Rencana Pembelajaran Semester (RPS)

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DEPARTEMEN / JURUSAN / PROGRAM STUDI Dokumen

Rencana Pembelajaran Semester

MATA KULIAH (MK) KODE Jenis MK BOBOT (sks) SEMESTER Tgl Penyusunan

Advanced Behavioural
MAK210 MK Menengah 3 2 26 - 01 - 2023
Accounting

OTORISASI / PENGESAHAN Dosen Pengembang RPS Koordinator RMK Ka PRODI

Ni Putu Sri Harta Mimba, S.E.,

Ak., M.Si., Ph.D., CA., CMA.

Capaian CPL-PRODI yang Dibebankan pada MK

Pembelajaran
MAKSI_KK2
Menganalisis dan mengevaluasi aspek perilaku dalam akuntansi manajemen.
(MAKSI_KK)

Menguasai pengambilan keputusan dalam konteks menyelesaikan masalah pengembangan IPTEK yang memperhatikan dan menerapkan nilai
MAKSI_KU1
humaniora serta menguasai validasi akademik sesuai bidang kajiannya dalam menyelesaikan masalah di masyarakat atau industri yang
(MAKSI_KU)
relevan. (KU1, KU2, KU3, KU4, KU5)

Mampu membangun jejaring penelitian dan pengabdian, menguasai penelitian ilmiah dengan pendekatan interdisiplin atau multidisiplin,
MAKSI_KU2
menjamin kesahihan serta mempublikasikannya dalam jurnal ilmiah bereputasi nasional dan internasional serta mencegah plagiasi. (KU6, KU7,
(MAKSI_KU)
KU8, KU9)

MAKSI_P1 Menguasai teori dan teori aplikasi terkait aspek keperilakuan dalam bidang akuntansi manajemen, sistem informasi, akuntansi keuangan dan
(MAKSI_P) pengauditan. (P1, P2, P3, P4, P6, P7, P8, P9)

MAKSI_P2
Menguasai metodologi penelitian.
(MAKSI_P)

MAKSI_S Memiliki nasionalisme, pluralism, kepekaan sosial, kejujuran, etika akademik, etika bisnis dan profesi akuntan, semangat kemandirian, serta
(MAKSI_S) kewirausahaan (S1, S2, S3, S4, S5, S6, S7, S8, S9, S10)

Capaian Pembelajaran Mata Kuliah (CPMK)

CPMK 1 Capable of understanding the theory and the application of advanced behavioral accounting [MAKSI_P1]

Capable of mastering the decision making in accounting and applying the social value as well as mastering the academic validation in behavioral
CPMK 2
research [MAKSI_KU1]

CPMK 3 Capable of mastering the research method in behavioural accounting research [MAKSI_P2]

CPMK 4 Having nationalism, pluralism, social awareness, academic ethic, business ethic and accounting profession [MAKSI_S]

CPMK 5 Capable of mastering and implementing the topic on Validation and Social Pressure on Behavioural Accounting [MAKSI_P1]

CPMK 6 Capable of mastering and implementing the topic on Organizational Motivation and Commitment in Behavioural Accounting [MAKSI_P1]

CPMK 7 Capable of mastering theories and implementing contingency approach in accounting system design [MAKSI_P1]
CPMK 8 Capable of mastering and implementing the topic on Equity, Justice and Fairness in Behavioural Accounting [MAKSI_P1]

Capable of mastering and implementing the topic on Cognitive processes in decision making, and explains the factors that influence judgment
CPMK 9
and decision making [MAKSI_KU1]

CPMK 10 Capable of mastering and implementing the topic on Goal Setting And Expectancy in Behavioural Accounting [MAKSI_P1]

CPMK 11 Capable of mastering and implementing the topic on Comparison and Social Preferences in behavioural accounting [MAKSI_P1]

Capable of mastering and implementing the topic on behavioural aspects of accounting information reporting and communication requirements
CPMK 12
[MAKSI_P1]

CPMK 13 Capable of mastering and implementing the topic on behavioural aspects of human resource accounting and social accounting [MAKSI_P1]

