Universitas Brawijaya

Matakuliah KODE Rumpun MK BOBOT (sks) SEMESTER Direvisi


Sistem dan Teknologi Informasi MAK 3111 Akuntansi Bisnis T=3 P=3 II
OTORISASI Pengembang RP Koordinator RMK Ka PRODI

(Tanda Tangan) (Tanda Tangan) (Tanda Tangan)

Capaian Program Studi Magister Akuntansi


Pembelajaran (CP)

KETERAMPILAN KHUSUS (KK)


1. Mampu mengembangkan teori – teori meliputi: akuntansi keuangan / auditing / perpajakan, / akuntansi manajemen / sistem
informasi akuntansi. (KK-1)
2. Mampu mengembangkan metode dan teknik analisis dalam penyusunan kebijakan dan pengambilan keputusan akuntansi
dengan menggunakan strategi inter dan multi disiplin.
3. Mampu memajukan disiplin keilmuan akuntansi melalui hasil hasil riset yang merupakan perbaikan dan tambahan hal baru
dengan berprespektif multiparadigma, yang bermanfaat bagi masyarakat. (KK-3)
4. Mampu mengambil keputusan atas berbagai pilihan teori dan metode riset pengembangan keilmuan akuntansi dengan
pendekatan inter dan multi disiplin

PENGUASAAN PENGETAHUAN (PP)


1. Menguasai teori akuntansi keuangan / auditing / perpajakan / akuntansi manajemen / sistem informasi akuntansi dan disiplin ilmu
lain yang relevan (PP-1)
2. Menguasai teori dalam bidang akuntansi keuangan berikut penerapannya serta menguasai menganalisis implikasi ekonomi, sosial,
dan keperilakuan dari beberapa pilihan standar akuntansi dan atau kebijakan akuntansi.
3. Menguasai teori dalam bidang akuntansi manajemen berikut penerapannya serta menguasai implikasi ekonomi, sosial, dan
keperilakuan dari beberapa pilihan keputusan manajerial.
4. Menguasai teori – teori dalam bidang pengauditan berikut penerapannya serta menguasai implikasi ekonomi, hukum, sosial, etis, dan
keperilakuan dari pilihan teori audit.
5. Menguasai teori – teori dalam bidang sistem informasi akuntansi berikut penerapannya serta menguasai analisis implikasi ekonomi,
hukum, sosial, etis, dan keperilakuan dari pilihan teori sistem informasi akuntansi.
6. Menguasai teori – teori dalam bidang perpajakan berikut penerapannya serta menguasai analisis implikasi ekonomi, hukum, sosial,
dan keperilakuan dari pilihan teori perpajakan. (PP-6)
7. Menguasai mengadopsi bidang relevan lainnya meliputi: teori ekonomi mikro, teori ekonomi makro, manajemen strategis, statistik,
manajemen keuangan, hukum dan lingkungan bisnis, sosial, agama, dan budaya.

Matakuliah (CM)
1. Map the principles of information system and technology
2. Enrich the stock of knowledge in the use of information technology and systems in the management decision making
3. Understand that information systems have changed in relation to the computer based system and telecommunication to enhance
management decision making
4. Develop creativities to change students’ mind following up the development of technology infrastructures such as hardware, software
and telecommunication.
Deskripsi Singkat The main objective of this course is to discuss and analyze the complex nature of information system and technology (IS&T). It is
MK primarily intended to discuss the potential and value adding nature of IS&T in a real world. IS&T is understood here as a group of
interrelated components that work collectively to carry out input, processing, output, storage, and control actions in order to convert data
into information products that can be used to support forecasting, planning, controlling, coordinating and decision making and
operational activities in an organization. The course reflects an assembly of outstanding international academic thought leaders and
expert practitioners through reading materials which have shared their knowledge, creativity and intellect to provide contemporary
illustrations and case studies of leading edge ideas within the discipline of IS&T. The course is connected with IT and IS to manage more
effectively, to enhance communication and to improve decision making within an organization. As the technology matured, the focus
moved from ‘day-to-day’ activities to a long-term strategic view of organizational processes. This involved adopting technologies and
systems in redesigning existing ways of working to ensure consistency, uniformity and direction. As a greater understanding of the
enterprise developed, managers were able to recognize new ways of exploiting technology, which consequently enabled the more
effective utilization of information.
Pustaka Utama:
1. Abramowicz, Witold. 2011. Business Information Systems: 14th International Conference, BIS 2011 Pozna´n, Poland, June 15-17, 2011
Proceedings. Springer.
2. Hardcastle, Elizabeth. 2008. Business Information Systems. Ventus Publishing
3. Gunasekaran, Angappa and Maqsood Sandhu. 2010. Handbook on Business Information Systems. London. World Scientific
Publishing Co. Pte. Ltd.
4. Laudon and Laudon. 2012. Management Information System.
5. Magal, Simha R. and Jeffrey Word. 2009. Essentials of Business Processes and Information Systems. London. John Wiley & Sons, Inc
6. Sukoharsono, EG. 2008. Sistem Informasi Manajemen, Pamenang Surya Gemilang
Pendukung:

