Course unit title

Governmental Accounting System

Course unit code

AKP603

Type of course unit (compulsory, optional)

Compulsory

Level of course unit (according to

EQF: first cycle Bachelor, second cycle Master)

Second Cycle Master

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 ECTS

Name of lecturer(s)

  1. Dr. Sri Ningsih, SE.,M.Si.,Ak., CA

Learning outcomes of the course unit

  1. Students are able to identify and explain the Understanding of Government Accounting Systems, Legal Basis, and Stages in the preparation of Governmental Accounting Systems for both central and local governments.
  2. Students are able to identify, explain and analyze the components of governmental financial reports, financial report formats, the role of governmental financial reports, both for the central government and local governments
  3. Students are able to identify, understand and explain the implementation and administration process at the treasurer as well as the accounting process in SKPD and SKPKD.
  4. Students are able to understand, apply, and analyze governmental accounting systems for LRA Revenue, LO Revenue, and Financing Revenue accounts
  5. Students are able to understand, apply, and analyze governmental accounting systems for Expenditures, Expenses, and Financing Expenditure accounts
  6. Students are able to understand, apply, and analyze governmental accounting systems for Asset and Liability accounts
  7. Students are able to explain and apply the Governmental Financial Statement Preparation process

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

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

Prerequisites and co-requisites (if applicable)

  1. Public Sector Accounting

Course content

  1. Preliminary:
    1. Definition of Government Accounting System (Central and Regional)
    2. Legal basis
    3. Stages in the preparation of SAPD and SAPP
  2. Local Government Financial Reports:
    1. Budget Realization Report (LRA)
    2. Report on Changes in Budget Balance (LP SAL)
    3. Operational Report (LO)
    4. Equity Change Report (LPE)
    5. balance
    6. Cash Flow Statement (LAK)
    7. Notes to Financial Statements (CALK)
  3. Implementation and Administration at the local government treasurer:
    1. Legal basis
    2. Implementation and Administration of Cash Receipts
    3. Execution and Administration of Cash Disbursements
    4. PPKD and SKPD Accounting
  4. Local Government Accounting System (1)- Revenue and Financing Revenue:
    1. LRA Revenue
    2. LO Pendapatan income
    3. Funding Receipt
  5. Local Government Accounting System (2) - Expenditures, Expenses, and Financing Expenditures:
    1. Shopping
    2. Burden
    3. Financing Expenditure
  6. Local Government Accounting System (3)-Assets and liabilities
    1. Cash and cash equivalents
    2. Receivables
    3. Stock
    4. Investment
    5. Fixed assets
    6. Reserved fund
    7. Obligation
  7. Preparation of Local Government Financial Reports:
    1. Preparation of SKPD Financial Reports
    2. Preparation of PPKD financial reports
  8. Central Government Financial Report:
    1. Budget Realization Report (LRA)
    2. Report on Changes in Budget Balance (LP SAL)
    3. Operational Report (LO)
    4. Equity Change Report (LPE)
    5. balance
    6. Cash Flow Statement (LAK)
    7. Notes to Financial Statements (CALK)
  9. Implementation and Administration at the central government treasurer:
    1. Legal basis
    2. Implementation and Administration of Cash Receipts
    3. Execution and Administration of Cash Disbursements
    4. PPKD and SKPD Accounting
  10. Central Government Accounting System (1)- Revenue and Financing Revenue:
    1. LRA Revenue
    2. LO Pendapatan income
    3. Funding Receipt
  11. Central Government Accounting System (2) - Expenditures, Expenses, and Financing Expenditures:
    1. Expenditure
    2. Expense
    3. Financing Expenditure
  12. Central Government Accounting System (3)-Asset
    1. Cash and cash equivalents
    2. Receivables
    3. Stock
    4. Investment
  13. Central Government Accounting System (3)-Assets and liabilities
    1. Fixed assets
    2. Reserved fund
    3. Obligation
  14. Preparation of Central Government Financial Reports:
    1. Preparation of SKPD Financial Reports
    2. Preparation of PPKD financial reports

Recommended or required

reading and other learning resources/tools

  1. Law 17/2003 on State Finance
  2. Law 1/2004 on State Treasury
  3. Law 15/2004 concerning Audit of State Finance Management and Accountability
  4. PP 58/2005 concerning Regional Financial Management
  5. PP 71/2010 concerning Government Accounting Standards
  6. Permendagri Number 13/2006 concerning Guidelines for Regional Financial Management as revised by Permendagri Number 59/2007 and Permendagri Number 21/2011
  7. Permendagri Number 64 of 2013 concerning the Implementation of Accrual-Based Government Accounting Standards in Regional Governments
  8. Minister of Finance Regulation Number 238/PMK.05/2011 concerning General Guidelines for Government Accounting Systems
  9. Minister of Finance Regulation No. 213/PMK.05/2013 concerning the accounting and financial reporting system of the central government.

Planned learning activities and teaching methods

  1. Lectures
  2. Discussion
  3. Individual assignments

Language of instruction

Bahasa Indonesia

Assessment methods and criteria

Midterms 40%, Finals 60%

Course unit title

Information Technology Management

Course unit code

MNU612

Type of course unit (compulsory, optional)

Compulsory

Level of course unit (according to

EQF: first cycle Bachelor, second cycle Master)

Second Cycle Master

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 ECTS

Name of lecturer(s)

  1. Dr. Noorlailie Soewarno, SE., MBA., CMA., CA.
  2. Dr. Rer. Pol., Debby Ratna Daniel, SE., CMA., CIBA., Ak.
  3. Dr. isnalita, MSi, Ak.
  4. Ir. Maryono Supoyo, MS

Learning outcomes of the course unit

  1. Able to understand the four main components of information technology (hardware, software, networks, and data) in the digital era
  2. Able to understand the application of information technology used by organizations and companies
  3. Able to understand the methods of obtaining information systems and explain the differences
  4. Able to understand the management of each information system component and the management of information system organizational functions
  5. Able to conduct research on information technology management with appropriate research methodologies.