Capable of mastering and implementing the topic on Behavioural Aspects of Performance Evaluation and Interpretation Of Decentralization
CPMK 14
[MAKSI_KK2]

Kemampuan akhir tiap tahapan belajar (Sub-CPMK)

SUB CPMK 1 Capable of mastering definition, history and fundamental of behavioural accounting [CPMK 1]

Capable of mastering the decision making in accounting and applying the social value as well as mastering the academic validation in behavioral
SUB CPMK 2
research [CPMK 2, CPMK 1]

SUB CPMK 3 capable of mastering the research method in behavioral accounting research [CPMK 3, CPMK 1]

SUB CPMK 4 Students able to have social awareness and to implement business ethic [CPMK 4, CPMK 1]

SUB CPMK 5 Students able to explain validation and social pressure on behavioral accounting [CPMK 5, CPMK 1]

SUB CPMK 6 Organizational motivation and commitment [CPMK 6, CPMK 1]

SUB CPMK 7 Contingency approach in accounting system design [CPMK 7, CPMK 1]

SUB CPMK 8 Students able to explain equity, justice, fairness in behavioral accounting [CPMK 8, CPMK 9, CPMK 1]

SUB CPMK 9 Students able to explain cognitive process [CPMK 9, CPMK 9]

SUB CPMK 10 Students able to explain goal setting and expectancy [CPMK 9, CPMK 10]

SUB CPMK 11 Students able to explain comparison and social preferences in behavioural accounting [CPMK 9, CPMK 11]

SUB CPMK 12 Students able to explain comparison and social preferences [CPMK 9, CPMK 12]

SUB CPMK 13 behavioural aspect of human resourcing [CPMK 9, CPMK 13]

SUB CPMK 14 Students able to explain performance evaluation [CPMK 9, CPMK 14]

Korelasi CPMK terhadap Sub-CPMK

 SUB SUB SUB SUB SUB SUB SUB SUB SUB SUB SUB SUB SUB SUB
CPMK 1 CPMK 2 CPMK 3 CPMK 4 CPMK 5 CPMK 6 CPMK 7 CPMK 8 CPMK 9 CPMK 10 CPMK 11 CPMK 12 CPMK 13 CPMK 14
CPMK
✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓
1

CPMK
✓
2

CPMK
✓
3

CPMK
4 ✓

CPMK
✓
5

CPMK
✓
6

CPMK
✓
7

CPMK
✓
8

CPMK
✓ ✓ ✓ ✓ ✓ ✓ ✓
9

CPMK
✓
10

CPMK
✓
11

CPMK
✓
12

CPMK
✓
13

CPMK
✓
14
Diskripsi Behavioural accounting plays a very important role in an organization or company. Behavioural accounting provides enormous benefits for managers or the
Singkat MK management of an organization or company in making decisions. This course is intended to discuss and analyses the impact of human behaviour on an organization
or accounting system, and vice versa. This course is an advanced level course. Emphasis will be placed on accounting decision-making models and cognitive bias,
behavioural accounting research methods and framing in behavioural accounting, personality and attitude in behavioural accounting, validation and social pressure
on behavioural accounting, organizational motivation and commitment in behavioural accounting, contingency approach in accounting system design, equity, justice,
and fairness in behavioural accounting, cognitive processes in decision making, and explains the factors that influence judgment and decision making, goal setting
and expectancy in behavioural accounting, comparison and social preferences in behavioural accounting, behavioural aspects of accounting information reporting
and communication requirements, behavioural aspects of human resource accounting and social accounting, behavioural aspects of performance evaluation and
interpretation of decentralization. After completing this course students are expected to enrich the knowledge in the context of accounting considerations and
decision making, as well as human behaviour influenced by accounting information and processes, as along with influences on organizational and social structures.
Student also expected to understand the impact of research on human aspects and psychological differences in personality in accordance with accounting judgments
and decision making

