S1 Accounting
- Academics
Bachelor of Accounting graduates are able to transform, develop and disseminate accounting knowledge through education, research and community service.
- Profession
- Accountant
Bachelor of Accounting graduates are able to apply accounting, business and financial theories, including auditing, taxation, financial management and providing alternative solutions to problems. This accounting profession can work in the private and government sectors.
- Auditors
Bachelor of Accounting graduates are able to apply audit and accounting theory, including business, finance, taxation. Apart from that, he has the ability to think critically and analytically in solving problems and has the ability to use Information Technology devices.
- Consultant
Bachelor of Accounting graduates are able to apply accounting theories and concepts in identifying accounting problems, analyzing data and providing alternative solutions to a problem. Apart from that, it is also hoped that you will be able to identify the dynamics of the internal and external environment in making the right managerial decisions.
- Accountant
- Businessman
Apart from working as academics and practitioners, Bachelor of Accounting graduates are also expected to be able to implement the business and accounting knowledge they have acquired in the form of establishing their own business by developing new products/services, creating markets and jobs.
Our graduate profile is expected to be able to master the four abilities below:
a. Knowledge
Students must be able to demonstrate a good and in-depth understanding of the main characteristics of accounting and other related scientific fields, including: various basic concepts, values, principles and regulations that cover the field of accounting and other related scientific fields. Formal institutions and professional organizations related to the field of accounting as well as basic ideas regarding organizational governance and financial systems
b. Intellectual Skills
Students are able to apply their knowledge in complex situations and provide conclusions that can be accounted for in solving a problem as a whole, both regarding actual and hypothetical .
c . Research Skills
Students are able to accurately identify phenomena in the field of accounting and related areas as research topics, identify and search for relevant and reliable information, select and use appropriate research instruments and analyze the results.
d . Transferable Skills
Students are able to work independently and think critically in solving problems related to accounting, collaborate effectively in teams and communicate effectively both orally and in writing.
Learning Achievements
1. Attitude
- devoted to God Almighty and able to show a religious attitude
- contribute to improving the quality of life in society, nation and state, and the progress of civilization based on Pancasila
- upholding human values in carrying out duties based on religion, morals and ethics
- act as citizens who are proud and love their country, have nationalism and a sense of responsibility to the state and nation
- respect the diversity of cultures, views, religions and beliefs, as well as the original opinions or findings of others
- work together and have social sensitivity and concern for society and the environment
- law-abiding and disciplined in social and state life
- internalize academic values, norms and ethics
- demonstrate a responsible attitude towards work in their field of expertise independently
- internalize the spirit of independence, struggle and entrepreneurship
- internalize the principles of business ethics and the accounting profession.
2. General Skills
- able to apply logical, critical, systematic and innovative thinking in the context of developing or implementing science and technology that pays attention to and applies humanities values appropriate to their field of expertise
- able to demonstrate independent, quality and measurable performance
- able to study the implications of developing or implementing technological science that pays attention to and applies humanities values in accordance with their expertise based on scientific principles, procedures and ethics in order to produce solutions, ideas, designs or art criticism
- prepare a scientific description of the results of the study above in the form of a thesis or final assignment report, and upload it on the university website
- able to make appropriate decisions in the context of solving problems in their field of expertise, based on the results of information and data analysis
- able to maintain and develop working networks with supervisors, colleagues, colleagues both inside and outside the institution
- able to be responsible for the achievement of group work results and supervise and evaluate the completion of work assigned to workers under his/her responsibility
- able to carry out a self-evaluation process for work groups under their responsibility, and able to manage learning independently
- able to document, store, secure and retrieve data to ensure validity and prevent plagiarism
- able to combine technical competence and professional expertise to complete work assignments
- able to present information and express ideas clearly, both orally and in writing, to stakeholders
3. Special Skills
- able to independently prepare audit working papers through collecting and summarizing audit evidence on financial statements of commercial entities in accordance with audit standards and statutory provisions applicable in audits of financial statements
- Able, under supervision, to evaluate audit evidence on financial statements of commercial entities in accordance with audit standards and statutory provisions applicable to audits of financial statements.
- able to independently prepare, analyze and interpret the financial statements of a separate entity by applying accounting principles to transactions in accordance with applicable general financial accounting standards and ETAP financial accounting standards.
- Able under supervision to prepare, analyze and interpret consolidated entity financial reports by applying accounting principles to transactions in accordance with applicable general financial accounting standards and ETAP financial accounting standards.
- able to independently prepare reports on the results of analysis of financial and non-financial information as well as related disclosures that are relevant and reliable for managerial decision making by applying accounting and financial analysis techniques and methods.
- Able under supervision to prepare investment and funding reports, which include reports on cash and working capital requirements, proforma financial reports, capital budgeting reports, which are relevant for making financial and investment decisions by applying financial and investment management techniques.
