Management Information System Course unit title Management Information System Course unit code SII203 Type of course unit (compulsory, optional) Compulsory Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) Third Cycle Bachelor Year of study when the course unit is delivered (if applicable) 2021–2022 Semester/trimester when the course unit is delivered 5th semester Number of ECTS credits allocated 4.8 credits Name of lecturer(s) Dr. Noorlailie Soewarno, SE., MBA., Ak., CMA. Dr. Rer. Pol. Debby R. Daniel, SE, Ak., CMA Dr. Dra. Isnalita, Msi., Ak. Nadia Anridho, S.Ak, MBA., Ph.D. Dr. Dra. Wiwik Supratiwi, MBA., Ak., CMA. A.A. Gde Satya Utama, SE., MSi., Ak. Yuliana Ekaningrum, SA., MA. Learning outcomes of the course unit Students have specific knowledge and capabilities in accounting. Students are able to communicate effectively in his role in accounting. Students are able to apply accounting information technology to support the decision-making process. Students can uphold and implement the professional code of ethics. Mode of delivery (face-to-face, distance learning) Face-To-Face and Distance Learning (using AULA UNAIR) Prerequisites and co-requisites (if applicable) Accounting Information System Course content Information Systems in Global Business Today Global E-Business and Collaboration Information Systems, Organizations, and Strategy Ethical and Social Issues in Information Systems IT Infrastructure and Emerging Technologies Foundations of Business Intelligence: Databases and Information Management Telecommunications, the Internet, and Wireless Technology Securing Information Systems Achieving Operational Excellence and Customer Intimacy: Enterprise Applications E-commerce: Digital Markets, Digital Goods Managing Knowledge and Artificial Intelligence Enhancing Decision Making Building Systems Managing Projects and Global Systems Recommended or required reading and other learning resources/tools Laudon, K.C. & Laudon, J.P. 2020. Management Information Systems- Managing the Digital Firm. Pearson Education, Inc.: London, England. (Required) O’Brien, J.A. & Marakas, G.M. 2011. Management Information Systems. Mc Graw Hill. (Recommended) 3. Turban, E. & Volonino, L. 2012. Information Technology for Management. John Wiley & Sons, Inc. (Recommended) Planned learning activities and teaching methods Lectures Group presentation Discussion Group work Language of instruction Bilingual, Bahasa Indonesia and English Assessment methods and criteria Research Proposal, Assignment, Examination
Modern Budgeting Course unit title Modern Budgeting Course unit code AKM321 Type of course unit (compulsory, optional) Optional Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) Second Cycle Bachelor Year of study when the course unit is delivered (if applicable) 2021–2022 Semester/trimester when the course unit is delivered 4th semester Number of ECTS credits allocated 4.8 credits Name of lecturer(s) Basuki, Ph.D., MCom (HONS)., S.E., Ak., CMA. Iman Harymawan, Ph.D, MBA., S.E. Dr. Erina Sudaryati, S.E., M.Si., Ak., CMA. Khusnul Prasetyo, S.E., M.M., Ak., CMA., CA. Learning outcomes of the course unit Students are able to explain the concept of budgeting and its role in corporate planning and control. Students are able to calculate and prepare a simple manufacturing company budget using a conventional approach and an ABC-based flexible budget. Students are able to independently describe the latest developments related to company budgeting (Beyond Budgeting concept). Mode of delivery (face-to-face, distance learning) Face-To-Face Prerequisites and co-requisites (if applicable) Cost Accounting Course content The What and Why of Budgeting and Its Strategic Planning Administering the Budget: Reports, Analyses, and Evaluations Profit Planning: Targeting and Reaching Achievable Goals Master Budget: Genesis of Financial Forecasting and Profit Planning Cost Behavior: Emphasis on Flexible Budgets Evaluating Performance: The Use of Variance Analysis Manufacturing Costs: Sales Forecasts and Realistic Budgets Marketing: Budgeting for Sales, Advertising, and Distribution Research and Development: Budgets for a Long-Term Plan Cash Budgeting and Forecasting Cash Flow: Two Pragmatic Methods Budgeting for Cost Management: Activity-Based Budgeting and Life-Cycle Budgeting Zero-Base Budgeting: Priority Budgeting for Best Resource Allocation Managers’ Performance and Balanced Scorecard: Evaluation at the Division Level Budgeting for Service Organizations: Special Features Recommended or required reading and other learning resources/tools Shim, Jae K; Siegel, Joel G.; and Shim, Allison I, 2011, Budgeting Basics and Beyond, 4th Edition, Wiley. (Required) Planned learning activities and teaching methods Lectures Individual assignments Language of instruction Bilingual, Bahasa Indonesia and English Assessment methods and criteria Assignments
