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Unit Eselon I

04

Jan'21

Membuat Laporan Keuangan Konsolidasi – Bagian 1 B: Dua Tahun Setelah Akuisisi (BV ≠ FV = Cost) dengan Metode Equity

  Pada video pembelajaran ini, Bp. Fadlil Usman, Dosen PKN STAN, menyampaikan materi tentang akuntansi, khususnya mengenai: Akuntansi Konsolidasi. Dijelaskan secara singkat bagaimana membuat laporan keuangan konsolidasi dua tahun setelah akuisisi bila perusahan menggunakan equity method dan saat akuisisi book value dari equity anak perusahaan tidak sama dengan fair valuenya dan fair value sama dengan cost investasinya.

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04

Jan'21

Membuat Laporan Keuangan Konsolidasi – Bagian 1 A: Satu Tahun Setelah Akuisisi (BV ≠ FV = Cost) dengan Metode Equity

  Pada video pembelajaran ini, Bp. Fadlil Usman, Dosen PKN STAN, menyampaikan materi tentang akuntansi, khususnya mengenai: Akuntansi Konsolidasi. Dijelaskan secara singkat bagaimana membuat laporan keuangan konsolidasi satu tahun setelah akuisisi bila perusahan menggunakan equity method dan saat akuisisi book value dari equity anak perusahaan tidak sama dengan fair valuenya dan fair value sama dengan cost investasinya.

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04

Jan'21

Pricing Decisions and Cost Management – Bagian 8: Cost-Based Approach (lanjutan) dan Non-Cost Factors in Pricing Decisions

  Pada video pembelajaran ini, Bp. Kodirin, Dosen PKN STAN menjelaskan materi Akuntansi Biaya, khususnya bab 13 buku Cost Accounting Edisi 15 karangan Horngren, Datar dan Rajan, yaitu tentang Pricing Decisions and Cost Management. Pada bagian 8 ini membahas mengenai Cost-Based Approach (lanjutan) dan Non-Cost Factors in Pricing Decisions.   Tautan seri Pricing Decisions and Cost Management: Bagian 1: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-1-faktor-faktor-yang-memengaruhi-harga/ Bagian 2: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-2-costing-and-pricing-for-the-long-run/ Bagian 3: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-3-costing-and-pricing-for-the-long-run-lanjutan/ Bagian 4: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-4-market-based-approach-atau-cost-based-approach/ Bagian 5: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-5-implementasi-target-pricing-dan-target-costing/ Bagian 6: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-6-implementasi-target-pricing-dan-target-costing-lanjutan/ Bagian 7: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-7-cost-based-approach/ Bagian 8: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-8-cost-based-approach-lanjutan-dan-non-cost-factors-in-pricing-decisions/

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04

Jan'21

Pricing Decisions and Cost Management – Bagian 7: Cost-Based Approach

  Pada video pembelajaran ini, Bp. Kodirin, Dosen PKN STAN menjelaskan materi Akuntansi Biaya, khususnya bab 13 buku Cost Accounting Edisi 15 karangan Horngren, Datar dan Rajan, yaitu tentang Pricing Decisions and Cost Management. Pada bagian 7 ini membahas mengenai Cost-Based Approach.   Tautan seri Pricing Decisions and Cost Management: Bagian 1: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-1-faktor-faktor-yang-memengaruhi-harga/ Bagian 2: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-2-costing-and-pricing-for-the-long-run/ Bagian 3: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-3-costing-and-pricing-for-the-long-run-lanjutan/ Bagian 4: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-4-market-based-approach-atau-cost-based-approach/ Bagian 5: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-5-implementasi-target-pricing-dan-target-costing/ Bagian 6: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-6-implementasi-target-pricing-dan-target-costing-lanjutan/ Bagian 7: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-7-cost-based-approach/ Bagian 8: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-8-cost-based-approach-lanjutan-dan-non-cost-factors-in-pricing-decisions/

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04

Jan'21

Pricing Decisions and Cost Management – Bagian 6: Implementasi Target Pricing dan Target Costing (lanjutan)

  Pada video pembelajaran ini, Bp. Kodirin, Dosen PKN STAN menjelaskan materi Akuntansi Biaya, khususnya bab 13 buku Cost Accounting Edisi 15 karangan Horngren, Datar dan Rajan, yaitu tentang Pricing Decisions and Cost Management. Pada bagian 6 ini melanjutkan membahas mengenai Implementasi Target Pricing dan Target Costing.   Tautan seri Pricing Decisions and Cost Management: Bagian 1: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-1-faktor-faktor-yang-memengaruhi-harga/ Bagian 2: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-2-costing-and-pricing-for-the-long-run/ Bagian 3: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-3-costing-and-pricing-for-the-long-run-lanjutan/ Bagian 4: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-4-market-based-approach-atau-cost-based-approach/ Bagian 5: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-5-implementasi-target-pricing-dan-target-costing/ Bagian 6: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-6-implementasi-target-pricing-dan-target-costing-lanjutan/ Bagian 7: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-7-cost-based-approach/ Bagian 8: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-8-cost-based-approach-lanjutan-dan-non-cost-factors-in-pricing-decisions/

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04

Jan'21

Pricing Decisions and Cost Management – Bagian 5: Implementasi Target Pricing dan Target Costing

  Pada video pembelajaran ini, Bp. Kodirin, Dosen PKN STAN menjelaskan materi Akuntansi Biaya, khususnya bab 13 buku Cost Accounting Edisi 15 karangan Horngren, Datar dan Rajan, yaitu tentang Pricing Decisions and Cost Management. Pada bagian 5 ini membahas mengenai Implementasi Target Pricing dan Target Costing.   Tautan seri Pricing Decisions and Cost Management: Bagian 1: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-1-faktor-faktor-yang-memengaruhi-harga/ Bagian 2: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-2-costing-and-pricing-for-the-long-run/ Bagian 3: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-3-costing-and-pricing-for-the-long-run-lanjutan/ Bagian 4: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-4-market-based-approach-atau-cost-based-approach/ Bagian 5: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-5-implementasi-target-pricing-dan-target-costing/ Bagian 6: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-6-implementasi-target-pricing-dan-target-costing-lanjutan/ Bagian 7: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-7-cost-based-approach/ Bagian 8: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-8-cost-based-approach-lanjutan-dan-non-cost-factors-in-pricing-decisions/

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04

Jan'21

Pricing Decisions and Cost Management – Bagian 4: Market Based Approach atau Cost Based Approach?

