RENCANA PEMBELAJARAN SEMESTER (RPS)

PROGRAM STUDI AKUNTANSI

FAKULTAS EKONOMI DAN BISNIS

UNIVERSITAS SEBELAS MARET

Identitas Mata Kuliah Identitas dan Nama Tanda Tangan

Validasi

Kode Mata Kuliah : 1318104 Dosen : Dr.

Pengembang RPS Djuminah,M.Si.,
Ak

Dr. Arum
Kusumaningdyah
Adiati, S.E.,
M.M., Ak.

Dian Perwitasari,
SE, MSi., Ak

Dr. Payamta.,
M.Si., Ak., CPA

Nama Mata Kuliah : Sustainability Accounting and

Reporting (SAR)
Jenis Mata Kuliah : Wajib Koord. Kelompok : Dr.
(Wajib/pilihan) Mata Kuliah Djuminah,M.Si.,
Ak

Semester : 5

Bobot Mata kuliah (sks) :

a. Bobot tatap muka : 3

b. Bobot Praktikum :

c. Bobot praktek :
lapangan
d. Bobot simulasi :

Mata Kuliah Prasyarat : Kepala Program : Agung Nur

Studi Probohudono,
SE., M.Si., PhD.,
Ak

Tanggal : Perbaikan ke : 1 Tanggal: 22/08/2021

Capaian Pembelajaran Lulusan (CPL) yang dibebankan pada Mata Kuliah

Kode CPL Unsur CPL

Keterampilan Umum : a. Capable of discovering or developing scientific theories / conceptions, and contributing to the development, as
(KU) well as the practice of science and / or technology which cares and implements the humanities value in their field
of expertise, by producing scientific research based on scientific methodologies, logical, critical, systematic, and
creative;
b. Capable of preparing interdisciplinary, multidisciplinary or transdisciplinary research, including theoretical and
/ or experimental studies of the fields of science, technology, art, and innovation resulting in the dissertation, and
publishing two articles in indexed international scientific journals;
c. Capable of selecting the most appropriate, up-to-date and advanced research benefiting to humanity through
interdisciplinary, multidisciplinary, or transdisciplinary, in order to develop and / or produce a settlement
problems in the field of science, technology, art, or society, based on the results of a study of the availability of
internal and external resources;
d. Able to develop a road map of research with an interdisciplinary, multidisciplinary, or transdisciplinary
approach, based on a study of the main objectives of the study as well as its contexts on a broader target;
e. Able to arrange arguments and solutions of science, technology or art based on acritical view of facts, concepts,
principles, or theories that can be accounted for scientifically and academically, and communicate them through
the mass media or directly to the public;
f. able to demonstrate academic leadership in the management, development and fostering of resources and
organizations under their responsibility;
g. able to manage, including storing, auditing, securing, and rediscovering the data and information of the
researches under their responsibility;
h. able to develop and maintain collegial and nurturing relationships within their own environment or through a
network of collaborations with an outside research community.
Keterampilan Khusus : Capable of understanding information on key concepts and their inter-relations supported by tutorials to
(KK) promote discussion and provide guidance to develop further understanding. An important feature is the
integration of learning and assessment via student group presentations. Independent study will be based on
recommended reading material.
Pengetahuan : Understanding the foundation for development concept of Sustainability Accounting and Reporting and issues
of sustainability reporting, sustainability management, sustainability performance, and sustainability
governance

Capaian Pembelajaran : After completing this course, students should be able to demonstrate:
Mata Kuliah (CPMK)
1. An understanding of the contexts in which sustainability accounting and reporting operates, including the
foundation for development concept of Sustainability Accounting and Reporting and ; (PLO1)
2. Familiarity with the technical language and practices of sustainability accounting and reporting; (PLO2)
3. an understanding of contemporary theories and empirical evidence concerning issues in sustainability
accounting and reporting and an ability to evaluate them in a number of contexts, for example, accounting and
society, accounting and sustainability; (PLO3)
4. Interpersonal skills, including the ability to work in groups, and oral as well as written issues of sustainability
reporting, sustainability management, sustainability performance, and sustainability governance presentation
skills. (PLO4)

Bahan kajian (subject : Sustainability Accounting and Reporting

matters)

Deskripsi Mata Kuliah : This course examines the importance of sustainability accounting and reporting including the foundation for
development concept of Sustainability Accounting and Reporting and issues of sustainability reporting,
sustainability management, sustainability performance, and sustainability governance to organisations and the
accountancy profession.

