Public Accountant
Deskripsi OL1
| Code | Course / Stage | Credits |
|---|---|---|
| AK1003 | Pancasila | 2 |
| AK1001 | Pendidikan Agama | 2 |
| AK1002 | Bahasa Indonesia | 2 |
| AK1104 | Mikro Ekonomi Pengantar | 2 |
| AK1105 | Pengantar Bisnis | 2 |
| AK1106 | Akuntansi Pengantar | 3 |
| AK1107 | Matematika Bisnis | 2 |
| AK1108 | Pengantar Manajemen | 3 |
| AK1109 | Aplikasi Komputer | 2 |
| Total | 20 | |
Fields of work and professional roles graduates may pursue after completing the program.
Deskripsi OL1
Deskripsi OL2
Deskripsi OL3
Deskripsi OL4
Characteristics and capabilities expected of graduates of this study program.
Mampu mengembangkan usaha mandiri berbasis prinsip akuntabilitas, efisiensi, serta inovasi dalam konteks ekonomi digital dan kewirausahaan sosial
Mampu melakukan analisis data keuangan dan bisnis untuk mendukung pengambilan keputusan strategis dalam perusahaan atau organisasi publik dengan penuh tanggung jawab
Lulusan memiliki kemampuan dalam melakukan audit laporan keuangan berdasarkan SPAP dan ISA secara profesional, kritis, jujur, dan independen dalam rangka meningkatkan transparansi dan akuntabilitas.
Lulusan memiliki kemampuan untuk menyusun, menganalisis, menginterpretasikan dan mengkomunikasikan laporan keuangan entitas sesuai dengan standar akuntansi nasional dan internasional .
Mampu menyusun perencanaan dan pelaporan pajak serta memberikan konsultasi perpajakan berdasarkan UU Perpajakan Indonesia dan prinsip good tax governance
Attitudes, knowledge, and skills students are expected to achieve by graduation.
Able to develop sociotechnopreneurship based innovations in their field of expertise and demonstrate responsibility, integrity, and professionalism in decision making.
CPL Universitas ini menekankan kemampuan lulusan untuk menghasilkan inovasi dalam bidang keahlian melalui pendekatan sosiotechnopreneurship yang memadukan aspek sosial, teknologi, dan kewirausahaan. Lulusan diharapkan mampu mengambil keputusan profesional dengan menjunjung tinggi tanggung jawab, integritas, etika, dan keberlanjutan untuk memberikan manfaat bagi organisasi dan masyarakat.
Capable of accurately and ethically designing financial data and business strategies to reach adaptive decisions in the global era
CPL ini menggambarkan kompetensi utama lulusan Akuntansi dalam bidang akuntansi keuangan. Lulusan mampu memahami, menganalisis, dan menerapkan konsep, prinsip, serta standar akuntansi dalam menghasilkan informasi keuangan yang relevan, andal, dan dapat dipahami oleh pengguna laporan keuangan sesuai standar nasional maupun internasional.
Able to evaluate financial statements and perform audit processes based on applicable auditing standards with professional, critical, independent, and integrity-based attitudes.
CPL ini berfokus pada kompetensi lulusan sebagai auditor yang mampu mengevaluasi kewajaran laporan keuangan serta melaksanakan proses audit berdasarkan standar audit yang berlaku. Lulusan diharapkan mampu melakukan analisis risiko, evaluasi bukti audit, dan memberikan rekomendasi secara profesional dengan menjaga independensi, objektivitas, dan integritas.
Able to analyze taxation issues, regulations, and practices to provide recommendations for tax planning, reporting, and consulting based on good tax governance principles.
CPL ini mendukung kompetensi lulusan dalam bidang perpajakan sebagai konsultan pajak maupun praktisi perpajakan. Lulusan mampu menganalisis permasalahan perpajakan, memahami regulasi yang berlaku, serta memberikan rekomendasi terkait perencanaan, pelaporan, dan konsultasi pajak dengan memperhatikan kepatuhan dan prinsip tata kelola pajak yang baik.
