RENCANA PEMBELAJARAN SEMESTER

(RPS)

MANAJEMEN KEUANGAN LANJUTAN

Kode MK:20A01410303

KEMENTERIAN RISTEK DIKTI

UNIVERSITAS HASANUDDIN
FAKULTAS EKONOMI DAN BISNIS - PENDIDIKAN PROFESI AKUNTANSI
2020Appl
 RENCANA PEMBELAJARAN SEMESTER
UNIVERSITAS HASANUDDIN
FAKULTAS EKONOMI DAN BISNIS- PENDIDIKAN PROFESI AKUNTANSI
Mata Kuliah Kode Rumpun MK Bobot (sks) Semester Tanggal Penyusunan
Manajemen Keuangan Lanjutan !"#"$%$"&"& Akuntansi Manajemen T=2 P=1 5 30 Juli 2020

OTORISASI
Dosen Pengembang RPS Koordinator MK Ketua PPAK
Prof. Dr. Arifuddin, SE.,Ak., M.Si.,CA
Tanda tangan Tanda tangan Tanda tangan

CPL- Prodi yang dibebankan pada MK

CPMK
Capaian Pembelajaran

Mampu mengelolaan perusahaan dan strategi nilai perusahaan, mampu menilai rencana dan proses merjer dan akuisisi sebagai
alternatif strategi pertumbuhan, mampu mengevaluasi strategi keuangan dalam restrukturisasi dan reorganisasi perusahaan, mampu
mengevaluasi praktik manajemen tresuri dan modal kerja, mampu mengevaluasi penggunaan produk-produk derivatif, mampu
mengevaluasi praktik manajemen risiko, mampu mengevaluasi strategi pendanaan, dan mampu mengevaluasi strategi keuangan
internasional perusahaan

CPL- SUB CPMK

CPL-I 1. Menerapkan penilaian Pengelolaan dan strategi nilai perusahaan.

CPL-2 Menilai rencana dan proses merjer dan akuisisi sebagai alternatif strategi pertumbuhan.
CPL-3 Mengevaluasi strategi keuangan dalam restrukturisasi dan reorganisasi perusahaan.

2
 CPL-4 Mengevaluasi praktik manajemen tresuri dan modal kerja
CPL-5 Mengevaluasi penggunaan produk-produk derivatif.
CPL-6 Mengevaluasi praktik manajemen risiko.
CPL-7 Mengevaluasi strategi pendanaan.
CPL-8 Mengevaluasi strategi keuangan internasional perusahaan
Deskripsi singkat MK Mata kuliah ini mendeskripsikan manajemen keuangan dalam mengelola keuangan dan strategi nilai perusahaan, pengukuran kinerja, kesulitan
keuangan, manajemen resiko, strategi pendanaan, pasar valuta asing, penentuan dan peramalan nilai tukar.
Materi Pembelajaran/ 1. Pendahuluan: RPS dan Pengelolaan dan strategi nilai perusahaan
Pokok Bahasan
2. Perhitungan penciptaan nilai
3. Pengukuran kinerja perusahaan keseluruhan.
4. Merjer, Akuisisi, dan Divestasi
5. Kesulitan keuangan
6. Manajemen tresuri dan modal kerja.Opsi dan manajemen keuangan.
7. Opsi dan manajemen keuangan.
8. Warrants dan convertibles.
9. Derivatif dan lindung nilai risiko.
10. Manajemen risiko perusahaan
11. Strategi pendanaan
12. Teori, pasar valuta asing dan kondisi paritas internasional.
13. Penentuan dan peramalan nilai tukar
14. Transaction exposure
15. Operating exposure
16. Translation exposure
Pustaka Utama:
• G. Arnold, (2008). Corporate Financial Management 4th edition. Prentice Hall. (GA)
• R. A. Brealey, S. C. Myers, F. Allen (2006). Corporate Finance 8th edition. McGraw Hill Irwin. (BMA)
• E. F. Brigham and M. C. Ehrhardt (2005). Financial Management: Theory and Practice11th edition. South-Western. (BE)
• R. F Bruner (2010). Case Studies in Finance. McGraw-Hill, 6th edition. (BRF)
• Eiteman, D. K., A. I. Stonehill, M. H. Moffett (2010). Multinational Business Finance 12th edition. Pearson. (ESM)
• S. A. Ross , R. W. Westerfield, J. Jaffe, B. D. Jordan (2008). Modern Financial Management 8th edition. McGraw-Hill Irwin.
(RWJ)
3
 • S. Titman, A. J. Keown, J. D. Martin (2011). Financial Management: Principles and Applications 11th edition. Pearson. (TKM)