It provide students with information on key concepts and their inter-relations supported by tutorials to promote
discussion and provide guidance to develop further understanding. An important feature is the integration of
 learning and assessment via student group presentations. Independent study will be based on recommended
reading material.

Basis Penilaian Aktivitas partisipatif: dihitung sebagai case method

Hasil proyek: dihitung sebagai project based learning
Kognitif/pengetahuan: memiliki beberapa komponen yaitu tugas, kuis, UTS dan UAS

Daftar Referensi : 1. Schaltegger, S., Bennett, M., & Burritt, R. L. (2006). Sustainability Accounting and Reporting. Dordrecht:
Springer. (Stefan#1Schaltegger, S., & Burritt, R. L. (2000). (Stefan#1)
2. Schaltegger, S., & Burritt, R. L. (2000) Contemporary Environmental Accounting: Issues, Concepts and
Practice. Scheffield: Greenleaf Publishing (Stefan#2)3. Gray, R. H., Adams, C. & Owen, D (2014),
Accountability, social responsibility and sustainability: accounting for society and the environment,
Harlow: Pearson Education (Gray)
4. Epstein, M. J. and Buhovac, A.R 2014). Making sustainability work: best practices in managing and
measuring corporate social, environmental and economic impacts, Sheffield, UK : Greenleaf Pub. ; San
Francisco: Berrett-Koehler Publishers (Epstein)
5. Brockett, Ann, and Rezaee, Zabihollah (2012). Corporate Sustainability Integrating Performance and
Reporting, Canada: Wiley. (Ann)
6. Jasch, C.(2009), Environmental and Material Flow Cost Accounting: Principles and Procedures, Berlin:
Springer (Jasch)
7. Bennett, M., Bouma, J.J., and Wolters, T., (2002), Environmental Management Accounting:Informational
and Institutional Developments, Dordrecht: Kluwer Academic Publishers (Bennett)
8. Selected readings for discussion
9. Selected case for discussion in WAG
 Metode Penilaian*
Pembelajaran
Kemampuan Referensi
Wakt Pengalaman Basis penilaian Teknik Indikator,
Tahap akhir/Sub-CPMK Materi Pokok (kode dan
Lur u Belajar penilaian kriteria Instrumen
(kode CPL) halaman) Daring
ing (tingkat Bobot penilaian
taksonomi) penilaian
1 2 3 4 5 6 7 8 9 10 11 12 13
To discuss Course Announcement Pembelajaran 150 Tugas dalam Aktivitas partisipatif: Observasi, Presentasi: 5% Penilaian
1 Introduction and Description, of Group sinkron menit bentuk kasus dihitung sebagai case hasil summary proses
framework of Expectation Compositions menggunakan (case method karya, and case dan hasil
Sustainability Sharing, and and Group Case zoom atau method) atau Hasil proyek: dihitung proyek, Tugas dalam
accounting and setting up the Discussion google meet masalah sebagai project penilaian Kelompok bentuk
reporting for a basis discussion group Assignments nyata (team- based learning sikap, Tugas butir soal
of The next sessions. Sustainability - Announcement based Kognitif/pengetahuan: portofolio, Individu atau
Accounting of Reading project) memiliki beberapa dan penugasa
&Reporting: Article Diskusi komponen yaitu penilaian n disertai
Introduction and Assignments tugas, kuis diri rubrik
Overview - Stefan#2 Ch:1 penskoran
dan
pedoman
penilaiann
To discuss the The Foundation Pre-test/Quiz Pembelajaran 150 Tugas dalam Aktivitas partisipatif: Observasi, Presentasi: 5% Penilaian
foundation of for Development - asinkron menit bentuk kasus dihitung sebagai case hasil summary proses
2 measurement Concept of Stefan#2:Ch10; menggunakan (case method karya, and case dan hasil
concept of Sustainability Epstain: Ch6&7 video method) atau Hasil proyek: dihitung proyek, Tugas dalam
Economics, social, Accounting and - Q&Asession presentasi masalah sebagai project penilaian Kelompok bentuk
and environmental Reporting - powerpoint. nyata (team- based learning sikap, Tugas butir soal
aspects in the Reading#1:(grou based Kognitif/pengetahuan: portofolio, Individu atau
sustainability The Measurement p#1) Fauzi et al Pembelajaran project) memiliki beberapa dan penugasa
accounting and Concept of (2010) sinkron Diskusi komponen yaitu penilaian n disertai
