Auditing II 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 Students have theoretical and technical knowledge about the application of the auditing process in each cycle of accounting transactions. Students are able to apply accounting information technology to support the decision-making process. Students are able to think critically in his involvement in the accounting profession. 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 Overall Audit Strategy and Audit Program Audit Sampling for Tests of Controls and Substantive Tests of Transactions Audit Sampling for Tests of Details of Balances Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions Completing the Tests in the Sales and Collection Cycle: Accounts Receivable Audit of the Payroll and Personnel Cycle Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts Audit of the Inventory and Warehousing Cycle Audit of the Capital Acquisition and Repayment Cycle Audit of Cash and Financial Instruments Completing the Audit Recommended or required reading and other learning resources/tools 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) IAASB, International Standard on Auditing (ISA). (Required) Planned learning activities and teaching methods Lectures Group Presentation Individual Assignments Quiz Language of instruction Bilingual, Bahasa Indonesia and English Assessment methods and criteria Presentation (20%) Quiz and Assignments (20%) Midterm exam (20%) Final exam (40%)
Basic Accounting 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 Accounting in Action Accounting Recording process Adjusting the Accounts Completing the Accounting Cycle Accounting for Merchandise Operations Accounting for Inventories Fraud, Internal Control, and Cash Accounting for Receivables Plant Assets, Natural Resources, and Intangible Assets Current and Non-Current Liabilities Corporations: Organization, Share Transactions, and Equity Investments Recommended or required reading and other learning resources/tools 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) Statement of Financial Accounting Standards/PSAK (Recommended) Planned learning activities and teaching methods Lectures Individual Assignments Quiz Language of instruction Bilingual, Bahasa Indonesia and English Assessment methods and criteria Attendance (12%) Quiz and Assignments (28%) Midterm exam (20%) Final exam (40%)
Business Analysis 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) Dr. Erina Sudaryati, S.E., M.Si., Ak., CMA. Khusnul Prasetyo, S.E., M.M., Ak., CMA., CA. Dr. Wiwiek Dianawati, M.Si., S.E., Ak., CMA. Wulandari Fitri Ekasari, S.Ak., M.Sc., Ak., CFP. Learning outcomes of the course unit Students are able to understand the general concept of financial statement analysis. Students are able to understand the general concepts of liquidity, solvency, profitability, and market analysis using ratios. Students are able to compile, calculate, and present information on liquidity, solvency, profitability, and market using financial ratios. Students are able to understand the general concept of prospective analysis. Students are able to understand the general concept of asset valuation. Students are able to understand the general concept of stock price valuation and business value. 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) Financial Management II Intermediate Accounting I Course content The Base of Financial Statement Analysis Financial Statement Analysis Method Using Common Size Analysis Systematics of Liquidity, Solvency, and Profitability Analysis Systematics of Cash Flow Analysis and Investor Analysis (Market Ratio) Systematic Analysis of Banking Financial Statements Systematics of Prospective Analysis: Forecasting Prospective Analysis of Valuation Theory and Related Concepts The Use of the Necessary Tools in the Implementation of the Assessment Capital Market Analysis Asset Valuation Method Analysis for Credit Loan Decision Making Recommended or required reading and other learning resources/tools Gibson, Charles H., 2009, Financial Statement Analysis: Using Financial Accounting Information, 11th edition, Southwestern Publishing Company. (Required) Palepu dan Healy, 2013. Business Analysis and Valuation, 5th edition, South-Western College Publishing. (Required) Planned learning activities and teaching methods Lectures Individual assignments Language of instruction Bilingual, Bahasa Indonesia and English Assessment methods and criteria Assignments
