| No | Course Code | Course Name | Course Description |
|---|---|---|---|
| 1 | AKK106 |
Basic Accounting | The Basic Accounting course is an essential introduction for students to understand the fundamental accounting principles used in recording, measuring, and reporting financial information. In this course, students will learn fundamental concepts such as the accounting cycle, financial statements (balance sheet, income statement, and cash flow statement), and generally accepted accounting principles. In addition, this course also covers transaction recording techniques, financial statement analysis, and an understanding of the role of accounting in business decision-making. |
| 2 | BAI100 |
Indonesian | The Indonesian Language course aims to improve students' Indonesian language skills, both spoken and written. In this course, students will learn various aspects of the language, including grammar, vocabulary, and the rules of good and correct writing. Furthermore, this course also covers the development of communication skills, such as speaking, listening, reading, and writing, which are crucial in academic and professional contexts. Students will be encouraged to analyze literary texts, articles, and other written works, and understand the cultural and social contexts behind them. |
| 3 | SIP107 |
Data and Library | The Data and Library course aims to provide an understanding of the management, analysis, and utilization of data and library sources in scientific research and development. In this course, students will learn various types of data, data collection techniques, and data analysis methods relevant to their field of study. |
| 4 | NOP104 |
Citizenship | The Citizenship course is designed to provide an understanding of the rights and obligations of citizens, as well as the values underlying national and state life. In this course, students will learn the basic concepts of citizenship, including the history of the struggle for independence, the system of government, law, and the roles and responsibilities of individuals in society. Furthermore, this course also addresses current issues related to human rights, democracy, pluralism, and public participation in the political process. |
| 5 | MNM106 |
Communication & Self-Development | The Communication & Personal Development course aims to enhance students' communication skills and support their personal development in academic and professional contexts. In this course, students will learn various aspects of communication, both verbal and non-verbal, as well as techniques to improve self-confidence and interpersonal skills. |
| 6 | PHP103 |
Logic & Critical Thinking | The Logic and Critical Thinking course aims to develop students' logical, analytical, and critical thinking skills. In this course, students will learn the fundamentals of logic, including argument structure, types of arguments, and how to evaluate and construct effective arguments. |
| 7 | NOP103 |
Pancasila | The Pancasila course aims to provide a deep understanding of the philosophical foundations, values, and principles contained in Pancasila, Indonesia's state ideology. It also discusses the application of Pancasila values in various aspects of life, such as politics, economics, social life, and culture, as well as the challenges faced in implementing them in the modern era. |
| 8 | AGI/P/K/H/B 101 |
Religious Education I | Religious Education I aims to provide a basic understanding of religious teachings, moral values, and ethics contained within a religion, as well as the importance of religion in daily life. Furthermore, Religious Education I emphasizes character development and interfaith tolerance, as well as how to apply religious values in social and professional contexts. |
| 9 | MNM107 |
Introduction to Scientific Collaboration | The Introduction to Scientific Collaboration course is designed to provide an understanding of the importance of collaboration in the context of scientific research and development. In this course, students will learn the basic concepts of scientific collaboration, various collaboration models, and the challenges and benefits associated with interdisciplinary collaboration. |
| No | Course Code | Course Name | Course Description |
|---|---|---|---|
| 1 | AKM201 |
Cost Accounting | Designed to provide an in-depth understanding of cost measurement, analysis, and control within an organization. In this course, students will learn various cost accounting methods, including fixed, variable, and marginal costing, as well as techniques such as break-even analysis and cost budgeting. The primary focus is on how cost information can be used to support managerial decision-making, improve operational efficiency, and plan effective business strategies. |
| 2 | AKK201 |
Intermediate Financial Accounting I | In this course, students will explore more complex financial accounting principles, including revenue recognition, asset and liability measurement, and financial statement presentation. The primary focus is on the application of applicable accounting standards, financial statement analysis, and understanding more complex transactions. Students are expected to develop skills in preparing and analyzing accurate and relevant financial statements for business decision-making. |
| 3 | AKA103 |
