OVERVIEW CURRICULUM BACHELOR OF ACCOUNTANCY STUDY PROGRAMME I. BRIEF INFORMATION OF THE STUDY PROGRAMME 1 Awarding body/institution Universitas Airlangga 2 Name of the programme Bachelor of Accountancy 3 Details of the accreditation by a professional or statutory body Accredited as Grade A by National Accreditation Board for Higher Education (provide a link of the accreditation certificate/ status) https://drive.google.com/file/d/1zKtsvHxuUPSJipXszj8fx3fuBggo4BRp/view?usp=sharing 4 Type (e.g. full/part-time, residential/distance learning, dual, intensive programme) Full-time 5 Final degree (title) Bachelor in Accounting 6 Standard period of study and credit points gained (according to ECTS) 8 Semesters (Full-time 4 years), 144 Credit Point (230.4 ECTS points) 7 Expected intake for the programme High school graduates should pass either through national selection (SNMPTN), national test (SBMPTN), or university’s test (MANDIRI) 8 Programme starting date within the academic year and first time the programme has been/will be offered August every year since 1963 according to Ministerial Decree No.31 year 1961. II. EXPECTED LEARNING OUTCOMES A. Knowledge A.1 Graduates are able to understand and apply basic concepts/principles of accounting and theories, including financial accounting, managerial accounting, auditing, information system, and taxation A.2 Graduates are able to understand and apply basic concepts of supporting subjects, including business, management, law, and economics Teaching & Learning Method ● Lecturer ● Discussion ● Structured Assignment ● Independent Learning Assessment Method ● Mid-term and Final Exams ● Exercises and problem set ● Assignments ● Quizzes ● Essays ● Individual projects ● Team projects B. General Skill B.1 Graduates are able to manage data used for the compilation of scientific description in a form of thesis or final report as the result of technology science analysis. B.2 Graduates are able to implement critical thinking in their expertise while keep humanities value and show their excellence performance B.3 Graduates are able to work in a team and be responsible with their assignments B.4 Graduates are able to demonstrate information technology skills in the application of knowledge, decision making, and communicate it clearly. Teaching & Learning Method ● Lecturer ● Discussion ● Structured Assignment ● Independent Learning Assessment Method ● Assignment ● Essay ● Individual projects ● Team projects C. Specific Skill C.1 Graduates are able to apply quantitative tools in accounting and business to prepare financial information for decision making C.2 Graduates are able to implement relevant knowledge and understanding about managing organization C.3 Graduates are able to demonstrate effective communication skills in presenting empirical and theoretical arguments in the field of accounting Teaching & Learning Method ● Lecturer ● Discussion ● Structured Assignment ● Independent Learning Assessment Method ● Mid-term and Final Exams ● Exercises and problem set ● Assignments ● Quizzes ● Essays ● Individual projects ● Team projects D. Attitude D.1 Graduates are able to demonstrate integrity as individuals with humanity values, morality and ethics D.2 Graduates are able to demonstrate discipline, responsible, cooperative attitudes and prioritize the interests of both public and the nation based on Pancasila Teaching & Learning Method ● Lecturer ● Discussion ● Structured Assignment ● Independent Learning Assessment Method ● Discipline (minimum 75% attendance) ● Plagiarism check ● Academic integrity ● Social attitudes ● Team projects III. PROGRAMME STRUCTURE Curriculum Overview Bachelor in Accounting, 8 Semesters Course Unit Credit