Able to analyze financial and business data and provide strategic recommendations to support organizational decision making.
CPL ini mengembangkan kemampuan lulusan sebagai analis bisnis dan keuangan yang mampu mengolah serta menganalisis data keuangan dan bisnis untuk menghasilkan informasi yang bernilai bagi organisasi. Lulusan mampu menyusun rekomendasi strategis yang mendukung pengambilan keputusan manajerial dan peningkatan kinerja organisasi.
Able to analyze the needs for information technology, accounting information systems, and digital technology to design effective, efficient, and innovative accounting solutions.
CPL ini menekankan kemampuan lulusan dalam menghadapi perkembangan teknologi digital melalui pemanfaatan teknologi informasi, sistem informasi akuntansi, dan inovasi digital. Lulusan diharapkan mampu menganalisis kebutuhan organisasi serta merancang solusi akuntansi berbasis teknologi yang efektif, efisien, dan mendukung transformasi digital organisasi.
Able to analyze professional, ethical, integrity, and social responsibility issues in accounting practices and formulate sustainable alternative solutions.
CPL ini menggambarkan kompetensi sikap profesional lulusan Akuntansi dalam menghadapi berbagai permasalahan etika dan tanggung jawab sosial. Lulusan mampu menganalisis permasalahan profesional, mempertimbangkan aspek etika dan integritas, serta merumuskan alternatif penyelesaian yang berkelanjutan dalam praktik akuntansi.
Approved and locked RPSMK are grouped by semester. The cohort source follows the newest available RPSMK for each course in that semester.
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.
Internal Auditing is a course that covers the concepts, principles, standards, processes, and techniques of internal auditing to evaluate the effectiveness of internal controls, risk management, governance, and organizational performance, and to provide recommendations for improvement and support the achievement of organizational objectives.
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.
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.
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.
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.
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.
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.
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.
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.
Intermediate Financial Accounting II examines the application of financial accounting standards to intermediate-level transactions and financial statement items. Topics include the conceptual framework and harmonization of SAK, IFRS, and US GAAP; current and long-term liabilities; provisions and contingencies; bonds; debt restructuring; equity; earnings per share; investments; fair value measurement; revenue recognition; leases; income taxes and deferred taxes; employee benefits; changes in accounting policies and estimates; error corrections; the statement of cash flows; and integrated case analysis to support professional preparation and analysis of financial information.
The Taxation course provides a comprehensive understanding of the taxation system in Indonesia, covering the basics of taxation, General Provisions and Tax Procedures (KUP), as well as the mechanisms for calculating and reporting various types of taxes. Learning focuses on mastering the concepts of Income Tax (PPh), Value Added Tax (VAT), Luxury Goods Sales Tax (PPnBM), and regional taxes such as Land and Building Tax (PBB), Land and Building Rights Acquisition Duty (BPHTB), and Stamp Duty. This course aims to equip students with analytical and practical skills to ensure tax compliance in a dynamic business context, in accordance with applicable laws and regulations.
Financial Management examines the concepts, techniques, and application of corporate financial management to support decision-making. Topics include financial statement analysis, time value of money, risk and return, working capital and cash-flow management, investment decisions, capital budgeting, cost of capital, sources and structure of financing, leverage, dividend policy, and financial planning and control through case-based analysis.
This course covers testing and analysis of qualitative data or statistical data that do not meet normal-distribution assumptions or involve small samples, with a focus on nonparametric statistics.
Business and Professional Ethics examines ethical and moral principles in business and the accounting profession. The course covers ethical theories, stakeholder perspectives, corporate social responsibility, sustainability and ESG, corporate governance, transparency and accountability, integrity, objectivity, independence, professionalism, the accountants’ professional code of ethics, conflicts of interest, ethical dilemmas, fraud and whistleblowing, ethics in financial reporting, auditing and taxation, and ethical decision-making based on multiple-stakeholder analysis.
discusses entrepreneurial concepts, processes, and strategies to develop innovative technology-based business ideas through creativity and sustainability to create economic and social value.