  Pada video pembelajaran ini, Bp. Kodirin, Dosen PKN STAN menjelaskan materi Akuntansi Biaya, khususnya bab 13 buku Cost Accounting Edisi 15 karangan Horngren, Datar dan Rajan, yaitu tentang Pricing Decisions and Cost Management. Pada bagian 4 ini membahas mengenai Market Based Approach dan Cost Based Approach.   Tautan seri Pricing Decisions and Cost Management: Bagian 1: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-1-faktor-faktor-yang-memengaruhi-harga/ Bagian 2: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-2-costing-and-pricing-for-the-long-run/ Bagian 3: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-3-costing-and-pricing-for-the-long-run-lanjutan/ Bagian 4: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-4-market-based-approach-atau-cost-based-approach/ Bagian 5: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-5-implementasi-target-pricing-dan-target-costing/ Bagian 6: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-6-implementasi-target-pricing-dan-target-costing-lanjutan/ Bagian 7: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-7-cost-based-approach/ Bagian 8: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-8-cost-based-approach-lanjutan-dan-non-cost-factors-in-pricing-decisions/

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04

Jan'21

Pricing Decisions and Cost Management – Bagian 3: Costing and Pricing for the Long Run (lanjutan)

  Pada video pembelajaran ini, Bp. Kodirin, Dosen PKN STAN menjelaskan materi Akuntansi Biaya, khususnya bab 13 buku Cost Accounting Edisi 15 karangan Horngren, Datar dan Rajan, yaitu tentang Pricing Decisions and Cost Management. Pada bagian 3 ini melanjutkan membahas mengenai Costing and Pricing for the Long Run.   Tautan seri Pricing Decisions and Cost Management: Bagian 1: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-1-faktor-faktor-yang-memengaruhi-harga/ Bagian 2: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-2-costing-and-pricing-for-the-long-run/ Bagian 3: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-3-costing-and-pricing-for-the-long-run-lanjutan/ Bagian 4: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-4-market-based-approach-atau-cost-based-approach/ Bagian 5: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-5-implementasi-target-pricing-dan-target-costing/ Bagian 6: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-6-implementasi-target-pricing-dan-target-costing-lanjutan/ Bagian 7: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-7-cost-based-approach/ Bagian 8: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-8-cost-based-approach-lanjutan-dan-non-cost-factors-in-pricing-decisions/

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04

Jan'21

Pricing Decisions and Cost Management – Bagian 2: Costing and Pricing for the Long Run

  Pada video pembelajaran ini, Bp. Kodirin, Dosen PKN STAN menjelaskan materi Akuntansi Biaya, khususnya bab 13 buku Cost Accounting Edisi 15 karangan Horngren, Datar dan Rajan, yaitu tentang Pricing Decisions and Cost Management. Pada bagian 2 ini membahas mengenai Costing and Pricing for the Long Run.   Tautan seri Pricing Decisions and Cost Management: Bagian 1: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-1-faktor-faktor-yang-memengaruhi-harga/ Bagian 2: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-2-costing-and-pricing-for-the-long-run/ Bagian 3: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-3-costing-and-pricing-for-the-long-run-lanjutan/ Bagian 4: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-4-market-based-approach-atau-cost-based-approach/ Bagian 5: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-5-implementasi-target-pricing-dan-target-costing/ Bagian 6: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-6-implementasi-target-pricing-dan-target-costing-lanjutan/ Bagian 7: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-7-cost-based-approach/ Bagian 8: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-8-cost-based-approach-lanjutan-dan-non-cost-factors-in-pricing-decisions/

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04

Jan'21

Pricing Decisions and Cost Management – Bagian 1: Faktor-faktor yang Memengaruhi Harga

  Pada video pembelajaran ini, Bp. Kodirin, Dosen PKN STAN menjelaskan materi Akuntansi Biaya, khususnya bab 13 buku Cost Accounting Edisi 15 karangan Horngren, Datar dan Rajan, yaitu tentang Pricing Decisions and Cost Management. Pada bagian 1 ini membahas mengenai Faktor-faktor yang Memengaruhi Harga.   Tautan seri Pricing Decisions and Cost Management: Bagian 1: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-1-faktor-faktor-yang-memengaruhi-harga/ Bagian 2: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-2-costing-and-pricing-for-the-long-run/ Bagian 3: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-3-costing-and-pricing-for-the-long-run-lanjutan/ Bagian 4: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-4-market-based-approach-atau-cost-based-approach/ Bagian 5: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-5-implementasi-target-pricing-dan-target-costing/ Bagian 6: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-6-implementasi-target-pricing-dan-target-costing-lanjutan/ Bagian 7: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-7-cost-based-approach/ Bagian 8: https://klc.kemenkeu.go.id/pknstan-pricing-decisions-and-cost-management-bagian-8-cost-based-approach-lanjutan-dan-non-cost-factors-in-pricing-decisions/

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