Study Program Accounting Undergraduate
Accreditation status
A BAN-PT 2685/SK/BAN-PT/Akred/S/IX/2018
Graduate Title/Degree
S.Akun (Accounting Bachelor)
Study Time/credits
8 semesters/147 credits

The curriculum is the core of learning activities at a university, so the curriculum document becomes a guideline for learning in educational institutions.  The curriculum preparation process involves internal and external stakeholders and is compiled based on the needs and demands of the community. The compiled curriculum is then agreed to be implemented in learning. The curriculum review journey of the Accounting Study Program has been carried out periodically every year since its establishment.  The curriculum review is implemented by involving various stakeholders from both the business world and the industrial world (DUDI). The development of the S1 Accounting Study Program Curriculum has been in line with the Graduate Learning Outcomes (ELOs) of the study program, which are formed and adjusted based on competency standards relevant to economic and business needs and are future-oriented. The ELOs of the study program are formed by referring to the IAI-KAPd and International Education Standards (IES) published by the International Federation of Accountants (IFAC). In addition, the study program curriculum is prepared based on outcome-based education (OBE).  The last curriculum review was carried out in 2020 and will be implemented in 2021 by involving stakeholders from academics and practitioners, both international and national, and alumni of the study program.

Study Material

Code

Study Material 

Deskripsi Study Material

BK1

Financial Accounting & Reporting

This study material is related to the preparation, analysis, and interpretation of financial statements of a separate entity by applying accounting principles to transactions in accordance with relevant financial accounting standards.

BK2

Audit and Assurance

This study material is related to the preparation of audit working papers through the collection and summarization of audit evidence on the financial statements of commercial entities by auditing standards and applicable laws and regulations in the audit of financial statements.

BK3

Islamic Accounting

This study material concerns preparing financial statements for Islamic entities using the relevant Islamic financial accounting standards.

BK4

Management Accounting

This study material is related to preparing and analyzing management accounting reports, including planning and budgeting, cost management, quality control, and relevant and reliable performance measurement in supporting decision-making.

BK5

Finance and Financial Management

This study material is related to financial management concepts, techniques, and principles: financial decisions, time value of money, capital budgeting, capital structure, capital requirements, and cash flow analysis.

BK6

Information and Communication Technology

This study material is related to the design of an entity’s business processes in an accounting information system that supports the provision of information technology-based information to support management control and decision-making.

BK7

Taxation

This study material is related to taxation concepts and regulations and preparing tax liability reports.

BK8

Economics

This study material is related to the concepts and principles of economics

BK9

Business Strategy and Management

This study material is related to in-depth theoretical concepts about information needs for decision-making.

BK10

Governance, Risk Management and Internal Control

This study material is related to the concepts and principles of organization, governance, risk management, strategic management, internal control and business environment.

BK11

Ethics

This study material is related to business ethics and the accounting profession’s code of ethics.

BK12

Research Method

This study material is related to qualitative research, quantitative research, and statistics.

BK13

University signature

These study materials are related to Arabic, English, and Islamic studies.

BK14

Nationalism 

This study material is related to civics education

Course Distribution

Compulsory courses must be taken by every student, which consists of general courses, university-specific courses, faculty expertise courses, study program expertise courses, study program core expertise courses, and study program elective expertise courses.  General and university-specific courses and faculty and study program expertise courses are prepared based on the results of curriculum reviews with stakeholders by considering curriculum standards from professional associations and learning outcomes.  The distribution of courses with a total of 147 credits consists of:

No

Course

Credit

1

General Course

6

2

University-Specific Course

26

3

Faculty Expertise Course

28

4

Study Program Expertise Course

23

5

Compulsory Expertise Course of the Study Program

58

6

Elective Expertise Course of the Study Program

6

 

Total

147

SEMESTER I

NO

COURSE CODE

COURSE

CREDIT

1

20000011A01

Pancasila (foundational philosophical theory of Indonesia )

2

2

20000011A03

Bahasa (Indonesia Language)