Ethics and Professional Skills for Accountants | This course examines the importance of ethics in accounting practice and the finance profession. Students will learn the accounting profession's code of ethics, social responsibility, and ethical issues frequently encountered in the accounting world. Furthermore, this course emphasizes the development of professional skills, such as communication, teamwork, and leadership, which are critical to a successful career in accounting. |
| 4 | MNU101 |
Introduction to Business | The Introduction to Business course provides a fundamental understanding of the concepts, principles, and practices underlying the business world. In this course, students will learn various important aspects of business, including types of organizations, management functions, marketing, finance, and human resources. It also examines the business environment, ethics, and challenges faced by companies in both global and local contexts. |
| 5 | EKT109 |
Introduction to Economic Theory | The Introduction to Economic Theory course is designed to provide a basic understanding of the economic principles underlying individual behavior, markets, and the economy as a whole. In this course, students will learn fundamental concepts such as demand and supply, elasticity, production theory, and market structure. The course also discusses the role of government in the economy, inflation, unemployment, and monetary and fiscal policy. Through case analysis and the application of theory to real-world situations, students are expected to develop critical and analytical thinking skills in understanding complex economic issues. |
| 6 | PJK201 |
Taxation I | This course provides a basic understanding of the Indonesian tax system, including types of taxes, tax regulations, and tax obligations for individuals and companies. Students will learn how to calculate income tax and value-added tax, as well as tax reporting and compliance procedures. Focusing on the practical application of tax theory, this course aims to prepare students for the challenges of taxation in the business world. |
| 7 | MAS122 |
Statistics for Accountants | In this course, students will learn statistical concepts and techniques relevant to data analysis in accounting. Topics covered include data collection and processing, descriptive analysis, and inferential methods for decision-making. Students will be trained to apply statistical tools in accounting and financial contexts, enhancing the analytical and data interpretation skills necessary for accounting practice. |
| No | Course Code | Course Name | Course Description |
|---|---|---|---|
| 1 | AKK202 |
Intermediate Financial Accounting II | This course continues the discussion from Intermediate Financial Accounting I by focusing on more complex topics, such as accounting for financial instruments, the presentation of consolidated financial statements, and revenue recognition in more complex contexts. Students will learn the application of international accounting standards and best practices in preparing accurate and transparent financial statements. |
| 2 | AKK203 |
Public Sector Accounting | In this course, students will learn accounting principles applicable in the public sector, including budget management, financial reporting, and public accountability. Topics covered include the differences between public and private sector accounting, as well as the challenges faced in public financial management. Students are expected to understand the importance of transparency and accountability in the management of public resources. |
| 3 | MNK102 |
Financial management | In this course, students will learn the basic principles of financial management, including financial planning, budgeting, investment analysis, and working capital management. Students will be taught to evaluate financial decisions and understand their impact on company value. Using an analytical approach, this course aims to equip students with the skills necessary to manage financial resources effectively. |
| 4 | MNU108 |
Introduction to Management | This course provides a fundamental understanding of management concepts and functions in organizations. Students will learn various management theories, including planning, organizing, directing, and controlling. Focusing on developing leadership skills and effective decision-making, this course aims to prepare students to face managerial challenges in various types of organizations. |
| 5 | AKA201 |
Risk Based Auditing I | This course introduces the concept of risk-based auditing, where students will learn techniques for identifying and evaluating risks in the audit process. Focusing on audit planning, testing of controls, and gathering audit evidence, this course aims to equip students with the skills necessary to conduct effective and efficient audits. |
| 6 | PJK301 |
Taxation II | This course continues the discussion from Taxation I with a focus on more complex tax issues, including corporate tax, international tax, and tax planning. Students will learn effective tax management strategies and compliance with applicable tax regulations. With a practical approach, this course aims to prepare students to address the tax challenges faced by individuals and companies. |
| 7 | SII306 |
Accounting Information System | In this course, students will learn the role of information systems in collecting, processing, and reporting accounting data. Topics covered include the design and implementation of accounting information systems, internal control, and the use of information technology to improve the efficiency and effectiveness of accounting processes. Students will be taught to analyze information needs and design systems that support decision-making. |