Metode/Strategi Assessment
Minggu ke- CP-MK Materi Pembelajaran Pembelajaran
Indikator Bentuk Bobot
(Estimasi Waktu)
1 1. Map the principles  Information Cooperative learning: 1. Ketepatan jawaban 1. Short answer Short answer test
of information System and 1. Dosen short answer test test (2%)
system and Technology: Its memberikan dengan 2. Rubrik
technology Introduction and ceramah (90 pertanyaannya penilaian
2. Enrich the stock of Overview in the
menit) (CM1 dan CM2) short answer
knowledge in the Digital Business
World 2. Mahasiswa 2. Kelengkapan test
use of information mengerjakan point-poin penting
technology and
short answer yang disimpulkan
systems in the
test (25 menit) (CM1 dan CM2)
management
3. Klarifikasi 3. Ketepatan point-
decision making
3. Understand that jawaban oleh poin penting yang
information systems dosen (35 disimpulkan (CM1
have changed in menit) dan CM2)
relation to the
computer based
system and
telecommunication
to enhance
management
decision making
4. Develop creativities
to change students’
mind following up
the development of
technology
infrastructures such
as hardware,
software and
telecommunication.
2 1. Map the principles  Information Cooperative learning: 1. Ketepatan jawaban 1. Short answer Short answer test
of information System in Global 1. Dosen short answer test test (2%)
system and Business Today memberikan dengan 2. Rubrik
technology ceramah (90 pertanyaannya penilaian
2. Enrich the stock of menit) (CM1 dan CM2) short answer
knowledge in the 2. Mahasiswa 2. Kelengkapan test
use of information mengerjakan point-poin penting
technology and
short answer yang disimpulkan
systems in the
test (25 menit) (CM1 dan CM2)
management
3. Klarifikasi 3. Ketepatan point-
decision making
3. Understand that jawaban oleh poin penting yang
information systems dosen (35 disimpulkan (CM1
have changed in menit) dan CM2)
relation to the
computer based
system and
telecommunication
to enhance
management
decision making
4. Develop creativities
to change students’
mind following up
the development of
technology
infrastructures such
as hardware,
software and
telecommunication.
3 1. Map the principles  Information Cooperative learning: 1. Ketepatan jawaban 1. Short answer Short answer test
of information Systems, 1. Dosen short answer test test (2%)
system and Organization, and memberikan dengan 2. Rubrik
technology Strategy ceramah (90 pertanyaannya penilaian
2. Enrich the stock of menit) (CM1 dan CM2) short answer
knowledge in the 2. Mahasiswa 2. Kelengkapan test
use of information mengerjakan point-poin penting
technology and short answer yang disimpulkan
systems in the test (25 menit) (CM1 dan CM2)
management 3. Klarifikasi 3. Ketepatan point-
decision making jawaban oleh poin penting yang
3. Understand that
dosen (35 disimpulkan (CM1
information systems
menit) dan CM2)
have changed in
relation to the
computer based
system and
telecommunication
to enhance
management
decision making
4. Develop creativities
to change students’
mind following up
the development of
technology
infrastructures such
as hardware,
software and
telecommunication.
4 1. Map the principles  Information Cooperative learning: 1. Ketepatan jawaban 1. Short answer Short answer test
of information Technology 1. Dosen short answer test test (2%)
system and Infrastructure memberikan dengan 2. Rubrik Kuis 11%
technology ceramah (60 pertanyaannya penilaian
2. Enrich the stock of menit) (CM1 dan CM2) short answer
knowledge in the 2. Mahasiswa 2. Kelengkapan test
use of information mengerjakan point-poin penting 3. Rubrik
technology and penilaian kuis
short answer yang disimpulkan
systems in the
test (25 menit) (CM1 dan CM2)
management
decision making 3. Klarifikasi 3. Ketepatan point-
3. Understand that jawaban oleh poin penting yang
information systems dosen (35 disimpulkan (CM1
have changed in menit) dan CM2)
relation to the 4. Kuis dalam
computer based bentuk essay
system and
(Materi
telecommunication
pertemuan ke1-
to enhance
3 selama 30
management
menit)
decision making
4. Develop creativities
to change students’
mind following up
the development of
technology
infrastructures such
as hardware,
software and
telecommunication.
5 1. Map the principles  Information Cooperative learning: 1. Ketepatan jawaban 1. Short answer Short answer test
of information Systems Plan in 1. Pembahasan short answer test test (2%)
system and Context: A Global kuis pertemuan dengan 2. Rubrik
technology Perspective sebelumnya (30 pertanyaannya penilaian
2. Enrich the stock of menit) (CM1 dan CM2) short answer
knowledge in the 2. Dosen 2. Kelengkapan test
use of information memberikan point-poin penting
technology and
ceramah (60 yang disimpulkan
systems in the
menit) (CM1 dan CM2)
management
3. Mahasiswa 3. Ketepatan point-
decision making
3. Understand that mengerjakan poin penting yang
information short answer disimpulkan (CM1
systems have test (25 menit) dan CM2)
changed in relation 4. Klarifikasi
jawaban oleh
to the computer dosen (35
based system and menit)
telecommunication
to enhance
management
decision making
4. Develop creativities
to change students’
mind following up
the development of
technology
infrastructures such
as hardware,
software and
telecommunication.

