Rencana Pembelajaran Semester (RPS)

1. Identity
Programme : Magister Akuntansi
Subject : Accountability and Spirituality in Business
Subject number : 1307Y07A
Credit : 3 SKS
Semester : Genap 2020/2021
Lecturers : Prof. Drs.ec. Sujoko Efferin, M.Com(Hons), MA (Econ), PhD
Dr. Bonnie Soeherman, S.E., M.Ak.
Aluisius Hery Pratono, SE., MDM., Ph.D

2. General Description
This subject is aimed at providing perspectives and knowledge about how to design and
implement accountable business models based on spirituality. Various perspectives based on
philosophical and religious viewpoints are offered. Emphasis is on how business leaders can
create organisations that can help promote humanity to create a better world. Level of
competencies to build is KKNI level 8: 1) Develop accounting and accountability knowledge
and practices through research to develop innovative business model; 2) Solving social and
environmental problems through interdisciplinary approaches; 3) Having leadership ethics
and characters as a responsible global citizen.
3. Learning Outcomes
1. Able to identify various challenges faced by humanity today
2. Able to identify the roles of business in coping with the challenges
3. Able to be a business leader that can act as a role model to promote compassion and
mutual understanding in society
4. Able to make business decisions that can balance the interests of people, planet and
profit
5. Able to design and evaluate business models that can create happiness for internal and
external stakeholders
6. Able to find creative ways of doing business beyond financial profit
7. Able to build networking and to cooperate with people from different socio-cultural
backgrounds
8. Able to manage self-mental health

4. Prerequisites
Students in semester two or above (Magister Akuntansi programme)
5. Competence Map

Financial accounting, management accounting, auditing, legal aspects of

business, research methodology (previous subjects)

Foundations of Accountability and Spirituality

Social/inclusive business models

Spirituality in Organisational and Personal Context

6. Specific learning units

W Topics Learning Methods of Sub topics Indicators References PIC

outcomes learning

1. Introduction: Accountability 1, 2, 3 Lecture +  RPS; Pruzan (2008); Jx

17/2 and spirituality discussion  Spirituality in personal, Efferin (2016)
organisational and (1) Originality of ideas chapter 1, 2, 8
business levels (25%);
 Problems of humanity
 Spiritual leadership (2) Understanding of
2. People, planet and profit: 1, 2, 3, 4 Student  Harmonizing commercial, topics (25%); Slaper and Hall Jx
24/2 Concept and Case study seminar + social and environmental (2011); WRI
discussion interests (2007)
 Selected cases (3) Critical thinking in
3. Community Inclusive 1, 2, 3, 4, 5 Student  Key actors; UNDP (2008); Jx
addressing
3/3 Business part I: Strategy seminar +  Community inclusive Efferin et al.
discussion relevant issues (2020)
business models;
 Selected cases (25%);

4. Community Inclusive 1, 2, 3, 4, 5 Student  Key actors; UNDP (2010); Jx

10/3 Business part II: seminar +  Community inclusive (4) Creative thinking Fujimoto et al
Implementation discussion in addressing (2019)
business models;
 Selected cases relevant issues
(25%);

5. Social enterprises I 2, 3, 4, 5, 6, Student  Entrepreneurial non- Pratono et al HP

17/3 7 seminar + profit organization (2014), Pratono
discussion  Social cooperative & Sutanti
(2016), Pratono
  Selected cases et al (2019)

