Universitas Airlangga

FACULTY OF ECONOMICS AND BUSINESS

STUDY PROGRAM

S2 Accounting

Accreditation a

Accredited by BAN-PT

Fibaa

Accredited in 2022

Master of Accounting (MA)

Graduation degree

MAP (Master of Accounting) produces graduates with knowledge and skills that not only meet the levels mentioned previously, but are also ready for various types of industries. MAP offers four specialization options: financial accounting and audit, management accounting, taxation, and public sector accounting. The MAP curriculum not only refers to the Indonesian National Qualification Framework), but has also been discussed with international standards, such as the UK Association of Business Schools (ABS) , Association of Chartered Certified Accountants (ACCA) , Association to Advance Collectiate Schools of Business (AACSB) , and several universities in the Asian region.

Vision

Become an innovative and independent Master of Accounting Program with reputation at the national and global level, which supports and contributes to the development of accounting science and practices in accordance with the values ​​of diversity, professionalism, ethics, and religious morality.

Mission

  • Educating students in the field of accounting and fields related to upholding the values ​​of diversity, professionalism, ethics, and religious morality in accordance with national and international standards.

  • Conducting research, publication, and development of knowledge in the field of accounting to enrich accounting knowledge.

  • Carry out community service activities that support the application and development of accounting.

  • Contributing to accounting education, accounting profession, and the general public through the provision of competent graduates and is able to face challenges today and future.

Objective

  • Mastering accounting research skills comprehensively, has in -depth knowledge in the field of functional accounting, and is able to apply that knowledge to solve accounting problems.

  • Contribute to the development of accounting science and practices through research with strong methods using quantitative and/or qualitative approaches.

  • Disseminating research results through reputable and authoritative media (journals) recognized by the accounting scientific community, both at the national and international levels.

Information

Academic provisions

1. The lecture period
each academic year consists of two regular semesters, namely the odd semester which takes place in August to December and even semester in February to June. For the level of Masters and Professional Education Accountant education, each semester consists of 14 face -to -face meetings coupled with an evaluation in the form of a Midterm Examination (UTS) and Final Semester Examination (UAS).

2. Administrative registration
Before re -registration academically, each student is required to first complete a single tuition payment (UKT) for one semester, in accordance with applicable regulations.

3. Academic registration
before lectures begins, students must determine the course to be taken in accordance with the curriculum regulations and stated in the Study Plan Card (KRS) by referring to the Study Results Card (KHS). Students can change or cancel the course through filling out the Study Plan Change Card (KPRS) on the schedule specified by the faculty. Delay in filling KRS without an acceptable reason will result in students not allowed to attend lectures in the current semester.

4. The total study expense of
the Semester Credit Unit (SKS) that must be completed by the Masters in Accounting students is 42 credits.

Graduate Profile

Curriculum

Semester

1

PHE603 - Ethics and Leadership

PHE601 - Philosophy of Science

PNE697 - Research Methodology

AKK621 - Financial Accounting Theory

AKM622 - Accounting and Corporate Governance

Semester II: Financial Accounting Concentration

2


PNE698
Accounting Analytics AKK619 Thesis Proposal-Analysis of Financial Statements and Business Assessment
AKK623-Contemporary issues of
AKK624 Financial Accounting-Strategic Financial Reporting

Semester II: Auditing Concentration

2

AKK622 - PNE698 Accounting Analytics
-
AKK619 Thesis Proposal - Financial Statement Analysis and Business Assessment

AKA615-Contemporary Issues Auditing
AKA616-Auditing and Advanced Asurans Services

Semester II: Management Accounting Concentration

2

AKK622 - PNE698 Accounting Analytics
-
AKK619 Thesis Proposal - Financial Statement Analysis and Business Assessment

AKM623-contemporary issues of
AKM605 Management Accounting-Advanced Management Accounting

Semester II: Government Accounting Concentration

2

AKK622 - PNE698 Accounting Analytics
-
AKK619 Thesis Proposal - Financial Statement Analysis and Business Assessment

MNU646-AKK625 Government Accounting Contemporary Issues
-Accounting and Government Finance Management

Semester II: Concentration of Information and Technology Systems

2

AKK622 - PNE698 Accounting Analytics
-
AKK619 Thesis Proposal - Financial Statement Analysis and Business Assessment

AKS601-Contemporary Issues Systems and Information Technology
SII611-Information and Data Management Systems

Semester II: Tax Concentration

2

AKK622 - PNE698 Accounting Analytics
-
AKK619 Thesis Proposal - Financial Statement Analysis and Business Assessment

PJK615-Contemporary Issues Tax
PJK616-International Taxation and Transfer Pricing

Semester

3

Options I (select one):
AKK618 - Corporate Finance
AKM624 - Risk Management:
AKK626 Concepts and Applications - Reporting on Sustainability and Integrated
AKA617 - Advanced Internal Auditing
PJK617 - Continuing Tax Planning
SII612 - Business Intelligence
17. AKM625 - Measuring Strategic Performance
Measurement

 

Options II (select one):
AKM619 - Accounting for
MNK642 - Investment and Management Analysis of
AKK627 Portfolio - AKA618 Corporate Financial Communication
- Forensic Accounting and AKP605 Fraud Inspection
- Examination, Investigation, and Tax Collection

MNU612 - AKM620 Information Technology Management
- AKP608 Management Control System
- Government Information System

Semester

4

PNE699 - Thesis

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The development of technology must be adapted by the learning environment in the campus world. This new environment and facilities certainly make the learning experience more cool. 5 Star Certainly!

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