Bahan Kajian: 1. Accounting Decision-Making Models and Cognitive Bias

Materi 2. Behavioural Accounting Research Methods and Framing in Behavioural Accounting
pembelajaran 3. Personality, attitude, organizational motivation and commitment in Behavioural Accounting
4. Contingency approach in accounting system design
5. Equity, Justice, Fairness, Goal Setting and Expectancy in Behavioural Accounting
6. Behavioural aspects of human resource accounting and social accounting
7. Behavioural aspects of accounting information reporting and communication requirements
8. Behavioural Aspects of Performance Evaluation and Interpretation of Decentralization
Pustaka Utama
1. Dessler, Gary. (2020). Human Reource Management. United Kingdom.: Pearson
2. Siegel, G.; H. Ramanauskas-Marconi.. (1989). Behavioral Accounting. Cincinnati, Ohio: South Western Publishing Co
3. Siegel, Gary, Helena Ramanauskas Marconi,. (1989). Behavioral Accounting,. -: South Western Publishing Co, USA
4. Harris and Durden. (2014). Direction in Management Accounting Research: An Analysis of Contemporary Issues and Themes.. -: -
5. Belkaoui (Bel), Ahmed.. (1989). Behavioral Accounting: The Research and Pratical Issues.. New York: Quorum Books
Pendukung
1. Dessler, Gary. (2020). Human Reource Management. United Kingdom.: Pearson
2. Siegel, Gary, Helena Ramanauskas Marconi,. (1989). Behavioral Accounting,. -: South Western Publishing Co, USA
3. Harris and Durden. (2014). Direction in Management Accounting Research: An Analysis of Contemporary Issues and Themes.. -: -
4. Belkaoui (Bel), Ahmed.. (1989). Behavioral Accounting: The Research and Pratical Issues.. New York: Quorum Books
Dosen
Ni Putu Sri Harta Mimba, S.E., Ak., M.Si., Ph.D., CA., CMA.
Pengampu
Matakuliah
-
syarat
Penilaian Bentuk Pembelajaran;
Materi
Kemampuan akhir tiap Metode Pembelajaran; Bobot
Mg Ke- Pembelajaran
tahapan belajar (Sub-CPMK) Indikator Kriteria & Teknik Penugasan Mahasiswa; Penilaian
[Pustaka]
[Estimasi Waktu]

(1) (2) (3) (4) (5) (6) (7)

1 SUB CPMK 1: Capable of 1.1 Capable of Kriteria: • Kuliah, response atau tutorial: The fundame 0.07
mastering definition, history and explaining the Teknik: • Presentasi mahasiswa dalam ntal of
fundamental of behavioural fundamental of kelas, behavioural a
accounting behavioural [1x50x3] ccounting
accounting
• Kuliah, response atau tutorial:
• Pembelajaran berbasis kasus,
[1x60x3]

• Kuliah, response atau tutorial:

• Tinjauan pustaka (literature
review),
[1x60x3]

2 SUB CPMK 2: Capable of 2.1 Capable of Kriteria: • Kuliah, response atau tutorial: Accounting d 0.07
mastering the decision making in mastering Teknik: • Presentasi mahasiswa dalam ecision-maki
accounting and applying the accounting kelas, ng models an
social value as well as mastering decision-making [1x50x3] d cognitive bi
the academic validation in models and as
behavioral research cognitive bias • Kuliah, response atau tutorial:
• Pembelajaran berbasis kasus,
[1x60x3]

• Kuliah, response atau tutorial:

• Tinjauan pustaka (literature
review),
[1x60x3]

3 SUB CPMK 3: capable of 3.1 Students able Kriteria: • Kuliah, response atau tutorial: framing in be 0.07
mastering the research method in to explain framing Teknik: • Presentasi mahasiswa dalam havioural acc
behavioral accounting research kelas, ounting
[1x50x3]

• Kuliah, response atau tutorial:

• Pembelajaran berbasis kasus,
[1x60x3]

• Kuliah, response atau tutorial:

• Tinjauan pustaka (literature
review),
[1x60x3]