Pendukung:
Jurnal dan contoh kasus

Media Pembelajaran Perangkat lunak: - Perangkat keras:: LCD & White board
Tim Pengajar -
Mata Kuliah Prasyarat

>*+:0),'(51(;*<*9*+?,
/01.2'3-, 3(:@A(,'(51(;*<*9*+?,, >@1@:,
'()*+, '(+8;*8*+, 3*:(98,'(51(;*<*9*+,
4-(5*560*+,*)789, '(+0B*C*+,3*7*C8CD*?, '(+8;*8
-(., E,'0C:*)*,H,
:8*6,:*7*6*+,1(;*<*9=, ,E,FC:85*C8,G*):0H, *+,4I=,
J+A8)*:@9, -98:(98*,K,>(+:0), L*98+B,4@+;8+(=, M098+B,4@NN;8+(=,
4$=, 4!=, 4&=, 4%=, 4O=, 4P=, 4Q=, 4R=,
$, 3*560, 5(5*7*58, • -(:0+:*C*+, 3(+<(;*C)*+,C(:8*6, V0B*CW,'(C(9:*, >(+:0)W,-0;8*7, '(+B(;@;**+,A*+,C:9*:(B8,+8;*8, ,
5*:(98, S*+B, *)*+, A8,, )(5*560*+, 6(9:*+S**+,S*+B, )0;8*7,5(+A*N:*9, 3(:@A(W,21M, 6(90C*7**+,, ,
6(;*<*98, A*+, 5(+<(;*C)*+,A*+, A8*<0)*+, 6*A*,C8:0C,M3/,A*+, , $T,'(+X86:**+,A*+,6(+090+*+,+8;*8, ,
5(+<(;*C)*+, :(+:*+B, 6(5*7*5*+, '9(:(C:,A*+,6@C:,:(C:,,, 6;*BCX@0:Y,L8C)0C8?, , 6(90C*7**+T,, ,
6(+B(;@;**+, A*+, 5*:(98,, 6(51*7*C*+,)*C0C, , !T,V0<0*+,6(90C*7**+,0+:0), ,
C:9*:(B8, +8;*8, • 3*560, C(C0*8,A(+B*+,:@68), 5(5*)C85*;)*+,)()*S**+, ,
6(90C*7**+T, 5(+<*D*1,C@*;, 6(5(B*+B,C*7*5T,, O,
, A(+B*+,1(+*9, &T,V8B*,;*+B)*7,A*;*5,
, U05;*7,<*D*1*+, 5(+8+B)*:)*+,+8;*8,6(90C*7**+T,,
S*+B,1(+*9,QOI,,, %T,3*+*<(5(+,1(91*C8C,;*1*T,,
OT,>*B*85*+*,18C+8C,5(+X86:*)*+,
+8;*8T,,
PT,'(+A*70;0*+.*6;8)*C8,698+C86,
+8;*8T,,
4
 QT,V0<0*+,6(90C*7**+T,,
RT,3*+*<(5(+,0+8:,18C+8C,C:9*:(<8)T,,
ZT,/:9*:(B8,)@96@9*:T,,
$"T,V*9B(:,A*+,5@:8[*C8,
,
,
!, 3*560,5(+<(;*C)*+, • -(:0+:*C*+, 3(+<(;*C)*+,C(:8*6, L8C)0C8,B9@06,?,A*+, >(+:0)W,-0;8*7, '(978:0+B*+,6(+X86:**+,+8;*8,,
V(+:*+B,)@+C(6,A*C*9, )(5*560*+, 6(9:*+S**+,S*+B, :*+S*,<*D*1,C(9:*, 3(:@A(W,21M, $T,'(+B0)09*+,+8;*8,A(+B*+,
6(978:0+B*+, 5(+<(;*C)*+,A*+, A8*<0)*+, 5(51*7*C,)*C0C, , 5(+BB0+*)*+,*90C,)*CT,,
6(+X86:**+,+8;*8T,, 6(5*7*5*+, , )*C0C,C(C0*8,A(+B*+, , !T,#+*;8C8C,+8;*8,6(5(B*+B,C*7*5T,,
, 5*:(98,, '9(:(C:,A*+,6@C:,:(C:,,, :@68), , &T,M*1*,()@+@58T,,
O,
• 3*560, , %T,,FX@+@58X,[*;0(,*AA(A,4F\#,
5(+<*D*1,C@*;, ]=,,
A(+B*+,1(+*9, OT,V8+B)*:,851*;,7*C8;,*90C,)*C,
U05;*7,<*D*1*+, *:*C,8+[(C:*C8^X*C7,N;@D,9(:09+,
S*+B,1(+*9,QOI,,, @+,8+[(C:5(+:,42_`aJ=,
&, 3*560,5(+<(;*C)*+, • -(:0+:*C*+, 3(+<(;*C)*+,C(:8*6, , >(+:0)W,-0;8*7, '(+B0)09*+,)8+(9<*,6(90C*7**+,
A*+,5(5*7*58, )(5*560*+, 6(9:*+S**+,S*+B, L8C)0C8,B9@06,?,A*+, 3(:@A(W,21M, )(C(;0907*+T,,
)@+C(6,A*C*9, 5(+<(;*C)*+,A*+, A8*<0)*+, :*+S*,<*D*1,C(9:*, , $T,V@:*;,C7*9(7@;A(9,9(:09+,4V/`=T,,
6(+BB0+**+, 6(5*7*5*+, , 5(51*7*C,)*C0C, , !T,G(*;:7,*AA(A,8+A(b,4G#J=T,,
6(+B0)09*+,)8+(9<*, 5*:(98,, '9(:(C:,A*+,6@C:,:(C:,,,, )*C0C,C(C0*8,A(+B*+, , &T,3*9)(:,[*;0(,*AA(A,43\#=T,,
O,
6(90C*7**+, • 3*560, , :@68), %T,,FbX(CC,9(:09+,4F`=T,,
)(C(;0907*+, 5(+<*D*1,C@*;, ,, OT,,3*9)(:,:@,1@@),9*:8@,43>`=T,
, A(+B*+,1(+*9,
U05;*7,<*D*1*+,
S*+B,1(+*9,QOI,,,,