Performance Management Course unit title Performance Management Course unit code MNU304 Type of course unit (compulsory, optional) Optional Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) Third Cycle Bachelor Year of study when the course unit is delivered (if applicable) 2021–2022 Semester/trimester when the course unit is delivered 6th semester Number of ECTS credits allocated 4.8 credits Name of lecturer(s) Noorlailie Soewarno, Dr., MBA., S.E., Ak., CMA. Iman Harymawan, Ph.D., MBA., S.E. Khusnul Prasetyo, S.E., M.M., Ak., CMA., CA. Learning outcomes of the course unit Students are able to explain the concept of measuring business performance. Students are able to calculate and measure the company's financial performance. Students are able to design company performance measurement system. Students are able to evaluate the company's performance measurement system. Mode of delivery (face-to-face, distance learning) Face-To-Face Prerequisites and co-requisites (if applicable) Advanced Accounting Management Strategic Management Course content Accounting performance measurement: a review of its purposes and practices David Otley Measuring marketing performance: research practice and challenges Bruce Clark Performance measurement: the operations management perspective Andy Neely Measuring performance: the supply-chain management perspective Douglas Lambert and Michael Knemeyer Performance measurement frameworks: a review Andy Neely, Mike Kennerley and Chris Adams Beyond budgeting to the adaptive organisation Jeremy Hope Theoretical conditions for validity in accounting performance measurement Hanne Nørreklit, Lennart Nørreklit and Falconer Mitchell Risk in performance measurement Andrew Likierman Measuring knowledge work Rob Austin and Pat Larkey Measuring innovation performance Rita Katila Context-based measurement Graham Clark and Tony Powell Measuring the performance of England's primary school teachers: purposes, theories, problems, and tensions Andrew Brown The development of composite indicators to measure healthcare performance Rowena Jacobs, Peter Smith, and Maria Goddard Does pay for performance really motivate employees? Margit Osterloh and Bruno Frey Anomalies of measurement: when it works, but should not Rob Austin and Jody Hoffer Gittel Recommended or required reading and other learning resources/tools Neely. Andy. 2007. Business Performance Measurement, Unifying Theory and Integrating Practice. Cambridge University Press. (Required) Planned learning activities and teaching methods Lectures Individual assignments Language of instruction Bilingual, Bahasa Indonesia and English Assessment methods and criteria Assignments
Public Financial Management Course unit title Public Financial Management Course unit code MNK209 Type of course unit (compulsory, optional) Optional Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) Third Cycle Bachelor Year of study when the course unit is delivered (if applicable) 2021–2022 Semester/trimester when the course unit is delivered 5th semester Number of ECTS credits allocated 4.8 credits Name of lecturer(s) Dr. Sri Ningsih, S.E., M.Si., Ak., CA. Dr. Dra. Erina Sudaryati, M.S., Ak., CA. Dr. Ardianto, S.E., M.Si., Ak., CA. Ade Palupi, S.E., M.Si., Ph.D., Ak., CA. Drs. Bambang Suhardito, M.Si., Ak., CA. Sigit Kurnianto, S.E., MSA., Ak., SAS., AAP B., CA. Learning outcomes of the course unit After taking this course, students are expected to be able to understand, explain and prepare government financial reports. Mode of delivery (face-to-face, distance learning) Face-To-Face Prerequisites and co-requisites (if applicable) Public Sector Accounting Course content Government Financial Management Concept Legal Basis, Planning and Budgeting for National and Regional Long-Term Development Plan Legal Basis, Planning and Budgeting for National and Regional Mid-Term Development Plan Legal Basis, Planning and Budgeting for Central and Local Government Work Plan Legal Basis for Planning and Budgeting Regional Revenue Budget Local Government Accounting Policies and Accounting Systems Local Government Financial Report Preparation Simulation State Finance Management for Central Government Recommended or required reading and other learning resources/tools Law no.17 of 2003 concerning State Finance. (Required) Law no.1 of 2004 concerning State Treasury. (Required) Law no.15 of 2004 concerning Audit of State Finance Management and Accountability. (Required) Law no.25 of 2004 concerning National Development Planning System. (Required) Government Regulation no.58 of 2005 concerning Regional Financial Management. (Required) Government Regulation no.71 of 2010 concerning Government Accounting Standards. (Required) Government Regulation no.8 of 2008 concerning Procedures for Preparation, Control and Evaluation of Regional Implementation and Development. (Required) Minister of Home Affairs Regulation no.13 of 2006 concerning Guidelines for Regional Financial Management as revised by Minister of Home Affairs Regulation no.59 of 2007 and Minister of Home Affairs Regulation no.21 of 2011. (Required) Minister of Home Affairs Regulation no.63 of 2013 concerning the Implementation of Accrual-Based Government Accounting Standards in Regional Governments. (Required) Minister of Home Affairs Regulation no.54 of 2010 concerning the implementation of Government Regulation no.8 of 2008. (Required) Regulation of the Minister of Finance Number 238/PMK.05/2011 concerning General Guidelines for Government Accounting Systems. (Required) Minister of Finance Regulation 213/PMK.05/2013 concerning the accounting and financial reporting system of the central government. (Required) Planned learning activities and teaching methods Lectures Group presentation Individual assignments Language of instruction Bilingual, Bahasa Indonesia and English Assessment methods and criteria Assignments
