Course unit title

Accounting Information System Design

Course unit code

AKS401

Type of course unit (compulsory, optional)

Optional

Level of course unit (according to

EQF: first cycle Bachelor, second cycle Master)

Second Cycle Bachelor

Year of study when the course unit is delivered (if applicable)

2021–2022

Semester/trimester when the course unit is delivered

4th semester

Number of ECTS credits allocated

4.8 credits

Name of lecturer(s)

  1. Dr. Alfa Rahmiati, SE, MM, Ak.
  2. AA Gde Satya Utama, SE., MSi., Ak.
  3. Nadia Anridho, S.Ak, MBA., Ph.D.
  4. Dr. Rer. Pol. Debby R. Daniel, SE, Ak., CMA.

Learning outcomes of the course unit

  1. Students have specific knowledge and skills in the field of accounting.
  2. Students are able to apply accounting information technology to support the decision-making process.
  3. Students are able to provide assessments and solutions to problems in the context of accounting science.
  4. Students can be a person with good self-management skills.
  5. Students can uphold and implement the professional code of ethics.

Mode of delivery (face-to-face, distance learning)

Face-To-Face and Distance Learning (using AULA UNAIR)

Prerequisites and co-requisites (if applicable)

  1. Accounting Information System 
  2. Management Information System

Course content

  1. Accounting Information System and Who Plays a Role in the System Game
  2. Building Blocks and Developing Information System
  3. Information System Project Management
  4. Database, Transaction Processing System, and Documentation System.
  5. Accounting Information System for Sales Order, Purchasing, Payment, Production, and Reporting.
  6. System Analysis Phases
  7. Quick App Development
  8. System Designs Development
  9. Information Technology Architecture and Its Designs
  10. How to Design and Make an Output Prototype
  11. How to Design and Make a User Interface Prototype

Recommended or required

reading and other learning resources/tools

  1. Whitten, J.L. & Bentley, L.D. 2000. Systems Analysis and Design Methods. Mc Graw Hill: Boston. (Required)
  2. Bodnar, G.H. & Hopwood, W.S. 2014. Accounting Information Systems. Pearson: Edinburg Gate. (Required)
  3. Dull, R.B., Gelinas, U.J., & Wheeler, P.R. 2012. Accounting Information Systems: Foundations in Enterprise Risk Management. Southwestern Cengage Learning: Australia. (Required)
  4. Romney, M.B. & Steinnbart, P.J. 2016. Accounting Information Systems. Pearson: New Jersey. (Required)

Planned learning activities and teaching methods

Project-Based Learning

Language of instruction

Bilingual, Bahasa Indonesia and English

Assessment methods and criteria

Final Project

Course unit title

Accounting Information System

Course unit code

SII307

Type of course unit (compulsory, optional)

Compulsory

Level of course unit (according to

EQF: first cycle Bachelor, second cycle Master)

Second Cycle Bachelor

Year of study when the course unit is delivered (if applicable)

2021–2022

Semester/trimester when the course unit is delivered

3rd semester

Number of ECTS credits allocated

4.8 credits

Name of lecturer(s)

  1. Dr. Rer. Pol. Debby R. Daniel, SE, Ak., CMA
  2. Dr. Isnalita, M.Si., Ak., CMA
  3. Drs. Hendarjatno, M.Si., Ak.
  4. AA Gde Satia Utama, SE, M.Si., Ak.
  5. Dr. Alfa Rahmiati, SE, MM, Ak.
  6. Dr. Sri Ningsih, SE, M.Si., Ak.
  7. Rizki Supriadi, SE, MBA, Ak.
  8. Nadia Anridho, S.Ak., MBA., Ph.D.
  9. Yuliana Ekaningrum, SA., MA.

Learning outcomes of the course unit

  1. Students have specific knowledge and capabilities in accounting.
  2. Students are able to communicate effectively in their role in accounting.
  3. Students are able to apply accounting information technology to support the decision-making process.
  4. Students can uphold and implement the professional code of ethics.