Points per Semester Workload Method of Teaching Form and Duration of Examinations weight of exam related to final grade Name of Lecturer 1 2 3 4 5 6 7 8 Hours in Class Hours Self-Study i.e. lecture, discussion, structured assignment, independent learning SEMESTER I 21 244 588 21/144 AGI101 Religion I (Compulsory) 2 23 56 L/D/SA Mid-term Exam, Final Exam (each 90 minutes) University Based Team EKT101 Introduction To Macro Economic Theory (Compulsory) 3 35 84 L/D/SA Mid-term Exam, Final Exam (each 90 minutes) Tri Haryanto, Ph.D. EKT102 Introduction To Micro Economic Theory (Compulsory) 3 35 84 L/D/SA Mid-term Exam, Final Exam (each 90 minutes) Tri Haryanto, Ph.D. AKK106 Basic Accounting (Compulsory) 3 35 84 L/SA/IL Mid-term Exam, Final Exam (each 90 minutes) Agus Widodo M., Drs., MSi., Ak., CMA.,CA. MNU101 Introduction to Business (Compulsory) 3 35 84 L/D/SA Mid-term Exam, Final Exam (each 90 minutes) Tri Siwi Agustina, Dr.,SE.,M.Si BAI101 Indonesian Language (Compulsory) 2 23 56 L/SA/IL Mid-term Exam, Final Exam (each 60 minutes), and Paper DRS. H. EDDY SUGIRI, M.HUM. PHE101 Philosophy Of Science (Compulsory) 2 23 56 L/D/SA Mid-term Exam, Final Exam (each 90 minutes) R. Moh. Qudsi Fauzy, Drs., MM. MNM204 Corporate Law (Compulsory) 3 35 84 L/D/SA Mid-term Exam, Final Exam (each 90 minutes) Ahmad Rizki Sridadi, Dr SEMESTER 2 22 256 616 22/144 NOP103 Pancasila (Compulsory) 2 23 56 L/D/SA Mid-term Exam, Final Exam (each 90 minutes) University Based Team NOP104 Civics Education (Compulsory) 2 23 56 L/D/SA Mid-term Exam, Final Exam (each 90 minutes) University Based Team SOK334 Business Communication (Compulsory) 3 35 84 L/D Mid-term Exam, Final Exam (each 90 minutes) Sri Gunawan, DBA MNU102 Introduction To Management (Compulsory) 3 35 84 L/D/SA Mid-term Exam, Final Exam (each 90 minutes) Ratri Amelia Aisyah, SM.,MSM MAS101 Statistics I (Compulsory) 3 35 84 L/SA/IL Mid-term Exam, Final Exam (each 90 minutes) Lilik Sugiharti, Dr., SE., M.Si. MNK101 Financial Management I (Compulsory) 3 35 84 L/D/SA/IL Mid-term Exam, Final Exam (each 90 minutes) I Made Sudana, Drs.Ec., M.S. AKK201 Intermediate Accounting I (Compulsory) 3 35 84 L/SA/IL Mid-term Exam, Final Exam (each 90 minutes) Isnalita, Dr. Dra., MSi., Ak., CMA. MNW201 Entrepreneurship (Compulsory) 3 35 84 L/D/SA Mid-term Exam, Final Exam (each 60 minutes), and Paper Noorlaily Fitdiarini, SE.,MBA SEMESTER 3 24 280 672 9/144 24/144 PJK201 Taxation I (Compulsory) 3 35 84 L/D/SA/IL Mid-term Exam, Final Exam (each 90 minutes) Alfa Rahmiati, Dr., SE., MM., Ak. AKK202 Intermediate Accounting II (Compulsory) 3 35 84 L/SA/IL Mid-term Exam, Final Exam (each 90 minutes) Zaenal Fanani, Dr., SE., MSA., Ak. AKK203 Public Sector Accounting (Compulsory) 3 35 84 L/SA/IL Mid-term Exam, Final Exam (each 90 minutes) Sri Ningsih, Dr., SE., MSi., Ak. SII306 Accounting Information System (Compulsory) 3 35 84 L/D/SA Mid-term Exam, Final Exam (each 60 minutes), and Paper Isnalita, Dr. Dra., MSi., Ak., CMA. MAS201 Statistic 2 (Compulsory) 3 35 84 L/SA/IL Mid-term Exam, Final Exam (each 90 minutes) Ni Made Sukartini, Dr., SE., MSi., MIDEC. MNK201 Financial Management 2 (Compulsory) 3 35 84 L/D/SA/IL Mid-term Exam, Final Exam (each 90 minutes) I Made Sudana, Drs.Ec.,MS AKA302 Auditing 1 (Compulsory) 3 35 84 L/SA/IL Mid-term Exam, Final Exam (each 90 minutes) Damai Nasution, Dr.Sc., SE., M.Si., Ak. AKM201 Cost Accounting (Compulsory) 3 35 84 L/SA/IL Mid-term Exam, Final Exam (each 90 minutes) I Made Narsa, Prof., Dr.,SE.,MSi., Ak., CA ,CMA. SEMESTER 4 24 280 672 12/144 24/144 PJK301 Taxation II (Compulsory) 3 35 84 L/D/SA/IL Mid-term Exam, Final Exam (each 90 minutes) Heru Tjaraka, Dr., SE., MSi., Ak., BKP. AKK207 Intermediate Accounting