4 SUB CPMK 4: Students able to 4.1 Students able Kriteria: • Kuliah, response atau tutorial: Personality a 0.07
have social awareness and to to explain Teknik: • Ceramah/Tutorial, nd attitude
implement business ethic personality and [1x50x3]
attitude
• Kuliah, response atau tutorial:
• Pembelajaran berbasis kasus,
[1x60x3]

• Kuliah, response atau tutorial:

• Meringkas (summarizing),
[1x60x3]
5 SUB CPMK 5: Students able to 5.1 students can Kriteria: • Kuliah, response atau tutorial: Validation an 0.07
explain validation and social explain social Teknik: • Presentasi mahasiswa dalam d social press
pressure on behavioral pressures on kelas, ure
accounting behavioural [1x50x3]
accounting
• Kuliah, response atau tutorial:
• Pembelajaran berbasis kasus,
[1x60x3]

• Kuliah, response atau tutorial:

• Meringkas (summarizing),
[1x60x3]

6 SUB CPMK 6: Organizational 6.1 Students can Kriteria: • Kuliah, response atau tutorial: Organization 0.07
motivation and commitment explain motivation Teknik: • Presentasi mahasiswa dalam al motivation
and commitment kelas, and commitm
[1x50x3] ent

• Kuliah, response atau tutorial:

• Pembelajaran berbasis kasus,
[1x60x3]

• Kuliah, response atau tutorial:

• Meringkas (summarizing),
[1x60x3]

7 SUB CPMK 7: Contingency 7.1 students can Kriteria: • Kuliah, response atau tutorial: contingency 0.07
approach in accounting system explain Teknik: • Ceramah/Tutorial, approach
design contingency [1x50x3]
approach
• Kuliah, response atau tutorial:
• Pembelajaran berbasis kasus,
[1x60x3]

• Kuliah, response atau tutorial:

• Meringkas (summarizing),
[1x60x3]

8 ETS / Evaluasi Tengah Semester: melakukan validasi hasil penilaian, evaluasi dan perbaikan proses pembelajaran berikutnya

9 SUB CPMK 8: Students able to 8.1 Students can Kriteria: • Kuliah, response atau tutorial: equity justice 0.07
explain equity, justice, fairness in explain equity, Teknik: • Presentasi mahasiswa dalam and fairness
behavioral accounting justice and fairness kelas,
[1x50x3]

• Kuliah, response atau tutorial:

• Pembelajaran berbasis kasus,
[1x60x3]

• Kuliah, response atau tutorial:

• Meringkas (summarizing),
[1x60x2]
10 SUB CPMK 9: Students able to 9.1 students able Kriteria: • Kuliah, response atau tutorial: cognitive pro 0.07
explain cognitive process to explain cognitive Teknik: • Ceramah/Tutorial, cess
processes in [1x50x2]
decision making
• Kuliah, response atau tutorial:
• Pembelajaran berbasis kasus,
[1x60x3]

• Kuliah, response atau tutorial:

• Meringkas (summarizing),
[1x60x3]

11 SUB CPMK 10: Students able to 10.1 Students able Kriteria: • Kuliah, response atau tutorial: goal setting 0.07
explain goal setting and to explain goal Teknik: • Ceramah/Tutorial,
expectancy setting and [1x50x3]
expectancy in
behavioural • Kuliah, response atau tutorial:
accounting • Pembelajaran berbasis kasus,
[1x60x3]

• Kuliah, response atau tutorial:

• Meringkas (summarizing),
[1x60x3]

12 SUB CPMK 11: Students able to 11.1 Students can Kriteria: • Kuliah, response atau tutorial: comparison a 0.07
explain comparison and social explain comparison Teknik: • Presentasi mahasiswa dalam nd social pref
preferences in behavioural and social kelas, erences
accounting preferences [1x50x3]

• Kuliah, response atau tutorial:

• Pembelajaran berbasis kasus,
[1x60x3]

• Kuliah, response atau tutorial:

• Meringkas (summarizing),
[1x60x3]

13 SUB CPMK 12: Students able to 12.1 Students able Kriteria: • Kuliah, response atau tutorial: comparison a 0.07
explain comparison and social to explain Teknik: • Presentasi mahasiswa dalam nd social pref
preferences comparison and kelas, erences
social preferences [1x50x3]