reporting Economic, Social, Sustainable menggunakan tugas, kuis diri rubrik
environmental Corporate zoom atau penskoran
aspects Performance: A google meet dan
Proposition for pedoman
the Future, penilaiann
Sustainability,
2(5), 1345- 1360
- Post-testQuiz
 To discuss the The Foundation - Pre-test/Quiz Pembelajaran 150 Tugas dalam Aktivitas partisipatif: Observasi, Presentasi: 5% Penilaian
concept of resource for Development - asinkron menit bentuk kasus dihitung sebagai case hasil summary proses
efficiency accounting Concept of Stefan#1:Ch5&7 menggunakan (case method karya, and case dan hasil
and its application to Sustainability ; Stefan#2: Ch10 video method) atau Hasil proyek: dihitung proyek, Tugas dalam
the sustainability Accounting and - Q&Asession presentasi masalah sebagai project penilaian Kelompok bentuk
3 performance as well Reporting Reading #2: powerpoint. nyata (team- based learning sikap, Tugas butir soal
as its relation to the The Concept of (group#2) based Kognitif/pengetahuan: portofolio, Individu atau
material flow cost Corporate Reading2: Pembelajaran project) memiliki beberapa dan penugasa
accounting (MFCA) Resource Bennet et al sinkron Diskusi komponen yaitu penilaian n disertai
Efficiency (2002), Ch6: menggunakan tugas, kuis diri rubrik
Accounting “Resource zoom atau penskoran
Efficiency google meet dan
Accounting” pedoman
Post-test Quiz penilaiann
To discuss the The Foundation Pre-test/Quiz Pembelajaran 150 Tugas dalam Aktivitas partisipatif: Observasi, Presentasi: 5% Penilaian
concept of MFCA, for Development - Jasch:Ch1,6&7 asinkron menit bentuk kasus dihitung sebagai case hasil summary proses
cost accounting and Concept of – Q&Asession menggunakan (case method karya, and case dan hasil
MFCA, and its Sustainability Reading #3: video method) atau Hasil proyek: dihitung proyek, Tugas dalam
application to base in Accounting and (group#3) presentasi masalah sebagai project penilaian Kelompok bentuk
4 corporate resource Reporting Kokubu et al powerpoint. nyata (team- based learning sikap, Tugas butir soal
efficiency accounting (2013). “Material based Kognitif/pengetahuan: portofolio, Individu atau
and sustainability Material Flow Flow Cost Pembelajaran project) memiliki beberapa dan penugasa
performance Cost Accounting Accounting: sinkron Diskusi komponen yaitu penilaian n disertai
(MFCA) Significance and menggunakan tugas, kuis diri rubrik
Practical zoom atau penskoran
Approach” google meet dan
- Post-test Quiz pedoman
penilaiann
5 To discuss the The Foundation - Pre-test/Quiz - Pembelajaran Tugas dalam Aktivitas partisipatif: Observasi, 5% Penilaian
importance and some for Development Gray:Ch3 asinkron bentuk kasus dihitung sebagai case hasil proses
views of CSR, Concept of - Q&Asession menggunakan (case method karya, dan hasil
responsibility in the Sustainability – Reading #4: video method) atau Hasil proyek: dihitung proyek, dalam
interest of Accounting and (group#4) presentasi masalah sebagai project penilaian bentuk
sustainability, Reporting Unerman et al powerpoint. nyata (team- based learning sikap, butir soal
confusion remain on (2007), “The based Kognitif/pengetahuan: portofolio, atau
CSR, accountability Corporate Social Business Case Pembelajaran project) memiliki beberapa dan penugasa
concept, model of Responsibility for Regulation of sinkron Diskusi komponen yaitu penilaian n disertai
accountability, and (CSR) CSR and menggunakan tugas, kuis diri rubrik
the relationship of Accountability”, zoom atau penskoran
CSR , sustainability Accounting google meet dan
and accountability. Forum, 31: 332- pedoman
353 penilaiann
- Post-test Quiz
6 To discuss the The Sustainability - Pre-test/Quiz - Pembelajaran Tugas dalam Aktivitas partisipatif: Observasi, 5% Penilaian
concept of business Reporting and Ann:Ch1 asinkron bentuk kasus dihitung sebagai case hasil proses
sustainability and Assurance of The - Q&Asession menggunakan (case method karya, dan hasil
