Undergraduate Courses

BACHELOR OF ACCOUNTING

Course Objectives:

The objective of the Study Program Accounting is to have an excellent skill and competence in finance accounting and tax accounting, with strengthen in modern-islamic financial system.

 

Outcomes:

The graduate will be having the ability to develop and update accounting knowledge by mastering and understandings the methods and scientific principles along with its application in industry.

 

Available Programs:

Joining Degree (2+2) :

  • Ningbo University, China

University Partners for Credit Transfer Program :

  • Universiti Sains Malaysia, Malaysia
  • University of Malaya, Malaysia
  • Sungkyunkwan University, South Korea
  • FPT University, Vietnam
  • Rangsit University, Thailand

Core Subjects

Introduction to Business & Management

Credit Unit : 3
Competency:

 

Lecturers:

Economics

Credit Unit : 3
Competency:

 

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Introduction to Accounting I

Credit Unit : 3
Competency:

  • tudents are expected to be able to explain and identify accounting cycles and prepare a complete financial statement for service, merchandizing and manufacturing businesses. They are also expected to be able to identify post balance sheet headings and explain forms of business entities.

Lecturers:

ETAP Basics Accounting

Credit Unit : 3
Competency:

 

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Cost Accounting

Credit Unit : 3
Competency:

 

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Indonesia Economics

Credit Unit : 3
Competency:

  • Students are expected to have a broad understanding and insight related important aspects in the development of macro economy of Indonesia, as well as having arguments behind various economic policies of Indonesia are made, so that it is able to analyse various problems faced by the economy, which in time can then be used as consideration in drafting various policy alternatives to address the economic problems faced.

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Introduction to Accounting II

Credit Unit : 3
Competency:

 

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Financial Management

Credit Unit : 3
Competency:

  • Able to comprehend and understand financial report and its forms
  • Able to manage working capital for the company as well as sources of financing
  • Able to manage risk and return on company
  • Able to understand the time value of money as well as its use in assessing the investment made by the companies
  • Able to analyze company’s financial condition and performance by using commonly used analysis techniques
  • Able to comprehend and understand company’s financial structure as well as capital costs borne by companies
  • Able to plan company’s financing guidance through term loan financing and leasing

Lecturers:

Management Accounting

Credit Unit : 3
Competency:

  • Students are expected to be able to understand cost concept, the classification of costs and cost behaviors. They are also expected to be able to calculate product costing, COGM and COGS, calculate and prepare reports based on job order costing and process costing, calculate ABC and traditional costing, CM, BEP, profit targets and DOL. They should be able to count relevant cost for business decision making, understand balanced score card and flexible budget.

Lecturers:

Taxation I

Credit Unit : 3
Competency:

  • Able to understand and make tax calculation in Indonesia which includes: Introduction to taxation, Taxation General Provisions (KUP), Land & Building Tax (PBB), Fees for Acquisition of Rights to Lands and Buildings (BPHTB), Stamp Duty, Local-administration Taxes and Levies, the General Income Tax, Income Tax Article 21,  Income Tax Article 22, Income Tax Article 23 & 26, Income Tax article 24, Income Tax for Individual Taxpayers (WP OP), Income Tax for Statutory Body Taxpayers, VAT & VAT on Sales of Luxury Goods.

Lecturers:

Intermediate Accounting I

Credit Unit : 3
Competency:

  • Students are expected to solve the problems of accounting based on the conceptual framework of financial accounting.  Explaining the difference of financial report based on IFRS and based on the Standard on Indonesian Accounting.  Presenting financial statement based on Financial Accounting Standard.

Lecturers:

English Accounting (e-learning)

Credit Unit : 3
Competency:

 

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Management Information System (e-learning)

Credit Unit : 3
Competency:

 

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Control System Management (e-learning)

Credit Unit : 3
Competency:

  • Students are expected to understand Management Control environment, Understand the process of control and the differences of control in various corporate strategies.