| No | Course Code | Course Name | Course Description |
|---|---|---|---|
| 1 | AKK207 |
Intermediate Financial Accounting III | This course continues the discussion from Intermediate Financial Accounting II, focusing on advanced topics such as accounting for nonprofit entities, financial statement presentation for corporate groups, and fair value measurement. Students will learn the application of international accounting standards and best practices in the preparation of complex financial statements, as well as financial statement analysis for decision-making. |
| 2 | AKM301 |
Management Accounting | In this course, students will learn accounting concepts and techniques used to support managerial decision-making. Topics covered include cost analysis, planning and budgeting, and performance measurement. Students will be taught how to use accounting information to formulate business strategies and improve operational efficiency, thereby contributing to the achievement of organizational goals. |
| 3 | HKT215 |
Business and Corporate Law | In this course, students will study legal aspects related to business and corporations, including contract law, corporate law, and consumer protection law. Topics covered include the legal structures governing business activities, corporate legal responsibilities, and ethical issues that arise in business practices. Students are expected to understand the importance of legal compliance in corporate management. |
| 4 | AKA304 |
Internal Audit | This course provides an understanding of the function and role of internal audit within an organization. Students will learn the internal audit process, including audit planning, execution, and reporting. Focusing on internal control and risk management, this course aims to equip students with the skills necessary to conduct effective internal audits and provide recommendations for improvement and enhancement of organizational performance. |
| 5 | MNK314 |
Introduction to Capital Markets | This course provides a basic understanding of capital markets, including their structure, functions, and instruments. Students will learn the trading mechanisms of stocks, bonds, and derivatives, as well as the role of financial institutions and regulators in the capital markets. Focusing on investment and risk analysis, this course aims to equip students with the knowledge necessary to participate effectively in the capital markets. |
| 6 | AKA202 |
Risk-Based Auditing II | This course continues the discussion from Risk-Based Auditing I, focusing on advanced audit techniques and the application of risk-based auditing in more complex contexts. Students will learn substantive testing, audit result evaluation, and audit result reporting. With a practical approach, this course aims to equip students with the skills necessary to conduct effective and efficient audits in various types of organizations. |
| 7 | SII203 |
Management Information System | In this course, students will learn the concepts and techniques involved in developing and managing information systems that support organizational management. Topics covered include information needs analysis, system design, and the use of information technology to improve operational efficiency and effectiveness. Students will be taught how to design information systems that can support strategic decision-making. |
| No | Course Code | Course Name | Course Description |
|---|---|---|---|
| 1 | AKS301 |
Accounting Data Analytics | In this course, students will learn the use of data analytics in accounting and finance contexts. Topics covered include data analysis techniques, tools and software used in analysis, and the application of analytics to business decision-making. Students will be taught to process and analyze accounting data to identify trends, patterns, and insights that can improve organizational performance. |
| 2 | AKK304 |
Advanced Financial Accounting I: Concepts and Applications | In this course, students will explore advanced concepts in financial accounting, including revenue recognition, accounting for financial instruments, and the presentation of complex financial statements. Students will learn the application of international accounting standards and best practices in financial statement preparation, as well as financial statement analysis for better decision-making. |
| 3 | MNU307 |
Strategic Management | In this course, students will learn the strategic planning process, business environmental analysis, and strategy development to achieve organizational goals. Topics covered include SWOT analysis, strategy selection, and strategy implementation and evaluation. Students will be taught how to use accounting and financial information to formulate strategic decisions that can enhance organizational competitiveness. |
| 4 | PNE402 |
Accounting Research Methods | This course examines various research methods used in accounting studies. Students will learn research design, data collection, data analysis, and research report writing. Focusing on developing critical and analytical research skills, this course aims to prepare students to conduct quality research in accounting and contribute to the development of knowledge in the discipline. |
| 5 | AKA306 |