6. Social enterprise 2 2, 3, 4, 5, 6, Student  Social business Pratono & Wong HP

24/3 7 seminar +  Community-based (2019)
discussion Pratono et al
enterprises
(2019)
 Selected cases
7. Change makers for global 2, 3, 4, 5, 6, Student  Understanding global Pratono et al HP
31/3 value chain. 7 seminar + value chain (2018), Pratono
discussion  Social change and (2019), Pratono
et al (2020)
initiatives
 Selected cases
8. Accountability: social return 4, 5, 6, 7 Student  Various methods of Pratono et al HP
7/4 on investment seminar + calculating social (2017), Pratono
discussion outcomes and impacts & Tjahjono
(2017)
 Selected cases
9. Mindfulness: Concept and 3, 7, 8 Student  Understanding Schaufenbuel JX
14/4 case study seminar + mindfulness and its (2014); Tan
Experiental benefits (2012)
learning introduction and
 Spirituality in the
(practice) + chapters 1-3
discussion workplace
 Meditation practice
 Selected cases
10. Work life harmony 3, 7, 8 Student  Concepts of work life Arocas & Tang Bn
21/4 seminar + balance (2015)
discussion  Money vs happiness Lazar et al
(2010);
 Selected cases Sudarsan &
Poulose (2014)
(2014)

11. Love, forgiveness & trust 3, 7, 8 Student  Values in the workplace Caldwell & Bn
seminar +  Roles of leaders
28/4 discussion  Selected cases Dixon (2009)

12. Ramayana Wisdom for 3, 7, 8 Experiental  Philosophy of Ramayana Shindunata Bn

5/5 Entrepreneurs and Leaders learning:  Self-role modelling (2015) +
Ramayana Soeherman
 Self contemplation
Drama (2017)

13. The Origin of Accounting 3, 7, 8 Student  The thoughts of Luca Schemmann Bn

12/5 seminar + Pacioli in early (2010)
discussion accounting
 Spirit of accounting
14. Taxonomy of ASB and 1, 2, 3, 4, 5, Lecture +  ASB in personal level To be Jx
19/5 conclusion 6, 7, 8 discussion  ASB in organisational announced
level
 ASB in business level
 Final exam consultation
7. Assignments and assessment

Assessment Learning Percentage of

Nr Assignment Due date Rubric of assessment
methods outcomes assessment
1. Individual Quality of the Depending Submitted (1) Originality of A: Student writes and presents a paper that
paper and paper on the and ideas (10%); demonstrates an excellent level of (1) originality; (2)
presentation allocated presented (2) Understanding understanding of the topic; (3) critical thinking in
on specific topic(s). in the of the topic addressing relevant issues; and (4) creative thinking in
Observation of the
topic(s) relevant (10%); addressing relevant issues.
presentation and
(student week of the A-: Student writes and presents a paper that
discussion. (3) Critical thinking
seminar) topic(s) demonstrates a very good level of (1) originality; (2)
in addressing
understanding of the topic; (3) critical thinking in
relevant issues
addressing relevant issues; and (4) creative thinking in
(10%); addressing relevant issues.
(4) Creative
B+: Student writes and presents a paper that
thinking in demonstrates a good level of (1) originality; (2)
addressing understanding of the topic; (3) critical thinking in
relevant issues addressing relevant issues; and (4) creative thinking in
(10%); addressing relevant issues.
B and B-: Student writes and presents a paper that
The proportion of demonstrates a fair level of (1) originality; (2)
the final result is understanding of the topic; (3) critical thinking in
40% addressing relevant issues; and (4) creative thinking in
addressing relevant issues
C: Student writes and presents a paper that
demonstrates a fair level of (1) originality; (2)
understanding of the topic; (3) critical thinking in
addressing relevant issues; and (4) creative thinking in
addressing relevant issues but has problems with
expressing his/her ideas
D = Student writes and presents a paper that
demonstrates a poor level of (1) originality; (2)
 Assessment Learning Percentage of
Nr Assignment Due date Rubric of assessment
methods outcomes assessment
understanding of the topic; (3) critical thinking in
addressing relevant issues; and (4) creative thinking in
addressing relevant issues
E = Student writes and presents a paper that lacks of
(1) originality; (2) understanding of the topic; (3) critical
thinking in addressing relevant issues; and (4) creative
thinking in addressing relevant issues or there is an
indication of plagiarism