Lecturers:

Sector Public Accounting (e-learning)

Credit Unit : 3
Competency:

  • Students are able to analyse the concept of public sector Accounting, accounting financial management Mechanism applicable in non-profit organizations, Central and local government agencies on the basis of accrual management through national budget and a grant.
  • The student is able to compile financial reports of the organization of the public sector.

Lecturers:

Intermediate Accounting II

Credit Unit : 3
Competency:

 

Lecturers:

Accounting Information System I

Credit Unit : 3
Competency:

  • Able to write research proposal, able to write research report in the thesis format, Able to comply with research ethic code (plagiarism avoidance and objectivity).

Lecturers:

Taxation II

Credit Unit : 3
Competency:

 

Lecturers:

Auditing I (e-learning)

Credit Unit : 3
Competency:

 

Lecturers:

Accounting Theory & Corporate Reporting (e-learning)

Credit Unit : 3
Competency:

 

Lecturers:

Advanced Accounting I

Credit Unit : 3
Competency:

  • Students are expected to be able to explain and identify business entities, central branches, foreign currency transactions, and the concept of mergers. They are also expected to be able to make consolidated financial statements.

Lecturers:

Environment and Business Law (e-learning)

Credit Unit : 3
Competency:

 

Lecturers:

Accounting System Information II

Credit Unit : 3
Competency:

 

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Auditing Application

Credit Unit : 3
Competency:

 

Lecturers:

Auditing II

Credit Unit : 3
Competency:

 

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Advanced Accounting Finance II

Credit Unit : 3
Competency:

  • Able to explain; the concept of the merger business, doing the recording of investments in entities Association technique, consolidation, change of ownership and are able to draw up consolidated financial statements, including the reported profits, gains and losses transactions between the company and the elaboration of reports of foreign currency.

Lecturers:

Sharia Accounting

Credit Unit : 3
Competency:

  • Students are expected to be able to understand Islam as a comprehensive way of life, the development of Shari’a economic and accounting, and Shari’a Financial Reporting. They are also expected be able to master the recognition and measurement of income and liabilities in Shari’a accounting, the concept of property, liabilities and capitals according to shari’ah, and accounting for welfare sector. Students are also expected to be able to apply Shari’ah accounting at Shari’ah Banks, financial statements of Shari’ah Banks. They should be able to implement the system and Operation of Shari’ah Banks, profit sharing in Shari’ah Banking, and the basic framework in the preparation of Shari’ah financial reporting.

Lecturers:

Business Research Methodology

Credit Unit : 3
Competency:

 

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Strategic Cost Management (e-learning)

Credit Unit : 3
Competency:

 

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Financial Statement Analysis

Credit Unit : 3
Competency:

 

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Investment Management (e-learning)

Credit Unit : 3
Competency:

 

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Sustainability Report (e-learning)

Credit Unit : 3
Competency:

 

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Tax Accounting

Credit Unit : 3
Competency:

 

Lecturers:

Tax Management (e-learning)

Credit Unit : 3
Competency:

Lecturers:

International Taxation (e-learning)

Credit Unit : 3
Competency:

  • Understand the concept and application of taxation in international transactions by taxpayers based on double taxation agreement and the income tax act include: the principle of voting, international tax principles, the conflict that arises, subject to tax, tax objects, multiple tax evasion methods, business entities, taxation rights, special relationship, transfer pricing, advance pricing agreement, the mutual agreement procedure, the exchange of information, controlled foreign corporation, and a tax haven country.

Lecturers:

Internal Audit (e-learning)

Credit Unit : 3

Competency:

  • Students can understand the importance of the role of internal auditor for internal corporate parties as well as for external auditors, the auditing technique done as well as communication between the internal auditor with the other party.

