Corporate Governance in the Context of Accounting Course unit title Corporate Governance in the Context of Accounting Course unit code AKM618 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) Iman Harymawan, Ph.D 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 material about The Internal Corporate Documents Students are able to explain the material about The Board of 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 about 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 and Distance Learning (using AULA UNAIR) Prerequisites and co-requisites (if applicable) - Course content Corporate Governance The General Governance Structure of a Company The Internal Corporate Documents The Board of Commissioners The Board of Directors The General Meeting of Shareholders Corporate Governance Implications of the Charter Capital Dividends Corporate Governance Implications of Corporate Securities Information Disclosure Control and Audit Procedures Recommended or required reading and other learning resources/tools The Indonesia Corporate Governance Manual (TICGM) Planned learning activities and teaching methods Lectures Discussion Individual assignments Language of instruction Bahasa Indonesia Assessment methods and criteria Midterms 40%, Finals 60%
Current Issues in Financial Reporting and Auditing Course unit title Current Issues in Financial Reporting and Auditing Course unit code AKA613 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) Dr. Zaenal Fanani Dr. Zahroh Naimah Learning outcomes of the course unit After taking this course, students are expected to understand well the theory and research of financial accounting and auditing; gain a significant understanding of the topic of financial accounting and auditing issues; understand how to apply accounting methods to financial research and auditing; know how to critically evaluate financial accounting and auditing research, and demonstrate newly acquired knowledge by developing appropriate financial accounting and auditing research proposals. 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 Introduction to Financial Accounting Research Disclosure Contagion Earnings management Managerial incentives Consequences of low-quality accounting Internal controls Audit firms Accounting conservatism Corporate social responsibility Integrated reporting Earnings Management Recommended or required reading and other learning resources/tools Amel-Zadeh, A., Zhang, Y. 2015. The economic consequences of financial restatements: Evidence from the market for corporate control. The Accounting Review 90, 1-29. Barth, M., Cahan, S., Chen, L., Venter, E. 2016. The economic consequences associated with integrated report quality: Early evidence from a mandatory setting. Working paper. Available at SSRN: http://ssrn.com/abstract=2699409. Bartov, E., Mohanram, P. 2014. Does income statement placement matter to investors? The case of gains/losses from early debt extinguishment. The Accounting Review 89, 2021-2055. Basu, S. 1997. The conservatism principle and the asymmetric timeliness of earnings. Journal of Accounting and Economics 24, 3-37. Boone, J., Khurana, I., Raman, K. 2015. Did the 2007 PCAOB disciplinary order against Deloitte impose actual costs on the firm or improve its audit quality? The Accounting Review 90, 405-441. Chiu, P.-C., Teoh, S., Tian, F. 2013. Board interlocks and earnings management contagion. The Accounting Review 88, 915-944. Curtis, A., McVay, S., Whipple, B. 2014. The disclosure of non-GAAP earnings information in the presence of transitory gains. The Accounting Review 89, 933-958. DeFond, M. L., & Park, C. W. 1997. Smoothing income in anticipation of future earnings. Journal of accounting and economics, 23(2), 115-139. Feng, M., Li, C., McVay, S., Skaife, H. 2015. Does ineffective internal control over financial reporting affect a firm’s operations? Evidence from firms’ inventory management. The Accounting Review 90, 529-557. Gao, F., Lisic, L., Zhang, I. 2014. Commitment to social good and insider trading. Journal of Accounting and Economics 57, 149-175. Hui, K., Matsunaga, S. 2015. Are CEOs and CFOs rewarded for disclosure quality? The Accounting Review 90, 1013-1047. Jayaraman, S., Milbourn, T. 2015. CEO equity incentives and financial misreporting: The role of auditor expertise. The Accounting Review 90, 321-350. Kedia, S., Koh, K., Rajgopal, S. 2015. Evidence on contagion in earnings management. The Accounting Review 90, 2337-2373. Kim, Y., Park, M., Wier, B. 2012. Is earnings quality associated with CSR? The Accounting Review 87, 761-796. Lawrence, A., Sloan, R., Sun, Y. 2013. Non-discretionary conservatism: Evidence and implications. Journal of Accounting and Economics 56, 112-133 Li, V. 2016. Do false financial statements distort peer firms’ decisions? The Accounting Review 91, 251-278. Rice, S., Weber, D., Biyu, W. 2015. Does SOX 404 have teeth? Consequences of the failure to report existing internal control weaknesses. The Accounting Review 90, 1169-1200. Roychowdhury, S. 2006. Earnings management through real activities manipulation. Journal of accounting and economics, 42(3), 335-370. Serafeim, G. 2015. Integrated reporting and investor clientele. Journal of Applied Corporate Finance 27, 34-51. Swanquist, Q., Whited, R. 2015. Do clients avoid ‘‘contaminated’’ offices? The economic consequences of low-quality audits. The Accounting Review 90, 2537-2570. Planned learning activities and teaching methods Lectures Discussion Individual assignments Language of instruction Bahasa Indonesia Assessment methods and criteria Midterms 40%, Finals 60%