5
%, 3*560,5(+<(;*C)*+, • -(:0+:*C*+, 3(+<(;*C)*+,C(:8*6, L8C)0C8,B9@06,?,A*+, >(+:0)W,-0;8*7, 3(9<(9?,#)08C8C8?,A*+,L8[(C:*C8,,
A*+,5(5*7*58, )(5*560*+, 6(9:*+S**+,S*+B, :*+S*,<*D*1,C(9:*, 3(:@A(W,21M, $T,>(+:0),A*C*9,*)08C8C8T,,
)@+C(6,A*C*9,5(9B(9?, 5(+<(;*C)*+,A*+, A8*<0)*+, 5(51*7*C,)*C0C, , !T,/8+(9B8T,,
*)08C8C8?,A*+,A8[(C:*C8, 6(5*7*5*+, , )*C0C,C(C0*8,A(+B*+, , &T,/051(9,C8+(9B8T,,
, 5*:(98,, '9(:(C:,A*+,6@C:,:(C:,,,, :@68), , %T,FN(),C*568+B,*)08C8C8,:(97*A*6,
• 3*560, , , )(0*+B*+T,,
5(+<*D*1,C@*;, ,, OT,>8*S*,6(5(B*+B,C*7*5,*:*C,
A(+B*+,1(+*9, 1(9)09*+B+S*,98C8)@T,,
U05;*7,<*D*1*+, PT,c'\,A*98,C0*:0,5(9<(9T,,
S*+B,1(+*9,QOI,,, QT,'(+B*518;*;87*+,6(90C*7**+,
4N98(+A;S,[(9C0C,7@C:8;(,
O,
:*)(@[(9C=T,,
RT,V*):8),A(N(+C8NT,,
ZT,#6*)*7,5(9<(9,5(51(98)*+,+8;*8,
:*51*7d,,
$"T,L*56*),6(96*<*)*+,A*98,
*)08C8C8T,,
$$T,#)0+:*+C8,0+:0),*)08C8C8T,,
$!T,e@8+B,698[*:(,A*+,;([(9*B(,
10S@0:T,,
$&T,L8[(C:*C8T,,
,
O, 3*560,5(+<(;*C)*+, • -(:0+:*C*+, 3(+<(;*C)*+,C(:8*6, L8C)0C8,B9@06,?,A*+, >(+:0)W,-0;8*7, -(C0;8:*+,)(0*+B*+,,
A*+,5(5*7*58, )(5*560*+, 6(9:*+S**+,S*+B, :*+S*,<*D*1,C(9:*, 3(:@A(W,21M, $T,#6*)*7,N8+*+X8*;,A8C:9(CCd,,
)@+C(6,)(C0;8:*+, 5(+<(;*C)*+,A*+, A8*<0)*+, 5(51*7*C,)*C0C, , !T,#6*,S*+B,:(9<*A8,)(:8)*, O,
)(0*+B*+,4N8+*+X8*;, 6(5*7*5*+, , )*C0C,C(C0*8,A(+B*+, , 6(90C*7**+,5(+B*;*58,N8+*+X8*;,
A8C:9(CC=, 5*:(98,, '9(:(C:,A*+,6@C:,:(C:,,,, :@68), , A8C:9(CCd,,
6
 , • 3*560, , &T,-(1*+B)90:*+?,;8)08A*C8?,A*+,
, 5(+<*D*1,C@*;, 9(@9B*+8C*C8T,,
A(+B*+,1(+*9, %T,3*+*,S*+B,;(187,1*8)W,'98[*:(,
U05;*7,<*D*1*+, D@9)@0:,*:*0,
S*+B,1(+*9,QOI,,, )(6*8;8:*+d'9(6*X)*B(A,
1*+)906:XST,,
PT,'9(A8)C8,)(1*+B)90:*+,
6(90C*7**+W,3@A(;,f./X@9(T,
P, 3*560,5(+<(;*C)*+, • -(:0+:*C*+, 3(+<(;*C)*+,C(:8*6, L8C)0C8,B9@06,?,A*+, >(+:0)W,-0;8*7, 3*+*<(5(+,:9(C098,A*+,5@A*;,
A*+,5(5*7*58, )(5*560*+, 6(9:*+S**+,S*+B, :*+S*,<*D*1,C(9:*, 3(:@A(W,21M, )(9<*T,,
5*+*<(5(+,:9(*C098, 5(+<(;*C)*+,A*+, A8*<0)*+, 5(51*7*C,)*C0C, , $T,3(+(;0C098,)*C,A*+,5@A*;,)(9<*,
A*+,5@A*;,)(9<*,, 6(5*7*5*+, , )*C0C,C(C0*8,A(+B*+, 1(9C87T,,