6 1. Map the principles  Approaches to Cooperative learning: 1. Ketepatan jawaban 1. Short answer Short answer test
of information Information 1. Dosen short answer test test (2%)
system and Systems Planning memberikan dengan 2. Rubrik
technology ceramah (90 pertanyaannya penilaian
2. Enrich the stock of menit) (CM1 dan CM2) short answer
knowledge in the 2. Mahasiswa 2. Kelengkapan test
use of information mengerjakan point-poin penting
technology and
short answer yang disimpulkan
systems in the
test (25 menit) (CM1 dan CM2)
management
3. Klarifikasi 3. Ketepatan point-
decision making
3. Understand that jawaban oleh poin penting yang
information systems dosen (35 disimpulkan (CM1
have changed in menit) dan CM2)
relation to the
computer based
system and
telecommunication
to enhance
management
decision making
4. Develop creativities
to change students’
mind following up
the development of
technology
infrastructures such
as hardware,
software and
telecommunication.

7 1. Map the principles  Evaluation of the Cooperative learning: 1. Ketepatan jawaban 1. Short answer Short answer test
of information Outcomes of 1. Pembahasan short answer test test (2%)
system and Information kuis pertemuan dengan 2. Rubrik
technology Systems Planning sebelumnya (30 pertanyaannya penilaian
2. Enrich the stock of menit) (CM1 dan CM2) short answer
knowledge in the 2. Dosen 2. Kelengkapan test
use of information memberikan point-poin penting
technology and
ceramah (60 yang disimpulkan
systems in the
menit) (CM1 dan CM2)
management
3. Mahasiswa 3. Ketepatan point-
decision making
mengerjakan poin penting yang
3. Understand that
information short answer disimpulkan (CM1
systems have test (25 menit) dan CM2)
changed in relation 4. Klarifikasi
to the computer jawaban oleh
based system and dosen (35
telecommunication menit)
to enhance
management
decision making
4. Develop creativities
to change students’
mind following up
the development of
technology
infrastructures such
as hardware,
software and
telecommunication.
8 Middle Test Cooperative learning: 1. Ketepatan jawaban 1. Short answer Short answer test
1. Dosen short answer test test (2%)
memberikan dengan 2. Rubrik
ceramah (90 pertanyaannya penilaian
menit) (CM1 dan CM2) short answer
2. Mahasiswa 2. Kelengkapan test
mengerjakan point-poin penting
short answer yang disimpulkan
test (25 menit) (CM1 dan CM2)
3. Klarifikasi 3. Ketepatan point-
jawaban oleh poin penting yang
dosen (35 disimpulkan (CM1
menit) dan CM2)