Lecturers:

Forensic Accounting & Investigation Audit

Credit Unit : 3
Competency:

 

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Audit Information System (e-learning)

Credit Unit : 3
Competency:

 

Lecturers:

Basic Undergraduate Courses

Pancasila (e-learning)

Credit Unit : 2
Competency:

  • Able to analyze problems in the life of society, nation and state through intellectual responsibility by preserving the values of Pila Sila in the reality of life

Lecturers:

Computer Application (e-learning)

Credit Unit : 3
Competency:

 

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Finance Math

Credit Unit : 3
Competency:

 

Lecturers:

English I

Credit Unit : 3
Competency:

  • Communicate orally and in writing in English in the scope of work and business by using the techniques of basic conversation.

Lecturers:

Civics (e-learning)

Credit Unit : 2
Competency:

  • Knowing the elements, the functions of State and Government are running .
  • Using the values ​​of Pancasila in everyday life
  • Understands and is able to develop a National Identity .
  • Understanding the meaning of democracy and develop democratic attitudes
  • Understanding and using the rights and obligations of citizens
  • Understand and be sensitive to the problems and the implementation of the rule of law that is available in the environment .
  • Understanding human rights , human rights enforcement agencies and develop attitudes that maintain the balance of rights and obligations .
  • Understand the geography , population , and environment in the Indonesian Archipelago and implement the concept
  • Understand the definition and model of regional autonomy , as well as the implementation of regional autonomy within the framework of the Unitary Republic of Indonesia .
  • Using the concept of National Defense in solving problems that arise in the community in order to improve the nation’s competitiveness .
  • Understanding the traits and characteristics of civil society and are able to develop into a civil society in Indonesia .
  • Understand the principles and application of good governance in the government , and private institutions , as well as local autonomy.
  • Understanding the challenges of globalization and to prepare themselves to deal with problems that arise.

Lecturers:

Indonesian Language (e-learning)

Credit Unit : 2
Competency:

  • The final goal after attending this course the student is able to:
  • Speaking good Indonesian language
  • Writing scientific papers to meet the applicable rules of scientific notation.
  • Comply with the rules of Indonesian, and Enhanced Spelling.
  • Improving Effective Speed ​​Reading (KEM) so as to achieve the adequate level.
  • Understanding the message and the information conveyed communicator, appropriately meaning and not experience miscommunication.
  • Translating ideas, thoughts, and opinions to form effective sentences and easy to understand.
  • Writing Letters Department effectively, correctly, and communicative.
  • Papers presented in an interesting and effective.
  • Writing quotations, notes bibliography, footnotes, and bibliography correctly.

Lecturers:

English II

Credit Unit : 3
Competency:

  • So that students are able to understand, comprehend, explain, apply and Communicate orally and in writing in the scope of work and business and understand discourse in English.

Lecturers:

Religion (e-learning)

Credit Unit : 2
Competency:

 

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Ethics UMB (e-learning)

Credit Unit : 2
Competency:

 

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Business Statistics

Credit Unit : 3
Competency:

  • Able to make a descriptive summary based on data collected.

Lecturers:

Entrepreneurship I (e-learning)

Credit Unit : 3
Competency:

  • Increasing the knowledge, skills, attitudes and mind set of the student’s readiness to become entrepreneurs as an alternative choice when life has passed a degree, or even it can be a driving force for them to conduct entrepreneurial activity during currently studying at a relatively young age.

Lecturers:

Clinic Entrepreneurship

Credit Unit : 3
Competency:

 

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Business Communication (e-learning)

Credit Unit : 3
Competency:

 

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Business Ethics and Governance (e-learning)

Credit Unit : 3
Competency:

  • Able to understand values, awareness of ethics, ethics in business and profession of accountant

Lecturers:

Job Training

Credit Unit : 3
Competency:

 

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Final Project

Credit Unit : 6
Competency:

 

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Internship

Credit Unit : 6
Competency:

 

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Electives Subjects

Strategic Corporate Management

Credit Unit : 3
Competency:

  • Students are able to understand all the world power that affect international business activities and be aware of operational activities in various areas of international business, both from the multinational companies as well as domestic companies are globalizing.

Lecturers:

Financial SAP

Credit Unit : 3
Competency:

 

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Government Accounting

Credit Unit : 3
Competency:

 

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