III (Compulsory) 3 35 84 L/SA/IL Mid-term Exam, Final Exam (each 90 minutes) Devi Sulistyo Kalanjati, SE., M.Acc., CA., CPA., Ak AKM301 Management Accounting (Compulsory) 3 35 84 L/SA/IL Mid-term Exam, Final Exam (each 90 minutes) Khusnul Prasetyo, SE., MM., Ak., CMA. SII202 Accounting Computer Application (Compulsory) 3 35 84 L/SA/IL Mid-term Exam, Final Exam (each 90 minutes) Zaenal Fanani, Dr., SE., MSA., Ak. AKA304 Internal Audit (Compulsory) 3 35 84 L/SA/IL Mid-term Exam, Final Exam (each 90 minutes) Yustrida Bernawati., Dr., SE., M.Si., Ak MNM311 Law and Regulation in Professions (Compulsory) 3 35 84 L/D/IL Mid-term Exam, Final Exam (each 90 minutes) Novrys Suhardianto, SE.,MSA.,Ak.Ph.D. AKA303 Auditing 2 (Compulsory) 3 35 84 L/SA/IL Mid-term Exam, Final Exam (each 90 minutes) Agus Widodo M., Drs., MSi., Ak., CMA.,CA. AKM321 Modern Budgeting (Elective) 3 35 84 L/D/SA Mid-term Exam, Final Exam (each 90 minutes) Wiwiek Dianawati, Dr, SE., M.Si., Ak SII404 Information Systems Audit (Elective) L/D/SA/IL Mid-term Exam, Final Exam (each 90 minutes) Damai Nasution, Dr.Sc., SE., M.Si., Ak. AKS401 Design of Accounting Information System (Elective) L/D/SA/IL Mid-term Exam, Final Exam (each 90 minutes) Debby Ratna Daniel, Dr. rer. pol., SE., Ak. MNK303 Management Investment (Elective) L/SA/IL Mid-term Exam, Final Exam (each 90 minutes) Rahmat Heru Setianto., SE., M.Sc. MNU302 Feasibility Studies (Elective) L/SA/IL Mid-term Exam, Final Exam (each 90 minutes) Soegeng Soetedjo, Prof., Dr., SE., Ak. SEMESTER 5 24 280 672 36/144 24/144 AKA306 Introduction to Auditing Practice (Compulsory) 3 35 84 L/SA/IL Mid-term Exam, Final Exam (each 90 minutes) Agus Widodo M., Drs., MSi., Ak., CMA.,CA. AKK301 Advanced Accounting I (Compulsory) 3 35 84 L/SA/IL Mid-term Exam, Final Exam (each 90 minutes) Widi Hidayat, Prof. Dr., SE., MSi., Ak., CMA. AKM311 Advanced Manajement Accounting (Compulsory) 3 35 84 L/SA/IL Mid-term Exam, Final Exam (each 90 minutes) Dian Agustia, Prof.Dr., SE., M.Si., Ak., CMA.,CA. SII203 Management Information System (Compulsory) 3 35 84 L/D/SA/IL Mid-term Exam, Final Exam (each 60 minutes), and Paper Noorlailie Soewarno, Dr., SE., MBA., Ak., CMA. MNU307 Strategic Management (Compulsory) 3 35 84 L/SA/IL Mid-term Exam, Final Exam (each 90 minutes) Bambang Tjahjadi, Prof., Dr., SE., MBA., Ak., CMA., CA PJK302 Taxation Practice (Compulsory) 3 35 84 L/D/SA/IL Mid-term Exam, Final Exam (each 90 minutes) Heru Tjaraka, Dr., SE., MSi., Ak., BKP. MNK314 Introduction to Capital Market (Compulsory) 3 35 84 L/IL Mid-term Exam, Final Exam (each 90 minutes) Yani Permatasari, S.Ak., MBA., Ak MNK209 Management of Public Finance (Elective) 3 35 84 L/SA/IL Mid-term Exam, Final Exam (each 90 minutes) Sri Ningsih, Dr., SE., MSi., Ak. PJK401 Tax Planning (Elective) L/D/SA Mid-term Exam, Final Exam (each 90 minutes) Heru Tjaraka, Dr., SE., MSi., Ak., BKP. Mid-term Exam, Final Exam (each 90 minutes) Elia Mustikasari, Dr., SE., MSi., Ak., BKP., CMA AKP401 Taxation Accounting (Elective) L/SA/IL Mid-term Exam, Final Exam (each 90 minutes) Heru Tjaraka, Dr., SE., MSi., Ak., BKP. AKM323 Business Analysis (Elective) L/SA/IL Mid-term Exam, Final Exam (each 90 minutes) Soegeng Soetedjo, Prof., Dr., SE., Ak. AKM324 Sustainability and Integrated Reporting (Elective) L/SA/IL Mid-term Exam, Final Exam (each 90 minutes) Bambang Tjahjadi, Prof., Dr., SE., MBA., Ak., CMA., CA AKK251 Islamic Accounting (Elective) L/SA/IL Mid-term Exam, Final Exam (each 90 minutes) Sigit Kurnianto, SE., MSA., Ak., SAS., AAP B., CA AKK253 Asset Valuation (Elective) L/SA/IL Mid-term Exam, Final Exam (each 90 minutes) Widi Hidayat, Prof. Dr., SE., MSi., Ak., CMA. SEMESTER 6 15 175 420 12/144 15/144 AKK302 