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. Introduction to Information Technology Management
  2. Computer Systems
  3. Telecommunications and Networking
  4. The Data Resources
  5. Enterprise Systems
  6. Managerial Support Systems
  7. E-Business Systems
  8. Basic Information Systems Concepts and Tools.
  9. Methodologies for Custom Software
  10. Methodologies for Purchased Software
  11. IT Project management
  12. Planning Information Systems Resources
  13. Leading The IS Functions
  14. Information Security
  15. Social, Legal, and Ethical Issues

Recommended or required

reading and other learning resources/tools

  1. Carol V. Brown, Managing Information Technology, 7th edition, Pearson Education, Inc., Upper Saddle River, New Jersey, 2012.
  2. Articles from relevant journals

Planned learning activities and teaching methods

  1. Lectures
  2. Discussion
  3. Individual assignments

Language of instruction

Bahasa Indonesia

Assessment methods and criteria

Midterms 40%, Finals 60%

Course unit title

Inspection, Investigation and Billing

Course unit code

AKP605

Type of course unit (compulsory, optional)

Optional

Level of course unit (according to

EQF: first cycle Bachelor, second cycle Master)

Second Cycle Master

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 ECTS

Name of lecturer(s)

  1. Wan Juli, SE., MBA.,CPA.,BKP.,Ak
  2. Drs. Sudibjo, MM
  3. Dra. Zeti Arina, MSi., BKP

Learning outcomes of the course unit

  1. Students are able to explain procedures and problems regarding the Inspection
  2. Students are able to explain procedures and problems regarding the Investigation
  3. Students are able to explain procedures and problems in the Billing Process

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. Legal basis for examination
  2. Definition, purpose, scope, place and time of inspection
  3. Object, inspection standard, inspection type
  4. DGT inspection policy
  5. field inspection or office inspection for the purpose of testing compliance with tax obligations
  6. field inspection or office inspection for other purposes
  7. Taxpayer's rights and obligations
  8. Rights/authorities and obligations of tax auditors
  9. The auditor's obligation to keep information confidential and the sanctions for leaking secrets
  10. Third party obligations in tax audit
  11. Obligation to provide data/information and sanctions
  12. Bank secrecy before and after Perpu 1/2017 and its implementing rules (PMK-70/PMK.03/2017 stdd PMK-73/PMK.03/2017)
  13. The process of checking, planning, studying files, analyzing tax returns and financial reports
  14. Identify problems, audit risks, identify locations, determine the scope of the inspection
  15. Develop inspection program
  16. Implementation of inspection
  17. Procedures used in tax audit
  18. Sampling, working papers and reporting of tax audit results
  19. Refund of tax overpayment (Article 17 UUKUP)
  20. examination of overpaid VAT SPT
  21. Type, time period
  22. Due to overpayment
  23. inspection procedures, confirmation
  24. PKP risk level
  25. Qualitative and quantitative risk analysis
  26. Examination techniques and methods
  27. Study and evaluation of internal control system
  28. Special relationship concept
  29. obligatory master file, local file and CbCr (PMK 213/PMK.03/2016)
  30. Taxpayer business characteristics
  31. Transfer pricing method
  32. Applying the principles of fairness and business practice
  33. The definition of investigation, investigation, investigator, investigator's authority, legal principles, investigative norms and possible sources of knowledge of criminal acts in the taxation sector
  34. Evidence of tax crime
  35. System or theory of proof
  36. Observation
  37. Examination of preliminary evidence of criminal acts in the field of taxation
  38. Investigation Norms
  39. Actions that a tax investigator can take during an investigation
  40. Search and seizure
  41. Examination of suspects and witnesses or experts
  42. Delegation of the results of the investigation to the public prosecutor and pre-prosecution
  43. Termination of Investigation
  44. Definition of prosecution and public prosecutor
  45. Public prosecutor's authority
  46. Preparation of a letter of indictment or a letter of claim and the delegation of an indictment
  47. Termination of Prosecution
  48. Examination of cases in court and judge's decision
  49. Legal efforts of the defendant (convict) and the public prosecutor and pretrial
  50. Rights of the suspect or defendant
  51. Detention period before getting a permanent legal decision
  52. Execution of Judge's decision
  53. Basic Understanding of Tax Collection in General (according to UUKUP)
  54. State pre-emptive rights
  55. Tax Collection Subject: Tax Officers and Bailiffs
  56. Overview Tax collection process
  57. Problems in the field of tax collection in practice
  58. Procedure for issuing a warrant and the time period
  59. Confiscation procedure and the terms or conditions for the confiscation
  60. Auction Procedure and the terms or conditions for the auction
  61. Procedure for issuing a warrant and the time period
  62. Confiscation procedure and the terms or conditions for the confiscation
  63. Auction Procedure and the terms or conditions for the auction
  64. Prevention Procedures and terms or conditions of Prevention
  65. Hostage-taking procedures and hostage-taking terms or conditions
  66. Legal action against the implementation of billing (Lawsuit)
  67. Tax Collection Criminal Provisions