9 1. Map the principles  Information Cooperative learning: 1. Ketepatan jawaban 1. Short answer Short answer test
of information Systems and 1. Dosen short answer test test (2%)
system and Business Strategy memberikan dengan 2. Rubrik
technology Alignment ceramah (25 pertanyaannya penilaian
2. Enrich the stock of menit) (CM4 dan CM5) short answer
knowledge in the 2. Mahasiswa 2. Kelengkapan test
use of information mengerjakan point-poin penting
technology and
short answer yang disimpulkan
systems in the
test (90 menit) (CM4 dan CM5)
management
3. Klarifikasi 3. Ketepatan point-
decision making
3. Understand that jawaban oleh poin penting yang
information dosen (35 disimpulkan (CM4
menit) dan CM5)
systems have
changed in relation
to the computer
based system and
telecommunication
to enhance
management
decision making
4. Develop creativities
to change students’
mind following up
the development of
technology
infrastructures such
as hardware,
software and
telecommunication.
10 1. Map the principles  Strategies to Cooperative learning: 1. Ketepatan jawaban 1. Short answer Short answer test
of information Response to the 1. Dosen short answer test test (2%)
system and Potential E- memberikan dengan 2. Rubrik
technology Commerce ceramah (25 pertanyaannya penilaian
2. Enrich the stock of menit) (CM4 dan CM5) short answer
knowledge in the 2. Mahasiswa 2. Kelengkapan test
use of information mengerjakan point-poin penting
technology and
short answer yang disimpulkan
systems in the
test (90 menit) (CM4 dan CM5)
management
3. Klarifikasi 3. Ketepatan point-
decision making
jawaban oleh poin penting yang
3. Understand that
information dosen (35 disimpulkan (CM4
systems have menit) dan CM5)
changed in relation
to the computer
based system and
telecommunication
to enhance
management
decision making
4. Develop creativities
to change students’
mind following up
the development of
technology
infrastructures such
as hardware,
software and
telecommunication.
11 1. Map the principles  Strategic Potential Cooperative learning: 1. Ketepatan jawaban 1. Short answer Short answer test
of information of the Internet 1. Dosen short answer test test (2%)
system and memberikan dengan 2. Rubrik Kuis (11%)
technology ceramah (25 pertanyaannya penilaian
2. Enrich the stock of menit) (CM4 dan CM5) short answer
knowledge in the 2. Mahasiswa 2. Kelengkapan test
use of information mengerjakan point-poin penting 3. Rubrik
technology and penilaian
short answer yang disimpulkan
systems in the
test (90 menit) (CM4 dan CM5) Kuis
management
3. Klarifikasi 3. Ketepatan point-
decision making
jawaban oleh poin penting yang
3. Understand that
information dosen (35 disimpulkan (CM4
systems have menit) dan CM5)
changed in relation
to the computer
based system and
telecommunication
to enhance
management
decision making
4. Develop creativities
to change students’
mind following up
the development of
technology
infrastructures such
as hardware,
software and
telecommunication.
12 1. Map the principles  Knowledge Cooperative learning: 1. Ketepatan jawaban 3. Short answer Short answer test
of information Services for 1. Dosen short answer test test (2%)
system and Knowledge memberikan dengan 4. Rubrik
technology Workers ceramah (25 pertanyaannya penilaian
2. Enrich the stock of menit) (CM4 dan CM5) short answer
knowledge in the 2. Mahasiswa 2. Kelengkapan test
use of information mengerjakan point-poin penting
technology and
short answer yang disimpulkan
systems in the
test (90 menit) (CM4 dan CM5)
management
3. Klarifikasi 3. Ketepatan point-
decision making
3. Understand that jawaban oleh poin penting yang
