UNIVERSITAS INDONESIA

FAKULTAS EKONOMI DAN BISNISProgram Ekstensi

ANALISIS DAN PENGGUNAAN LAPORAN KEUANGAN (KREDIT: 3 SKS)ECAU 607202SEMESTER GASAL 2015/2016

A. Tim Pengajar:

NoNama DosenAlamat E-mail

1.Catur Sasongko catur_sasongko76@yahoo.com

2.Desti Fitriani desti.fitriani@ui.ac.id

3.Arman Hendiyanto /Widhi Astono

4.Rahman U. Budiman /Ralliyati

Ket: Nama Tercetak Tebal adalah dosen koordinator

B. Deskripsi Mata Kuliah:Setelah mengikuti mata kuliah ini mahasiswa diharapkan mampu menginterpretasikan dan menganalisis laporan keuangan beserta catatan kaki dari laporan tersebut, mampu menggunakan laporan keuangan untuk melakukan analisis profitabilitas dan risiko secara menyeluruh antarwaktu dan antarperusahaan, serta mampu menganalisis kualitas laba dari perusahaan.Mata kuliah ini membahas konsep dasar dan peralatan analisis yang digunakan dalam membaca dan menginterpretasikan laporan keuangan. Pembahasan diawali dengan tinjauan laporan keuangan, yaitu laporan laba rugi, laporan posisi keuangan, dan laporan arus kas. Selanjutnya mahasiswa akan membahas dan menganalisis secara mendalam beberapa komponen-komponen laporan keuangan. Dalam mata kuliah ini juga membahas dan menggunakan beberapa teknik analisis laporan keuangan seperti analisis horizontal, analisis vertikal, analisis commonsize, analisis rasio dan analisis DuPont. Analisis rasio mencakup analisis likuiditas, solvabilitas, profitabilitas, serta peramalan (forecasting). Hasil analisis tersebut akan digunakan untuk memahami dan menganalisis aktivitasaktivitas perusahaan, yaitu meliputi: aktivitas pendanaan, investasi dan operasi. Selain itu, isuisu yang berkaitan dengan kualitas laporan keuangan dan bagaimana analisis laporan keuangan yang baik akan memantapkan terciptanya Good Corporate Governance akan disajikan secara menyeluruh pada akhir perkuliahan.

C. Sifat: Wajib (3 SKS)

D. Persyaratan:

Akuntansi Keuangan Lanjutan 1Investasi dan Pasar Modal

E. Buku bacaan: Wajib:

1. Robinson, T.R., Henry, E., Pirie, W.L., Broihahn, M.A., and Cope., A.T. (2015). International Financial Statement Analysis, 3rd Edition. New Jersey: John Wiley and Sons (RHP)2. Standar Akuntansi Keuangan Tahun 2015. (PSAK)

Tambahan:

1. Wild, John J., and K.R. Subramanyam. (2009). Financial Statement Analysis, 10th edition, McGraw Hill International Edition. (WSH) 2. Tan, C., and Robinson T.R. (2014). Asian Financial Statement Analysis: Detecting Financial Irregularities. New Jersey: John Wiley and Sons. (TR)3. Fridson, M., Alvarez, F. (2011). Financial Statement Analysis: A Practitioners Guide. New Jersey: John Wiley and Sons. (FA)

F. Sasaran Perkuliahan:

1. Hard Skill (Cognitive Ability) Improving financial statement analysis skillImproving skills of financial statement proforma creation and business valuation.Improving the ability to assess the quality of financial statement

2. Soft Skill (Personality)DescriptionYes/No

Technical SkillYes

Analytical SkillYes

Goal Setting SkillYes

Time Management SkillYes

Writing SkillYes

Presentation/Public Speaking SkillYes

TeamworkYes

Self Confident

G. Metode PengajaranDescriptionYes/No

Class DiscussionYes

Guided TeachingYes

LecturingYes

Case Study DiscussionYes

Collaborative LearningYes

Group ProjectYes

H. Penilaian Akhir

Penilaian akhir mata kuliah ini diambil berdasarkan komponen berikut: KomponenBobot