Business Feasibility Study 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) Prof. Soegeng Soetedjo, Dr., S.E., Ak. Dr. Sedianingsih Rizki Supriyadi, S.E., Ak., MBA. Alfiyatul Qomariyah, Ph.D. Learning outcomes of the course unit Students are able to explain the meaning of business feasibility, its design, and the main concepts in the market aspect. Students are able to explain the meaning of aspects of marketing, technical and technology, human resources, management, natural resources, and finance. 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) Financial Management I Intermediate Accounting I Course content The Importance of Feasibility Study and the Process in Preparing Feasibility Study as well as Market Aspects Business Feasibility Study in terms of Marketing Aspect Business Feasibility Study in terms of Technical and Technological Aspects. Business Feasibility Study in terms of Human Resources, Natural Resources, and Management Aspects Business Feasibility Study in terms of Financial Aspect Business Feasibility Study in terms of Economic and Risk Aspects Business Feasibility Study in terms of Social and Environmental Aspects How to Prepare a Business Feasibility Study in a Manufacturing Company 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 H.M. Yacob Ibrahim.1998. Studi Kelayakan Bisnis. Rineka cipta. (Required) Husein Umar. 1999 Studi Kelayakan Bisnis, Gramedia. (Required) Suad Husnan. 1994. Studi Kelayakan Proyek. Fourth edition. UPP.AMP YKPN Yogyakarta. (Required) Abd. El Rahman K bane. Manual For Preparation of Industrial Feasibility Studies. (Recommended) Weston and Copelane (1992). Managerial Finance, 9th Edition. The Dryden Press, Orlando, T'lorida. (Recommended) Marray D Byce (1960) Industrial Development A Guide for Accelerating. McGraw-Hill Book Company, Inc. New York. (Recommended) 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 Lectures Individual assignments Language of instruction Bilingual, Bahasa Indonesia and English Assessment methods and criteria Assignments
Corporate Governance in Accounting Context 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) Iman Harymawan, Ph.D Wulandari Fitri Ekasari, S.Ak., M.Sc., Ak., CFP Learning outcomes of the course unit Students are able to explain the general description of Corporate Governance. Students are able to explain the material about The General Governance Structure of a Company. Students are able to explain the material about The Internal Corporate Documents. Students are able to explain the material about The Board Commissioners. Students are able to explain the material about The Board of Directors. Students are able to explain the material about The General Meeting of Shareholders. Students are able to explain material about Corporate Governance Implications of the Charter Capital. Students are able to explain the material about dividends. Students are able to explain material about Corporate Governance Implications of Corporate Securities. Students are able to explain the material about Information Disclosure. 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 Corporate Governance in General and Its Framework in Indonesia The General Governance Structure of a Company The Internal Corporate Documents The Board of Commissioners Explained The Board of Directors Explained The General meeting of Shareholders Corporate Governance Implications of the Charter Capital Corporate Dividends Corporate Governance Implications of Corporate Securities Corporate Information Disclosure 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
Cost Accounting Course unit title Cost Accounting Course unit code AKM201 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) Prof. Dr. I Made Narsa, M.Si., Ak., CMA., CA. Dr. Ardianto, S.E., M.Sc., Ak., CA. Khusnul Prasetyo, S.E., M.M., Ak., CMA., CA. Wulandari Fitri Ekasari, S.Ak., M.Sc., Ak., CA. Basuki, Drs., M.Com.(HONS), Ph.D., Ak. CMA., CA. Iman Harymawan, SE., MBA., Ph.D. M. Suyunus, Dr., SE., MAFIS., Ak. Yustrida Bernawati., Dr., S.E., M.Si., Ak Niluh Putu Dian Rosalina Handayani Narsa, S.A., M.Sc. Sedianingsih, Dr., Dra., Ec., S.E., M.Si., Ak. Wiwiek Dianawati, Dr, S.E., M.Si., Ak. Wulandari Fitri Ekasari, S.Ak., M.Sc., Akt., CFP. Yani Permatasari, S.Ak., MBA., Ak. Learning outcomes of the course unit Students are able to understand general concepts related to tracing and charging costs. Students are able to understand the general concepts of accounting systems and cost flows in manufacturing companies. Students are able to understand the general concept of cost calculation using Job Order Costing and Process Costing. Students are able to compile, calculate, and present production cost information using Job Order Costing. Students are able to compile, calculate, and present production cost information using Process Costing. Students are able to calculate the allocation of production costs. Students are able to understand the general concept of production cost planning. Students are able to compile, and present information related to production cost planning. Students are able to understand the general concept of Activity Based Costing. Students are able to calculate, and present production cost information using simple Activity Based Costing. Mode of delivery (face-to-face, distance learning) Face-To-Face Prerequisites and co-requisites (if applicable) Introduction of Accounting II Course content Management, the Controller, and Cost Accounting Cost Concepts and the Cost Accounting Information System Cost Behavior Analysis Cost Systems and Cost Accumulation Job Order Costing Process Costing The Cost of Quality and Accounting for Production Losses Costing By-Products and Joint Products Materials: Controlling, Costing, and Planning Just-In-Time and Backflushing Labor: Controlling and Accounting for Costs Factory Overhead: Departmentalization Recommended or required reading and other learning resources/tools Carter, William K; Hwang, Jin Fa; and Chou, Sheng Te, 2015, Cost Accounting: An Asia Edition, Cengage Learning Asia Pte Ltd. (Required) Planned learning activities and teaching methods Lectures Individual assignments Quiz Language of instruction Bilingual, Bahasa Indonesia and English Assessment methods and criteria Quiz, assignments