- able to independently prepare and analyze management accounting reports, including planning and budgeting, cost management, quality control, performance measurement, and benchmarking, which are relevant and reliable in supporting decision making and management control by applying management accounting techniques.
- able to independently design business processes in an accounting information system that supports the provision of information technology-based information to support management control and organizational decision making using a system development life cycle (SDLC) approach
- able to independently prepare tax liability reports for both individual and corporate taxpayers by calculating and carrying out tax reconciliation in accordance with the tax laws in force in Indonesia.
- able to independently operate and utilize software in the context of preparing financial reports, budgets, tax administration, auditing and research
4. Knowledge
- master in-depth theoretical concepts regarding audit planning, procedures and reporting.
- master in-depth theoretical concepts regarding: Basic framework for presenting and preparing financial reports; Accounting policies and principles; Accounting cycle; Recognition, measurement, presentation and disclosure of financial report elements; Analysis of financial statements
- master in-depth theoretical concepts regarding: Calculation and control of product and service costs; Planning and budgeting; Activity-based management; Performance measurement and control
- master general theoretical concepts of quality management
- understand business ethics and the accounting profession's code of ethics
- master the concepts, principles and techniques of financial management which include: Financial decisions; Time value of money; Capital budgeting; Capital structure, cost of capital, and financing; Working capital requirements; Cash flow analysis
- master the principles of investment in financial assets
- master in-depth theoretical concepts regarding information needs for decision making
- master techniques, principles and procedural knowledge about the use of information technology.
- master the concepts and regulations of taxation and business law
- master the concepts and principles of economics
- master the concepts and principles of: Organization; Governance; Risk management; Strategic management; Internal control; and business environment
Masters in Accounting
GRADUATE PROFILE AND PROFILE DESCRIPTION
Graduates of the Master of Accounting Faculty of Economics and Business Universitas Airlangga are expected to be able to master and develop accounting knowledge in professional practice, which will have the following roles and characteristics:
- Accounting manager
- Accounting consultant
- Audit manager
- Educator accountant
- Accounting researcher
Masters in Accounting
LEARNING OUTCOMES AND LEARNING SUB-ACHIEVEMENTS
The learning outcomes of the Master of Accounting are
1. Attitude
- Have faith in God Almighty and be able to show a religious attitude;
- Upholding human values in carrying out duties based on religion, morals and ethics;
- Contribute to improving the quality of life in society, nation and state, and the progress of civilization based on Pancasila;
- Acting as a citizen who is proud and loves the country, has nationalism and a sense of responsibility to the state and nation;
- Respect the diversity of cultures, views, religions and beliefs, as well as the original opinions or findings of others;
- Working together and having social sensitivity and concern for society and the environment;
- Obedient to the law and discipline in social and state life;
- Internalize academic values, norms and ethics;
- Demonstrate a responsible attitude towards work in their field of expertise independently;
- Internalize the spirit of independence, struggle and entrepreneurship;
- Realizing excellence based on religious morals.
2. General Skills
- Able to develop logical, critical, systematic and creative thinking through scientific research, creating designs or works of art in the fields of science and technology that pay attention to and apply humanities values according to their field of expertise, compiling scientific conceptions and study results based on rules, procedures and scientific ethics in the form of a thesis, and publishing writings in nationally accredited scientific journals and obtaining international recognition in the form of scientific presentations or equivalent;
- Able to carry out academic validation or studies according to their field of expertise in solving problems in society or relevant industry through developing their knowledge and expertise;
- Able to compile ideas, thoughts and scientific arguments responsibly and based on academic ethics, and communicate them through the media to the academic community and the wider community;
- Able to identify the scientific field that is the object of research and position it on a research map developed through an interdisciplinary or multidisciplinary approach;
- Able to make decisions in the context of solving science and technology development problems that pay attention to and apply humanities values based on analytical or experimental studies of information and data;
- Able to manage, develop and maintain working networks with colleagues, colleagues within the institution and the wider research community;
- Able to increase learning capacity independently;
- Able to document, store, secure and retrieve research data in order to ensure validity and prevent plagiarism;
3. Special Skills
- Able to develop the application of financial accounting concepts, theories and methods in terms of: financial accounting conceptual framework, financial accounting standards, current issues of financial accounting practices
- Able to develop the application of management accounting concepts, theories and methods in terms of: cost concepts, management accounting techniques, management control, performance measurement, current management accounting
- Able to develop the application of auditing concepts, theories and methods in terms of: auditing standards and techniques, internal control systems, other auditing services, current issues
- Able to apply research methodology to develop the application of concepts, theories and methods of financial accounting, management accounting, auditing and other related disciplines to produce innovative and tested work
- Able to make decisions on various choices of theories and methods of financial accounting, management accounting, auditing, and other disciplines related to inter and multidisciplinary approaches
- Able to independently carry out research on financial accounting, management accounting, auditing with an inter and multidisciplinary approach that is beneficial to society and science
- Able to manage research and development both independently and in groups that are beneficial to society and science
- Able to disseminate or publish research results in the field of accounting to gain national or international recognition
4. Knowledge
- Mastering the concepts, theories and methods of financial accounting, management accounting, auditing and other related disciplines
- Mastering research methodology for developing the application of accounting concepts, theories and methods and other related scientific disciplines to produce innovative and tested work
- Mastering the concepts, theories and methods of financial accounting, management accounting, auditing and other related disciplines through an inter or multidisciplinary approach to solving problems in practice
- Mastering research and development management both independently and in groups
- Mastering the techniques of writing and publishing scientific papers
Doctoral Degree in Accounting
GRADUATE PROFILE AND PROFILE DESCRIPTION
Graduates of the accounting science doctoral study program have roles as lecturers and researchers at several universities in Indonesia.