Mode of delivery (face-to-face, distance learning)

Face-To-Face

Prerequisites and co-requisites (if applicable)

Basic Accounting

Course content

  1. Accounting Information System
  2. Transaction Processing
  3. Ethics, Fraud, and Internal Control
  4. The Revenue Cycle
  5. The Expenditure Cycle
  6. The Conversion Cycle
  7. Financial Reporting and Management Reporting Systems
  8. Database Management Systems
  9. The REA Approach to Business Process Modeling
  10. Enterprise Resource Planning Systems
  11. Electronic Commerce Systems
  12. Systems Development and Program Change Activities
  13. IT Governance, Security and Access, Systems Development, Program Changes, and Application Controls

Recommended or required

reading and other learning resources/tools

  1. Hall, J.A. (2019). Accounting Information System. Tenth Edition, Cengage. (Required)
  2. Bodnar, G.H. dan William, S.H. (2010). Accounting Information Systems. Tenth Edition, Pearson Education. (Recommended)
  3. Romney, M.B. dan Paul, J.S. (2018). Accounting Information Systems. 14th Edition, Pearson Education. (Recommended)

Planned learning activities and teaching methods

  1. Lectures
  2. Presentation
  3. Discussion

Language of instruction

Bilingual, Bahasa Indonesia and English

Assessment methods and criteria

Assignment, Quiz, Examination

Course unit title

Accounting Theory

Course unit code

AKK401

Type of course unit (compulsory, optional)

Compulsory

Level of course unit (according to

EQF: first cycle Bachelor, second cycle Master)

Third Cycle Bachelor

Year of study when the course unit is delivered (if applicable)

2021–2022

Semester/trimester when the course unit is delivered

6th semester

Number of ECTS credits allocated

4.8 credits

Name of lecturer(s)

 

Learning outcomes of the course unit

  1. Students have specific knowledge and abilities in explaining the conceptual framework in the preparation of financial statements as well as the underlying theoretical concepts.
  2. Students are able to critically analyze the theoretical concepts that underlie accounting practice.
  3. Students are able to work in teams to analyze the theoretical concepts that underlie accounting practice and present them effectively in verbal and written forms.

Mode of delivery (face-to-face, distance learning)

Face-To-Face

Prerequisites and co-requisites (if applicable)

Basic Accounting

Course content

  1. Nature and Scope of Accounting
  2. Postulates, Concepts, and Standards of Accounting
  3. Accounting Conceptual Framework
  4. Measurements in Accounting
  5. Conventional Accounting
  6. Concept and Measurement of Assets, Liabilities, and Equity
  7. Concept and Measurement of Revenue and Income
  8. Concept and Measurement of Expense and Matching
  9. Concept of Profit/Surplus
  10. Current Cost Accounting
  11. Exit Price Accounting
  12. Accounting Point of View

Recommended or required

reading and other learning resources/tools

  1. Paton, W.A dan Littleton, A.C., 1970. An Introduction to Corporate Accounting Standards, AAA. (Required)
  2. Kam, Vernon, 1990. Accounting Theory, 2nd Ed, John Wiley & Sons. (Required)
  3. Ikatan Akuntan Indonesia, 2012. Financial Accounting Standards (SAK). (Required)
  4. FASB, Statement of Financial Accounting Concept No.1–8. (Required)

Planned learning activities and teaching methods

  1. Lectures
  2. Group Presentation
  3. Individual Assignments

Language of instruction

Bilingual, Bahasa Indonesia and English

Assessment methods and criteria

Assignment

Course unit title

Advanced Accounting I

Course unit code

AKK301

Type of course unit (compulsory, optional)

Compulsory

Level of course unit (according to

EQF: first cycle Bachelor, second cycle Master)

Third Cycle Bachelor

Year of study when the course unit is delivered (if applicable)

2021–2022

Semester/trimester when the course unit is delivered

5th semester

Number of ECTS credits allocated

4.8 credits

Name of lecturer(s)

 

Learning outcomes of the course unit

  1. Students have specific knowledge and skills in business combination accounting and the preparation of consolidated financial statements.
  2. Students are able to solve accounting problems related to the business combination process and recommend appropriate accounting treatment.
  3. Students are able to critically analyze and recommend appropriate accounting treatment for intercompany transactions in one reporting entity.