Current Issues in Management Accounting (Research Seminar) Course unit title Current Issues in Management Accounting (Research Seminar) Course unit code AKM621 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) Iman Harymawan, Ph.D Learning outcomes of the course unit Students are able to understand and explain the general description of research topics in the field of management accounting. Students are able to understand and explain the material about the theoretical perspective of research in the field of management accounting. Students are able to understand and explain the material about the perspective of research methods in the field of management accounting. Students are able to develop research proposals in the field of management accounting in accordance with the latest developments in research topics.. 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 The Scope of Management Accounting Research Literature Research Methods Perspective: Qualitative Research Methods Perspective: Quantitative Management Accounting Practice:Budgeting Theoretical Perspective Activity-Based Costing Value Chain and Target Costing Balanced Scorecard Management Accounting Practice Contents Recommended or required reading and other learning resources/tools Chapman, C. S., Hopwood, A. G., & Shields, M. D. (Eds.). (2006). Handbook of management accounting research (Vol. 1). Elsevier. Chapman, C. S., Hopwood, A. G., & Shields, M. D. (Eds.). (2007). Handbook of management accounting research (Vol. 2). Elsevier. Chapman, C. S., Hopwood, A. G., & Shields, M. D. (Eds.). (2009). Handbook of management accounting research (Vol. 3). Elsevier. Lipe, M. G., & Salterio, S. E. (2000). The Balanced Scorecard: Judgmental Effects of Common and Unique Performance Measures. The Accounting Review, Vol. 75, No. 3, pp. 283 - 298. Planned learning activities and teaching methods Lectures Discussion Individual assignments Language of instruction Bahasa Indonesia Assessment methods and criteria Midterms 40%, Finals 60%
Forensic Audit Course unit title Forensic Audit Course unit code AKA614 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) Prof Dr Soegeng Soetedjo, Ak,CA, CMA, CFrA Learning outcomes of the course unit Fraud prevention and detection field Able to provide explanations regarding fraud and anti-fraud Appreciate the laws and regulations related to anti-fraud Appreciate professional standards related to anti-fraud Evaluating the internal control system Evaluating the existence of an anti-fraud system Able to provide technical guidance to implement anti-fraud system Forensic audit implementation field Able to identify and analyze problems Able to do forensic audit planning Able to do evidence gathering Able to evaluate evidence Able to compile and review working papers Able to prepare audit assignment reports Financial loss calculation Able to do preliminary study Able to do evidence gathering Able to calculate the loss of a case Able to present the results of the calculation of a case Able to compile and review working papers Able to compile 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 Fraud prevention and detection field Forensic audit implementation field Financial loss calculation Recommended or required reading and other learning resources/tools Association of Certified Fraud Examiner (ACFE) professional standards Public accounting professional standards Government functional supervisory apparatus auditing standards (SA-APFP) Internal audit professional standards Standard investigative audit/forensic audit Financial Accounting Standards Law no.31/1999 in conjunction with Law no. 20/2001 on eradicating corruption Law no.28/1999 on clean and free state administrators of KKN Law no.30/2002 on the Corruption Eradication Commission Law no.17/2003 on State finance Law no.1/2004 on State Treasury Law no.15/2005 on auditing the management and accountability of State finances Law no. 7/2006 concerning the ratification of the United Nation Convention Against Corruption in 2003 Government regulation no. 71/2000 concerning procedures for implementing community participation and awarding awards in the prevention and eradication of non-corruption crimes Government regulation no.60/2008 on government internal control system Government instruction no. 5/2004 on the acceleration of eradicating corruption Systems 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 Lectures Discussion Individual assignments Language of instruction Bahasa Indonesia Assessment methods and criteria Midterms 40%, Finals 60%
