SEMINAR AKUNTANSI [XKAD 203]

PROGRAM S1 SWADANA TRANSFER FAKULTAS EKONOMI UNS [RAKT]

KELAS: A, B SEMESTER: 5 SKS: 3

SEMESTER GASAL: SEPTEMBER 2014 JANUARI 2015

Dosen:Drs.SubektiDjamaluddin,M.Si,Ak
Kantor:RuangDosenIIIGedungILt.IFE-UNS
HP:0811263204/085725145758email:subektid@gmail.com


Jadwal Kuliah
Hari Jurusan Kelas J a m Ruang
Senin
Akuntansi
B 18.30 21.00 2202
Selasa A 18.30 21.00 2202


DESKRIPSI MATA KULIAH:
Mata kuliah ini membahas current issues dan basic theory dalam akuntansi keuangan, akuntansi
keperilakuan, akuntansi manajemen dan pengauditan. Issues tersebut 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 issues dan 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 secara
berkelompok mengumpulkan resume materi dan mempresentasikannya di depan kelas. Kelompok diskusi akan
ditentukan pada pertemuan awal. Partisipasi mahasiswa selama berlangsungnya diskusi dan penugasan lainnya
akan 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%



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

Nilai Konversi
80 100 A (4,0)
70 79 B (3,0)
60 69 C (2,0)
40 59 D (1,0)
0 39 E (0,0)

Rencana Kuliah Tatap Muka (KTM)

KTM
MINGGU
TOPIK 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 3
rd
Edition Ch 12-Standard
Setting: Economic Issues
Wolk, Dodd and Tearney. 2003. Accounting Theory:
Conceptual Issues. 6
th
Edition Ch 4 The Economic of
Financial Reporting Regulations.

#5

#6



4
Scott. 2003. Accounting Theory 3
rd
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
Scott. 2003. Accounting Theory 3
rd
Edition Ch 9 Game
Theory and Agency Theory
Scott. 2003. Accounting Theory 3
rd
Edition Ch 13-
Standard_Setting-Political_Issues
Wolk, Dodd and Tearney. 2003. Accounting Theory:
Conceptual_Issues. 6
th
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

KTM
MINGGU
TOPIK BAHASAN Artikel Kelompok

7 UJIAN KOMPETENSI 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 Disclosure di Indonesia
Jurnal Keuangan dan Perbankan (vol 14, No.1), pp.36-
51.
#18


#19

10
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 Theory Accounting, Organisation and
Society (17-6), pp. 595-612.


#20



#21

11
1. Susan C. B, Welsh, M.J and Wentzel, K (2010), Johnson
and Johnson: a Model for Sustainability Reporting.
Strategic Finance(September): pp.29-37.
2. Manetti, Giacomo and Toccafondi, Simone. (2012), The
Role of Stakeholders in Sustainability Reporting
Assurance. J ournal Business Ethics (Vol. 107):
pp.363377.

#23


#24

12
1. Eng LL and Mak YT (2003), Corporate Governance and
Voluntary Disclosure Journal 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 Disclosure Journal of
International Accounting, Auditing & Taxation (10),
pp.139-156.
#25



#26



13
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 Risk
Management Cost and Benefits Global Finance Journal
(13), pp. 29-38.


#27


#28


14

Penyajian Artikel Individual




15

Penyajian Artikel Individual




16 UJIAN KOMPETENSI DASAR II