OVERVIEW CURRICULUM MASTER OF ACCOUNTING STUDY PROGRAMME

Kurikulum Akuntansi

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Detail: Kategori: Kurikulum Akuntansi; By Admin FEB Unair; 12.Des.2021

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	Weight
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

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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.