Students may have additional mark if their presentation

is creative and attractive.
2. Final take Quality of the 1-8 Submitted (1) Originality of A: Student writes a paper that demonstrates an
home exam paper on the date ideas (15%); excellent level of (1) originality; (2) understanding of the
(paper) of final (2) Understanding topic; (3) critical thinking in addressing relevant issues;
exam of the topic and (4) creative thinking in addressing relevant issues.
(15%); A-: Student writes a paper that demonstrates a very
(3) Critical thinking good level of (1) originality; (2) understanding of the
in addressing topic; (3) critical thinking in addressing relevant issues;
and (4) creative thinking in addressing relevant issues.
relevant issues
(15%); B+: Student writes a paper that demonstrates a good
level of (1) originality; (2) understanding of the topic; (3)
(4) Creative
critical thinking in addressing relevant issues; and (4)
thinking in creative thinking in addressing relevant issues.
addressing B and B-: Student writes a paper that demonstrates a
relevant issues fair level of (1) originality; (2) understanding of the topic;
(15%); (3) critical thinking in addressing relevant issues; and
(4) creative thinking in addressing relevant issues
The proportion of C: Student writes a paper that demonstrates a fair level
the final result is of (1) originality; (2) understanding of the topic; (3)
60% critical thinking in addressing relevant issues; and (4)
 Assessment Learning Percentage of
Nr Assignment Due date Rubric of assessment
methods outcomes assessment
creative thinking in addressing relevant issues but has
problems with expressing his/her ideas
D = Student writes a paper that demonstrates a poor
level of (1) originality; (2) understanding of the topic; (3)
critical thinking in addressing relevant issues; and (4)
creative thinking in addressing relevant issues
E = Student writes a paper that lacks of (1) originality;
(2) understanding of the topic; (3) critical thinking in
addressing relevant issues; and (4) creative thinking in
addressing relevant issues or there is an indication of
plagiarism
8. References

