RPS

Teori Akuntansi
Fakultas Ekonomi dan Bisnis

RENCANA PEMBELAJARAN SEMESTER (RPS)

(TEORI AKUNTANSI)

Dr. Aliamin, SE. M.Si, Ak. C.A

Dr. Yossi Diantimala, SE. M.Si, Ak. C.A
Dr. Hasan Basri, M.Com
Dr. Islahuddin, M.Ec, Ak, CA
Zuraida, SE., MBA., Ak., CA., Ph.D
Dr. Muhammad Arfan, SE., M.Si., Ak., CA
Dr. Nadirsyah, SE., M.Si., Ak., CA
Dr. Syukriy Abdullah, SE., M.Si., Ak
Dr. Mulia Saputra, SE., M.Si., Ak., CA

PROGRAM STUDI AKUNTANSI

FAKULTAS EKONOMI DAN BISNIS
UNIVERSITAS SYIAH KUALA
2018

UNIVERSITAS SYIAH KUALA 1

 RPS
Teori Akuntansi
Fakultas Ekonomi dan Bisnis

RENCANA PEMBELAJARAN SEMESTER (RPS)

Mata Kuliah : Teori Akuntansi; Kode : AEB304; Semester: 6 (Enam); SKS: 3; Prasyarat: AEB 303
Prodi : Akuntansi
Dosen Pengampu : 1. Dr. Aliamin, SE., M.Si., Ak., CA
2. Dr. Yossi Diantimala, SE., M.Si., Ak., CA
3. Dr. Hasan Basri, M.Com
4. Dr. Islahuddin, M.Ec, Ak, CA
5. Zuraida, SE., MBA., Ak., CA., Ph.D
6. Dr. Muhammad Arfan, SE., M.Si., Ak., CA
7. Dr. Nadirsyah, SE., M.Si., Ak., CA
8. Dr. Syukriy Abdullah, SE., M.Si., Ak
9. Dr. Mulia Saputra, SE., M.Si., Ak., CA

Capaian Pembelajaran Program Studi (PLO) :

Menguasai konsep akuntansi dan konsep teoritis secara khusu pada bidang akuntansi keuangan, akuntansi manajemen, akuntansi syariah, dan
akuntansi sektor publik.

Capaian Pembelajaran Mata Kuliah (CLO) :

1. Menguasai konsep teoritis tentang kerangka penyajian dan penyusunan laporan keuangan serta kebijakan dan prinsip-prinsip akuntansi.
2. Menguasai konsep pengakuan, pengukuran dan penyajian, dan pengungkapan elemen elemen laporan keuangan.

UNIVERSITAS SYIAH KUALA 2

 RPS
Teori Akuntansi
Fakultas Ekonomi dan Bisnis

Kriteria Penilaian : Penilaian Acuan Patokan Kompetensi Tinggi

Nomor Nilai Angka Nilai Huruf
1 87 – 100 A
2 75 – 86,99 AB
3 65 – 74 B
4 55 – 64 BC
5 45 – 54 C
6 35 – 44 D
7 0 – 34 E

Item Penilaian : Sikap 10%

Keterampilan 10%
Kuis/PR/Presentasi 20%
UTS 30%
UAS 30%
Total 100%

Capaian Pembelajaran yang dibebankan pada mata kuliah ini:

Mata kuliah ini membahas elemen-elemen dan struktur teori akuntansi, institusi perumus kebijakan akuntansi. Pembahasannya juga mencakup
kerangka konseptual dan pengukurannya.

UNIVERSITAS SYIAH KUALA 3

 RPS
Teori Akuntansi
Fakultas Ekonomi dan Bisnis

Pengalaman Kriteria
Minggu Bentuk Bobot
Kemampuan Akhir yang Diharapkan Bahan Kajian Waktu Belajar Penilaian dan
Ke Pembelajaran Nilai
Mahasiswa Indikator
1 1) Overview of Accounting Theory 3x50
2) Pragmatic Theories menit
1) Introduction
3) Syntactic and Semantic Theories
2) Accounting Theory SCL
4) Normative Theories
Construction
5) Positive Theories
6) Other Perspectives and Issues
2 1) The Theories of Regulation Relevant to 3x50
Accounting and Auditing menit
2) How the Theories of Regulation Apply to
Accounting and Auditing Practice Applying Theory to
SCL
3) The Regulatory Framework for Accounting Regulation
Financial Reporting
4) The Institutional Structure for Setting
Accounting and Auditing Standards
3 1) The Role of Conceptual Framework 3x50
2) Objectives of Conceptual Frameworks menit
3) Developing a Conceptual Framework
A Conceptual
4) A Critique of Conceptual Framework SCL
Framework
Projects
5) Conceptual Framework for Auditing
Standards
4 1) Importance of Measurement 3x50
2) Scales menit
3) Permissible Operations of Scales
Measurement Theory SCL
4) Types of Measurement
5) Reliability and Accuracy
6) Measurement in Accounting