Mode of delivery (face-to-face, distance learning)

Face-To-Face and Distance Learning (using AULA UNAIR)

Prerequisites and co-requisites (if applicable)

Basic Accounting

Course content

  1. Business Combinations
  2. Stock Investments–Investor Accounting and Reporting
  3. An Introduction to Consolidated Financial Statements
  4. Consolidation Techniques and Procedures
  5. Intercompany Profit Transactions–Inventories
  6. Intercompany Profit Transactions–Plant Assets
  7. Intercompany Profit Transactions–Bonds
  8. Consolidations–Changes in Ownership Interests
  9. Indirect and Mutual Holdings
  10. Subsidiary Preferred Stock, Consolidated Earnings per Share, and Consolidated Income Taxation

Recommended or required

reading and other learning resources/tools

  1. Floyd A, Beams, John A. Brozovsky, and Craig D. Shoulders, Advanced Accounting, Twelfth edition, New Jersey: Prentice Hall International Inc., 2018. (Required)

Planned learning activities and teaching methods

  1. Lectures and practices
  2. Individual Assignments
  3. Quiz

Language of instruction

Bilingual, Bahasa Indonesia and English

Assessment methods and criteria

Assignment and Quiz

Course unit title

Advanced Accounting II

Course unit code

AKK302

Type of course unit (compulsory, optional)

Compulsory

Level of course unit (according to

EQF: first cycle Bachelor, second cycle Master)

Third Cycle Bachelor

Year of study when the course unit is delivered (if applicable)

2021–2022

Semester/trimester when the course unit is delivered

6th semester

Number of ECTS credits allocated

4.8 credits

Name of lecturer(s)

 

Learning outcomes of the course unit

  1. Students have specific knowledge and skills related to complex accounting issues such as:
  1. joint venture accounting;
  2. accounting for foreign currency transactions and reporting;
  3. accounting for derivative and hedging transactions; 
  4. presentation of segment and interim financial statements;
  5. accounting for partnerships;
  6. accounting for the liquidation process of the company;
  7. accounting for non-profit organizations.
  1. Students are able to solve problems related to the accounting issues above according to generally accepted accounting principles.

Mode of delivery (face-to-face, distance learning)

Face-To-Face and Distance Learning (using AULA UNAIR)

Prerequisites and co-requisites (if applicable)

Intermediate Accounting II

Course content

  1. Consolidation Theories, Push-Down Accounting, and Corporate Joint Ventures  
  2. Derivatives and Foreign Currency: Concepts and Common Transactions
  3. Accounting for Derivatives and Hedging Activities
  4. Foreign Currency Financial Statements
  5. Partnerships–Formation, Operations, and Changes in Ownership Interests
  6. Partnership Liquidation
  7. Corporate Liquidations and Reorganizations
  8. Accounting for Not-for-Profit Organizations

Recommended or required

reading and other learning resources/tools

  1. Floyd A, Beams, John A. Brozovsky, and Craig D. Shoulders, Advanced Accounting, Twelfth edition, New Jersey: Prentice Hall International Inc., 2015. (Required)
  2. Floyd A, Beams, John A. Broszovsky, and Craig D. Shoulders, Advanced Account Seven edition, New Jersey: Prentice Hall International Inc., 2000. (Notes: Chapter 12). (Required)
  3. Allan R drebin, Advanced Accounting, Fiveth Edition, Cincinnati, ohio; South-western publishing Co., 1982. (Recommended)

Planned learning activities and teaching methods

  1. Lectures
  2. Individual assignments
  3. Quiz

Language of instruction

Bilingual, Bahasa Indonesia and English

Assessment methods and criteria

Assignment, Quiz

Course unit title

Asset Valuation

Course unit code

AKK253

Type of course unit (compulsory, optional)

Optional

Level of course unit (according to

EQF: first cycle Bachelor, second cycle Master)

Third Cycle Bachelor

Year of study when the course unit is delivered (if applicable)

2021–2022

Semester/trimester when the course unit is delivered

5th semester

Number of ECTS credits allocated

4.8 credits

Name of lecturer(s)