S3 Accounting Science
LEARNING OUTCOMES
Students of the Doctoral Program in Accounting who have completed their studies are entitled to the title Dr. (Doctor) in the field of Accounting. The expected competency qualification is to produce graduates who master theory and research in the field of Accounting Science, as well as other related sciences, in a reliable and broad-minded manner, with a research methodology approach that is up-to-date, innovative, tested and original. In more detail it is explained as follows:
1. Attitude
- Have faith in God Almighty and be able to show a religious attitude;
- Upholding human values in carrying out duties based on religion, morals and ethics;
- Contribute to improving the quality of life in society, nation and state, and the progress of civilization based on Pancasila;
- Acting as a citizen who is proud and loves the country, has nationalism and a sense of responsibility to the state and nation;
- Respect the diversity of cultures, views, religions and beliefs, as well as the original opinions or findings of others;
- Working together and having social sensitivity and concern for society and the environment;
- Obedient to the law and discipline in social and state life;
- Internalize academic values, norms and ethics;
- Demonstrate a responsible attitude towards work in their field of expertise independently; And
- Internalize the spirit of independence, struggle and entrepreneurship.
- Realizing excellence based on religious morals ( excellence with morality)
2. General Skills
- Able to discover or develop new scientific theories/conceptions/ideas that contribute to the development and practice of science and/or technology that pay attention to and apply humanities values in their field of expertise, by producing scientific research based on scientific methodology, logical, critical, systematic and creative thinking ;
- Able to prepare interdisciplinary, multidisciplinary or transdisciplinary research, including theoretical studies and/or experiments in the fields of science, technology, art and innovation which are produced in the form of dissertations, as well as publishing 2 articles in indexed national and international scientific journals;
- Able to choose research that is appropriate, current, most advanced, and provides benefit to humanity through an interdisciplinary, multidisciplinary, or transdisciplinary approach, in order to develop and/or produce solutions to problems in the fields of science, technology, art, or society, based on the results of studies on availability of internal and external resources
- Able to develop a research roadmap with an interdisciplinary, multidisciplinary or transdisciplinary approach, based on a study of the main research targets and their constellation of broader targets;
- Able to formulate scientific, technological or artistic arguments and solutions based on a critical view of facts, concepts, principles or theories that can be justified scientifically and academically, and communicate them through mass media or directly to the public;
- Able to demonstrate academic leadership in managing the development and development of resources and organizations under their responsibility;
- Able to manage, including storing, auditing, securing and rediscovering data and information resulting from research under his/her responsibility;
- Able to develop and maintain collegial and peer relationships within one's own environment or through collaborative networks with external research communities
3. Special Skills
- Able to demonstrate academic leadership in the management, development and guidance of resources and organizations under their responsibility;
- Able to manage, including storing, auditing, securing and rediscovering research data and information under his/her responsibility;
- Able to independently analyze data output to support research in the field of accounting using statistical software;
- Able to independently lead and manage research in the field of accounting
- Mastering and deciding on the appropriate use of relevant mathematical and econometric models as tools in conducting research to solve accounting problems so that the results can benefit society.
- Able to develop and maintain collegial and peer relationships within one's own environment or through collaborative networks with research communities outside the institution
- Able to use the latest, most advanced, holistic strategic management theories to help solve complex accounting problems.
4. Knowledge
- Able to master the philosophy of accounting theory which includes, among others, financial accounting, management accounting, behavioral accounting, auditing, capital market accounting, through research
- Able to master the philosophy of economics and statistics theory to support research in the field of accounting.
- Able to master microeconomic philosophy to support research in the field of accounting
- Able to master strategic management philosophy to support accounting research