corporate Sustainability – Reading #5: video method) atau Hasil proyek: dihitung proyek, dalam
accountability, its Reporting (group#5) presentasi masalah sebagai project penilaian bentuk
importance, “Sustainability powerpoint. nyata (team- based learning sikap, butir soal
relevance, and its Business Performance based Kognitif/pengetahuan: portofolio, atau
various components Sustainability and Management: Pembelajaran project) memiliki beberapa dan penugasa
coming with a Accountability How CFOs can sinkron Diskusi komponen yaitu penilaian n disertai
framework for Reporting Unlock Value”, menggunakan tugas, kuis diri rubrik
business Accenture: zoom atau penskoran
sustainability and Dublin, Ireland, google meet dan
corporate 2011. pedoman
accountability – Post-test Quiz penilaiann
reporting.
7 To discuss emerging The Sustainability – Pre-test/Quiz Pembelajaran Tugas dalam Aktivitas partisipatif: Observasi, 5% Penilaian
initiatives and best Reporting and – Ann: Ch 2&3 asinkron bentuk kasus dihitung sebagai case hasil proses
practices of Assurance – Q&A session menggunakan (case method karya, dan hasil
sustainability – Reading #6: video method) atau Hasil proyek: dihitung proyek, dalam
reporting in all five Corporate (group#6) presentasi masalah sebagai project penilaian bentuk
EGSEE sustainability Sustainability Ioannou and powerpoint. nyata (team- based learning sikap, butir soal
performance Reporting Serafeim (2017), based Kognitif/pengetahuan: portofolio, atau
categories, which “The Pembelajaran project) memiliki beberapa dan penugasa
enable organizations Consequences sinkron Diskusi komponen yaitu penilaian n disertai
of business to of Mandatory menggunakan tugas, kuis diri rubrik
measure, recognize, Corporate zoom atau penskoran
and report on all five Sustainability google meet dan
EGSEE dimensions Reporting”, pedoman
of sustainability Harvard penilaiann
performance. Business
School: Working
Papers 11-100.
– Post-test Quiz
8 UJIAN TENGAH SEMESTER
9 To discuss providing The Pre-test/Quiz Pembelajaran 150 Tugas dalam Aktivitas partisipatif: Observasi, Presentasi: 5% Penilaian
assurance reports of Sustainability – Wieriks: Ch 3; asinkron menit bentuk kasus dihitung sebagai case hasil summary proses
sustainability reporting. Reporting and Ann: Ch3 menggunakan (case method karya, and case dan hasil
The topics will include Assurance – Q&A session video method) atau Hasil proyek: dihitung proyek, Tugas dalam
the theories of the – Reading #7: presentasi masalah sebagai project penilaian Kelompok bentuk
related auditing, the Corporate (group#7) powerpoint. nyata (team- based learning sikap, Tugas butir soal
characteristics Sustainability Haider and based Kognitif/pengetahuan: portofolio, Individu atau
assurance assignment of Assurance Kokubu (2015), Pembelajaran project) memiliki beberapa dan penugasa
reporting sustainability, “Assurance in sinkron Diskusi komponen yaitu penilaian n disertai
business risk and Sustainability menggunakan tugas, kuis diri rubrik
assurance risk, Reporting: zoom atau penskoran
assurance level, and the Evidence from google meet dan
some assurance Japan”, in pedoman
assignment alternatives Noronha Ed), penilaiann
of the sustainability Corporate Social
reporting. Disclosure:
Critical
Perspectives in
China and
Japan,
Palgrave.
– Post-test Quiz
10 To discuss the need for Sustainability Pre-test/Quiz Pembelajaran 150 Tugas dalam Aktivitas partisipatif: Observasi, Presentasi: 5% Penilaian
managing environmental Management- Stefan#2: Ch asinkron menit bentuk kasus dihitung sebagai case hasil summary proses
information in context of Accounting 2&3 menggunakan (case method karya, and case dan hasil
sustainability and Q&A session video method) atau Hasil proyek: dihitung proyek, Tugas dalam
management. The topics Environment Reading #8: presentasi masalah sebagai project penilaian Kelompok bentuk
discussed include (group#8) powerpoint. nyata (team- based learning sikap, Tugas butir soal
Environmental Environmental Gunarathne and based Kognitif/pengetahuan: portofolio, Individu atau