Recommended or required

reading and other learning resources/tools

  1. Tax Law (KUP Law, Income Tax Law, and VAT Law) (B1)
  2. Law No.19 of 2000 concerning amendments to Law no. 19 of 1997 concerning Collection of Taxes by Forced Letter (B2)
  3. Diaz Priantara, Completely Peeling Tax Supervision, Audit, and Investigation, PT Index Year 2009, First Printing (B3)
  4. Implementation Rules (AP) in accordance with the subject matter include:
    1. DGT KEP No. KEP-01/PJ.7/1990 Regarding Tax Audit Guidelines
    2. PER-DGT No.PER-22/PJ/2013 concerning Guidelines for Tax Audit against Taxpayers who have a Special Relationship
    3. PMK No. 17/PMK.03/2013 concerning Procedures for Examination in conjunction with PMK No. 184/PMK.03/2015 concerning Amendments to PMK No. 17/PMK.03/2013 concerning Examination Procedures
    4. PER-DGT No. PER-23/PJ/2013 Regarding Audit Standards
    5. PER-DGT No. PER-07/PJ/2017 Regarding Guidelines for Field Audits in the context of audits to test compliance with tax obligations fulfillment
    6. SE-DGT No.SE-10/PJ/2017 concerning technical guidelines for field inspections in the context of audits to test compliance with tax obligations
    7. SE-DGT No.SE- 06/PJ/2016 Regarding Audit Policy
    8. PMK No.73/PMK.03/2017 Regarding Amendments to PMK No: 70/PMK.03/2017 Regarding Technical Guidelines Regarding Access to Financial Information for Tax purposes
    9. PMK No. 213/PMK.03/2016 Concerning the types of documents and/or additional information that must be kept by taxpayers conducting transactions with related parties, and the procedures for managing them
    10. SE-16/PJ/2017 Regarding Access to Financial Information for Tax Purposes

Planned learning activities and teaching methods

  1. Lectures
  2. Discussion
  3. Individual assignments

Language of instruction

Bahasa Indonesia

Assessment methods and criteria

Midterms 40%, Finals 60%

Course unit title

International Taxation

Course unit code

PJK602

Type of course unit (compulsory, optional)

Compulsory

Level of course unit (according to

EQF: first cycle Bachelor, second cycle Master)

Second Cycle Master

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 ECTS

Name of lecturer(s)

  1. Dr Elia Mustikasari, M.Si, CA, BKP
  2. Wan Juli, SE, MBA, CPA, BKP, Ak.

Learning outcomes of the course unit

This course provides students with knowledge about the basic principles of international taxation issues, the provisions in the Tax Treaty to overcome double taxation or to avoid double non-taxation and the application of these principles in the practice of transactions with overseas parties.

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. International Tax Policy
  2. Double Taxation
  3. International Tax from the perspective of Income Tax Law
  4. Double Tax Treaties
  5. Legal Framework of Double Tax Treaties
  6. Structure of Double Tax Treaties 
  7. Double Tax Treaties
  8. Legal Framework of Double Tax Treaties
  9. Structure of Double Tax Treaties 
  10. Personal and Material Scope of double Tax Treaties
  11. Residence
  12. Permanent Establishment
  13. Business Profit
  14. Immovable Property
  15. Shipping
  16. Associated Enterprise
  17. Capital gains
  18. Dividend
  19. Interest
  20. Royalties
  21. Beneficial Owner
  22. Dependent and independent personal services
  23. Directors’ fee 201
  24. Sports and entertainer
  25. Pensioner and Government employees
  26. Students and professor
  27. Other income 202
  28. Elimination method (exemption and credit method)
  29. Non discrimination method
  30. Exchange of Information
  31. Diplomatic and consulates 
  32. International Tax Avoidance Concepts 240
  33. BEPS project (readings)
  34. Transfer Pricing

Recommended or required

reading and other learning resources/tools

  1. Kevin Holmes, 2007, International Tax Policy and Double Tax Treaty, IBFD.
  2. Roy Rohatgi, 2005, Basic International Taxation, Richmond.
  3. Darussalam dan Danny Septriadi (Editors), 2017, Perjanjian Penghindaran Pajak Berganda, DDTC.
  4. Rachmanto Surahmat, 2000, Persetujuan Penghindaran Pajak Berganda, Gramedia.
  5. Rachmanto Surahmat, 2011, Kebijakan Persetujuan Penghindaran Pajak Berganda Indonesia, Salemba Empat.

Planned learning activities and teaching methods

  1. Lectures
  2. Discussion
  3. Individual assignments

Language of instruction

Bahasa Indonesia

Assessment methods and criteria

Midterms 40%, Finals 60%

Course unit title

Local Taxes and Local Levies

Course unit code

AKP606

Type of course unit (compulsory, optional)

Optional

Level of course unit (according to

EQF: first cycle Bachelor, second cycle Master)

Second Cycle Master

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 ECTS

Name of lecturer(s)

  1. Dr. Heru Tjaraka, SE, MSi, BKP, AK, CA
  2. Dr. Elia Mustikasari, SE, MSi, CMA, BKP, BAP, AK, CA

Learning outcomes of the course unit

  1. Students are able to explain the general understanding of local taxes and regional levies
  2. Students are able to explain the concept of local taxes in accordance with the provisions of the applicable tax laws in Indonesia.
  3. Students are able to explain the concept of regional levies in accordance with the provisions of the applicable tax laws in Indonesia.
  4. Students are able to explain the calculation of local taxes in accordance with the provisions of the applicable tax laws
  5. Students are able to explain their rights and obligations as local taxpayers and regional levies in accordance with the provisions of the applicable tax laws.
  6. Students are able to explain the policy of extensification and intensification of local taxes and regional levies.