Kuis dan Tugas Individu10%

Partisipasi dan Presensi5%

Progress Report 15%

Progress Report 25%

Presentasi5%

Makalah akhir10%

UTS30%

UAS30%

Total100%

I. Tugas Presentasi dan MakalahTugas Akhir Kelompoka. Mahasiswa dalam kelas akan dibagi ke dalam 6 kelompok. Setiap kelompok harus memilih dua perusahaan untuk dijadikan dasar analisis laporan keuangan. Laporan keuangan yang digunakan diambil dari laporan tahunan 2014. b. Dalam proses pembuatan analisis laporan keuangan, mahasiswa akan diminta untuk menyerahkan dua kali laporan perkembangan analisis pada pertemuan ke-6, pertemuan ke-9, serta menyerahkan laporan akhir pada pertemuan ke-12. Panduan penyerahan laporan perkembangan dan laporan akhir akan disampaikan kemudian.c. Presentasi akan dilakukan di pertemuan ke-13 dan ke-14. Kelompok yang akan melakukan presentasi setiap pertemuannya ditentukan kemudian.

Tugas Individu Mingguana. Terdapat beberapa tugas individu yang harus dikerjakan mahasiswa sesuai jadwal yang telah ditentukan.b. Mahasiswa diwajibkan untuk masuk ke dalam kelas pembelajaran elektronik (e-learning) melalui SCELE UI.c. Tugas sesuai jadwal yang ditentukan akan diunggah melalui SCELE UI, sedangkan hasil pekerjaan mahasiswa juga harus diserahkan hingga batas waktu yang ditentukan dengan cara mengunggahnya melalui SCELE UI.d. Pembahasan solusi atas tugas individu akan dilaksanakan pada setiap kelas asistensi.e. Informasi akses SCELE UI (enrollment key) akan diberitahukan kemudian.

J. Kehadiran

Mahasiswa diharuskan menghadiri minimal 80% dari total perkuliahan yang setara dengan 3 kali absen untuk bobot mata ajar 3 SKS. Ketidakhadiran lebih dari 20% tidak diperkenankan mengikuti ujian.

K. Jadwal Perkuliahan

SessionTopicsReading Materials

1Course OutlineIntroduction to Financial Statement Analysis Scope of Financial Statement Analysis Major Financial Statement and Other Information Sources Financial Statement Analysis Framework

General Lecturing: The Use of Financial Statement: Learn from the expert.RHP 1

2Pretest Session 1

Review on Financial Statement Financial Report Mechanics Classification of Business Activities Accounts and Financial Statements Accounting Process Accrual and Valuation Adjustments Accounting Systems

Financial Report Standard The Objective of Financial Reporting Standard Setting Bodies and Regulatory Authorities The International Financial Reporting Standard (IFRS) vs Pernyataaan Standar Akuntansi Keuangan Indonesia (PSAK) Effective Financial Reporting Monitoring Developments in Financial Reporting Standards.RHP 2RHP 3SAK Kerangka Konseptual

3 Understanding Income Statements Components and Format of the Income Statements Revenue Recognition Expense Recognition Discontinued Operations Changes in Accounting Policy Earnings per share Comprehensive Income Analysis of Income StatementRHP 4PSAK 1PSAK 23PSAK 25PSAK 58

4 Understanding Statement of Financial Position Components and Format of the Statement of Financial Position Current Assets and Current Liabilities Non-current assets Non-current liabilities Equity Analysis of Statement of Financial Position

Understanding Statement of Cash Flow Components and Format of the Statement of Cash Flow Classification of cash flows and non-cash activities Operating Activities Statement of Cash Flow Analysis Equity Analysis of Statement of Financial Position Free Cash Flow