  1. Khusnul Prasetyo, S.E., M.M., CMA., Ak., CA.
  2. Iman Harymawan, S.E., MBA., Ph.D.

Learning outcomes of the course unit

  1. Students are able to understand and explain the general description of Cost, Value, and Price.
  2. Students are able to understand and explain the material about Accounting for Value, Not Cost: Financial Reporting at the Crossroads.
  3. Students are able to understand and explain the material about Investing for Value: Buying and Selling Assets.
  4. Students are able to understand and explain the material about Adversarial Nature of Valuations: “Why Can’t I Get a Higher (Lower) Answer?”.
  5. Students are able to understand and explain the material about Cost Approach to Value.
  6. Students are able to understand and perform analysis with the Income Approach to Value approach.
  7. Students are able to understand and perform analysis using the Market Comparable Approach to Value.
  8. Students are able to understand and analyze material about Can Value Information Be Objective and Independent?
  9. Students are able to explain the material about What Will Happen in the Future? Why Assumptions Are Critical in the Valuation Process?
  10. Students are able to explain the material about Hiring an Appraiser: Reading an Appraisal Report.
  11. Students are able to explain the material about Providing Value Information to Shareholders and Analysis.
  12. Students are able to explain material about Allocation of Purchase Price: Tangible Assets.
  13. Students are able to explain material about Allocation of Purchase Price: Intangible Assets.
  14. Students are able to explain the material about Good Property Records Increase Value and Save Money. 

Mode of delivery (face-to-face, distance learning)

Face-To-Face

Prerequisites and co-requisites (if applicable)

  1. Financial Management I
  2. Basic Accounting

Course content

  1. Cost, Value, and Price
  2. Accounting for Value, Not Cost: Financial Reporting at the Crossroads
  3. Investing for Value: Buying and Selling Assets
  4. Adversarial Nature of Valuations: “Why Can’t I Get a Higher (Lower) Answer?”
  5. Cost Approach to Value
  6. Income Approach to Value and Market Comparable Approach to Value
  7. Can Value Information Be Objective and Independent?
  8. What Will Happen in the Future? Why Assumptions Are Critical in the Valuation Process?
  9. Hiring an Appraiser: Reading an Appraisal Report
  10. Providing Value Information to Shareholders and Analysis
  11. Allocation of Purchase Price: Tangible and Intangible Assets
  12. Good Property Records Increase Value and Save Money

Recommended or required

reading and other learning resources/tools

King, A. M. (2002). Valuation: what assets are really worth. J. Wiley. (Required)

Planned learning activities and teaching methods

  1. Lectures
  2. Discussion
  3. Individual assignments

Language of instruction

Bilingual, Bahasa Indonesia and English

Assessment methods and criteria

Assignments

Course unit title

Auditing I

Course unit code

AKA302

Type of course unit (compulsory, optional)

Compulsory

Level of course unit (according to

EQF: first cycle Bachelor, second cycle Master)

Second Cycle Bachelor

Year of study when the course unit is delivered (if applicable)

2021–2022

Semester/trimester when the course unit is delivered

3rd semester

Number of ECTS credits allocated

4.8 credits

Name of lecturer(s)

 

Learning outcomes of the course unit

  1. Students are able to explain the concept of audit services and other assurance services, audit functions, professional ethics, explain the scope and distinguish between internal and external audit functions.
  2. Students are able to demonstrate how auditors obtain and accept assignments, understand the entity and its environment, determine the risk of material errors (both from fraud, errors, and other non-conformities) and plan audits of financial statements.
  3. Students are able to describe and evaluate internal controls, audit techniques and tests, including information technology systems to identify and communicate control risks and potential consequences and propose appropriate recommendations.
  4. Students are able to identify and describe the work and evidence needed to be obtained by the auditors to fulfill the objectives of the audit engagement and the application of auditing standards.

Mode of delivery (face-to-face, distance learning)

Face-To-Face

Prerequisites and co-requisites (if applicable)

-

Course content

  1. The Demand for Audit and Other Assurance Services Also the CPA Profession
  2. Audit Reports
  3. Professional Ethics and Legal Liability
  4. Audit Responsibilities and Objectives
  5. Audit Evidence
  6. Audit Planning and Analytical Procedures
  7. Materiality and Risk
  8. Fraud Auditing
  9. Internal Control, Control Risk, and 404 Audits
  10. Audit of Advanced Systems and Electronic Commerce
  11. Overall Audit Strategy and Audit Program