2

3

20000011A04

Arabic Language I

2

4

20000011A05

Arabic Language I

2

5

20050211B01

Introduction to Business

2

6

20050211B02

Mathematics for Economics

3

7

20050211B04

Introduction to Accounting

3

8

20050211B05

Introduction to Micro Economics

3

Total of credits in Semester I

19

SEMESTER II

NO

COURSE CODE

COURSE

CREDIT

1

20000011A02

Civics

2

2

20000011A06

Arabic Language III

2

3

20000011A07

Arabic Language IV

2

4

20000011A11

History of Islamic Civilization

2

5

20050211B03

Introduction to Management

3

6

20050211B06

Introduction to Macro Economics

3

7

21050211C03

Bank and non-bank institutions

2

8

21050211C05

Entrepreneurship

2

9

21050211D01

Introduction to Accounting 2

3

Total of credits in Semester II

21

SEMESTER III

NO

COURSE CODE

COURSE

CREDIT

1

20000011A08

English Language I

3

2

20000011A10

Philosophy of Science

2

3

20000011A14

Fiqh (Islamic Law) Study

2

4

21050211C01

Statistics I

2

5

21050211C04

Ethics of Business and Profession

2

6

21050211D02

Financial Accounting I

3

7

21050211D06

Expense Accounting

3

8

21050211D14

Corporate Budgeting

2

9

21050211D15

Taxation I

2

10

21050211D17

Financial Management I

3

Total of credits in Semester III

24

SEMESTER IV

NO

COURSE CODE

COURSE

CREDIT

1

20000011A08

English Language II

3

2

20000011A10

Theosophy

2

3

20000011A14

Study of Quran and Hadits

2

4

21050211C01

Statistics II

3

5

21050211C04

Financial Accounting II

3

6

21050211D02

Management Accounting

3

7

21050211D06

Accounting Information System

3

8

21050211D14

Taxation II

3

9

21050211D15

Islamic Banking Accounting

2

Total of credits in Semester IV

24

SEMESTER V

NO

COURSE CODE

COURSE

CREDIT

1

21050211C07

Lab. Accounting Information Systems

3

2

21050211C08

Lab. Taxation

3

3

21050211D04

Advanced Financial Accounting I

3

4

21050211D09

Management Information System

3

5

21050211D10

Auditing I

3

6

21050211D13

Management Control System

3

7

21050211D21

Islamic Financial Accounting

2

8

 

Elective Course 1

2

Total of credits in Semester V

22

SEMESTER VI

NO

COURSE CODE

COURSE

CREDIT

1

20050211B07

Research Method

3

2

21050211C06

Lab. Financial Accounting

3

3

21050211D05

Advanced Financial Accounting II

3

4

21050211D11

Auditing II

3

5

21050211D12

Management Audit

2

6

21050211D18

Public Sector Accounting

3

7

20000011A15

Student Fieldwork

2

8

 

Elective Course 2

2

9

 

Elective Course 3

2

Total of credits in Semester VI

23

SEMESTER VII

NO

COURSE CODE

COURSE

CREDIT

1

21050211C09

Lab. Audit

3

2

21050211D19

Accounting Theory

3

3

20050211B08

Internship

2

Total of credits in Semester VII

8

SEMESTER VIII

NO

COURSE CODE

COURSE

CREDIT

1

20050211B09

Undergraduate Thesis

6

Total of credits in Semester VIII

6

NO

COURSE CODE

COURSE

CREDIT

Financial Accounting

1

21050212E11

corporate reporting

2

2

21050212E13

Business Feasibility Study

2

3

21050212E14

Financial Management II

2

4

21050212E15

Risk management

2

5

21050212E16

Investigative auditing and forensic accounting

2

6

21050212E17

Investment management

2

7

21050212E18

Capital Markets and Portfolio Management

2

8

21050212E19

Financial Information Analysis

2

Taxation

1

21050212E21

Tax Accounting

2

2

21050212E12

Taxation Management

2

3

21050212E22

Specific Topic of Taxation

2

4

21050212E23

Land and Building Tax and Duty on the acquisition of land and building rights

 

2

5

21050212E24

International Taxation

2

6

21050212E31

Tax Information System

2

Sharia Accounting

1

21050212E33

Zakat & Waqf Accounting

2

2

21050212E34

Islamic Finance and Investment Theory

2

3

21050212E32

Sharia Audit

2

4

21050212E35

Islamic financial management

2