Accounting Information System Course unit title Accounting Information System Course unit code SII307 Type of course unit (compulsory, optional) Compulsory Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) Second Cycle Bachelor Year of study when the course unit is delivered (if applicable) 2021–2022 Semester/trimester when the course unit is delivered 3rd semester Number of ECTS credits allocated 4.8 credits Name of lecturer(s) Dr. Rer. Pol. Debby R. Daniel, SE, Ak., CMA Dr. Isnalita, M.Si., Ak., CMA Drs. Hendarjatno, M.Si., Ak. AA Gde Satia Utama, SE, M.Si., Ak. Dr. Alfa Rahmiati, SE, MM, Ak. Dr. Sri Ningsih, SE, M.Si., Ak. Rizki Supriadi, SE, MBA, Ak. Nadia Anridho, S.Ak., MBA., Ph.D. Yuliana Ekaningrum, SA., MA. Learning outcomes of the course unit Students have specific knowledge and capabilities in accounting. Students are able to communicate effectively in their role in accounting. Students are able to apply accounting information technology to support the decision-making process. Students can uphold and implement the professional code of ethics. Mode of delivery (face-to-face, distance learning) Face-To-Face Prerequisites and co-requisites (if applicable) Basic Accounting Course content Accounting Information System Transaction Processing Ethics, Fraud, and Internal Control The Revenue Cycle The Expenditure Cycle The Conversion Cycle Financial Reporting and Management Reporting Systems Database Management Systems The REA Approach to Business Process Modeling Enterprise Resource Planning Systems Electronic Commerce Systems Systems Development and Program Change Activities IT Governance, Security and Access, Systems Development, Program Changes, and Application Controls Recommended or required reading and other learning resources/tools Hall, J.A. (2019). Accounting Information System. Tenth Edition, Cengage. (Required) Bodnar, G.H. dan William, S.H. (2010). Accounting Information Systems. Tenth Edition, Pearson Education. (Recommended) Romney, M.B. dan Paul, J.S. (2018). Accounting Information Systems. 14th Edition, Pearson Education. (Recommended) Planned learning activities and teaching methods Lectures Presentation Discussion Language of instruction Bilingual, Bahasa Indonesia and English Assessment methods and criteria Assignment, Quiz, Examination
Accounting Information System Design Course unit title Accounting Information System Design Course unit code AKS401 Type of course unit (compulsory, optional) Optional Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) Second Cycle Bachelor Year of study when the course unit is delivered (if applicable) 2021–2022 Semester/trimester when the course unit is delivered 4th semester Number of ECTS credits allocated 4.8 credits Name of lecturer(s) Dr. Alfa Rahmiati, SE, MM, Ak. AA Gde Satya Utama, SE., MSi., Ak. Nadia Anridho, S.Ak, MBA., Ph.D. Dr. Rer. Pol. Debby R. Daniel, SE, Ak., CMA. Learning outcomes of the course unit Students have specific knowledge and skills in the field of accounting. Students are able to apply accounting information technology to support the decision-making process. Students are able to provide assessments and solutions to problems in the context of accounting science. Students can be a person with good self-management skills. Students can uphold and implement the professional code of ethics. Mode of delivery (face-to-face, distance learning) Face-To-Face and Distance Learning (using AULA UNAIR) Prerequisites and co-requisites (if applicable) Accounting Information System Management Information System Course content Accounting Information System and Who Plays a Role in the System Game Building Blocks and Developing Information System Information System Project Management Database, Transaction Processing System, and Documentation System. Accounting Information System for Sales Order, Purchasing, Payment, Production, and Reporting. System Analysis Phases Quick App Development System Designs Development Information Technology Architecture and Its Designs How to Design and Make an Output Prototype How to Design and Make a User Interface Prototype Recommended or required reading and other learning resources/tools Whitten, J.L. & Bentley, L.D. 2000. Systems Analysis and Design Methods. Mc Graw Hill: Boston. (Required) Bodnar, G.H. & Hopwood, W.S. 2014. Accounting Information Systems. Pearson: Edinburg Gate. (Required) Dull, R.B., Gelinas, U.J., & Wheeler, P.R. 2012. Accounting Information Systems: Foundations in Enterprise Risk Management. Southwestern Cengage Learning: Australia. (Required) Romney, M.B. & Steinnbart, P.J. 2016. Accounting Information Systems. Pearson: New Jersey. (Required) Planned learning activities and teaching methods Project-Based Learning Language of instruction Bilingual, Bahasa Indonesia and English Assessment methods and criteria Final Project