• Kuliah, response atau tutorial:

• Pembelajaran berbasis kasus,
[1x60x3]

• Kuliah, response atau tutorial:

• Meringkas (summarizing),
[1x60x3]
 14 SUB CPMK 13: behavioural aspect 13.1 Students able Kriteria: • Kuliah, response atau tutorial: behavioural a 0.07
of human resourcing to explain Teknik: • Presentasi mahasiswa dalam spect of hum
behavioural aspect kelas, an reseource
of human resource [1x50x3]

• Kuliah, response atau tutorial:

• Pembelajaran berbasis kasus,
[1x60x3]

• Kuliah, response atau tutorial:

• Tinjauan pustaka (literature
review),
[1x60x3]

15 SUB CPMK 14: Students able to 14.1 Students able Kriteria: • Kuliah, response atau tutorial: performance 0.07
explain performance evaluation to explain Teknik: • Presentasi mahasiswa dalam evaluation
performance kelas,
evaluation [1x50x3]

• Kuliah, response atau tutorial:

• Pembelajaran berbasis kasus,
[1x60x3]

• Kuliah, response atau tutorial:

• Tinjauan pustaka (literature
review),
[1x60x3]

16 EAS / Evaluasi Akhir Semester: Melakukan validasi penilaian akhir dan menentukan kelulusan mahasiswa 1.0

Catatan:

1. Capaian Pembelajaran Lulusan PRODI (CPL-PRODI) adalah kemampuan yang dimiliki oleh setiap lulusan PRODI yang merupakan internalisasi dari sikap, penugasan
pengetahuan dan keterampilan 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, keterampilan umum, keterampilan 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. Kriteria Penilaian adalah patokan yang digunakan sebagai ukuran atau tolok ukur ketercapaian pembelajaran dalam penilaian berdasarkan indikator-indikator yang telah
ditetapkan. Kriteria penilaian merupakan pedoman bagi penilai agar penilaian konsisten dan tidak bias. Kriteria dapat berupa kuantitatif ataupun kualitatif.

7. Teknik 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 yang setara.

10. Materi Pembelajaran adalah rincian atau uraian dari bahan kajian yang 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. PB=Proses Belajar, PT=Penugasan Terstuktur, KM=Kegiatan Mandiri.

Penilaian Ketercapaian CPL pada MK Advanced Behavioural Accounting

Ketercapaian
Nilai Capaian
No CPL pd MK - Advanced Behavioural Accounting CPL pd MK
(0-100)
(%)

1 MAKSI_KK2 : Menganalisis dan mengevaluasi aspek perilaku dalam akuntansi manajemen.

MAKSI_KU1 : Menguasai pengambilan keputusan dalam konteks menyelesaikan masalah pengembangan IPTEK yang memperhatikan dan
2 menerapkan nilai humaniora serta menguasai validasi akademik sesuai bidang kajiannya dalam menyelesaikan masalah di masyarakat atau
industri yang relevan. (KU1, KU2, KU3, KU4, KU5)

MAKSI_KU2 : Mampu membangun jejaring penelitian dan pengabdian, menguasai penelitian ilmiah dengan pendekatan interdisiplin atau
3 multidisiplin, menjamin kesahihan serta mempublikasikannya dalam jurnal ilmiah bereputasi nasional dan internasional serta mencegah
plagiasi. (KU6, KU7, KU8, KU9)

MAKSI_P1 : Menguasai teori dan teori aplikasi terkait aspek keperilakuan dalam bidang akuntansi manajemen, sistem informasi, akuntansi
4
keuangan dan pengauditan. (P1, P2, P3, P4, P6, P7, P8, P9)

5 MAKSI_P2 : Menguasai metodologi penelitian.

MAKSI_S : Memiliki nasionalisme, pluralism, kepekaan sosial, kejujuran, etika akademik, etika bisnis dan profesi akuntan, semangat
6
kemandirian, serta kewirausahaan (S1, S2, S3, S4, S5, S6, S7, S8, S9, S10)