Information System Audit Course unit title Information System Audit Course unit code SII404 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) Dina Heriyati, S.E., M.For.Accy. Dr. Damai Nasution, SE., MSi., Sc., Ak., CA. Dr. Devi Sulistyo Kalanjati, SE.,M.Acc.,M.Sc.,Ak. Nadia Anridho, S.Ak., MBA., Ph.D. Learning outcomes of the course unit Students have specific knowledge and capabilities in accounting. Students are able to apply accounting information technology to support the decision-making process. Students are able to think critically in his involvement in the accounting profession. Students are able to work in a team. 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) - Course content Auditing, Assurance, and Internal Control IT Governance System Security: Networks, Operating Systems, and Data Management Systems Development and Program Change Procedures Overview of Transaction Processing and financial Reporting Systems Computer-Assisted Audit Tools and Techniques CAATTs for Data Extraction and Analysis Evaluating Asset and Data integrity Evaluation System Effectiveness and Efficiency Managing the Information Systems Audit Function Recommended or required reading and other learning resources/tools Hall, J.A. (2016). Information technology auditing. Cengage Learning, 4th edition. (Required) Weber, R. (1999). Information systems control and audit. Prentice Hall, 3rd ed. (Required) Planned learning activities and teaching methods Lectures Presentation Discussion Quiz Language of instruction Bilingual, Bahasa Indonesia and English Assessment methods and criteria Assignment, Quiz, Examination
Integrated and Sustainability Reporting Course unit title Integrated and Sustainability Reporting Course unit code AKM324 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) Khusnul Prasetyo, S.E., M.M., CMA., Ak., CA. Iman Harymawan, S.E., MBA., Ph.D. Learning outcomes of the course unit Students are able to understand and explain the general description of What is One Report. Students are able to understand and explain the material about United Technologies Corporation's First Integrated Report. Students are able to understand and explain the material about The State of Financial Reporting Today. Students are able to understand and explain the material about The State of Nonfinancial Reporting Today. Students are able to understand and explain the material about Sustainable Strategies for a Sustainable Society. Students are able to understand and analyze It's Time for One Report. Students are able to understand and conduct analysis about The Internet and Integrated Reporting. Students are able to understand and perform analysis using the Integrated Reporting for a Sustainable Society approach. Mode of delivery (face-to-face, distance learning) Face-To-Face Prerequisites and co-requisites (if applicable) Management Accounting Course content What Is One Report? United Technologies Corporation’s First Integrated Report The State of Financial Reporting Today The State of Non-Financial Reporting Today Sustainable Strategies for a Sustainable Society It’s Time for One Report The Internet and Integrated Reporting Integrated Reporting for a Sustainable Society Recommended or required reading and other learning resources/tools Eccles, R. G., & Krzus, M. P. (2010). One report: Integrated reporting for a sustainable strategy. John Wiley & Sons. (Required) Planned learning activities and teaching methods Lectures Individual assignments Group presentation Language of instruction Bilingual, Bahasa Indonesia and English Assessment methods and criteria Assignments
Intermediate Accounting I Course unit title Intermediate Accounting I Course unit code AKK201 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 2nd semester Number of ECTS credits allocated 4.8 credits Name of lecturer(s) Learning outcomes of the course unit Students are able to explain the conceptual framework of financial accounting, the application of financial accounting standards, and analysis of assets in financial statements. 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 Financial Reporting and Accounting Standards Conceptual Framework for Financial Reporting The Accounting Information System Income Statement and Related Information Statement of Financial Position and Statement of Cash Flows Accounting for Cash and Receivables A Cost-Basis Approach Valuation of Inventories Additional Valuation Issues of Inventories Acquisition and Disposition of Property, Plant, and Equipment Depreciation, Impairments, and Depletion Accounting for Intangible Assets Recommended or required reading and other learning resources/tools Kieso, Donald E, Jerry J. Weygandt, and Terry D. Warfield. 2018. Intermediate Accounting. IFRS 3rd Edition. John Wiley & Sons, Inc.: USA. (Required) Financial Accounting Standards/SAK (Recommended) Planned learning activities and teaching methods Lectures Individual Assignments Quiz Language of instruction Bilingual, Bahasa Indonesia and English Assessment methods and criteria Attendance (19%) Quiz and assignments (21%) Midterm exam (20%) Final exam (40%)
