Silabi Seminar Akuntansi 2014-2015 s1_sbd

8/11/2019 Silabi Seminar Akuntansi 2014-2015 s1_sbd

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SEMINAR AKUNTANSI [XKAD 203]PROGRAM S1 SWADANA TRANSFER FAKULTAS EKONOMI UNS [RAKT]

KELAS: A, B SEMESTER: 5 SKS: 3

SEMESTER GASAL: SEPTEMBER 2014

JANUARI 2015D o s e n Drs.SubektiDjamaluddin,M.Si,AkKantor RuangDosenIIIGedungILt.IFE-UNS HP 0811263204/085725145758email: [email protected]

Jadwal Kuliah

Hari Jurusan Kelas J a m Ruang

SeninAkuntansi

B 18.3021.00 2202

Selasa A 18.3021.00 2202

DESKRIPSI MATA KULIAH:Mata kuliah ini membahas current issuesdan basic theory dalam akuntansi keuangan, akuntansi

keperilakuan, akuntansi manajemen dan pengauditan. Issuestersebut meliputi kerangka konseptual,

standar akuntansi keuangan, dan masalah-masalah akuntansi keuangan dalam perspektif penelitian,

budaya, dan sosial, etika profesionalisme akuntan publik serta perkembangan terakhir akuntansi

manajemen.

TUJUAN PERKULIAHAN:Setelah mempelajari matakuliah ini mahasiswa diharapkan memiliki wawasan dan kemampuan

menganalisis perkembangan akuntansi khususnya masalah current issuesdan basic theory

bidang akuntansi keuangan, akuntansi keperilakuan, akuntansi manajemen dan pengauditan sehingga

mampu mengikuti perkembangan isu-isu prospektif dalam bidang akuntansi.

METODE KULIAH:Kuliah diberikan dalam bentuk ceramah, diskusi dan penugasan terstruktur. Di setiap pertemuan, mahasiswa secaraberkelompok mengumpulkan resume materi dan mempresentasikannya di depan kelas. Kelompok diskusi akanditentukan pada pertemuan awal. Partisipasi mahasiswa selama berlangsungnya diskusi dan penugasan lainnyaakan menentukan penilaian akhir semester. Ujian diselenggarakan 2 kali.

SISTEM PENILAIAN:Nilai akhir semester ditentukan dengan memperhatikan komponen dan bobot sebagai berikut:

Komponen Bobot

Partisipasi kelas : 20%Penugasan lain (presentasi) : 10%Paper individu : 20%Ujian Kompetensi Dasar I : 25%Ujian Kompetensi Dasar II : 25%
mailto:[email protected]:[email protected]:[email protected]:[email protected]


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Mahasiswa wajib memenuhi seluruh komponen penilaian. Jika salah satu dari komponen tak terpenuhi, makadinyatakan tidak lulus. Nilai akhir semester dikonversikan dengan ketentuan sebagai berikut:

Nilai Konversi

80100 A (4,0)7079 B (3,0)

60

69 C (2,0)4059 D (1,0)039 E (0,0)

Rencana Kuliah Tatap Muka (KTM)

KTM

MINGGUTOPIK BAHASAN Artikel Kelompok

1

Penjelasan Silabi & Penugasan

Ball, Ray. 2005. International Financial Reporting Standards

(IFRS) - Pros and Cons for Investors

Barth and Landsman.2010.How did Financial Reporting

Contribute to the Financial Crisis

#1

#2

2

Ramanna and Sletten. 2009.Why do Countries Adopt

International Financial Reporting Standards

Laux and Leuz. 2009. The Crisis of Fair Value Accounting

Making Sense of the Recent Debate

#3

#4

3

Scott. 2003. Accounting Theory 3rd

Edition Ch 12-Standard

Setting: Economic Issues

Wolk, Dodd and Tearney. 2003. Accounting Theory:

Conceptual Issues. 6th

EditionCh 4 The Economic of

Financial Reporting Regulations.

#5

#6

4


Edition Ch 8 -

Economic Consequences and_Positive Accounting

Theory

Daske, Hail, Leuz, Verdi. 2008. Mandatory IFRS Reporting

Around the World - Early Evidence on the Economic

Consequences.]

#7

#8

5


Edition Ch 9 Game

Theory and Agency Theory


Edition Ch 13-

Standard_Setting-Political_IssuesWolk, Dodd and Tearney. 2003. Accounting Theory:

Conceptual_Issues. 6th

Edition Ch 9 Political

And Economic Environment

#9

#10

#11

6

Allen and Ramanna. 2012. Towards an Understanding of the

Role of Standard Setters in Standard Setting.

Baskerville .2007. A Game Theory Approach to Research on

Lobbying Activities in Accounting Regulation.

#12

#13


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KTM

MINGGUTOPIK BAHASAN Artikel Kelompok

7 UJIANKOMPETENSI DASAR I

8

Rencana:

1.

Choi_and_Meek_International-Accounting_7e-Reporting_and_Disclosure

2. Healy and Palepu. 2000. A Review of The Empirical

Disclosure Literature

3. Cole and Jones. 2005. Magement Discussion and

Analysis-A Review and Implications for Future

Research

4. Schuster and Oconnell. 2006. The Trend Toward

Voluntary Corporate Disclosures

#14

#15

#16

#17

9

1.

Mitchell RK, Agle BR and Wood DJ (1997), Toward

a Theory of Stakeholder Identification and Salience:

Defining the Principle of Who and What Really Counts

The Academy of Management Review(22-4), pp. 853-

886.

2.

Suhardjanto, D dan Choiriyah, U (2010), Information Gap:

Demand Supply Environmental Disclosuredi Indonesia

Jurnal Keuangan dan Perbankan (vol 14, No.1), pp.36-

51.

#18

#19

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1.

Ullmann AA (1985), Data in Search of a Theory: A Critical

Examination of the Relationships among Social

Performance, Social Disclosure, and Economic

Performance of US Firms The Academy of

Management Review(10-3), pp. 540-557.2.

Roberts RW (1992), Determinant of Corporate Social

Responsibility Disclosure: An Application of

Stakeholder TheoryAccounting, Organisation and

Society(17-6), pp. 595-612.

#20

#21

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1. Susan C. B, Welsh, M.J and Wentzel, K (2010), Johnson

and Johnson: a Model for Sustainability Reporting.Strategic F inance(September): pp.29-37.

2. Manetti, Giacomo and Toccafondi, Simone.(2012), The

Role of Stakeholders in Sustainability ReportingAssurance.Journal Business Ethi cs(Vol. 107):

pp.363377.

#23

#24

12

1.

Eng LL and Mak YT (2003), Corporate Governance and

Voluntary DisclosureJournal of Accounting and Public

Policy(22), pp.325-345.

2.

Ho SSM and Wong KS (2001), A Study of the Relationship

between Corporate Governance Structures and the

Extent of Voluntary DisclosureJournal of

International Accounting, Auditing & Taxation(10),

pp.139-156.

#25

#26


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1.

Olach, T and Weeramantri, S (2009), How COSO Has

Improved Internal Controls in the United States.

Internal Auditing(Vol.24, No.6): pp.3-12.

2.

Fatemi, A and Luft, C, (2002), Corporate RiskManagement Cost and Benefits Global Finance Journal

(13), pp. 29-38.

#27

#28

14Penyajian Artikel Individual

15Penyajian Artikel Individual

16 UJIANKOMPETENSI DASAR II

Silabi Seminar Akuntansi 2014-2015 s1_sbd

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