OVERVIEW CURRICULUM BACHELOR OF ACCOUNTANCY 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.

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

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