Governmental Accounting System 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) Dr. Sri Ningsih, SE.,M.Si.,Ak., CA Learning outcomes of the course unit 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. 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 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. Students are able to understand, apply, and analyze governmental accounting systems for LRA Revenue, LO Revenue, and Financing Revenue accounts Students are able to understand, apply, and analyze governmental accounting systems for Expenditures, Expenses, and Financing Expenditure accounts Students are able to understand, apply, and analyze governmental accounting systems for Asset and Liability accounts 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) Public Sector Accounting Course content Preliminary: Definition of Government Accounting System (Central and Regional) Legal basis Stages in the preparation of SAPD and SAPP Local Government Financial Reports: Budget Realization Report (LRA) Report on Changes in Budget Balance (LP SAL) Operational Report (LO) Equity Change Report (LPE) balance Cash Flow Statement (LAK) Notes to Financial Statements (CALK) Implementation and Administration at the local government treasurer: Legal basis Implementation and Administration of Cash Receipts Execution and Administration of Cash Disbursements PPKD and SKPD Accounting Local Government Accounting System (1)- Revenue and Financing Revenue: LRA Revenue LO Pendapatan income Funding Receipt Local Government Accounting System (2) - Expenditures, Expenses, and Financing Expenditures: Shopping Burden Financing Expenditure Local Government Accounting System (3)-Assets and liabilities Cash and cash equivalents Receivables Stock Investment Fixed assets Reserved fund Obligation Preparation of Local Government Financial Reports: Preparation of SKPD Financial Reports Preparation of PPKD financial reports Central Government Financial Report: Budget Realization Report (LRA) Report on Changes in Budget Balance (LP SAL) Operational Report (LO) Equity Change Report (LPE) balance Cash Flow Statement (LAK) Notes to Financial Statements (CALK) Implementation and Administration at the central government treasurer: Legal basis Implementation and Administration of Cash Receipts Execution and Administration of Cash Disbursements PPKD and SKPD Accounting Central Government Accounting System (1)- Revenue and Financing Revenue: LRA Revenue LO Pendapatan income Funding Receipt Central Government Accounting System (2) - Expenditures, Expenses, and Financing Expenditures: Expenditure Expense Financing Expenditure Central Government Accounting System (3)-Asset Cash and cash equivalents Receivables Stock Investment Central Government Accounting System (3)-Assets and liabilities Fixed assets Reserved fund Obligation Preparation of Central Government Financial Reports: Preparation of SKPD Financial Reports Preparation of PPKD financial reports Recommended or required reading and other learning resources/tools Law 17/2003 on State Finance Law 1/2004 on State Treasury Law 15/2004 concerning Audit of State Finance Management and Accountability PP 58/2005 concerning Regional Financial Management PP 71/2010 concerning Government Accounting Standards Permendagri Number 13/2006 concerning Guidelines for Regional Financial Management as revised by Permendagri Number 59/2007 and Permendagri Number 21/2011 Permendagri Number 64 of 2013 concerning the Implementation of Accrual-Based Government Accounting Standards in Regional Governments Minister of Finance Regulation Number 238/PMK.05/2011 concerning General Guidelines for Government Accounting Systems 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 Lectures Discussion Individual assignments Language of instruction Bahasa Indonesia Assessment methods and criteria Midterms 40%, Finals 60%
Information Technology Management 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) Dr. Noorlailie Soewarno, SE., MBA., CMA., CA. Dr. Rer. Pol., Debby Ratna Daniel, SE., CMA., CIBA., Ak. Dr. isnalita, MSi, Ak. Ir. Maryono Supoyo, MS Learning outcomes of the course unit Able to understand the four main components of information technology (hardware, software, networks, and data) in the digital era Able to understand the application of information technology used by organizations and companies Able to understand the methods of obtaining information systems and explain the differences Able to understand the management of each information system component and the management of information system organizational functions 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 Introduction to Information Technology Management Computer Systems Telecommunications and Networking The Data Resources Enterprise Systems Managerial Support Systems E-Business Systems Basic Information Systems Concepts and Tools. Methodologies for Custom Software Methodologies for Purchased Software IT Project management Planning Information Systems Resources Leading The IS Functions Information Security Social, Legal, and Ethical Issues Recommended or required reading and other learning resources/tools Carol V. Brown, Managing Information Technology, 7th edition, Pearson Education, Inc., Upper Saddle River, New Jersey, 2012. Articles from relevant journals Planned learning activities and teaching methods Lectures Discussion Individual assignments Language of instruction Bahasa Indonesia Assessment methods and criteria Midterms 40%, Finals 60%