information dosen (35 disimpulkan (CM4
systems have menit) dan CM5)
changed in relation
to the computer
based system and
telecommunication
to enhance
management
decision making
4. Develop creativities
to change students’
mind following up
the development of
technology
infrastructures such
as hardware,
software and
telecommunication.
13 1. Map the principles  Strategic Cooperative learning: 1. Ketepatan jawaban 1. Short answer Short answer test
of information Knowledge 1. Dosen short answer test test (2%)
system and management memberikan dengan 2. Rubrik
technology ceramah (25 pertanyaannya penilaian
2. Enrich the stock of menit) (CM4 dan CM5) short answer
knowledge in the 2. Mahasiswa 2. Kelengkapan test
use of information mengerjakan point-poin penting
technology and
short answer yang disimpulkan
systems in the
test (90 menit) (CM4 dan CM5)
management
3. Klarifikasi 3. Ketepatan point-
decision making
3. Understand that jawaban oleh poin penting yang
information dosen (35 disimpulkan (CM4
systems have menit) dan CM5)
changed in relation
to the computer
based system and
telecommunication
to enhance
management
decision making
4. Develop creativities
to change students’
mind following up
the development of
technology
infrastructures such
as hardware,
software and
telecommunication.
14 1. Map the principles  Organization Cooperative learning: 1. Ketepatan jawaban 1. Short answer Short answer test
of information Change, Culture 1. Dosen short answer test test (2%)
system and and Strategic IS memberikan dengan 2. Rubrik
technology ceramah (25 pertanyaannya penilaian
2. Enrich the stock of menit) (CM4 dan CM5) short answer
knowledge in the
use of information 2. Mahasiswa 2. Kelengkapan test
technology and mengerjakan point-poin penting
systems in the short answer yang disimpulkan
management test (90 menit) (CM4 dan CM5)
decision making 3. Klarifikasi 3. Ketepatan point-
3. Understand that jawaban oleh poin penting yang
information
dosen (35 disimpulkan (CM4
systems have
menit) dan CM5)
changed in relation
to the computer
based system and
telecommunication
to enhance
management
decision making
4. Develop creativities
to change students’
mind following up
the development of
technology
infrastructures such
as hardware,
software and
telecommunication.
15 1. Map the principles  IS and Technology Cooperative learning: 1. Ketepatan jawaban 1. Short answer Short answer test
of information Benefits 1. Dosen short answer test test (2%)
system and memberikan dengan 2. Rubrik
technology ceramah (25 pertanyaannya penilaian
2. Enrich the stock of menit) (CM4 dan CM5) short answer
knowledge in the 2. Mahasiswa 2. Kelengkapan test
use of information mengerjakan point-poin penting
technology and
short answer yang disimpulkan
systems in the
test (90 menit) (CM4 dan CM5)
management
3. Klarifikasi 3. Ketepatan point-
decision making
3. Understand that jawaban oleh poin penting yang
information dosen (35 disimpulkan (CM4
systems have menit) dan CM5)
changed in relation
to the computer
based system and
telecommunication
to enhance
management
decision making
4. Develop creativities
to change students’
mind following up
the development of
technology
infrastructures such
as hardware,
software and
telecommunication.
16 Final Test 1. Mahasiswa 1. Ketepatan jawaban Rubrik penilaian Ujian Akhir
mengerjakan short answer test Ujian Akhir Semester
short answer dengan Semester
test (120 menit) pertanyaannya
2. Klarifikasi (CM4 dan CM5)
jawaban oleh 2. Kelengkapan
dosen (30 point-poin penting
menit) yang disimpulkan
(CM4 dan CM5)
3. Ketepatan point-
poin penting yang
disimpulkan (CM4
dan CM5)