information as purpose- Management Lee (2019, Pembelajaran project) memiliki beberapa dan penugasa
oriented knowledge, System “Environmental sinkron Diskusi komponen yaitu penilaian n disertai
necessary objective, and managerial menggunakan tugas, kuis diri rubrik
sustainable information for zoom atau penskoran
development, corporate cleaner google meet dan
eco- efficiency, the production pedoman
relation between strategies: An penilaiann
sustainable development environmental
and eco-efficiency, management
enhancing corporate development
sustainability and eco- perspective”,
efficiency as the purpose Journal of
of environmental Cleaner
accounting, further goals Production, 237
of environmental Post-test Quiz
accounting, and
Information requirements
to operationalise
corporate sustainability
and eco-efficiency
11 To discuss Sustainability Pre-test/Quiz Pembelajaran 150 Tugas dalam Aktivitas partisipatif: Observasi, Presentasi: 5% Penilaian
environmentally induced Management- – Stefan#2: asinkron menit bentuk kasus dihitung sebagai case hasil summary proses
financial impacts on a Accounting Ch6; Bennett: menggunakan (case method karya, and case dan hasil
company’s management and Ch3 video method) atau Hasil proyek: dihitung proyek, Tugas dalam
accounting system. The Environment – Q&A session presentasi masalah sebagai project penilaian Kelompok bentuk
topics discussed include – Reading #9: powerpoint. nyata (team- based learning sikap, Tugas butir soal
Consideration of benefits Environmental (group#9) based Kognitif/pengetahuan: portofolio, Individu atau
and costs with regard to Management Burritt (2004), Pembelajaran project) memiliki beberapa dan penugasa
sustainable development Accounting “Environmental sinkron Diskusi komponen yaitu penilaian n disertai
and eco- efficiency, Management menggunakan tugas, kuis diri rubrik
current methods of Accounting: zoom atau penskoran
environmental cost Roadblocks on google meet dan
accounting, the tracking the Way to the pedoman
and tracing of Green and penilaiann
environmental costs, Pleasant Land”,
allocation of Business
environmentally induced Strategy and the
costs, and consideration Environment,
of environmentally 13, 13–32. –
induced financial effects Post-test Quiz
in investment appraisal.
12 To discuss the Sustainability – Pre-test/Quiz Pembelajaran 150 Tugas dalam Aktivitas partisipatif: Observasi, Presentasi: 5% Penilaian
importance of economic Performance – Ann:Ch5&7 asinkron menit bentuk kasus dihitung sebagai case hasil summary proses
performance, its key – Q&A session menggunakan (case method karya, and case dan hasil
performance indicators Economic and – Reading #10: video method) atau Hasil proyek: dihitung proyek, Tugas dalam
(KPIs), measurement, Social (group#10) presentasi masalah sebagai project penilaian Kelompok bentuk
recognition, and Dimension of – Schönborn et powerpoint. nyata (team- based learning sikap, Tugas butir soal
reporting in the form of Corporate al.(2019), “ based Kognitif/pengetahuan: portofolio, Individu atau
financial statements. In Sustainability – “Why social Pembelajaran project) memiliki beberapa dan penugasa
addition, this session Performance sustainability sinkron Diskusi komponen yaitu penilaian n disertai
also discuss the social counts: The menggunakan tugas, kuis diri rubrik
dimension of impact of zoom atau penskoran
sustainability corporate social google meet dan
performance, covering sustainability pedoman
topics: Social culture on penilaiann
Performance Social financial
KPIs, corporate social success”,
Responsibility (CSR) Sustainable
CSR and financial Production and
performance, CSR Consumption,
Performance Vol 17: 1-10.
measurement, – Post-test Quiz
components of CSR, and
CSR Reporting.
13 To discuss ethical and Sustainability Pre-test/Quiz Pembelajaran 150 Tugas dalam Aktivitas partisipatif: Observasi, Presentasi: 5% Penilaian
environmental issues Performance – Ann: Ch8&9 asinkron menit bentuk kasus dihitung sebagai case hasil summary proses