, 5*:(98,, '9(:(C:,A*+,6@C:,:(C:,,,, :@68), !T,/8);0C,@6(9*C8,A*+,C8);0C,)*CT,,
, • 3*560, , &T,>(1(9*6*,*C6(),)(18<*)*+,
, 5(+<*D*1,C@*;, )(0*+B*+,<*+B)*,6(+A()T,,
O,
A(+B*+,1(+*9, %T,`(+X*+*,)(0*+B*+,<*+B)*,
U05;*7,<*D*1*+, 6(+A()T,,
S*+B,1(+*9,QOI,,, OT,J+[(C:*C8,8A;(,X*C7T,,
PT,'(+(+:0*+,:*9B(:,C*;A@,)*CT,,
QT,'(+B(;@;**+,0:*+B,A*B*+B,A*+,
680:*+B,A*B*+BT,,
RT,3*+*<(5(+,6(9C(A8**+,
Q, 3*560, 5(+<(;*C)*+, • -(:0+:*C*+, 3(+<(;*C)*+,C(:8*6, L8C)0C8,B9@06,?,A*+, >(+:0)W,-0;8*7, a6C8,A*+,5*+*<(5(+,)(0*+B*+T,,
A*+, 5(5*7*58, )(5*560*+, 6(9:*+S**+,S*+B, :*+S*,<*D*1,C(9:*, 3(:@A(W,21M, $T,a6C8T,,
'(+BB0+**+, @6C8, 5(+<(;*C)*+,A*+, A8*<0)*+, 5(51*7*C,)*C0C, , !T,,2*;;,@6:8@+CT,, O,
A*;*5, 5*+*<(5(+, 6(5*7*5*+, , )*C0C,C(C0*8,A(+B*+, &T,,'0:,@6:8@+CT,,
)(0*+B*+, 5*:(98,, '9(:(C:,A*+,6@C:,:(C:,,,, :@68), %T,,-@518+*C8,@6C8T,,
7
 , • 3*560, , OT,,'(+8;*8*+,@6C8T,,
5(+<*D*1,C@*;, PT,`050C,7*9B*,@6C8T,,
A(+B*+,1(+*9, QT,/*7*5,A*+,0:*+B,C(1*B*8,@6C8T,,
U05;*7,<*D*1*+, RT,#6;8)*C8,@6C8,6*A*,)(60:0C*+,
S*+B,1(+*9,QOI,,, 6(90C*7**+T,,
ZT,a6C8,A*+,8+[(C:*C8,69@S()T,,
$"T,Fb(X0:8[(,C:@X),@6:8@+CT,,
$$T,,3(+8;*8,6(90C*7**+,S*+B,1*90,
1(9A898T,,
$!T,#+*;8C8C,;*+<0:*+,5@A(;,
18+@58*;T,,
$&T,-(60:0C*+,0+:0),
5(+B7(+:8)*+,A*+,5(;*+<0:)*+,
)(51*;8T,,
R, gUJ#c,VFce#c,/F3F/VF`,4gV/=,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,$O,,,,,,,,,,,,,,,,
Z, 3*560,5(+<(;*C)*+, • -(:0+:*C*+, 3(+<(;*C)*+,C(:8*6, L8C)0C8,B9@06,?,A*+, >(+:0)W,-0;8*7, G*99*+:C,A*+,X@+[(9:81;(CT,,
A*+,5(5*7*58, )(5*560*+, 6(9:*+S**+,S*+B, :*+S*,<*D*1,C(9:*, 3(:@A(W,21M, $T,G*99*+:CT,,
D*99*+:C,A*+, 5(+<(;*C)*+,A*+, A8*<0)*+, 5(51*7*C,)*C0C, , !T,'(91(A**+,*+:*9*,D*99*+:C,A*+,
X@+[(9:81;(C, 6(5*7*5*+, , )*C0C,C(C0*8,A(+B*+, , X*;;,@6:8@+CT,,
, 5*:(98,, '9(:(C:,A*+,6@C:,:(C:,,,, :@68), , &T,'(+8;*8*+,D*99*+:C,A*+,5@A(;, ,
• 3*560, , 1;*X).CX7@;(CT,, O,
5(+<*D*1,C@*;, %T,2@+[(9:81;(,1@+ACT,,
A(+B*+,1(+*9, OT,c8;*8,X@+[(9:81;(,1@+ACT,,
U05;*7,<*D*1*+, PT,#;*C*+,5(+(918:)*+,D*99*+:C,
S*+B,1(+*9,QOI,,, A*+,X@+[(9:81;(CT,,