Advanced Accounting II (Compulsory) 3 35 84 L/SA/IL Mid-term Exam, Final Exam (each 90 minutes) Widi Hidayat, Prof. Dr., SE., MSi., Ak., CMA. AKK401 Accounting Theory (Compulsory) 3 35 84 L/SA/IL Mid-term Exam, Final Exam (each 90 minutes) Isnalita, Dr. Dra., MSi., Ak., CMA. PNE402 Research Methodology (Compulsory) 3 35 84 L/SA/IL Mid-term Exam, Final Exam (each 90 minutes) Dian Agustia, Prof.Dr., SE., M.Si., Ak., CMA., CA. AKA307 Professional and Business Ethics (Compulsory) 3 35 84 L/D/SA/IL Mid-term Exam, Final Exam (each 90 minutes) Novrys Suhardianto, SE.,MSA.,Ak.Ph.D. AKA321 Forensic Audit (Elective) 3 35 84 L/SA/IL Mid-term Exam, Final Exam (each 90 minutes) Damai Nasution, Dr.Sc., SE., M.Si., Ak. MNU304 Performance Management (Elective) L/SA/IL Mid-term Exam, Final Exam (each 90 minutes) Noorlailie Soewarno, Dr., SE., MBA., Ak., CMA. MNU324 Risk Management (Elective) L/SA/IL Mid-term Exam, Final Exam (each 90 minutes) Bambang Tjahjadi, Prof., Dr., SE., MBA., Ak., CMA., CA AKM325 Corporate Governance (Elective) L/SA/IL Mid-term Exam, Final Exam (each 90 minutes) Iman Harymawan, SE., MBA., Ph.D. SEMESTER 7 5 58 140 3/144 5/144 AGI401 Religion II (Compulsory) 2 23 56 L/D/SA Mid-term Exam, Final Exam (each 90 minutes) University Based Team Optional Courses (Elective) 4 3 35 84 SEMESTER 8 9 0 0 3/144 9/144 KKN441 Fieldwork Application & Practice (Compulsory) 3 0 0 PNE499 Thesis (Compulsory) 6 0 0 total 21 22 24 24 24 15 5 9 1.573 3.780 144 5.353 Note: 1 credit point = 1.6 ECTS equivalence; 144 CP = 230.4 ECTS 1 CP = 170 minutes of activities consist of 50 minutes independent study, 50 minutes assignment, 50 minutes contact hours
OVERVIEW CURRICULUM MASTER OF ACCOUNTING STUDY PROGRAMME A. I. BRIEF INFORMATION OF THE STUDY PROGRAMME 1 Awarding body/institution Universitas Airlangga 2 Name of the programme Master of Accounting Magister Akuntansi (MAKSI) 3 Details of the accreditation by a professional or statutory body Accredited as Grade A by National Accreditation Board for Higher Education (Link to the Accreditation Certificate) 4 Type (e.g. full/part-time, residential/distance learning, dual, intensive programme) Full-time 5 Final degree (title) Master of Accounting 6 The standard period of study and credit points gained (according to ECTS) Four Semesters (Full-time 2 years), 46 Credit Point (73.6 ECTS points) 7 Expected intake for the programme The applicant should have a bachelor's degree in accounting, management or other related fields in business and economics, including finance and business administration, pass the Academic Potential Test (TPA), interview, and have sufficient English proficiency. 8 Programme starting date within the academic year and first time the programme has been/will be offered The new semester starts twice every year, in August and February. The programme was first offered in 2001 based on the approval letter from the Directorate General of Higher Education-Indonesia (Dirjen Dikti-Indonesia). (Link to the programme approval letter from Dirjen Dikti Number: 2377/D/T/2001) B. II. EXPECTED LEARNING OUTCOMES (ELO) 2.1. Knowledge At the end of their study, the graduates should: A.1 Possess the theories and concepts in financial accounting and reporting, including the conceptual framework and standards of financial reporting and current issues in practice. A.2 Possess the theories and concepts in management accounting, including cost concepts, management accounting techniques, control, and performance measurement. A.3 Possess the theories and concepts in auditing and assurance services, including auditing standards available for use worldwide, audit specific techniques and current issues. A.4 Comprehend other related knowledge in