Recommended or required

reading and other learning resources/tools

  1. Arens, A. A., Elder, R. J., & Beasley, M. S. (2017). Auditing and Assurance Services: An Integrated Approach (16 ed.). New Jersey: Pearson Education, Inc. (Required)
  2. IAASB, International Standards on Auditing (Required)
  3. Law no.40 year 2007, Law no.4 year 2011, and Government Regulation no. 20 year 2015 (Required)

Planned learning activities and teaching methods

  1. Lectures
  2. Group Work
  3. Individual Assignments

Language of instruction

Bilingual, Bahasa Indonesia and English

Assessment methods and criteria

Assignment

Course unit title

Auditing II

Course unit code

AKA303

Type of course unit (compulsory, optional)

Compulsory

Level of course unit (according to

EQF: first cycle Bachelor, second cycle Master)

Second Cycle Bachelor

Year of study when the course unit is delivered (if applicable)

2021–2022

Semester/trimester when the course unit is delivered

4th semester

Number of ECTS credits allocated

4.8 credits

Name of lecturer(s)

 

Learning outcomes of the course unit

  1. Students have theoretical and technical knowledge about the application of the auditing process in each cycle of accounting transactions.
  2. Students are able to apply accounting information technology to support the decision-making process.
  3. Students are able to think critically in his involvement in the accounting profession.
  4. Students are able to work in a team.

Mode of delivery (face-to-face, distance learning)

Face-To-Face and Distance Learning (using AULA UNAIR)

Prerequisites and co-requisites (if applicable)

Auditing I

Course content

  1. Overall Audit Strategy and Audit Program
  2. Audit Sampling for Tests of Controls and Substantive Tests of Transactions
  3. Audit Sampling for Tests of Details of Balances
  4. Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions
  5. Completing the Tests in the Sales and Collection Cycle: Accounts Receivable
  6. Audit of the Payroll and Personnel Cycle
  7. Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable
  8. Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts
  9. Audit of the Inventory and Warehousing Cycle
  10. Audit of the Capital Acquisition and Repayment Cycle
  11. Audit of Cash and Financial Instruments
  12. Completing the Audit

Recommended or required

reading and other learning resources/tools

  1. Arens, A. A., Elder, R. J., Beasley, M. S. & Hogan, C. E. (2020). Auditing and Assurance Services (17 ed.). New Jersey: Pearson Education, Inc. (Required)
  2. IAASB, International Standard on Auditing (ISA). (Required)

Planned learning activities and teaching methods

  1. Lectures
  2. Group Presentation
  3. Individual Assignments
  4. Quiz

Language of instruction

Bilingual, Bahasa Indonesia and English

Assessment methods and criteria

  1. Presentation (20%)
  2. Quiz and Assignments (20%)
  3. Midterm exam (20%)
  4. Final exam (40%)

Course unit title

Basic Accounting

Course unit code

AKK101

Type of course unit (compulsory, optional)

Compulsory

Level of course unit (according to

EQF: first cycle Bachelor, second cycle Master)

First Cycle Bachelor

Year of study when the course unit is delivered (if applicable)

2021–2022

Semester/trimester when the course unit is delivered

1st semester

Number of ECTS credits allocated

4.8 credits

Name of lecturer(s)

 

Learning outcomes of the course unit

Students are able to practice the stages in the accounting cycle starting from financial transactions to financial reports

Mode of delivery (face-to-face, distance learning)

Face-To-Face and Distance Learning (Using AULA UNAIR)

Prerequisites and co-requisites (if applicable)

  • -

Course content

  1. Accounting in Action
  2. Accounting Recording process
  3. Adjusting the Accounts
  4. Completing the Accounting Cycle
  5. Accounting for Merchandise Operations
  6. Accounting for Inventories
  7. Fraud, Internal Control, and Cash
  8. Accounting for Receivables
  9. Plant Assets, Natural Resources, and Intangible Assets
  10. Current and Non-Current Liabilities
  11. Corporations: Organization, Share Transactions, and Equity
  12. Investments

Recommended or required

reading and other learning resources/tools

  1. Weygandt, Jerry J., Paul D. Kimmel, Donald E. Kieso, 2019, Financial Accounting with International Financial Reporting Standards, 4th Edition, Jhon Wiley & Sons, Inc., USA. (Required)
  2. Statement of Financial Accounting Standards/PSAK (Recommended)