8
 QT,3(+B*6*,6(90C*7**+,
5(+(918:)*+,D*99*+:C,A*+,
X@+[(9:81;(Cd,,
RT,-(18<*)*+,)@+[(9C8,
,
$", 3*560,5(+<(;*C)*+, • -(:0+:*C*+, 3(+<(;*C)*+,C(:8*6, L8C)0C8,B9@06,?,A*+, >(+:0)W,-0;8*7, L(98[*:8N,A*+,;8+A0+B,+8;*8,98C8)@T,,
, A*+,5(5*7*58, )(5*560*+, 6(9:*+S**+,S*+B, :*+S*,<*D*1,C(9:*, 3(:@A(W,21M, $T,L(98[*:8N?,;8+A0+B,+8;*8?,A*+,
A(98[*:8[(,A*+,;8+A0+B, 5(+<(;*C)*+,A*+, A8*<0)*+, 5(51*7*C,)*C0C, , 98C8)@T,,
+8;*8,98C8)@, 6(5*7*5*+, , )*C0C,C(C0*8,A(+B*+, !T,,_@9D*9A,X@+:9*X:CT,,
5*:(98,, '9(:(C:,A*+,6@C:,:(C:,,,, :@68), &T,,_0:09(,X@+:9*X:CT,,
• 3*560, , %T,M8+A0+B,+8;*8T,, O,
5(+<*D*1,C@*;, OT,,J+:(9(C:,9*:(,N0:09(,X@+:9*X:CT,,
A(+B*+,1(+*9, PT,,M8+A0+B,+8;*8,A09*:8@+T,,
U05;*7,<*D*1*+, QT,,/D*6,X@+:9*X:CT,,
S*+B,1(+*9,QOI,,, RT,'(+BB0+**+,A(98[*:8NT,
,
$$, 3*560,5(+<(;*C)*+, • -(:0+:*C*+, 3(+<(;*C)*+,C(:8*6, L8C)0C8,B9@06,?,A*+, >(+:0)W,-0;8*7, 3*+*<(5(+,98C8)@,6(90C*7**+T,,
, A*+,5(5*7*58, )(5*560*+, 6(9:*+S**+,S*+B, :*+S*,<*D*1,C(9:*, 3(:@A(W,21M, $T,M85*,;*+B)*7,69@C(C,
5*+*<(5(+,98C8)@, 5(+<(;*C)*+,A*+, A8*<0)*+, 5(51*7*C,)*C0C, , 5*+*<(5(+,98C8)@,)@96@9*:T,,
6(90C*7**+, 6(5*7*5*+, , )*C0C,C(C0*8,A(+B*+, !T,'(+B(;@;**+,98C8)@,A(+B*+,
5*:(98,, '9(:(C:,A*+,6@C:,:(C:,,,, :@68), )@+:9*),*C09*+C8T,,
• 3*560, , &T,'(+B(;@;**+,98C8)@,A(+B*+, O,
5(+<*D*1,C@*;, ;8+A0+B,+8;*8,N@9D*9A,X@+:9*X:T,,
A(+B*+,1(+*9, %T,'(+B(;@;**+,98C8)@,A(+B*+,
U05;*7,<*D*1*+, ;8+A0+B,+8;*8,8+C:905(+,
S*+B,1(+*9,QOI,,, )(0*+B*+,A(98[*:8N,S*+B,
A86(9A*B*+B)*+T,,
9
 OT,'(+8;*8*+,@6C8,A*+,CD*6CT,