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. Legal basis governing the imposition of regional taxes and regional levies
  2. General understanding of local taxes and levies
  3. Types of local taxes and levies
  4. Legal basis governing PKB and BBN KB
  5. Subjects and Objects of PKB and BBNKB
  6. Tariffs and calculation methods for PKB and BBN KB
  7. Procedure for collecting PKB and KB BBN
  8. Payment and billing procedures for PKB and KB BBN
  9. Local tax investigation
  10. Legal basis governing PBBKB, surface water tax and cigarette tax
  11. The subject and object of PBBKB, surface water tax and cigarette tax
  12. Tariffs and methods for calculating PBBKB, surface water taxes and cigarette taxes
  13. Procedures for collecting PBBKB, surface water tax and cigarette tax
  14. Procedures for payment and collection of PBBKB, surface water tax and cigarette tax
  15. Tax investigation
  16. Legal basis governing Hotel and Restaurant Tax
  17. Tax Subjects and Objects
  18. Rates and how to calculate
  19. Tax collection procedures
  20. Procedures for payment and collection of taxes
  21. Local tax investigation
  22. Legal basis governing Entertainment Tax and Advertising Tax
  23. Tax Subjects and Objects
  24. Rates and how to calculate
  25. Tax collection procedures
  26. Procedures for payment and collection of taxes
  27. Local tax investigation
  28. Legal basis governing Street Lighting Tax and Parking Tax
  29. Tax Subjects and Objects
  30. Rates and how to calculate
  31. Tax collection procedures
  32. Procedures for payment and collection of taxes
  33. Local tax investigation
  34. The legal basis governing the Tax on Non-Metal Minerals and Rocks, Groundwater Tax, and Swallow's Nest Tax
  35. Tax Subjects and Objects
  36. Rates and how to calculate
  37. Tax collection procedures
  38. Procedures for payment and collection of taxes
  39. Local tax investigation
  40. The legal basis governing BPHTB and the history of its imposition
  41. BPHTB Subjects and Objects
  42. Tariff, Basis of Imposition and how to calculate it
  43. When and where BPHTB is payable
  44. BPTHB payment procedures
  45. Procedure for requesting objections and appeals from BPTHB
  46. Procedure for reducing BPTHB
  47. Sanctions in BPHTB
  48. BPHTB Profit Sharing
  49. Legal basis governing PBB P2
  50. Tax Subjects and Objects and their exceptions
  51. Rates and how to calculate
  52. SPOP registration and filling
  53. Procedures for payment and collection of taxes
  54. The imposition of sanctions in the United Nations
  55. UN reduction
  56. United Nations Objection and Appeal
  57. United Nations revenue sharing
  58. Duties of the Authorized Official
  59. Criminal provisions
  60. Legal basis governing public service levies
  61. Legal basis governing business service retribution
  62. Legal basis governing the retribution for certain licensing services

Recommended or required

reading and other learning resources/tools

  1. Law Number 28 of 2009 concerning PDRD (B1)
  2. Law Number 12 of 1985 in conjunction with Law Number 12 of 1994 concerning PBB (B2)
  3. Law Number 21 of 1997 in conjunction with Law Number 20 of 2000 concerning BPHTB (B3)
  4. Associated PDRD turan implementation(AP)

Planned learning activities and teaching methods

  1. Lectures
  2. Discussion
  3. Individual assignments

Language of instruction

Bahasa Indonesia

Assessment methods and criteria

Midterms 40%, Finals 60%

Course unit title

Public Policy Analysis

Course unit code

SON641

Type of course unit (compulsory, optional)

Optional

Level of course unit (according to

EQF: first cycle Bachelor, second cycle Master)

Second Cycle Master

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 ECTS

Name of lecturer(s)

  1. Dr. Zaenal Fanani
  2. Dr. Sri Ningsih
  3. Prof. Dr. Yusuf

Learning outcomes of the course unit

This course provides students with knowledge about Introduction to Public Policy Analysis, Attitudes and Values in Analysis, Policy Models and Policy Analysis Models, Policy Analysis Methods, Typology of Policy Issues, Public Policy Analysis as a Process, Public Policy Analysis as a Process (Continued), Cost Benefit Analysis (CBA) in Public Policy, SWOT Analysis in Public Policy, Deliberative Policy Analysis, Public Policy Analysis and Globalization, Journal of Policy Analysis and Good Governance, Journal of Policy Analysis and Good Governance, Critical Review Journal of Policy Analysis

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. Policy issues and dimensions
  2. Basic knowledge related to policy analysis
  3. Multiple perspectives in policy studies
  4. Various tools, skills and basic policy expertise
  5. The meaning of a value in policy analysis
  6. Types of policy analysis in public policy analysis
  7. Analytical framework in public policy analysis
  8. Meaning and use of policy models
  9. Meaning and use of Policy Analysis Model
  10. Description of Policy Analysis methods
  11. Characteristics of Policy Analysis Methods
  12. Public policy issues
  13. Characteristics of policy issues
  14. Hierarchy of public policy issues
  15. Basic Principles of Public Policy
  16. Policy analysis as a process
  17. Policy evaluation and policy research
  18. The best policy alternative
  19. Alternative policies
  20. Use of Cost Benefit Analysis (CBA) in Public Policy
  21. Case examples of Cost Benefit Analysis (CBA) in Public Policy
  22. SWOT analysis in public policy
  23. Substance of Deliberative Policy Analysis
  24. Comparison with other public policy models
  25. Global issues and regional issues
  26. Global issues that affect public policy
  27. Theoretical and empirical cases and discussions of Policy Analysis and Good Governance in the journal
  28. Theoretical and empirical cases and discussions of Policy Analysis and Good Governance in the journal
  29. Case criticism and theoretical and empirical discussion of Policy Analysis in the journal