Introduction to Auditing Practice | This course provides a fundamental understanding of the audit process and practices, including audit planning, execution, and reporting. Students will learn various types of audits, evidence-gathering techniques, and applicable auditing standards. With a practical approach, this course aims to prepare students to understand and participate in the audit process in various types of organizations. |
| 6 | PJK302 |
Tax Practices | This course provides practical experience in applying previously learned tax theory. Students will engage in real-life case studies, simulations, and projects related to tax calculations, tax report preparation, and tax planning strategies. Focusing on compliance with tax regulations and ethics in tax practice, this course aims to prepare students to face the challenges of the dynamic world of taxation. |
| 7 | AKK401 |
Accounting Theory | This course examines various fundamental theories and concepts underlying accounting practice. Students will learn about the historical development of accounting, various theoretical approaches, and contemporary issues in accounting. By understanding accounting theory, students are expected to be able to analyze and evaluate existing accounting practices and contribute to the development of the accounting discipline. |
| No | Course Code | Course Name | Course Description |
|---|---|---|---|
| 1 | AKK305 |
Advanced Financial Accounting II: Concepts and Applications | In this course, students will continue their learning from Advanced Financial Accounting I with a focus on more complex topics, such as accounting for business combinations, accounting for nonprofit entities, and presenting financial statements in accordance with international standards. Students will be taught to apply advanced concepts to accounting practices and prepare accurate and transparent financial statements. |
| 2 | AKM323 |
Business Analysis | This course examines the techniques and tools used to analyze business performance and make strategic decisions. Students will learn financial statement analysis, market analysis, and quantitative and qualitative analysis techniques. Focusing on developing analytical skills, this course aims to help students understand the factors influencing business performance and formulate data-driven recommendations for improvement. |
| 3 | SII324 |
Digital Technologies in Accounting | This course examines the role of digital technology in transforming accounting practices. Students will learn about various technologies, such as accounting software, automation, and data analytics, and their impact on the efficiency and effectiveness of accounting processes. Focusing on the latest innovations and trends in accounting technology, this course aims to prepare students to address the challenges and opportunities facing the accounting profession in the digital age. |
| 4 | AKM326 |
The Role of Accounting in Corporate Governance | This course explores the relationship between accounting and corporate governance, including the role of accountants in ensuring transparency, accountability, and regulatory compliance. Students will learn best practices in corporate governance, internal control, and risk management. With this understanding, students are expected to contribute to the development of effective governance systems within organizations. |
| 5 | AKM327 |
Sustainable Business Practices & Reporting | In this course, students will learn the concepts and practices of sustainability reporting in a business context. Topics covered include measuring sustainability performance, reporting social and environmental impacts, and integrating sustainability into business strategy. Students will be taught how to prepare sustainability reports that comply with international standards and understand the importance of corporate social responsibility in the modern business context. |
| 6 | PNE499 |
Thesis* |
| No | Course Code | Course Name | Course Description |
|---|---|---|---|
| 1 | AKK251 |
Sharia Accounting | Students will learn the basic concepts of Islamic accounting, including permissible and forbidden transactions, as well as the application of accounting in Islamic financial institutions. Topics covered include the preparation of Islamic financial reports, performance measurement, and challenges faced in Islamic accounting practices. With this understanding, students are expected to contribute to the development of accounting systems that comply with Islamic principles. |
| 2 | EKP202 |
Banks and Other Financial Institutions | This course provides an understanding of the functions, structure, and operations of banks and other financial institutions. Students will learn about various financial products and services, risk management, and the regulations governing the banking and financial industry. Focusing on the role of banks in the economy, this course aims to equip students with the knowledge necessary for a career in the financial sector. |
| 3 | AKS401 |
Accounting Information System Design | Discusses the process of designing and developing effective accounting information systems. Students will learn requirements analysis, system design, and the implementation and testing of accounting information systems. Focusing on internal control and data security, this course aims to equip students with the skills necessary to design systems that support the efficient and effective management of accounting information. |