$!, 3*560,5(5*7*58, • -(:0+:*C*+, 3(+<(;*C)*+,C(:8*6, , >(+:0)W,-0;8*7, /:9*:(B8,6(+A*+**+,,

A*+,5(+<(;*C)*+, )(5*560*+, 6(9:*+S**+,S*+B, L8C)0C8,B9@06,?,A*+, 3(:@A(W,21M, $T,-*9*):(98C:8),C*7*5,18*C*,A*+,
C:9*:(B8,6(+A*+**+,, 5(+<(;*C)*+,A*+, A8*<0)*+, :*+S*,<*D*1,C(9:*, , C*7*5,69(N(9(+T,,
, 6(5*7*5*+, , 5(51*7*C,)*C0C, , !T,g:*+B,<*+B)*,6*+<*+BT,,
, 5*:(98,, '9(:(C:,A*+,6@C:,:(C:,,, )*C0C,C(C0*8,A(+B*+, , &T,U(+8C.<(+8C,@1;8B*C8T,,
O,
• 3*560, :@68), %T,,-9(A8:,C8+A8)*C8,<*+B)*,6*+<*+BT,,
5(+<*D*1,C@*;, OT,a1;8B*C8,8+:(9+*C8@+*;T,,
A(+B*+,1(+*9, PT,'@;*,6(518*S**+T,,
U05;*7,<*D*1*+, QT,'(9)(51*+B*+,:(9)8+8,C:90):09,
S*+B,1(+*9,QOI,,, 5@A*;T,
$&, 3*560,5(5*7*58, • -(:0+:*C*+, 3(+<(;*C)*+,C(:8*6, , >(+:0)W,-0;8*7, V(@98?,6*C*9,[*;0:*,*C8+B,A*+,
:(@98,6*C*9,[*;0:*, )(5*560*+, 6(9:*+S**+,S*+B, L8C)0C8,B9@06,?,A*+, 3(:@A(W,21M, )@+A8C8,6*98:*C,8+:(9+*C8@+*;T,,
*C8+B,A*+,)@+A8C8, 5(+<(;*C)*+,A*+, A8*<0)*+, :*+S*,<*D*1,C(9:*, , $!T$,'(9;0*C*+,B(@B9*N8C,6*C*9,
6*98:*C,8+:(9+*C8@+*;,, 6(5*7*5*+, , 5(51*7*C,)*C0C, , [*;0:*,*C8+BT,,
, 5*:(98,, '9(:(C:,A*+,6@C:,:(C:,,, )*C0C,C(C0*8,A(+B*+, , $!T!,_0+BC8,6*C*9,[*;0:*,*C8+BT,,
, • 3*560, ,, :@68), $!T&,'(;*)0,6*C*9T,,
O,
5(+<*D*1,C@*;, , $!T%,V9*+C*)C8,6*C*9,[*;0:*,*C8+B,
A(+B*+,1(+*9, *+:*91*+)T,,
U05;*7,<*D*1*+, $!TO,c8;*8,:0)*9,[*;0:*,*C8+B,A*+,
S*+B,1(+*9,QOI,,, 7*9B*,6(+*D*9*+T,,
$!TP,h*9B*,A*+,+8;*8,:0)*9T,,
$!TQ,/0)0,10+B*,A*+,+8;*8,:0)*9T,,

