Course unit title

Business Ethics for Professional Accountants

Course unit code

AKA612

Type of course unit (compulsory, optional)

Compulsory

Level of course units (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. Prof. Drs. Tjiptohadi Sawarjuwono, M.Ec; Ph.D, CPA, CA, Ak

Learning outcomes of the course unit
  1. Students are able to present or display all kinds of accounting professions that should be (not just public accountants, because all accountants under the IAI, IAPI, and IAMI organizations are considered as professional accountants).
  2. Students are able to explain the requirements of the rules of professional organizations and master all regulations that are relevant to the ethics of the accounting profession 
  3. Students are also able to explain the position and the relationship between religious rules and the rules of professional ethics 
  4. Students are able to express opinions about how best the accounting profession rules according to their understanding.

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. Terms of ethics, professional ethics, and relevant religious rules.
  2. Basic professional ethics: independent; objectives; competent and prudent principles; secrecy.
  3. Various professional accounting organizations: IAPI, IAMI, FKSPI, IAI and all their compartments.
  4. Professional requirements:
  5. Specialized body of knowledge; formal education; code of ethics; standards of conduct; recognition of status; self-regulated organization/association.

Recommended or required

reading and other learning resources/tools
  1. Al-Qur'an
  2. Ronald F Duska and Brenda Shay Duska, 2006. Accounting Ethics, Black Well Publishing.
  3. Books about the Code of Ethics of the Professional Accountant.
  4. Muhammad Djakfar, 2012, Business Ethics. Spreader Plus.
  5. All accounting standards (SAK) and Sharia SAK, Public Accountant Examination Standards (SPAP), books on Taxation, all laws and regulations, as well as IDX regulations.

Planned learning activities and teaching methods
  1. Lectures
  2. Discussion
  3. Individual assignments

Language of instruction

Indonesian

Assessment methods and criteria

Midterms 40%, Finals 60%