Sharia Accounting examines the philosophical foundations, Sharia principles, sources of muamalah law, the conceptual framework for Sharia financial reporting, Sharia accounting standards, and the recognition, measurement, recording, presentation, and disclosure of contract-based transactions. The course covers murabahah, mudarabah, musharakah, salam, istisna, ijarah, qardh, rahn, zakat, infaq, sadaqah, waqf, preparation of Sharia entity financial statements, ethics, governance, Sharia compliance, and professional case analysis.
The Taxation course provides a comprehensive understanding of the taxation system in Indonesia, covering the basics of taxation, General Provisions and Tax Procedures (KUP), as well as the mechanisms for calculating and reporting various types of taxes. Learning focuses on mastering the concepts of Income Tax (PPh), Value Added Tax (VAT), Luxury Goods Sales Tax (PPnBM), and regional taxes such as Land and Building Tax (PBB), Land and Building Rights Acquisition Duty (BPHTB), and Stamp Duty. This course aims to equip students with analytical and practical skills to ensure tax compliance in a dynamic business context, in accordance with applicable laws and regulations.
Entrepreneurship Practicum course discusses the application of entrepreneurial concepts through business idea development, business model design, business project implementation, and business feasibility evaluation based on innovation, technology, and sustainability.
Accounting Theory examines the development of accounting thought, accounting paradigms and approaches, conceptual frameworks for financial reporting, financial reporting objectives, qualitative characteristics of accounting information, accounting measurement concepts, normative and positive theories, agency theory, stakeholder theory, legitimacy theory, accounting regulation, accounting standards, and contemporary accounting issues.
This course covers advanced auditing concepts, standards, procedures, and techniques in the examination of financial statements, including audit planning and execution, substantive testing, auditing financial statement accounts, audit completion, and the preparation and communication of auditor’s reports in accordance with applicable auditing standards.
This course covers the fundamental concepts and principles of investment, the framework for structuring and analyzing investments, the various types of investments, and the benefits of investing; it also addresses how to get started and how to invest properly in accordance with applicable regulations.
The Computerized Accounting Applications course provides a comprehensive understanding of computerized accounting within an integrated system that complies with generally accepted standards.
A practical course that provides students with hands-on experience using accounting software to manage company data, set up databases, manage the chart of accounts and master data, record business transactions, perform corrections and adjustments, and generate financial reports.
The Banking Accounting course is a field of study that examines the processes of recording, classifying, summarizing, and reporting financial transactions specific to banking institutions. This course aligns general standards with specific regulations, such as the Indonesian Banking Accounting Guidelines.
The Budgeting course covers the fundamental concepts of budget planning, management, and control within an organization or company. It aims to provide an in-depth understanding of how to manage finances effectively and efficiently.
Digital Business examines concepts, strategies, and applications of digital technology in business processes, digital business models, organizational transformation, digital marketing, data analysis, digital innovation, and technology utilization to create sustainable business value.
The Tax Planning course is an advanced-level class within the fields of accounting or taxation that examines strategies, techniques, and methods for legally optimizing the tax burden of taxpayers—whether individuals or corporate entities—without violating applicable laws.
Work Practice Course examines the concepts, techniques, and application of corporate financial management to support decision-making. Topics include financial statement analysis, time value of money, risk and return, working capital and cash-flow management, investment decisions, capital budgeting, cost of capital, sources and structure of financing, leverage, dividend policy, and financial planning and control through case-based analysis.
A final undergraduate thesis written by students based on independent research in nutritional science to fulfill bachelor's degree requirements.
A final undergraduate thesis written by students based on independent research in nutritional science to fulfill bachelor's degree requirements.
Head of Study Program