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