Recommended or required

reading and other learning resources/tools

  1. Dunn, William N. 2000. Analisis Kebijakan Publik. Yogyakarta : PT. Hanindita Graha
  2. Jurnal dan referensi yang terkait
  3. Nugroho, Riant, 2007. Analisis Kebijakan . Elek Media Komputindo : Jakarta
  4. Suharto, Edi. 1997. Pembangunan, Kebijakan Sosial dan Pekerjaan Sosial : Spektrum Pemikiran, Bandung : Lembaga Studi Pembangunan
  5. Wahab, S.A. 1999. Analisis Kebijakan Publik Teori dan Praktek. Malang : PT. Danar Mitra Inc Penerbit Universitas Brawijaya.

Planned learning activities and teaching methods

  1. Lectures
  2. Discussion
  3. Individual assignments

Language of instruction

Bahasa Indonesia

Assessment methods and criteria

Midterms 40%, Finals 60%

Course unit title

Public Sector Strategic Management

Course unit code

MNU613

Type of course unit (compulsory, optional)

Compulsory

Level of course unit (according to

EQF: first cycle Bachelor, second cycle Master)

Second Cycle Master

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 ECTS

Name of lecturer(s)

  1. Nadia, SAk., MBA
  2. Dr. Noorlilie S., MBA

Learning outcomes of the course unit

After taking this Public Sector Strategic Management course, students are expected to be able to explain what is meant by strategic management, describe the business environment that affects strategy formulation, explain corporate level strategy and SBU (Strategic Business Unit) level, explain the strategy execution approach by designing a Strategy Map and identify strategic measures using the Balanced Scorecard approach.

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. Basic concepts of public sector strategic management
  2. Review global strategic planning
  3. Concepts of ethics, social responsibility, and sustainability
  4. Concept of internal and external audit
  5. Concept of strategy implementation
  6. Concept of strategy execution 
  7. Concept of blue ocean strategy
  8. Concept of strategy maps

Recommended or required

reading and other learning resources/tools

  1. David, F.R. and David, F.R., 2017. Strategic Management: A Competitive Advantage Approach Concepts and Cases. Sixteenth Edition, Essex, England: Pearson. (DD)
  2. Joyce, P. 2015. Strategic Management in the Public Sector. Routledge: New York. (JP)
  3. Ireland, R.D., R.E. Hoskisson, and M. Hitt, 2013. The Management of Strategy, 10th Edition, Mason OH: South-Western Cengage Learning. 
  4. David, R.D., 2011. Strategic Management: Concepts and Cases, Thirteen Edition, Upper Saddle River, NJ: Pearson Education, Inc.
  5. Kim, W.C. and Mauborgne, R. 2005. Blue Ocean Strategy: How to Create Uncontested Market Space and Make the Competition Irrelevant, Harvard Business Scool Press. (KM)
  6. Kaplan, R.S. and Norton, D.P. 2004. Strategy Maps: Converting Intangible Assets into Tangible Outcomes, Harvard Business School Press (KN)

Planned learning activities and teaching methods

  1. Lectures
  2. Discussion
  3. Individual assignments

Language of instruction

Bahasa Indonesia

Assessment methods and criteria

Midterms 40%, Finals 60%

Course unit title

Research Methodology I

Course unit code

PNE697

Type of course unit (compulsory, optional)

Compulsory

Level of course unit (according to

EQF: first cycle Bachelor, second cycle Master)

Second Cycle Master

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 ECTS

Name of lecturer(s)

  1. Dr. Hamidah, M.Si.,Ak
  2. Prof.Dr.Bambang Tjahjadi,SE.,M.Si.,Ak
  3. Dr.Zainal Fanani, SE.,M.Sc.,Ak.
  4. Iman Harymawan,P.hD 

Learning outcomes of the course unit

Students are able to:

  1. Find and determine research topics and make a good background.
  2. Develop research objectives and benefits.
  3. Compiling their Thesis (CHAPTER I)

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. Finding and developing research topics related to current issues in accounting
  2. Criticizing and developing research background
  3. Mapping of similar or relevant research on the topic of at least 20 journals
  4. Examine and describe research motivations, research positions, research debates in the research background
  5. Present the research background by paying attention to the coherence between paragraphs, and the phenomenon of the research topic
  6. Determine and present the theory that will be used to analyze the research results
  7. Make research objectives and benefits
  8. Write the background, objectives and benefits of the research

Recommended or required

reading and other learning resources/tools

  1. Blaikie, Norman. 2003. Designing Social Research, The Logic of Anticipation. Great Britain, MPG Books, Ltd
  2. Chacko, G.K. 2004. Problem Formation & Formulation. Australia: Thomson

Planned learning activities and teaching methods

  1. Lectures
  2. Discussion
  3. Individual assignments

Language of instruction

Bahasa Indonesia

Assessment methods and criteria

Midterms 40%, Finals 60%

Course unit title

Research Methodology II

Course unit code

PNE683

Type of course unit (compulsory, optional)

Compulsory

Level of course unit (according to

EQF: first cycle Bachelor, second cycle Master)

Second Cycle Master

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 ECTS

Name of lecturer(s)