Arocas, Roberton Luna & Thomas Li Ping Tang. 2015. Are you satisfied with your
pay when you compare?It depends on your love of money,pay
comparisonstandards and culture. Journal of Business Ethics 128:279–289.
Caldwell, Cam & Rolf Dixon. 2010. Love, Forgiveness, and Trust: Critical Values of
the Modern Leader, Journal of Business Ethics 93:91–101
Efferin, S. 2016. Sistem Pengendalian Manajemen berbasis Spiritualitas. Jakarta:
Yayasan Rumah Peneleh
Efferin, S., Soeherman, B., and Margaretha, S. 2020. Kampoeng Kidz: Social
enterprise untuk bangsa. Studi kasus untuk pembelajaran. Program Magister
Akuntansi Universitas Surabaya.
Fujimoto, Y., Azmat, F., and Subramaniam, N. 2019. Creating community-inclusive
organizations: Managerial accountability framework. Business & Society 58 (4):
712-748
Lazar, Ioan et al. 2010. The Role of Work-Life Balance Practices in Order to Improve
Organizational Performance. European Research Studies, Volume XIII, Issue
(1), 2010.
Pratono, A.H., M.A. Lopez, and R.S. Saputra. 2014. Surabaya Zoo: a social
enterprise on thecross road. Emerald Emerging Market Case Studies, 4 (2): 1-
13
Pratono, A.H. & Sutanti, A. (2016). The ecosystem of social enterprise: Social
culture, legal framework, and policy review in Indonesia, Pacific Science
Review B: Humanities and Social Sciences 2 (3), Publisher: Elsevier, 106-112
Pratono, A.H., Suyanto, Marciano, & Zurbrügg (2017). Social return on investment for
community-based enterprise in Surabaya City, The Hong Kong Journal of
Social Work 51 (01n02), 93-114
Pratono, A.H. & Tjahjono, G. (2017). How does materialistic attitude influence the
impact of corporate brand on the customers’ intention to donate to corporates’
charity? Humanomics 33 (4), 484-498
Pratono, A.H. & Maharani, A. (2018). Long-term care in Indonesia: The role of
integrated service post for elderly, Journal of Aging and Health 30 (10), 1556-
1573
Pratono, A.H., Marciano, D., Suyanto, Jeong, B.G. (2018). Internationalization of
social enterprise: Scaling up the social innovation in Indonesia, KnE Social
Sciences, DOI: 10.18502/kss.v3i10.3387
Pratono, A.H., P. Pramudija, and A. Sutanti. (2019). Social Enterprise in Indonesia:
Emerging Models under Transition Government in Bidet, E. & Defourny, J.
(eds) Social Enterprise in Asia: Theory, Model and Practice, Routledge: New
York, pp. 79-96.
Pratono, A.H. (2019). Cross-cultural collaboration for inclusive global value chain: a
case study of rattan industry, International Journal of Emerging Markets, doi:
https://doi.org/10.1108/IJOEM-01-2017-0028
Pratono, A.H. & Ratih, R.S.V. (2019). International Alliance Strategies: A Case Study
of the Indonesian Medical Device Industry, In: Faghih N. (eds) Globalization
and Development: Contributions to Management Science. Springer, Cham,
Switzerland, 381-400
Pratono, A.H. & Wong, Y. (2019). Social enterprise for rural community development:
Lesson from two case studies in Indonesia and Taiwan, in Bidet, E. &
Defourny, J. (eds) Social Enterprise in Asia: Theory, Model and Practice,
Routledge: New York, pp185-205.
Pratono, A.H., Fifo, A. & Efferin, S. (2020). Bina Swadaya: The Indonesian third
sector in action, SAGE Business Cases
Pruzan, P. 2008. Spiritual-based leadership in business. Journal of Human Values 14
(2): 101-114
Schemmann, Michael. 2010. Luca Pacioli: The Rules of Double Entry Bookpeeping.
IICPA Publication.
Schaufenbuel, K. 2014. Bringing mindfulness to the workplace. UNC Executive
Development, Kennan-Flagler Business School.
Sindhunata. 2015. Anak Bajang Menggiring Angin. Gramedia.
Slaper, T.F., and T.J. Hall. 2011. The Triple Bottom Line: What Is It and How Does It
Work? Indiana Business Review (published by: Indiana University Kelley
School of Business, Indiana Business Research Center), Spring 2011: 4-8
Soeherman, Bonnie. 2017. Ramayana Walmiki: Eksplorasi Holistik Sistem
Pengendalian Manajemen. Jurnal Akuntansi Multiparadigma Vol 8, No 1, April
2017. Universitas Brawijaya.
Sudarsan &Shobitha Poulose. 2014. Work Life Balance: A Conceptual Review.
International Journal of Advances in Management and Economics. Vol.3 Issue
2: 01-17.
Tan, Chade-Meng. 2012. Search Inside Yourself: The Unexpected Path to Achieving
Success, Happiness (and World Peace). HarperCollins Publishers: New York,
NY.
UNDP. 2008. Creating value for all: Strategies for doing business with the poor.
United Nations Development Programme: New York, NY
UNDP. 2010. Business Solutions to Poverty: How inclusive business models create
opportunities for all in Emerging Europe and Central Asia. United Nations
Development Programme: New York, NY
World Resources Institute (WRI) . 2007. Development without Conflict: The Business
Case for Community Consent. World Resources Institute: Washington, DC.
pdf.wri.org/development_without_conflict_fpic.pdf

Document History
Mata Kuliah :
Kode Mata Kuliah :
Semester/SKS :

Dibuat oleh : Tanggal: DD/MM/YYYY

Diperiksa oleh : 1. Tanggal: DD/MM/YYYY

2. Tanggal: DD/MM/YYYY

Diverifikasi oleh : Tanggal: DD/MM/YYYY

Rev. Tanggal Direvisi oleh Keterangan

0 DD/MM/YYYY Dokumen baru