10
 $!TR,_@9D*9A,9*:(,C(1*B*8,
69(A8):@9,:8A*),18*C,A*98,N0:09(,C6@:,
9*:(T,,
$!TZ,h*9B*?,C0)0,10+B*?,A*+,
)(C(851*+B*+,+8;*8,:0)*9T,
$%, 3*560,5(5*7*58, • -(:0+:*C*+, 3(+<(;*C)*+,C(:8*6, L8C)0C8?,A*+,:*+S*, >(+:0)W,-0;8*7, .,'(+(+:0*+,A*+,6(9*5*;*+,+8;*8,
A*+,5(+<(;*C)*+, )(5*560*+, 6(9:*+S**+,S*+B, <*D*1,C(9:*, 3(:@A(W,21M, :0)*9,,
6(+(+:0*+,A*+, 5(+<(;*C)*+,A*+, A8*<0)*+, 5(51*7*C,)*C0C, , $T,'(+(+:0*+,+8;*8,:0)*9W,
6(9*5*;*+,+8;*8,:0)*9,, 6(5*7*5*+, , )*C0C,C(C0*8,A(+B*+, , V7(@98:8X*;,:79(*AT,,
, 5*:(98,, '9(:(C:,A*+,6@C:,:(C:,,, :@68),1*7*C*+, , !T,'(+A()*:*+,*C(:,6*C*9,0+:0),
, • 3*560, , , 6(9*5*;*+,+8;*8,:0)*9T,,
, 5(+<*D*1,C@*;, &T,-(:8A*)C(851*+B*+W,+8;*8,:0)*9,
A(+B*+,1(+*9, A8,+(B*9*,1(9)(51*+BT,
U05;*7,<*D*1*+, .,V9*+C*X:8@+,(b6@C09(W, O,
S*+B,1(+*9,QOI,,, $T U(+8C.<(+8C,(b6@C09(,[*;0:*,
*C8+BT,,
!T,3(+B*6*,;8+A0+B8,+8;*8d,,
&T,'(+B0)09*+,:9*+C*X:8@+,
(b6@C09(T,,
%T,V9*+C*X:8@+,(b6@C09(,A*+,
6(+B(;@;**+,0:*+B,A*B*+BT,,
OT,'9*):8),5*+*<(5(+,98C8)@T,
$O, 3*560,5(5*7*58, • -(:0+:*C*+, 3(+<(;*C)*+,C(:8*6, L8C)0C8?,A*+,:*+S*, >(+:0)W,-0;8*7, ,.,a6(9*:8+B,(b6@C09(,
A*+,5(+<(;*C)*+, )(5*560*+, 6(9:*+S**+,S*+B, <*D*1,C(9:*, 3(:@A(W,21M, $T -*9*):(98C:8),@6(9*:8+B,
@6(9*:8+B,(b6@C09(,, 5(+<(;*C)*+,A*+, A8*<0)*+, 5(51*7*C,)*C0C, , (b6@C09(T,, O,
, 6(5*7*5*+, , )*C0C,C(C0*8,A(+B*+, , !T,3*+*<(5(+,C:9*:(<8),@6(9*:8+B,
, 5*:(98,, '9(:(C:,A*+,6@C:,:(C:,,, :@68),1*7*C*+, , (b6@C09(T,,
11
 • 3*560, , &T,3*+*<(5(+,69@*):8N,@6(9*:8+B,
5(+<*D*1,C@*;, (b6@C09(T,,
A(+B*+,1(+*9, %T,'(+A()*:*+,)@+:9*):0*;W,;8+A0+B,
U05;*7,<*D*1*+, +8;*8,:(97*A*6,:9*+C*)C8,S*+B,
S*+B,1(+*9,QOI,,, :8A*),A*6*:,A8;8+A0+B8T,
,
.,V9*+C;*:8@+,(b6@C09(,W,
$T,'(+A*70;0*+,:9*+C;*:8@+,
(b6@C09(T,,
!T,3(:@A(,:9*+C;*C8T,,
&T,'(91*+A8+B*+,:9*+C;*:8@+,
(b6@C09(,A*+,@6(9*:8+B,
(b6@C09(T,,
%T,'(+B(;@;**+,:9*+C;*:8@+,
(b6@C09(,
$P, gUJ#c,#-hJ`,/F3F/VF`,4gV/=,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,!O,,,,,,,,,,,,,,,,,,,,,,,,,

Mengesahkan, Makassar, 2020

Ketua Profesi Pendidikan Akuntansi Dosen,

Prof. Dr. Arifuddin, S.E., M.Si., Ak.