  1. Dr. Hamidah, M.Si.,Ak
  2. Prof.Dr.Bambang Tjahjadi,SE.,M.Si.,Ak
  3. Dr.Zainal Fanani, SE.,M.Sc.,Ak.
  4. Iman Harymawan,P.hD 

Learning outcomes of the course unit

Students are able to:

  1. Explain the importance of theory in a research
  2. Develop a conceptual framework for research.
  3. Determine the research approach
  4. Determine sites, data sources, research respondents
  5. Selecting and compiling research data analysis techniques
  6. Prepare CHAPTER II and CHAPTER III of their thesis proposal

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. Finding and developing research topics related to current issues in accounting
  2. Mapping and developing theories to be used in research
  3. Examine and describe research motivations, research positions, research debates in the research background
  4. Developing and compiling research framework
  5. Determine the appropriate research approach to the research topic
  6. Understand and apply the concept of objects and research subjects
  7. Understand and apply research design (research data)
  8. Master and apply data analysis techniques
  9. Write a thesis proposal

Recommended or required

reading and other learning resources/tools

  1. Blaikie, Norman. 2003. Designing Social Research, The Logic of Anticipation. Great Britain, MPG Books, Ltd
  2. Creswell, J.W. 2009. Research Design Qualitative, Quantitative and Mixed Methods Approach. Los Angeles,  Sage.

Planned learning activities and teaching methods

  1. Lectures
  2. Discussion
  3. Individual assignments

Language of instruction

Bahasa Indonesia

Assessment methods and criteria

Midterms 40%, Finals 60%

Course unit title

Research Methodology 

Course unit code

PNE610

Type of course unit (compulsory, optional)

Compulsory

Level of course unit (according to

EQF: first cycle Bachelor, second cycle Master)

Second Cycle Master

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 ECTS

Name of lecturer(s)

  1. Prof. Dr. Dian Agustia, M.Si.,Ak
  2. Dr. Hamidah M.Si.,Ak
  3. Dr.Zainal Fanani, SE.,M.Sc.,Ak
  4. Iman Harymawan,P.hD

Learning outcomes of the course unit

Students are able to:

  1. develop logical, critical, systematic, and creative thinking through scientific research
  2. carry out academic studies according to their field of expertise in solving problems in the community or relevant industries through the development of their knowledge
  3. identify the scientific field that is the object of research and position it into a research map developed through an interdisciplinary or multidisciplinary approach

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. Identifying various Quantitative Research Methodologies
  2. Identify theoretical foundations, previous research and research design elements
  3. Building research hypotheses
  4. Developing Operational definitions and Variable Measurement
  5. Develop data collection, population and sampling methods
  6. Develop and compile data analysis techniques
  7. Understand assumptions about the nature of social science
  8. Understand and develop a Phenomenological research approach
  9. Understand and develop an Ethnographic research approach
  10. Understand and develop a case study research approach
  11. Understand and develop a grounded research approach
  12. Compiling a thesis proposal with a qualitative paradigm

Recommended or required

reading and other learning resources/tools

  1. Blaikie, Norman. 2003. Designing Social Research, The Logic of Anticipation. Great Britain, MPG Books, Ltd
  2. Creswell, J.W. 2009. Research Design Qualitative, Quantitative and Mixed Methods Approach. Los Angeles,  Sage.
  3. Anderson, Claire. “Presenting and Evaluating Qualitative Research.” American Journal of Pharmaceutical Education 74 (2010): 1-7; 
  4. Denzin, Norman. K. and Yvonna S. Lincoln. Handbook of Qualitative Research. 2nd edition. Thousand Oaks, CA: Sage, 2000; Merriam, Sharan B. Qualitative Research: A Guide to Design and Implementation. San Francisco, CA: Jossey-Bass, 2009.
  5. Austin ZA, Sutton J. Qualitative research: getting started. Can J Hosp Pharm. 2014;67(6):436–40.  
  6. Hammersley M, Atkinson P. Ethnography: principles in practice. London (UK): Taylor and Francis; 2007.
  7. What is grounded theory? Mill Valley (CA): Grounded Theory Institute; 2008. [cited 2015 May 2]. Available from: www.groundedtheory.com/what-is-gt.aspx.
  8. Brewer J. Naturalism. In: Miller RL, Brewer JD, editors. The A–Z of social research. London (UK): Sage Publications; 2003. pp. 147–59.
  9. Strauss AL, Corbin J. Basics of qualitative research: grounded theory procedures and techniques. Thousand Oaks (CA): Sage Publications; 1998.
  10. Smith JA, Jarman M, Osborn M. Doing interpretative phenomenological analysis. In: Murray M, Chamberlain K, editors. Qualitative health psychology: theories and methods. London (UK): Sage Publications; 1999. pp. 218–40.
  11. Thurston WE, Coupal S, Jones CA, Crowshoe LF, Marshall DA, Homik J, et al. Discordant indigenous and provider frames explain challenges in improving access to arthritis care: a qualitative study using constructivist grounded theory. Int J Equity Health. 2014;13:46. doi: 10.1186/1475-9276-13-46.  
  12. Rosenfelder R. A short introduction to transcribing with ELAN. Philadelphia (PA): University of Pennsylvania Linguistics Lab; 2011. [cited 2015 Jun 4]. Available from: http://fave.ling.upenn.edu/downloads/ELAN_Introduction.pdfTitle
  13. Larkin M, Watts S, Clifton E. Giving voice and making sense in interpretative phenomenological analysis. Qual Res Psychol. 2006;3(2):102–20. doi: 10.1191/1478088706qp062oa. [Cross Ref]
  14. Lincoln YS, Guba EG. Naturalistic inquiry. Thousand Oaks (CA): Sage Publications; 1985.
  15. Latif A, Boardman HF, Pollock K. A qualitative study exploring the impact and consequence of the medicines use review service on pharmacy support-staff. Pharm Pract. 2013;11(2):118–24.  