| 4 | AKM328 |
Digital Budgeting | Students will learn budgeting concepts and techniques using digital technology. Topics covered include the use of software and digital tools for budget planning, monitoring, and analyzing financial performance. Students will be taught how to develop budgets that are responsive and adaptive to changing business conditions and understand the importance of data and analytics in budget decision-making. |
| 5 | AKK306 |
Government Financial Management | In this course, students will learn the principles and practices of financial management in the public sector. Topics covered include budget planning, budget execution, accountability, and government financial reporting. Students will be taught to understand the regulations and policies governing government financial management, as well as the challenges faced in achieving transparency and accountability in the management of public resources. |
| 6 | EKP203 |
Indonesian Economy | In this course, students will study the conditions and dynamics of the Indonesian economy, including the factors influencing economic growth, inflation, unemployment, and economic policy. The material covered includes macroeconomic and microeconomic analysis, as well as the challenges and opportunities facing the Indonesian economy. Students are expected to understand the broader economic context and its impact on business and society. |
| No | Course Code | Course Name | Course Description |
|---|---|---|---|
| 1 | MNW201 |
Entrepreneurship | This course provides an understanding of the concepts, principles, and practices of entrepreneurship in a business context. Students will learn the process of developing a business idea, business planning, and strategies for starting and managing a business effectively. Topics covered include market analysis, resource management, innovation, and decision-making in the face of risk. Additionally, students will be taught to develop entrepreneurial skills, such as creativity, leadership, and adaptability, necessary for creating and managing a successful business. Through case studies and practical projects, this course aims to prepare students to become competent and innovative entrepreneurs. |
| 2 | |
Elective Course 1 | |
| 3 | |
Elective Course 2 | |
| 4 | |
Elective Course 3 | |
| 5 | AGI/P/K/H/B 401 |
Religious Education II | The Religious Education II course is a continuation of Religious Education I, delving deeper into advanced aspects of religious teachings, religious practices, and their application in daily life. Religious Education II also emphasizes the importance of spirituality and character development, as well as how religious values can be applied in various aspects of life, including social, educational, and professional settings. |
| No | Course Code | Course Name | Course Description |
|---|---|---|---|
| 1 | AKP401 |
Tax Accounting | Students will learn accounting principles related to taxation, including tax recognition, measurement, and reporting. Topics covered include applicable tax regulations, income tax calculations, and tax report preparation. Students are expected to understand how accounting and taxation are interrelated and how to manage tax liabilities effectively. |
| 2 | AKA231 |
Forensic Audit | Discusses the techniques and methods used in forensic auditing to detect and prevent fraud and irregularities in financial reporting. Students will learn the investigation process, evidence collection, and data analysis related to fraud cases. Focusing on legal and ethical aspects, this course aims to equip students with the skills necessary to conduct forensic audits effectively and provide recommendations for improvement. |
| 3 | SOK334 |
Business Communication | In this course, students will learn communication skills necessary in a business context, including oral, written, and presentation communication. Topics covered include effective communication techniques, negotiation, and conflict management. Students will be taught how to convey ideas and information clearly and persuasively, and will understand the importance of communication in building strong professional relationships. |
| 4 | MNU326 |
Performance Management in Accounting Practice | This course examines performance management concepts and techniques used in accounting to measure and improve organizational performance. Students will learn various tools and methods, such as the Balanced Scorecard, variance analysis, and financial and non-financial performance measurement. Focusing on developing an effective performance management system, this course aims to help students understand how to manage and improve organizational performance. |
| 5 | MNP201 |
Marketing Management | This course examines marketing concepts and strategies used to achieve business goals. Students will learn market analysis, segmentation, positioning, and marketing strategy development and implementation. Focusing on developing analytical and creative skills, this course aims to help students understand how to design and execute effective marketing plans for products and services. |
| 6 | AKK252 |
Asset Valuation | In this course, students will learn the methods and techniques used to assess the value of assets, both tangible and intangible. Topics covered include market analysis, the cost approach, and the income approach to asset valuation. Students will be taught to conduct accurate valuations and understand the factors that influence asset value in a business context. |