Inspection, Investigation and Billing 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) Wan Juli, SE., MBA.,CPA.,BKP.,Ak Drs. Sudibjo, MM Dra. Zeti Arina, MSi., BKP Learning outcomes of the course unit Students are able to explain procedures and problems regarding the Inspection Students are able to explain procedures and problems regarding the Investigation 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 Legal basis for examination Definition, purpose, scope, place and time of inspection Object, inspection standard, inspection type DGT inspection policy field inspection or office inspection for the purpose of testing compliance with tax obligations field inspection or office inspection for other purposes Taxpayer's rights and obligations Rights/authorities and obligations of tax auditors The auditor's obligation to keep information confidential and the sanctions for leaking secrets Third party obligations in tax audit Obligation to provide data/information and sanctions Bank secrecy before and after Perpu 1/2017 and its implementing rules (PMK-70/PMK.03/2017 stdd PMK-73/PMK.03/2017) The process of checking, planning, studying files, analyzing tax returns and financial reports Identify problems, audit risks, identify locations, determine the scope of the inspection Develop inspection program Implementation of inspection Procedures used in tax audit Sampling, working papers and reporting of tax audit results Refund of tax overpayment (Article 17 UUKUP) examination of overpaid VAT SPT Type, time period Due to overpayment inspection procedures, confirmation PKP risk level Qualitative and quantitative risk analysis Examination techniques and methods Study and evaluation of internal control system Special relationship concept obligatory master file, local file and CbCr (PMK 213/PMK.03/2016) Taxpayer business characteristics Transfer pricing method Applying the principles of fairness and business practice 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 Evidence of tax crime System or theory of proof Observation Examination of preliminary evidence of criminal acts in the field of taxation Investigation Norms Actions that a tax investigator can take during an investigation Search and seizure Examination of suspects and witnesses or experts Delegation of the results of the investigation to the public prosecutor and pre-prosecution Termination of Investigation Definition of prosecution and public prosecutor Public prosecutor's authority Preparation of a letter of indictment or a letter of claim and the delegation of an indictment Termination of Prosecution Examination of cases in court and judge's decision Legal efforts of the defendant (convict) and the public prosecutor and pretrial Rights of the suspect or defendant Detention period before getting a permanent legal decision Execution of Judge's decision Basic Understanding of Tax Collection in General (according to UUKUP) State pre-emptive rights Tax Collection Subject: Tax Officers and Bailiffs Overview Tax collection process Problems in the field of tax collection in practice Procedure for issuing a warrant and the time period Confiscation procedure and the terms or conditions for the confiscation Auction Procedure and the terms or conditions for the auction Procedure for issuing a warrant and the time period Confiscation procedure and the terms or conditions for the confiscation Auction Procedure and the terms or conditions for the auction Prevention Procedures and terms or conditions of Prevention Hostage-taking procedures and hostage-taking terms or conditions Legal action against the implementation of billing (Lawsuit) Tax Collection Criminal Provisions Recommended or required reading and other learning resources/tools Tax Law (KUP Law, Income Tax Law, and VAT Law) (B1) Law No.19 of 2000 concerning amendments to Law no. 19 of 1997 concerning Collection of Taxes by Forced Letter (B2) Diaz Priantara, Completely Peeling Tax Supervision, Audit, and Investigation, PT Index Year 2009, First Printing (B3) Implementation Rules (AP) in accordance with the subject matter include: DGT KEP No. KEP-01/PJ.7/1990 Regarding Tax Audit Guidelines PER-DGT No.PER-22/PJ/2013 concerning Guidelines for Tax Audit against Taxpayers who have a Special Relationship 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 PER-DGT No. PER-23/PJ/2013 Regarding Audit Standards PER-DGT No. PER-07/PJ/2017 Regarding Guidelines for Field Audits in the context of audits to test compliance with tax obligations fulfillment SE-DGT No.SE-10/PJ/2017 concerning technical guidelines for field inspections in the context of audits to test compliance with tax obligations SE-DGT No.SE- 06/PJ/2016 Regarding Audit Policy 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 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 SE-16/PJ/2017 Regarding Access to Financial Information for Tax Purposes Planned learning activities and teaching methods Lectures Discussion Individual assignments Language of instruction Bahasa Indonesia Assessment methods and criteria Midterms 40%, Finals 60%