Planned learning activities and teaching methods

  1. Lectures
  2. Discussion
  3. Individual assignments

Language of instruction

Bahasa Indonesia

Assessment methods and criteria

Midterms 40%, Finals 60%

Course unit title

Science Philosophy

Course unit code

PHE601

Type of course unit (compulsory, optional)

Compulsory

Level of course unit (according to

EQF: first cycle Bachelor, second cycle Master)

Second Cycle Master

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

3 credits

Name of lecturer(s)

  1. Prof. Dr. Bagong Suyanto
  2. Dr. Rahma Sugihartati, M.Si

Learning outcomes of the course unit

.After taking this course, students are expected to be able to understand the origins of the development of modern philosophy, the development of philosophical schools, the characteristics and functions of philosophical thinking, and at the same time understand the basic assumptions of modern philosophical thought, deconstruct the logicentrism of modern science, reconstruct new science, develop critical thinking. who understands when to link and delink in understanding socio-economic realities in modern and postmodern societies.

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. The origins of the development of social philosophy
  2. Characteristics and Functions of Philosophical Thinking
  3. Schools in Philosophy
  4. Modern Philosophy
  5. Hegel's philosophy
  6. Philosophy of Karl Marx
  7. Jurgen Habermas . Philosophy
  8. Michel Foucault's Post-Structural Philosophy
  9. Derrida's Post-Structural Philosophy
  10. Bourdieau's Post-Structural Philosophy
  11. Nietzsche Philosophy
  12. Philosophy of Phenomenology Edmund Husserl
  13. Lyotard's Postmodern Philosophy
  14. Philosophy and Development of Social Theory

Recommended or required

reading and other learning resources/tools

  1. Anderson, Perry, 2008. Asal-Usul Postmodernitas. Yogyakarta: Pustaka Pelajar.
  2. Beilharz, Peter, 2002. Teori-Teori Sosial, Observasi Kritis Terhadap Para Filosof Terkemuka. Yogyakarta: Pustaka Pelajar.
  3. Best, S. & Douglas Kellner, 1991. Postmodern Theory Critical Investigations. London: MacMillan Education Ltd.
  4. Baudrillard, Jean, 2006. Lupakan Postmodernisme, Kritik Atas Pemikiran Faucault & Autokritik Baudrillard. Yogyakarta: Kreasi Wacana.
  5. Bertens, K., 2006. Filsafat Barat Kontemporer Prancis, Jilid II (Cetakan Keempat). Jakarta: Gramedia Pustaka Utama.
  6. Callinicos, Alex, 2008. Menolak Postmodernisme. Yogyakarta: Resist Book.
  7. Ewing, A.C., 2008. Persoalan-persoalan Mendasar Filsafat. Yogyakarta: Pustaka Pelajar.
  8. Fink, Hans, 1981. Social Philosophy. London and New York: Metheun & Co. Ltd.
  9. _________, 2010. Filsafat Sosial, Dari Feodalisme Hingga Pasar Bebas. Yogyakarta: Pustaka Pelajar.
  10. Gellner, Ernest, 1992. Menolak Postmodernisme, Antara Fundamentalisme Rasionalis dan Fundamentalisme Religius. Yogyakarta: Mizan.
  11. Garvey, James, 2010. 20 Karya Filsafat Terbesar. Yogyakarta: Kanisius.
  12. Hadiwijono, Harun, 1980. Sari Sejarah Filsafat Barat 1 & 2. Yogyakarta: Kanisius.
  13. Hegel, 2007. Filsafat Sejarah GWE Hegel. Cetakan III. Yogyakarta: Pustaka Pelajar.
  14. Hamersma, Harry, 1986. Tokoh-tokoh Filsafat Barat Modern. Jakarta: Gramedia.
  15. Hardiman, F. Budi, 2009. Kritik Ideologi, Menyingkap Pertautan Pengetahuan dan Kepentingan Bersama Jurgen Habermas. Edisi ketiga. Yogyakarta: Kanisius.
  16. __________, 2011. Pemikiran-Pemikiran yang Membentuk Dunia Modern (Dari Machivelli Sampai Nitzsche). Jakarta: Erlangga.
  17. Kant, Immanuel, 2005. Kritis Atas Akal Budi Praktis (translation). Yogyakarta: Pustaka Pelajar.
  18. Lechte, John, 2001. 50 Filsuf Kontemporer, Dari Strukturalisme Sampai Postmodernitas. Yogyakarta: Kanisius.
  19. Lyotard, Jean-Francois, 2009. Kondisi Postmodern: Suatu Laporan Mengenai Pengetahuan (translation). Surabaya: Selasar Surabaya Publishing.
  20. Magnis-Suseno, Franz, 2005. Pijar-Pijar Filsafat, dari Gatholoco ke Filsafat Perempuan, dari Adam Muller ke Postmodernisme. Yogyakarta: Kanisius.
  21. Maksum, Ali, 2008. Pengantar Filsafat, Dari Masa Klasik Hingga Postmodern. Yogyakarta: Ar-Ruzz Media.
  22. Magee, Bryan, 2001. Story of Philosophy. London: Dorling Kindersley Limited.
  23. Mustansyir, Rizal, 2007. Filsafat Analitik, Sejarah, Perkembangan dan Peranan Para Tokohnya. Yogyakarta: Pustaka Pelajar.
  24. O’Donnell, Kevin, 2009. Postmodernisme. Yogyakarta: Kanisius.
  25. Ritzer, George & Douglas J. Goodman, 2008. Teori Sosiologi, Dari Teori Sosiologi Klasik Sampai Perkembangan Mutakhir Teori Sosial Postmodern. Yogyakarta: Kreasi Wacana.
  26. Ritzer, George, 2003. Teori Sosial Postmodern. Yogyakarta: Kreasi Wacana.
  27. Russell, Bertrand, 2002. Sejarah Filsafat Barat, Kaitannya Dengan Kondisi Sosial-Politik Zaman Kuno Hingga Sekarang. Yogyakarta: Pustaka Pelajar.
  28. Rabinor, Paul, 2009. Pengetahuan & Metode, Karya-karya Penting Foucault. Cetakan II. Yogyakarta: Jalasutra.
  29. Santoso, Listiyono et al., 2012. Epistemologi Kiri. Yogyakarta: Ar-Ruzz Media.
  30. Suyanto, Bagong (ed.), Filsafat Sosial. Yogyakarta: Aditya Media. 
  31. Sugiharto, I. Bambang, 1996. Postmodernisme, Tantangan Bagi Filsafat. Yogyakarta: Kanisius.
  32. Suhelmi, Ahmad, 2001. Pemikiran Politik Barat, Kajian Sejarah Perkembangan Pemikiran Negara, Masyarakat dan Kekuasaan. Jakarta: Gramedia.
  33. Sarup, Madan, 2008. Panduan Pengantar Untuk Memahami Postrukturalisme & Posmodernisme. Yogyakarta: Jalasutra.
  34. Suseno, Franz Magnis, 1992. Filsafat Sebagai Ilmu Kritis. Yogyakarta: Kanisius.
  35. Schmandt, Henry J., 2005. Filsafat Politik, Kajian Historis Dari Zaman Yunani Kuno Sampai Zaman Modern. Edisi II. Yogyakarta: Pustaka Pelajar.
  36. Wora, Emanuel, 2006. Perenialisme, Kritik Atas Modernisme dan Potmodernisme. Yogyakarta: Kanisius.
  37. Zaprulkhan, 2015. Filsafat Sosial, Sebuah Analisis Kontemporer. Jakarta: Rajawali.