business and accounting, i.e. accounting information systems, corporate finance, taxation and public and governmental accounting. Teaching and Learning Method Classical lecture. The classical lecture is teacher-centred and entails lecture sessions. It encourages two-way interactions where the lecturer explores the relevant issues in greater depth, and students present their thoughts to reflect student knowledge and understanding. The lecture induces many activities to provide channels for shaping the student's attitude, general and specific skills, and knowledge. Students are encouraged to do reading before class and get involved in the class discussion led by the lecturer. Student performance is central for the lecturer in giving the evaluation in a classical lecture. The classical lecture is used mainly for the theoretical and conceptual courses. Seminar-type. The seminar-type class, in contrast, gives students more opportunities and flexibility to express their ideas and thoughts. The lecturer divides students into small groups consisting of three to five students and determines topics as a basis for the discussions. A group of students leads the discussion, and the other students are responsible for responding or taking the role of opponents. The lecturer plays a role as an observer and will interfere whenever it is necessary. In this learning method, the evaluation focuses on the group performance, including how the assigned group can make the class discussion alive. Students will spend considerable time outside class to work with their group members to prepare for the in-class presentation. Not only does this method help students gain an understanding of the knowledge by exposing them to research articles and practical cases but also builds the required skills and attitude according to ELO through group works. Research supervision. In research supervision, a lecturer is assigned to supervise student research activities. It is a one-to-one meeting between a lecturer and student used specifically for assisting a student in writing his/her thesis. The lecturer assists the student in defining research problems, choosing appropriate theory, providing literature review, building hypotheses, applying an appropriate research method, collecting data, analysing data, and making a good research report. The lecturer's focus in this stage of supervision is on the students' ability to use the appropriate theories and concepts in their research according to the area of interest and the implementation of knowledge to suggest problem-solving for stakeholders. This teaching and learning activity is held parallel with the regular class, and the schedule is arranged flexibly between the lecturer and students. Assessment Method Students are evaluated based on these four components: Individual assignment. Exam paper (midterm and final exam, sit-in or take-home). Group presentation and engagement. Student engagement. General and Specific Skills The graduates also should demonstrate the general and specific skills as follows: 2.2.1 General skills: B.1 Ability to develop logical and systematic thinking and reasoning B.2 Ability to formulate problems, make decisions, and suggest alternative solutions for the problems faced by society or industry B.3 Ability to proffer ideas, thought, and arguments academically B.4 Ability to undertake independent research activities B.5 Ability to develop and maintain a network of colleagues, peers within the institution and the broader community B.6 Ability to increase learning capacity independently 2.2.2 Specific Skills C.1 Ability to select appropriate theories and references to support the research model C.2 Ability to apply research