Course unit titles

Management Accounting

Course unit code

AKM201

Type of course unit (compulsory, optional)

compulsory

Level of course units (according to

EQF: first cycle Bachelor, second cycle Master)

The first cycle of Bachelor Degree Program

Year of study when the course unit is delivered

(if applicable)

2020 - 2021

Semester/trimester when the course unit is delivered

The 4th Semester of Bachelor Study

Number of ECTS credits allocated

4.8 Credits

Name of lecturer(s)
  1. Khusnul Prasetyo, S.E., MM, Ak., CMA.
  2. Niluh Putu Dian Rosalina Handayani Nursa, S.A., M.Sc.
  3. Dr. Dra. Ec. Sedianingsih, S.E., M.Si., Ak.
  4. Dr. Wiwiek Dianawati, S.E., M.Si., Ak.
  5. Dr. Erina Sudaryati, Dr., Dra. Ec., M.Si. Ak., CMA.
  6. Dr. Santi Novita, S.E., M.M., Ak., CA., BKP.
  7. Prof. Dr. Sri Iswati, S.E., M.Si. Ak. CMA.

Learning outcomes of the course unit

After completing this course, the students are expected to be able to:: 

  1. Master the theoretical concepts related to the calculation of the cost of products and services; 
  2. Masteri theoretical concepts related to the preparation of information for the purposes of planning, controlling, and making managerial decisions; 
  3. Be able to independently calculate product costs; 
  4. Be able to independently analyze, and interpret the budget of manufacturing companies; 
  5. Be able to independently analyze and interpret financial and non-financial information in particular to support decision making; 
  6. Be able to analyze and interpret the quality and environmental costs, as well as managerial performance measurement under supervision. 

Mode of delivery (face-to-face, distance learning)

Face-to-face and distance learning (using Great UNAIR platform)

Prerequisites and co-requisites (if applicable)

-

Course content

This course is designed to prepare the students to serve the roles as  management accountants and managers. Bythe end of the course, the graduates are expected to gain the competencies in  extracting, modifying, engineering, presenting, and utilizing financial and non-financial information in the process of planning, controlling, and managerial decision making, especially in the daily and short-term operational decisions.

Recommended or required

reading and other learning resources/tools

Mowen, Maryanne M., Hansen, Don R., and Heitger, Dan L., 2014, Cornerstones of Managerial Accounting, Fifth Edition, South-Western, USA (HW)

Planned learning activities and teaching methods

Lectures, discussions, and assignments

Language of instructions

Indonesian

Assessment methods and criteria

40% Midterm exam, 40% Final Exam, 20% assignments and Soft skill Aspects.