Planned learning activities and teaching methods

  1. Lectures
  2. Discussion
  3. Individual assignments

Language of instruction

Bahasa Indonesia

Assessment methods and criteria

Midterms 40%, Finals 60%

Course unit title

Strategic Business Analysis

Course unit code

MNU634

Type of course unit (compulsory, optional)

Compulsory

Level of course unit (according to

EQF: first cycle Bachelor, second cycle Master)

Second Cycle Master

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 ECTS

Name of lecturer(s)

  1. Alfiyatul Qomariya, Ph.D
  2. Prof. Dr. Bambang Tjahjadi, MBA., Ak. CPM., CMA., CA. (BTJ)
  3. Dr. Andry Irwanto, MBA., Ak., CMA. (AND)
  4. Alfiyatul Qomariyah, S.Ak.,MBA.,Ph.D.

Learning outcomes of the course unit

  1. Students are able to understand in depth the meaning of strategic
  2. Students are able to understand and implement logic in strategic analysis and general analysis techniques
  3. Students are able to understand, identify, and evaluate internal and external factors in the organization in SWOT analysis
  4. Students are able to understand and identify strategic types including Generic Competitive Strategies, Cost Leadership, Product Differentiation
  5. Students are able to understand in depth the Framework for Competitor Analysis and Market Signals
  6. Students are able to understand and analyze marketing, operational, and finance & cost strategies
  7. Students are able to analyze and implement strategic business in various industries in Indonesia

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. What Is Strategy. Harvard Business Review
  2. Introduction: What Is Strategy?
  3. The Structural Analysis of Industries
  4. Firm Performance and Competitive Advantage
  5. Evaluating Environmental Threats
  6. Evaluating Environmental Opportunities
  7. Evaluating Firm Strengths and Weaknesses : The RBV
  8. Generic Competitive Strategies, 
  9. Cost Leadership, 
  10. Product Differentiation
  11. Framework for Competitor Analysis 
  12. Market Signals
  13. Legacy & New Wave Marketing
  14. Strategic Operational (Value Chain) Decision Making
  15. Strategic Financial & Cost Decision Making
  16. Analysis of the Dynamics of Sugar Industry in Indonesia
  17. Dynamics of Competition and Sugar Trading System in Indonesia
  18. Global Fishing Industry Dynamics Analysis
  19. Dynamics of Competition and Global Fishing Business
  20. Furniture Industry Dynamics Analysis
  21. Dynamics of Competition and Furniture Business

Recommended or required

reading and other learning resources/tools

  1. Porter, M. 1996. What Is Strategy. Harvard Business Review, Nov-Dec. (HBR)
  2. Hall, New Jersey. (code : GF)
  3. Porter, M. 1980. Competitive Strategy:Techniques for Analyzing Industries and Competitors. New York NY: The Free Press (CS)
  4. Barney, JB. 2011. Gaining and Sustaining Competitive Advantage. 4th Edition. Upper Saddle River, NJ: Pearson Education Inc. (GSCA)
  5. Artikel pilihan lainnya.
  6. Articles from relevant journals

Planned learning activities and teaching methods

  1. Lectures
  2. Discussion
  3. Individual assignments

Language of instruction

Bahasa Indonesia

Assessment methods and criteria

Midterms 40%, Finals 60%