International Taxation 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) Dr Elia Mustikasari, M.Si, CA, BKP 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 International Tax Policy Double Taxation International Tax from the perspective of Income Tax Law Double Tax Treaties Legal Framework of Double Tax Treaties Structure of Double Tax Treaties Double Tax Treaties Legal Framework of Double Tax Treaties Structure of Double Tax Treaties Personal and Material Scope of double Tax Treaties Residence Permanent Establishment Business Profit Immovable Property Shipping Associated Enterprise Capital gains Dividend Interest Royalties Beneficial Owner Dependent and independent personal services Directors’ fee 201 Sports and entertainer Pensioner and Government employees Students and professor Other income 202 Elimination method (exemption and credit method) Non discrimination method Exchange of Information Diplomatic and consulates International Tax Avoidance Concepts 240 BEPS project (readings) Transfer Pricing Recommended or required reading and other learning resources/tools Kevin Holmes, 2007, International Tax Policy and Double Tax Treaty, IBFD. Roy Rohatgi, 2005, Basic International Taxation, Richmond. Darussalam dan Danny Septriadi (Editors), 2017, Perjanjian Penghindaran Pajak Berganda, DDTC. Rachmanto Surahmat, 2000, Persetujuan Penghindaran Pajak Berganda, Gramedia. Rachmanto Surahmat, 2011, Kebijakan Persetujuan Penghindaran Pajak Berganda Indonesia, Salemba Empat. Planned learning activities and teaching methods Lectures Discussion Individual assignments Language of instruction Bahasa Indonesia Assessment methods and criteria Midterms 40%, Finals 60%
Local Taxes and Local Levies 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) Dr. Heru Tjaraka, SE, MSi, BKP, AK, CA Dr. Elia Mustikasari, SE, MSi, CMA, BKP, BAP, AK, CA Learning outcomes of the course unit Students are able to explain the general understanding of local taxes and regional levies Students are able to explain the concept of local taxes in accordance with the provisions of the applicable tax laws in Indonesia. Students are able to explain the concept of regional levies in accordance with the provisions of the applicable tax laws in Indonesia. Students are able to explain the calculation of local taxes in accordance with the provisions of the applicable tax laws 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. 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 Legal basis governing the imposition of regional taxes and regional levies General understanding of local taxes and levies Types of local taxes and levies Legal basis governing PKB and BBN KB Subjects and Objects of PKB and BBNKB Tariffs and calculation methods for PKB and BBN KB Procedure for collecting PKB and KB BBN Payment and billing procedures for PKB and KB BBN Local tax investigation Legal basis governing PBBKB, surface water tax and cigarette tax The subject and object of PBBKB, surface water tax and cigarette tax Tariffs and methods for calculating PBBKB, surface water taxes and cigarette taxes Procedures for collecting PBBKB, surface water tax and cigarette tax Procedures for payment and collection of PBBKB, surface water tax and cigarette tax Tax investigation Legal basis governing Hotel and Restaurant Tax Tax Subjects and Objects Rates and how to calculate Tax collection procedures Procedures for payment and collection of taxes Local tax investigation Legal basis governing Entertainment Tax and Advertising Tax Tax Subjects and Objects Rates and how to calculate Tax collection procedures Procedures for payment and collection of taxes Local tax investigation Legal basis governing Street Lighting Tax and Parking Tax Tax Subjects and Objects Rates and how to calculate Tax collection procedures Procedures for payment and collection of taxes Local tax investigation The legal basis governing the Tax on Non-Metal Minerals and Rocks, Groundwater Tax, and Swallow's Nest Tax Tax Subjects and Objects Rates and how to calculate Tax collection procedures Procedures for payment and collection of taxes Local tax investigation The legal basis governing BPHTB and the history of its imposition BPHTB Subjects and Objects Tariff, Basis of Imposition and how to calculate it When and where BPHTB is payable BPTHB payment procedures Procedure for requesting objections and appeals from BPTHB Procedure for reducing BPTHB Sanctions in BPHTB BPHTB Profit Sharing Legal basis governing PBB P2 Tax Subjects and Objects and their exceptions Rates and how to calculate SPOP registration and filling Procedures for payment and collection of taxes The imposition of sanctions in the United Nations UN reduction United Nations Objection and Appeal United Nations revenue sharing Duties of the Authorized Official Criminal provisions Legal basis governing public service levies Legal basis governing business service retribution Legal basis governing the retribution for certain licensing services Recommended or required reading and other learning resources/tools Law Number 28 of 2009 concerning PDRD (B1) Law Number 12 of 1985 in conjunction with Law Number 12 of 1994 concerning PBB (B2) Law Number 21 of 1997 in conjunction with Law Number 20 of 2000 concerning BPHTB (B3) Associated PDRD turan implementation(AP) Planned learning activities and teaching methods Lectures Discussion Individual assignments Language of instruction Bahasa Indonesia Assessment methods and criteria Midterms 40%, Finals 60%