Intermediate Accounting II Course unit title Intermediate Accounting II Course unit code AKK202 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 Students are able to explain and report transactions of liabilities, equity shares and investments in accordance with financial accounting standards. 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 Accounting for Current Liabilities, Provision, and Contingencies Accounting for Non-Current Liabilities Equity Dilutive Securities and Earnings per Share Investments Recommended or required reading and other learning resources/tools Kieso, Donald E, Jerry J. Weygandt, and Terry D. Warfield. 2018. Intermediate Accounting IFRS Edition. Second Edition. Jhon Wiley & Sons, Inc.: USA. (Required) Statement of Financial Accounting Standards/PSAK (Recommended) Planned learning activities and teaching methods Lectures Individual Assignments Quiz Language of instruction Bilingual, Bahasa Indonesia and English Assessment methods and criteria Attendance (13%) Quiz and assignments (17%) Midterm exam (25%) Final exam (45%)
Intermediate Accounting III Course unit title Intermediate Accounting III Course unit code AKK207 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 Students are able to apply income accounting, pension accounting, rental accounting, accounting changes and error analysis, prepare cash flow statements, and implement the process of making financial statement presentation and disclosure. 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 Accounting for Leases Revenue Recognition Accounting for Pensions and Postretirement Benefits Accounting Changes and Error Analysis Statement of Cash Flows Presentation and Disclosure in Financial Reporting Recommended or required reading and other learning resources/tools Kieso, Donald E, Jerry J. Weygandt, and Terry D. Warfield. 2018. Intermediate Accounting. IFRS 3rd Edition. John Wiley & Sons, Inc.: USA. (Required) Statement of Financial Accounting Standards/PSAK. (Recommended) Planned learning activities and teaching methods Lectures Individual Assignments Quiz Language of instruction Bilingual, Bahasa Indonesia and English Assessment methods and criteria Attendance (12%) Quiz and Assignments (28%) Midterm exam (20%) Final exam (40%)
Internal Audit Course unit title Internal Audit Course unit code AKA304 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) Hendarjatno, Drs. M.Si.,Ak. Ardianto, Dr., S.E., M.Si., Ak. Widi Hidayat, Prof. Dr., S.E., M.Si., Ak., CMA. Yustrida Bernawati., Dr., S.E., M.Si., Ak Hartono, Drs., M.M., Ak., CMA. Soegeng Soetedjo, Prof., Dr., S.E., Ak. Iswajuni, Dra., M.Si., Ak. Learning outcomes of the course unit Students are able to explain the concept of internal audit in organizations and understand the internal audit professional standards. Students are able to explain the concepts of internal control and risk management and evaluate the organization's internal control. Students are able to explain the process of planning and implementing internal audits in organizations. Students are able to explain the management and organization of the internal audit function in the organization. Students are able to understand the role of internal audit in the organization's code of ethics program and whistleblower program. Students are able to understand the role of internal audit in detecting and preventing fraud in organizations. Students are able to understand the role of internal audit as a company consultant. Mode of delivery (face-to-face, distance learning) Face-To-Face Prerequisites and co-requisites (if applicable) Accounting Information System Course content Significance of Internal Auditing in Enterprises Today and An Internal Audit Common Body of Knowledge The COSO Internal Control Framework and the 17 COSO Internal Control Principles COBIT and Other ISACA Guidance Enterprise Risk Management: COSO ERM Performing Effective Internal Audits Testing, Assessing, and Evaluating Audit Evidence Control Self-Assessments and Internal Audit Benchmarking Areas to Audit: Establishing an Audit Universe and Audit Programs Managing the Internal Audit Universe and Key Competencies Documenting Audit Results through Process Modeling and Workpapers Reporting Internal Audit Results Board Audit Committee Communications Ethics and Whistleblower Programs Fraud Detection and Prevention Professional Certifications and the Modern Internal Auditor as an Enterprise Consultant Recommended or required reading and other learning resources/tools Moeller, R. 2016. Brink’s Modern Internal Auditing, 8th Ed. Wiley & Sons, Inc. (Required) Standar Profesi Audit Internal, 2004. Konsorsium Organisasi Profesi Auditor Internal. (Recommended) Moeller, R. 2004.Sarbanes-Oxley and the New Internal Auditing Rules. Wiley & Sons, Inc. (Recommended) Planned learning activities and teaching methods Lectures Group work Individual assignments Language of instruction Bilingual, Bahasa Indonesia and English Assessment methods and criteria Assignments