UNIVERSITAS SYIAH KUALA 4

 RPS
Teori Akuntansi
Fakultas Ekonomi dan Bisnis

Pengalaman Kriteria
Minggu Bentuk Bobot
Kemampuan Akhir yang Diharapkan Bahan Kajian Waktu Belajar Penilaian dan
Ke Pembelajaran Nilai
Mahasiswa Indikator
7) Measurement Issues for Auditors
5 1) Income and Capital Measurement 3x50
System menit
2) Historical Cost Accounting
3) Current Cost Accounting
Accounting
4) Financial Capital versus Physical Capital SCL
Measurement Systems
5) Exit Price Accounting
6) Value in Use versus Value in Exchange
7) A Global Perspective and IFRS
8) Issues for Auditors
6 1) Asset Defined 3x50
2) Asset Recognition menit
Assets
3) Asset Measurement SCL
4) Challenges for Standard Setters
5) Issues for Auditors
7 1) Proprietary and Entity Theory 3x50
2) Liabilities Defined Liabilities and Owner’s menit
SCL
3) Liability Measurement Equity
4) Challenges for Standard Setters
8 Ujian Tengah Semester
9 1) Revenue Defined 3x50
2) Revenue Recognition menit
Revenue
3) Revenue Measurement SCL
4) Challenges for Standard Setters
5) Issues for Auditors
10 1) Expenses Defined 3x50
Expenses SCL
2) Expenses Recognition menit

UNIVERSITAS SYIAH KUALA 5

 RPS
Teori Akuntansi
Fakultas Ekonomi dan Bisnis

Pengalaman Kriteria
Minggu Bentuk Bobot
Kemampuan Akhir yang Diharapkan Bahan Kajian Waktu Belajar Penilaian dan
Ke Pembelajaran Nilai
Mahasiswa Indikator
3) Expenses Measurement
4) Challenges for Standard Setters
11 1) Contracting Theory 3x50
2) Agency Theory menit
3) Agency Problems
1) Positive Theory of
4) Signaling Theory
Accounting
5) Political Process SCL
2) Policy and
6) Agency Cost
Disclosure
7) Empirical Test of Theory and Evaluating
the Theory
8) Issues for Auditors
12 1) Philosophy of Positive Accounting 3x50
Theory menit
2) Strenght of Positive Theory
3) Scope of Positive Accounting Theory
4) Capital Market Research and the Capital Market
SCL
Efficient Market Hypothesis Research
5) Impact of Accounting Profits
Announcements on Share Prices
6) Trading Strategies
7) Issues for Auditors
13 1) Definition and Scope 3x50
2) Why is BAR Important? menit
3) Representativeness: the Evidence Behavioural Research
SCL
4) Accounting and Behaviour in Accounting (BAR)
5) Limitation of BAR
6) Issues for Auditors

UNIVERSITAS SYIAH KUALA 6

 RPS
Teori Akuntansi
Fakultas Ekonomi dan Bisnis

Pengalaman Kriteria
Minggu Bentuk Bobot
Kemampuan Akhir yang Diharapkan Bahan Kajian Waktu Belajar Penilaian dan
Ke Pembelajaran Nilai
Mahasiswa Indikator
14 1) Standard Setting: Economics Issues 3x50
Standar Setting SCL
2) Standard Setting: Political Issues menit
15 1) Factors Influencing Accounting and 3x50
Auditing Research, Regulation and menit
Practice
2) Application of Fair Falue Accounting
during Global Financial Cricis
Emerging Issues in
3) Future International Acoounting
Accounting and SCL
Standard Setting Arrangements
Auditing
4) Sustainabiity Accounting, Reporting and
Assurance
5) Other Non-Financial Accounting and
Reporting
Issues
16 Ujian Akhir Semester
Total 100%

Daftar Referensi:

1. Godfrey, Jayne, Allan Hodgson, Ann Tarca, Jane Hamilton, and Scott Holmes. Accounting Theory, 7th Ed. John Wiley & Sons, Inc. 2010. (GOD)
2. Scott, William R. Financial Accounting Theory, 5th Ed. Pearson Prentice Hall, 2009. (WRS)
3. Schroeder, Clark, and Cathey. Financial Accounting Theory and Analysis, 9th Edition. John Wiley & Sons, Inc. 2009. (SCC)
4. Paik, Gyung. “The Value Relevance of Fixed Asset Revaluation Reserves in International Accounting.” International Management Review, 2009.
(Paik, 2009)

UNIVERSITAS SYIAH KUALA 7

 RPS
Teori Akuntansi
Fakultas Ekonomi dan Bisnis

5. McCarthy, Mark G., and Douglas K. Schneider. “Classification of Financial Instruments with Characteristics of Both Debt and Equity: Evidence
Concerning Convertible Redeemable Preferred Stock.” Academy of Accounting and Financial Studies Journal, 2001. (McCarthy and Schneider,
2001)
6. Mintz, Stephen M. “Proposed Changes in Revenue Recognition under U.S. GAAP and IFRS.” The CPA Journal, 2009. (Mintz, 2009)
7. Martin, Jim. “Accounting for Expenses.” The CPA Journal, 2009. (Martin, 2009)
8. Caylor, Marcus L. “Strategic Revenue Recognition to Achieve Earnings Benchmark.” Journal of Accounting & Public Policy, 2010. (Caylor, 2010)
9. Ikatan Akuntan Indonesia, Standar Akuntansi Keuangan, Jakarta: Salemba Empat, 2009 (PSAK)
10. Selain bahan bacaan tersebut, mahasiswa diharapkan aktif untuk mencari bahan bacaan lainnya yang relevan dengan topik pembahasan.

UNIVERSITAS SYIAH KUALA 8