Bachelor Of Accounting

Pancasila Education examines the historical, philosophical, legal, and sociological foundations of Pancasila as the state foundation, national ideology, and value system. The course emphasizes understanding the five principles, the relationship between Pancasila and the Constitution, character building, public ethics, tolerance, social justice, and the application of Pancasila values to challenges in digital society, technology, and professional life.

• CPMK1 — Able to explain the historical, philosophical, legal, and sociological foundations of Pancasila and its position in national and civic life.
• CPMK2 — Able to analyze the meaning and interrelationships of the five Pancasila principles in social, national, and professional contexts.
• CPMK3 — Able to apply Pancasila values in communication, collaboration, leadership, tolerance, and responsible problem solving.
• CPMK4 — Able to evaluate ethical, social, national, and technological issues based on Pancasila values and the public interest.

The Religious Education course provides an in-depth understanding of faith, piety, moral ethics, law, and religious moderation as the foundation for developing a tolerant, dignified, and high-integrity personality in social, national, and state life.

• CPMK1 — Able to understand fundamental divinity concepts, the essence of faith, and the scope of religious education in higher education
• CPMK2 — Able to analyze religious economic ethics, professional integrity, and rejection of corruption and financial malpractices

The Indonesian Language course provides skills in using proper, correct, polite, and scientific Indonesian, covering spelling rules (EYD), word formation, effective sentence construction, paragraph development, academic writing, formal speaking skills, and legal document drafting.

• CPMK1 — Able to understand the status, functions, and characteristics of scientific and legal registers of the Indonesian language
• CPMK2 — Able to analyze the application of citation styles (APA, Chicago/Turabian) and reference management software integration

Introduction to Microeconomics is a course that discusses fundamental microeconomic concepts regarding the behavior of individuals and organizations in making economic decisions. This course covers scarcity, economic choices, opportunity costs, demand and supply, market equilibrium, elasticity, consumer behavior, producer behavior, production costs, market structures, and the application of microeconomic analysis in business decision making.

• CPMK1 — Able to explain fundamental concepts of microeconomics, the scope of economics, scarcity, economic choices, and opportunity costs.
• CPMK2 — Able to analyze market mechanisms through demand, supply, market equilibrium, and elasticity concepts.
• CPMK3 — Able to analyze consumer behavior, producer behavior, production costs, and economic decisions in business activities.
• CPMK4 — Able to evaluate market structures and apply microeconomic concepts in solving simple business problems.

Introduction to Business covers the basic concepts and scope of business, economic systems and the business environment, forms of ownership, global and digital issues, stakeholders, ethics and corporate social responsibility, management functions, organizational structure and culture, entrepreneurship and small business, marketing, human resources, operations, basic finance, and accounting information for business decisions. The course equips first-semester undergraduate accounting students to understand the interrelationships among business functions and to analyze simple business cases systematically and responsibly.

• CPMK1 — Students are able to identify current issues in business and accounting at local, national, and global levels.
• CPMK2 — Students are able to explain the views and interests of various stakeholders such as management, investors, creditors, government, society, employees, and auditors regarding business and accounting issues.
• CPMK3 — Students are able to explain the concepts of entrepreneurship, small business, and their roles in the economy.
• CPMK4 — Students are able to explain the basic concepts of operations management in manufacturing and service companies, including the role of the operations function in supporting business strategy.

A course that studies how economic transactions are identified, recorded, classified, summarized, and presented in the form of financial statements, so that the information can be used by interested parties for decision-making.

• CPMK1 — Students are able to explain the definition of financial statements in a company.
• CPMK2 — Students are able to apply and perform calculations for the preparation of financial statements for trading companies using both periodic and perpetual approaches.
• CPMK3 — Students are able to implement financial reporting for a trading company—specifically, special journals.
• CPMK4 — Students are able to implement financial reporting for a trading company—specifically, special journals.

The Business Mathematics course covers mathematical concepts and their application in solving various business and economic problems. The material includes equations and functions, supply and demand, costs, revenue, profit, financial mathematics, matrices, linear programming, as well as the concepts of derivatives and optimization. Students are guided to be able to analyze and develop mathematical models and interpret calculation results logically, thoroughly, and responsibly as a basis for business decision-making.

• CPMK1 — Students are able to understand and apply mathematical concepts used in various business problems, including functions, equations, demand, supply, costs, revenue, profit, and financial mathematics.
• CPMK2 — Students are able to apply and develop mathematical models to solve business problems and interpret the results as a basis for making logical, thorough, and responsible decisions.

Studying managerial concepts and techniques, levels of management, functional areas within organizations, management functions, and strategic planning—at local, national, and international levels—while integrating the application of statistics into managerial concepts.

• CPMK1 — Students are able to explain the definition of financial statements in a company.
• CPMK2 — Students are able to apply and perform calculations for the preparation of financial statements for trading companies using both periodic and perpetual approaches.
• CPMK3 — Students are able to implement financial reporting for a trading company—specifically, special journals.
• CPMK4 — Students are able to implement financial reporting for a trading company—specifically, special journals.

Computer Applications equips students with skills in productivity applications for academic and professional work. Topics include document management, spreadsheets, simple data analysis and visualization, presentations, digital forms, cloud collaboration, file management, digital security, basic automation, and integrating applications to complete tasks.

• CPMK1 — Able to explain the functions, interoperability, and principles of using productivity applications effectively and securely.
• CPMK2 — Able to create and manage documents, spreadsheets, and digital presentations according to work requirements.
• CPMK3 — Able to process and visualize simple data using spreadsheets to produce information.
• CPMK4 — Able to use cloud services, digital forms, and collaboration tools to work effectively in teams.