Planned learning activities and teaching methods

  1. Lectures
  2. Individual Assignments
  3. Quiz

Language of instruction

Bilingual, Bahasa Indonesia and English

Assessment methods and criteria

  1. Attendance (12%)
  2. Quiz and Assignments (28%)
  3. Midterm exam (20%)
  4. Final exam (40%)

Course unit title

Business Analysis

Course unit code

AKM323

Type of course unit (compulsory, optional)

Optional

Level of course unit (according to

EQF: first cycle Bachelor, second cycle Master)

Third Cycle Bachelor

Year of study when the course unit is delivered (if applicable)

2021–2022

Semester/trimester when the course unit is delivered

5th semester

Number of ECTS credits allocated

4.8 credits

Name of lecturer(s)

  1. Dr. Erina Sudaryati, S.E., M.Si., Ak., CMA.
  2. Khusnul Prasetyo, S.E., M.M., Ak., CMA., CA.
  3. Dr. Wiwiek Dianawati, M.Si., S.E., Ak., CMA.
  4. Wulandari Fitri Ekasari, S.Ak., M.Sc., Ak., CFP.

Learning outcomes of the course unit

  1. Students are able to understand the general concept of financial statement analysis.
  2. Students are able to understand the general concepts of liquidity, solvency, profitability, and market analysis using ratios.
  3. Students are able to compile, calculate, and present information on liquidity, solvency, profitability, and market using financial ratios.
  4. Students are able to understand the general concept of prospective analysis.
  5. Students are able to understand the general concept of asset valuation.
  6. Students are able to understand the general concept of stock price valuation and business value.
  7. Students are able to understand general concepts of analysis for credit loan decisions.

Mode of delivery (face-to-face, distance learning)

Face-To-Face

Prerequisites and co-requisites (if applicable)

  1. Financial Management II
  2. Intermediate Accounting I

Course content

  1. The Base of Financial Statement Analysis
  2. Financial Statement Analysis Method Using Common Size Analysis
  3. Systematics of Liquidity, Solvency, and Profitability Analysis
  4. Systematics of Cash Flow Analysis and Investor Analysis (Market Ratio)
  5. Systematic Analysis of Banking Financial Statements
  6. Systematics of Prospective Analysis: Forecasting
  7. Prospective Analysis of Valuation Theory and Related Concepts
  8. The Use of the Necessary Tools in the Implementation of the Assessment
  9. Capital Market Analysis
  10. Asset Valuation Method
  11. Analysis for Credit Loan Decision Making

Recommended or required

reading and other learning resources/tools

  1. Gibson, Charles H., 2009, Financial Statement Analysis: Using Financial Accounting Information, 11th edition, Southwestern Publishing Company. (Required)
  2. Palepu dan Healy, 2013. Business Analysis and Valuation, 5th edition, South-Western College Publishing. (Required)

Planned learning activities and teaching methods

  1. Lectures
  2. Individual assignments

Language of instruction

Bilingual, Bahasa Indonesia and English

Assessment methods and criteria

Assignments

Course unit title

Business Feasibility Study

Course unit code

MNU302

Type of course unit (compulsory, optional)

Optional

Level of course unit (according to

EQF: first cycle Bachelor, second cycle Master)

Second Cycle Bachelor

Year of study when the course unit is delivered (if applicable)

2021–2022

Semester/trimester when the course unit is delivered

4th semester

Number of ECTS credits allocated

4.8 credits

Name of lecturer(s)

  1. Prof. Soegeng Soetedjo, Dr., S.E., Ak.
  2. Dr. Sedianingsih
  3. Rizki Supriyadi, S.E., Ak., MBA.
  4. Alfiyatul Qomariyah, Ph.D.

Learning outcomes of the course unit

  1. Students are able to explain the meaning of business feasibility, its design, and the main concepts in the market aspect.
  2. Students are able to explain the meaning of aspects of marketing, technical and technology, human resources, management, natural resources, and finance.
  3. Students are able to be under the supervision of preparing a business plan by applying aspects in business, especially financial aspects.