methods in the area of interest to design a well-structured research proposal C.3 Ability to work responsibly under ethical values to undertake research activities, starting from identifying a research problem, formulating a hypothesis, collecting relevant references, designing a research method, doing data analysis, and summarising findings C.4 Ability to publish research article in reputable journals Teaching and Learning Method Classical Lecture. Research supervision. Assessment Method Students are evaluated based on these four components: Individual assignments. The individual assignments can be readings or writing assignments (e.g. essay, critical review, case, and problem-solving project). Exam paper (midterm and final exam, sit-in or take-home). Group presentation and engagement. Student engagement. Attitude In line with the domain-specific qualification and competence goals of an Indonesia Master's degree: D.1 Graduates of the programme will have integrity as individuals and academics with strong ethical values and an ethos of self-reliance. D.2 Graduates of the programme will always respect diversity, contribute to the betterment of society, and consistently strive for compliance and excellence. Teaching and Learning Method Teaching and learning method that are used in the programme consists of: Classical Lecture. Research supervision. Assessment Method Students' performance related to the ELO for attitude is evaluated using three components: Individual project or assignment. The individual assignments can be readings or writing assignments (e.g. essay, critical review, case, and problem-solving project). Student engagement. Group presentation and engagement. Table 2.1 provides a matrix that contrasts the Expected Learning Outcomes (ELO) of the programme with the teaching and learning methods and student assessments. Teaching & Learning Method Classical Lecture (L) Seminar (S) Research Supervision (RS) Weight Assessment ELO Student Engagement Individual Assignment Mid & Final Exam Group Presentation Individual Assignment Mid & Final Exam Student Engagement Thesis Exam Attitudes √ √ √ 0.25 General Skills √ √ √ √ √ √ 0.25 Specific Skills √ √ √ 0.25 Knowledge √ √ √ √ √ √ 0.25 Weight 0.05 0.10 0,20 0.10 0.05 0.20 0.10 0.20 100% Table 2.1 Teaching and Learning Method vs Student Assessment for the Expected Learning Outcomes (ELO); Attitudes, General and Specific Skills, and Knowledge ---------------------------------------- Each course can have different weights for each assessment, but in general, student's final grades are weighted 40:60 for the first and second half of the semester. In the research supervision, after students finish and publish their research, they can sit for a thesis exam where a group of lecturers are assigned as examiners, including the supervisor. The assessment will consider the quality of the research, students' attitude, knowledge application, and students' performance during the thesis exam. C. III. PROGRAMME STRUCTURE (see excel file)
OVERVIEW CURRICULUM DOCTORAL PROGRAMME IN ACCOUNTING I. BRIEF INFORMATION OF THE STUDY PROGRAMME 1 Awarding body/institution Universitas Airlangga 2 Name of the programme Doctoral Programme in Accounting (Course Based) 3 Details of the accreditation by a professional or statutory body Accredited as Grade A by National Accreditation Board for Higher Education and International Accreditation of ABEST21 https://bit.ly/AccreditationDoctoralinAccountingUNAIR 4 Type (e.g. full/part-time, residential/distance learning, dual, intensive programme) Full-time 5 Final degree (title) Doctor in Accounting 6 Standard period of study and credit points gained (according to ECTS) 6 semesters (Full-time 3 