Individual Assignment 1RHP 5RHP 6PSAK 1PSAK 2PSAK 4PSAK 65

5Financial Analysis Techniques The Financial Analysis Process Analytical tools and techniques Common ratios used in financial analysis Equity analysis Credit analysis Business segments Model building and forecasting

RHP 7PSAK 5

6Financial Reporting Quality Conceptual Overview Context for assessing financial reporting quality Detection of financial reporting quality issues

Evaluating Quality of Financial Reports Quality of Financial Reports Evaluating the quality of financial reports Earnings quality Cash flow quality Balance sheet quality Sources of information about risk

Individual Assignment 2

RHP 11RHP 17

7Financial Statement Analysis: Applications: Evaluating Past Financial Performance Projecting Future Financial Performance Assessing credit risk Screening for potential equity investments Analyst adjustments to reported financials

Submission of Progress Report 1

RHP 12

MID TERM EXAM

8Analysis of Assets Inventories Cost of Inventories Inventory valuation methods Inventory method changes Inventory adjustments Evaluation of inventory management

Long Lived Assets Acquisition of Long Lived Assets Depreciation and amortization The revaluation model Impairment of assets Derecognition Investment property

RHP 8RHP 9PSAK 13PSAK 14PSAK 16PSAK 19PSAK 58

Collaborative Learning

9Analysis of Liabilities Bond Payable Leasing Evaluating solvency: leverage and coverage ratios

Individual Assignment 3RHP 10PSAK 50PSAK 55PSAK 60

Collaborative Learning

10Analysis of Income Taxes Differences between accounting profits and taxable income Determining the tax base Temporary and permanent differences Tax losses and tax credit Recognition and measurement of current and deferred tax

Analysis of Employee Compensation Pension and other post-employment benefits Share-based compensation

Submission of Progress Report 2

RHP 13RHP 14PSAK 18PSAK 24PSAK 46

Collaborative Learning

11Analysis of Intercorporate Investments Basic Corporate Investment Investment in Financial Assets Investment in Associates and Joint Ventures Business Combination

Analysis of Multinational Operations Foreign Currency Transaction Translation of foreign currency financial statement Other issues in multinational operations

Individual Assignment 4

RHP 15RHP 16PSAK 10PSAK 12PSAK 15PSAK 22PSAK 55

Collaborative Learning

12Integration of Financial Statement Analysis Techniques Case Study 1 Case Study 2 Case Study 3

Submission of Final Report (All Groups)

RHP 18

13Presentation: Group 1, 2, and 3

14Presentation: Group 4, 5 and 6

FINAL EXAM

L. Plagiarism

Plagiarism is the presentation by a student of an assignment which has been copied in whole or in part from another students work or from any other source (e.g. published books, web-based material or periodicals) without due acknowledgement in the text. Plagiarism may take several forms. Any of the following, without full acknowledgement of the debt to the original source, counts as plagiarism:

Direct duplication, by copying (or allowing to be copied) anothers work, whether from a book, article, Web site, another students assignments, etc.;

Paraphrasing of anothers work closely, with minor changes but with essential meaning or form; Submitting ones own work which has already been submitted for assessment purposes in another subject;

It is the university policy as stated in the FEUI Regulation book that cheating by students in any form is not permitted. Where a student is suspected of plagiarism by examiner, the following procedures will apply:

First time, a mark of zero for the piece of assessment, maximum of fail

(F)

Second time, a fail grade (F) for the subject

Third time, dismissal from the Department of Accounting FEUI

8

K. Statement of Authorship

Students are obliged to always include the appropriate Statement of Authorship in front of their written assignment.

Statement of Authorship

I/We certify that this submission is my own work/the work of the group. All sources used by me/the group have been documented.

This piece of work has not previously been submitted for assessment in this or any other subject either by an individual by a group.

I accept that this submission may be screened to detect the existence of plagiarism.

Name:

Student Number:Signature:Subject Name:Title:Date:Lecturer:Signature:

-Lecturing team of Financial Statement Analysis on Odd Semester of 2015/2016 Academic Year -