forming the sustainability Ethical and – Q&A session menggunakan (case method karya, and case dan hasil
performance. The topics Environmental – Reading #11: video method) atau Hasil proyek: dihitung proyek, Tugas dalam
in ethical issue (group#11) presentasi masalah sebagai project penilaian Kelompok bentuk
discussed include: Dimension of Damall, N., and powerpoint. nyata (team- based learning sikap, Tugas butir soal
business ethics, ethics Corporate S. Sides. (2008). based Kognitif/pengetahuan: portofolio, Individu atau
and law, ethics KPIs, Sustainability “Assessing the Pembelajaran project) memiliki beberapa dan penugasa
workplace ethics, Performance performance of sinkron Diskusi komponen yaitu penilaian n disertai
Training and ethics voluntary menggunakan tugas, kuis diri rubrik
education corporate environmental zoom atau penskoran
culture, corporate codes programs: Does google meet dan
of ethics, financial certification pedoman
reporting integrity, and matter?” Policy penilaiann
ethics reporting. Topics Studies Journal
in environmental issue 36: 95–117.
discussed include – Post-test Quiz
emerging environmental
issues, environmental
KPIs, environmental
initiatives and
regulations. European
Union emissions trading
system (EU ETS),
carbon reduction
commitment (CRC),
fctors Influencing
Corporate Environmental
behaviour, International
Organization for
Standardization (ISO),
Environmental
Management Systems
(EMS), and
Environmental
Reporting.
14 To discuss the Sustainability Pre-test/Quiz Pembelajaran 150 Tugas dalam Aktivitas partisipatif: Observasi, Presentasi: 5% Penilaian
governance-related Governance – Epstain: asinkron menit bentuk kasus dihitung sebagai case hasil summary proses
issues in sustainability Ch1,2&3 menggunakan (case method karya, and case dan hasil
accounting, starting from Governance – Q&A session video method) atau Hasil proyek: dihitung proyek, Tugas dalam
new framework for Issues in – Reading #12: presentasi masalah sebagai project penilaian Kelompok bentuk
implementing strategy, Sustainability (group#6) powerpoint. nyata (team- based learning sikap, Tugas butir soal
including Identifying Accounting – Ivada and based Kognitif/pengetahuan: portofolio, Individu atau
stakeholders, the Fauzi (2020), Pembelajaran project) memiliki beberapa dan penugasa
concept of “ be “Sustainability sinkron Diskusi komponen yaitu penilaian n disertai
accountable”, corporate Officer in menggunakan tugas, kuis diri rubrik
sustainability model; Indonesia’s zoom atau penskoran
organizational culture, Palm Oil google meet dan
and strategy for Companies”, pedoman
corporate sustainability, New penilaiann
including board Approaches to
commitment to CSR,
sustainability, CEO Sustainability
commitment to and
sustainability, developing Accountability,
a corporate sustainability Volume I,
strategy, Voluntary Springer.
standards and codes of – Post-test Quiz
conduct, Working with
government regulations,
leadership and global
climate change; and
Organizing for
sustainability including
the challenge for global
corporation and
Philanthropy issues and
collaboration with NGOs.
15 To orally examine the Project Paper – Session 15: Pembelajaran 150 Tugas dalam Aktivitas partisipatif: Observasi, Presentasi: 5% Penilaian
students project paper Presentation Group 1-6 – asinkron menit bentuk kasus dihitung sebagai case hasil summary proses
on Indonesian’s Session 16: menggunakan (case method karya, and case dan hasil
Sustainability Reports Group 7-12 video method) atau Hasil proyek: dihitung proyek, Tugas dalam
based on the guideline presentasi masalah sebagai project penilaian Kelompok bentuk
provided. powerpoint. nyata (team- based learning sikap, Tugas butir soal
based Kognitif/pengetahuan: portofolio, Individu atau
Pembelajaran project) memiliki beberapa dan penugasa
sinkron Diskusi komponen yaitu penilaian n disertai
menggunakan tugas, kuis diri rubrik
zoom atau penskoran
google meet dan
pedoman
penilaiann
16 UJIAN AKHIR SEMESTER