| 7 | PJK401 |
Tax Planning | This course focuses on strategies and techniques used to efficiently plan tax liabilities. Students will learn various tax planning methods, including legitimate tax avoidance, tax risk management, and international tax planning. With a practical approach, this course aims to prepare students to assist individuals and companies in optimally planning their tax liabilities. |
| 8 | PSI311 |
Organizational Behavior and Leadership | In this course, students will learn the theory and practice of organizational behavior and the role of leadership in achieving organizational goals. Topics covered include group dynamics, motivation, communication, and decision-making. Students will be taught to develop effective leadership skills and understand how to influence individual and group behavior in an organizational context. |
| 9 | MNU302 |
Business Feasibility Study | This course provides an understanding of the feasibility analysis process for a new project or venture. Students will learn techniques for evaluating the market, technical, financial, and economic aspects of a business plan. With a practical approach, this course aims to equip students with the skills necessary to conduct comprehensive feasibility studies and make data-driven recommendations. |
| No | Course Code | Course Name | Course Description |
|---|---|---|---|
| 1 | KKN441 |
Community Service Program | Community Service Program (KKN): This course is designed to provide students with practical experience in applying the knowledge and skills they have learned during their studies in a real-world setting. In KKN, students will engage in projects focused on community service, where they will work with local communities to identify problems, design solutions, and implement beneficial programs. Students will learn about the importance of collaboration, communication, and leadership in social and professional contexts. KKN also provides opportunities for students to develop analytical and problem-solving skills, as well as understand the social and economic dynamics that affect society. |
| 2 | |
Elective Course 4 | |
| 3 | |
Elective Course 5 |
| No | Course Code | Course Name | Course Description |
|---|---|---|---|
| 1 | AKS302 |
Advanced Accounting Data Analytics | In this course, students will explore advanced data analysis techniques used in accounting to support decision-making. Topics covered include the use of advanced analytical tools, data modeling, and statistical techniques to analyze accounting data. Students will be taught to identify patterns, trends, and insights that can improve organizational performance and support business strategy. |
| 2 | SII404 |
Information System Audit | This course examines the audit process, focusing on information systems and technology that support data and information management within an organization. Students will learn audit techniques to assess the security, integrity, and effectiveness of information systems. Topics covered include internal control, IT risk management, and the use of technology-based audit tools and techniques. With this understanding, students are expected to be able to conduct comprehensive information systems audits and provide recommendations for improvement. |
| 3 | EKS210 |
Economics, Business and Finance from an Islamic Perspective | In this course, students will learn the principles of economics, business, and finance in accordance with Islamic teachings. Topics covered include the concepts of justice, business ethics, and social responsibility within the context of Islamic economics. Students will be taught to understand how these principles can be applied in business and financial practices to achieve societal well-being and economic sustainability. |
| 4 | MNK330 |
Islamic Microfinance and Social Management | This course examines the principles of financial management in accordance with Sharia values and law. Students will learn the concepts of microfinance, including financing for small and medium enterprises, and the role of social financial institutions in supporting community economic development. Topics covered include risk management, investment, and financial planning within a social and Sharia context. |
| 5 | AKM329 |
Risk Reporting and Analysis | This course examines the importance of risk reporting in the context of accounting and management. Students will learn techniques for identifying, measuring, and reporting risks faced by organizations. Topics covered include financial, operational, and strategic risk analysis, as well as the development of transparent and informative reports. With this understanding, students are expected to assist organizations in managing risk effectively. |
| 6 | MNU325 |
Strategy and Innovation | In this course, students will learn the concepts and practices of developing innovative business strategies. Topics covered include business environmental analysis, innovative idea development, and strategy implementation to achieve competitive advantage. Students will be taught to think creatively and strategically in formulating solutions that can improve organizational performance and competitiveness. |
| No | Course Code | Course Name | Course Description |
|---|---|---|---|
| 1 | *) |
Have completed a minimum of 110 credits and a score of Accounting Research Methods |