Mode of delivery (face-to-face, distance learning)

Face-To-Face

Prerequisites and co-requisites (if applicable)

  1. Financial Management I
  2. Intermediate Accounting I

Course content

  1. The Importance of Feasibility Study and the Process in Preparing Feasibility Study as well as Market Aspects
  2. Business Feasibility Study in terms of Marketing Aspect
  3. Business Feasibility Study in terms of Technical and Technological Aspects.
  4. Business Feasibility Study in terms of Human Resources, Natural Resources, and Management Aspects
  5. Business Feasibility Study in terms of Financial Aspect
  6. Business Feasibility Study in terms of Economic and Risk Aspects
  7. Business Feasibility Study in terms of Social and Environmental Aspects
  8. How to Prepare a Business Feasibility Study in a Manufacturing Company
  9. How to Prepare a Business Feasibility Study in a Manufacturing Company in terms of Marketing and Financial Aspects

Recommended or required

reading and other learning resources/tools

  1. H.M. Yacob Ibrahim.1998. Studi Kelayakan Bisnis. Rineka cipta. (Required)
  2. Husein Umar. 1999 Studi Kelayakan Bisnis, Gramedia. (Required)
  3. Suad Husnan. 1994. Studi Kelayakan Proyek. Fourth edition. UPP.AMP YKPN Yogyakarta. (Required)
  4. Abd. El Rahman K bane. Manual For Preparation of Industrial Feasibility Studies. (Recommended)
  5. Weston and Copelane (1992). Managerial Finance, 9th Edition. The Dryden Press, Orlando, T'lorida. (Recommended)
  6. Marray D Byce (1960) Industrial Development A Guide for Accelerating. McGraw-Hill Book Company, Inc. New York. (Recommended)
  7. David S. Clifton Jr. (1977) Project Feasibility Analysis. A Guides to Profitable New Ventures. New York. John Wiley & Sons. (Recommended)

Planned learning activities and teaching methods

  1. Lectures
  2. Individual assignments

Language of instruction

Bilingual, Bahasa Indonesia and English

Assessment methods and criteria

Assignments

Course unit title

Corporate Governance in Accounting Context

Course unit code

AKM325

Type of course unit (compulsory, optional)

Optional

Level of course unit (according to

EQF: first cycle Bachelor, second cycle Master)

Third Cycle Bachelor

Year of study when the course unit is delivered (if applicable)

2021–2022

Semester/trimester when the course unit is delivered

6th semester

Number of ECTS credits allocated

4.8 credits

Name of lecturer(s)

  1. Iman Harymawan, Ph.D
  2. Wulandari Fitri Ekasari, S.Ak., M.Sc., Ak., CFP

Learning outcomes of the course unit

  1. Students are able to explain the general description of Corporate Governance.
  2. Students are able to explain the material about The General Governance Structure of a Company.
  3. Students are able to explain the material about The Internal Corporate Documents.
  4. Students are able to explain the material about The Board Commissioners.
  5. Students are able to explain the material about The Board of Directors.
  6. Students are able to explain the material about The General Meeting of Shareholders.
  7. Students are able to explain material about Corporate Governance Implications of the Charter Capital.
  8. Students are able to explain the material about dividends.
  9. Students are able to explain material about Corporate Governance Implications of Corporate Securities.
  10. Students are able to explain the material about Information Disclosure.
  11. Students are able to explain the material about Control and Audit Procedures.

Mode of delivery (face-to-face, distance learning)

Face-To-Face

Prerequisites and co-requisites (if applicable)

Management Accounting

Course content

  1. Corporate Governance in General and Its Framework in Indonesia
  2. The General Governance Structure of a Company
  3. The Internal Corporate Documents
  4. The Board of Commissioners Explained
  5. The Board of Directors Explained
  6. The General meeting of Shareholders
  7. Corporate Governance Implications of the Charter Capital
  8. Corporate Dividends
  9. Corporate Governance Implications of Corporate Securities
  10. Corporate Information Disclosure
  11. Corporate Internal Control and Audit Procedures

Recommended or required

reading and other learning resources/tools

The Indonesia Corporate Governance Manual, first edition (2014) by International Finance Corporation, World Bank. (Required)

Planned learning activities and teaching methods

Case-Based Learning

Language of instruction

Bilingual, Bahasa Indonesia and English

Assessment methods and criteria

Assignment, Case Solving, Examination