years), 60 credit points (96 ECTS points) 7 Expected intake for the programme The intake of the programme requires the student candidate to have a bachelor in accounting and a master degree in accounting, management, or finance. Apart from the administrative requirements, the applicant is also required to take an English Proficiency Test, an Academic Potential Test, and attend an interview session held by PPMB (Universitas Airlangga Admission Body) 8 Programme starting date within the academic year and first time the programme has been/will be offered August every year since 2010 according to Rector Decree of Universitas Airlangga No. 819/H3/KR/2009 II. EXPECTED LEARNING OUTCOMES 2.1. Knowledge A.1. Able to master the philosophy of accounting theory which includes, among others, financial accounting and auditing, management accounting, behavioral accounting, governance and accountability, and capital market accounting; A.2. Able to master the philosophy of econometrics, statistics, and research design in accounting to support research in accounting; A.3. Able to master the philosophy of strategic management to support accounting research. Teaching and Learning Method Lecture Student Presentation and Discussion Assignment Supervisory meeting Writing Research Report Assessment Method A range of formative and summative assessment exercises are designed to enable students to demonstrate and apply knowledge and understanding. Methods of assessment include: Written exam (e.g. Mid Semester and Final Exam, Essays) Oral exam (E.g. Proposal defense, colloquium, PhD Thesis defense, etc) Team projects 2.2. General Skills B.1. Being able to discover or develop new scientific theories / conceptions / ideas that contributes to the development and practice of accounting science through scientific research. B.2. Able to conduct interdisciplinary, multidisciplinary or transdisciplinary research in the form of a dissertation, as well as publishing 2 articles in indexed national and international journals B.3. Able to conduct effective, current, advanced research with high impact. B.4. Be able to manage, lead, and to sustain impactful research B.5. Able to develop and maintain collegial and corporate relationships within their own environment or through networking with the research community outside the institution Teaching and Learning Method Lecture Student Presentation and Discussion Assignment Supervisory meeting Writing Research Report Assessment Method Written exam (e.g. Mid Semester and Final Exam, Essays) Oral exam (E.g. Proposal defense, colloquium, PhD Thesis defence) Team projects 2.3. Specific Skills C.1. Able to independently analyze output data in supporting research in accounting using statistical software and mastering as well as deciding the appropriate use of relevant mathematical and econometric models as a tool in conducting research to solve accounting problems so that the results can be beneficial to society; Teaching and Learning Method Lecture Student Presentation and Discussion Assignment Supervisory meeting Writing Research Report Assessment Method Written exam (e.g. Mid Semester and Final Exam, Essays) Oral exam (E.g. Proposal defense, colloquium, PhD Thesis defence) Team projects 2.4. Attitude D.1. Graduates are able to demonstrate integrity as individuals with humanity values, morality and ethics; D.2. Graduates are able to demonstrate discipline, responsible, cooperative attitudes and prioritize public interests; Teaching and Learning Method Lecture Student Presentation and Discussion Assignment Supervisory meeting Writing Research Report Assessment Method Discipline (minimum 75% attendance), plagiarism check, academic integrity, social attitudes