Public Policy Analysis 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) Dr. Zaenal Fanani Dr. Sri Ningsih 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 Policy issues and dimensions Basic knowledge related to policy analysis Multiple perspectives in policy studies Various tools, skills and basic policy expertise The meaning of a value in policy analysis Types of policy analysis in public policy analysis Analytical framework in public policy analysis Meaning and use of policy models Meaning and use of Policy Analysis Model Description of Policy Analysis methods Characteristics of Policy Analysis Methods Public policy issues Characteristics of policy issues Hierarchy of public policy issues Basic Principles of Public Policy Policy analysis as a process Policy evaluation and policy research The best policy alternative Alternative policies Use of Cost Benefit Analysis (CBA) in Public Policy Case examples of Cost Benefit Analysis (CBA) in Public Policy SWOT analysis in public policy Substance of Deliberative Policy Analysis Comparison with other public policy models Global issues and regional issues Global issues that affect public policy Theoretical and empirical cases and discussions of Policy Analysis and Good Governance in the journal Theoretical and empirical cases and discussions of Policy Analysis and Good Governance in the journal Case criticism and theoretical and empirical discussion of Policy Analysis in the journal Recommended or required reading and other learning resources/tools Dunn, William N. 2000. Analisis Kebijakan Publik. Yogyakarta : PT. Hanindita Graha Jurnal dan referensi yang terkait Nugroho, Riant, 2007. Analisis Kebijakan . Elek Media Komputindo : Jakarta Suharto, Edi. 1997. Pembangunan, Kebijakan Sosial dan Pekerjaan Sosial : Spektrum Pemikiran, Bandung : Lembaga Studi Pembangunan Wahab, S.A. 1999. Analisis Kebijakan Publik Teori dan Praktek. Malang : PT. Danar Mitra Inc Penerbit Universitas Brawijaya. Planned learning activities and teaching methods Lectures Discussion Individual assignments Language of instruction Bahasa Indonesia Assessment methods and criteria Midterms 40%, Finals 60%
Public Sector Strategic Management 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) Nadia, SAk., MBA 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 Basic concepts of public sector strategic management Review global strategic planning Concepts of ethics, social responsibility, and sustainability Concept of internal and external audit Concept of strategy implementation Concept of strategy execution Concept of blue ocean strategy Concept of strategy maps Recommended or required reading and other learning resources/tools David, F.R. and David, F.R., 2017. Strategic Management: A Competitive Advantage Approach Concepts and Cases. Sixteenth Edition, Essex, England: Pearson. (DD) Joyce, P. 2015. Strategic Management in the Public Sector. Routledge: New York. (JP) Ireland, R.D., R.E. Hoskisson, and M. Hitt, 2013. The Management of Strategy, 10th Edition, Mason OH: South-Western Cengage Learning. David, R.D., 2011. Strategic Management: Concepts and Cases, Thirteen Edition, Upper Saddle River, NJ: Pearson Education, Inc. 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) 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 Lectures Discussion Individual assignments Language of instruction Bahasa Indonesia Assessment methods and criteria Midterms 40%, Finals 60%
Research Methodology I 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) Dr. Hamidah, M.Si.,Ak Prof.Dr.Bambang Tjahjadi,SE.,M.Si.,Ak Dr.Zainal Fanani, SE.,M.Sc.,Ak. Iman Harymawan,P.hD Learning outcomes of the course unit Students are able to: Find and determine research topics and make a good background. Develop research objectives and benefits. 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 Finding and developing research topics related to current issues in accounting Criticizing and developing research background Mapping of similar or relevant research on the topic of at least 20 journals Examine and describe research motivations, research positions, research debates in the research background Present the research background by paying attention to the coherence between paragraphs, and the phenomenon of the research topic Determine and present the theory that will be used to analyze the research results Make research objectives and benefits Write the background, objectives and benefits of the research Recommended or required reading and other learning resources/tools Blaikie, Norman. 2003. Designing Social Research, The Logic of Anticipation. Great Britain, MPG Books, Ltd Chacko, G.K. 2004. Problem Formation & Formulation. Australia: Thomson Planned learning activities and teaching methods Lectures Discussion Individual assignments Language of instruction Bahasa Indonesia Assessment methods and criteria Midterms 40%, Finals 60%