NIP. 196406091992031003

Catatan :
12
 1. Capaian Pembelajaran Lulusan PRODI (CPL-PRODI) adalah kemampuan yang dimiliki oleh setiap lulusan PRODI yang merupakan internalisasi
dari sikap, penguasaan pengetahuan dan ketrampilan sesuai dengan jenjang prodinya yang diperoleh melalui proses pembelajaran.
2. CPL yang dibebankan pada mata kuliah adalah beberapa capaian pembelajaran lulusan program studi (CPL-PRODI) yang digunakan untuk
pembentukan/pengembangan sebuah mata kuliah yang terdiri dari aspek sikap, ketrampulan umum, ketrampilan khusus dan pengetahuan.
3. CP Mata kuliah (CPMK) adalah kemampuan yang dijabarkan secara spesifik dari CPL yang dibebankan pada mata kuliah, dan bersifat spesifik
terhadap bahan kajian atau materi pembelajaran mata kuliah tersebut.
4. Sub-CP Mata kuliah (Sub-CPMK) adalah kemampuan yang dijabarkan secara spesifik dari CPMK yang dapat diukur atau diamati dan merupakan
kemampuan akhir yang direncanakan pada tiap tahap pembelajaran, dan bersifat spesifik terhadap materi pembelajaran mata kuliah tersebut.
5. Indikator penilaian kemampuan dalam proses maupun hasil belajar mahasiswa adalah pernyataan spesifik dan terukur yang mengidentifikasi
kemampuan atau kinerja hasil belajar mahasiswa yang disertai bukti-bukti.
6. Kreteria Penilaian adalah patokan yang digunakan sebagai ukuran atau tolok ukur ketercapaian pembelajaran dalam penilaian berdasarkan indikator-
indikator yang telah ditetapkan. Kreteria penilaian merupakan pedoman bagi penilai agar penilaian konsisten dan tidak bias. Kreteria dapat berupa
kuantitatif ataupun kualitatif.
7. Bentuk penilaian: tes dan non-tes.
8. Bentuk pembelajaran: Kuliah, Responsi, Tutorial, Seminar atau yang setara, Praktikum, Praktik Studio, Praktik Bengkel, Praktik Lapangan,
Penelitian, Pengabdian Kepada Masyarakat dan/atau bentuk pembelajaran lain yang setara.
9. Metode Pembelajaran: Small Group Discussion, Role-Play & Simulation, Discovery Learning, Self-Directed Learning, Cooperative Learning,
Collaborative Learning, Contextual Learning, Project Based Learning, dan metode lainnya yg setara.
10. Materi Pembelajaran adalah rincian atau uraian dari bahan kajian yg dapat disajikan dalam bentuk beberapa pokok dan sub-pokok bahasan.
11. Bobot penilaian adalah prosentasi penilaian terhadap setiap pencapaian sub-CPMK yang besarnya proposional dengan tingkat kesulitan pencapaian
sub-CPMK tsb., dan totalnya 100%.
12. TM=Tatap Muka, PT=Penugasan terstruktur, BM=Belajar mandiri.

a Kuliah, Responsi, Tutorial

Tatap Muka Penugasan Terstruktur Belajara Mandiri
60 60 2,83
50 menit/minggu/semester
menit/minggu/semester menit/minggu/semester
13
b Seminar atau bentuk pembelajaran lain yang sejenis
Tatap muka Belajar mandiri
100 menit/minggu/semester 70 menit/minggu/semester 2,83
c Praktikum, praktik studio, praktik bengkel, praktik lapangan, penelitian, pengabdian
kepada masyarakat, dan/atau bentuk pembelajaran lain yang setara
170 menit/minggu/semester 2,83

No Metode Pembelajaran Mahasiswa Kode

1 Small Group Discussion SGD
2 Role-Play & Simulation RPS
3 Discovery Learning DL
4 Self-Directed Learning SDL
5 Cooperative Learning CoL
6 Collaborative Learning CbL
7 Contextual Learning CtL
8 Project Based Learning PjBL
9 Problem Based Learning & Inquiry PBL
10 Atau metode pembelajaran lain, yang
dapat secara efektif memfasilitasi
pemenuhan capaian pembelajaran
lulusan.

14