This course explains the importance of Pancasila with its Five Principles as the foundation of Indonesia statehood, together with diversity in unity, the 1945’s constitutions, and the unity of the Republic of Indonesia. It emphasizes on building the Indonesians to become a strong and united country with the focus on individuals and societies in their day to day life as a nation.

This course explains the importance of Civic education as the foundation for the Indonesian good citizenship behavior by understanding the concepts of state and government, national identity, democracy, citizens’ rights and obligations, rule of law, basic human rights, Nusantara perspective, national resilience, religion and state relationships, and the good governance.

This course is expected to equip students with the ability to speak English that will enable to compete in the world of work. In addition, this course is also a prerequisite for following English II course.

Economic theory is aimed at giving knowledge of basic skills to students as an introduction to economics by understanding skills in presenting concepts of economics. This course discusses basic concepts of economics, both micro and macro, that include economics definition, market mechanism (demand and supply), elasticity concept, producer behavior theory, consumer behavior theory, production cost theory, corporate balance.

In this course, students learn about the application of mathematics in solving business problems, to practice analytical skills and logical thinking to help them solving business problems.

This is a core course that provides an overview of how a financial transaction of service and trading companies is processed in an Accounting Information System that will be used by stakeholders in making decisions, identifying, recording transactions and controls on inventory and cash

This course describes or analyzes the financial system and financial system-forming institutions which consist of Banking Institutions and Non-Banking Financial Institutions (LKBB), basic knowledge and functions of sharia financial institutions (LKS), theories and financial policies, as well as the influence of bank and non-bank financial institution policies

Understanding management and its tools and functions, identifying basic management concepts, functional management concepts and operations management concepts in business organizations.

This course will give students an understanding of the presence of Allah SWT on every pulse of life, so we must always maintain moral values on every action and provide understanding to the students about the success of life and the hereafter.

Students are able to understand the true foundations of catholic faith expressions in real life in society and gain moral judgment to respect life and develop it from beginning to end based on Christ’s teachings.

Students are able to understand the true foundations of faith expression in real life in society and gain moral judgment to respect life and develop it from beginning to end based on Christ’s teachings.

Buddhism is an effort to produce Indonesian people who are able to understand, appreciate, and practice the Dharma in accordance with Buddhist principles mentioned in Tipitaka / Tripitaka Scripture to become responsible people (based on Dharma principles) in everyday life.

Able to understand Hindu essentially, to live and practice Hindu teachings and to make Hindu universal values as the foundation of thinking-saying-doing, as guidance and motivation, so as to have a good personality, moral and noble character, devoted to God, respect for parents, respect for teachers and lecturers, to have social solidarity, and to obey the government. Carry out duties and obligations faithfully, sincerely, honestly, transparently, and responsibly.

Indonesian Language is a part of University Character Course (MKCU) in addition to UMB Ethics, Citizenship, Religion and Entrepreneurship. This course teaches the basic concepts of language as a means of communication in general, as well as language as a science and cultural advocate. Indonesian serves as a means of communication to absorb science and technology, then communicate it to other parties. Whatever the field of work that will be studied later, mastery of language as a means of communication is absolutely necessary. As prospective leaders, students should be able to take sympathy and move others through language media. As academicians, students should be able to express his ideas, thoughts, and opinions either orally or in writing in a smooth manner in accordance with applicable academic norms and rules.

This course is the continuation of English I. This course discusses about useful expressions in business contexts to prepare students both in their daily life and in their work life. Besides, this course is expected to help students to comprehend texts and to write articles in academic contexts.

The purpose of this course is to have the competence to explain and provide data from the analysis as materials for making financial management decisions both short and long term and evaluating their impact on corporate value.

Entrepreneurship I course focusing on generating entrepreneurial interest and thinking as an entrepreneur. This course also prepares students to become an entrepreneur who engages in innovation and creativity in entrepreneurship and also supports basic management concepts and functions and determines capital possibilities as well as creates financial reports and seeks business ideas as outlined in business proposals.

This course is a continuation of the Introduction to Accounting I course which explains the accounts in the financial statements, accounting for corporations, partnerships, and cash flow reports.

This course is a core course in the curriculum structure of department of accounting that provides knowledge of the concept of cost accounting information systems and report preparation of sales basic cost.

Aims to know the applicable law and obey it.

This course contains theoretical and practical ability to explore and maximize self potential, to be able to identify the character and personality that respect the individual and social realm and to be able to apply it in order to become professional human resources.

Consisting of topics that must be well mastered by an accounting student. In the beginning, topic on how to make a company database structure is delivered. The database is connected with a list of accounts for current transactions or ones becoming initial balance. In the next stage, the recording process starts from transactions in the form of invoices, cash receipts, cash disbursements and journal vouchers. At the end, the presentation of financial statements is needed by the company which includes income statement, balance sheet, report on changes in equity and cash flow statement

The corporate budgeting course explains the process of corporate budgeting based on company activities.

1.      Tax law, tax imposition basis, tax definition, tax function, tax collection principles, tax collection system, and the arising and elimination of tax debt2.      General provisions and procedures for taxation as formal law3.      Income tax, individual taxpayer, corporate taxpayer, obligation to deduct and collect income tax, income tax article 24, income tax article 254.      Value added tax on goods and services and sales tax on luxury goods 5.      Stamp duty and regional tax include Property Tax P2 and fees for acquiring land and building rights 6.      Some taxation issues, especially tax accounting in accordance with the development of tax laws and the rules for implementation.

Entrepreneurship II course discusses about entrepreneurship mindset enhancement, by conducting product innovation and finding creative ideas, implementing business ideas invention strategy, developing students creativity program-entrepreneurship proposals, implementing product / service creation strategies, developing national scale market products including brand and unique value, seeking delivery product and distribution channel strategies and understanding the company’s establishment regulations and mechanisms.

Students are able to use advanced level of English in the form of phrases to provide instruction in English. Students are also expected to comprehend reading passages (descriptive and expository texts) and use good English both in verbal communication and business correspondence.

1.      Accounting standards and its developments in accounting reporting2.      Basic framework for preparation and presentation of financial laps (RDPP)3.      Income statement and other comprehensive income4.      Reports of equity changes 5.      Reports of financial position 6.      Cash flow statement7.      Financial instruments, cash and receivables8.      Inventory cost and other cost principles9.      Property Plant and Equipment (PPE),10.   Value depreciation and decrease methods 11.   Intangible assets

This course is a core course in the curriculum structure of department of accounting  that provides knowledge of management accounting information system concept and preparation of budgets and analyze

Providing fundamental knowledge to students about the philosophy and skills needed for the development and utilization of computer-based information systems, especially in management.

This business strategic management course will discuss the scope of strategic management, basic concepts of strategic management, strategic thinking, processes in strategic management, thinking flow in strategic management and levels in strategic management. In addition, this course will also discuss the formulation of strategies in business as well as the implementation of strategies in business, and finally discusses the success measurement of a business strategy

Students are able to understand the definition of financial statements, the financial reporting environment and the parties related with financial statements, to understand financial statement analysis tools, to analyze financial statements with vertical analysis and horizontal analysis, to analyze financial statements with liquidity, solvency, activity ratios and profitability. Students are able to analyze financial statements with growth ratios, use DuPont systems and to conduct comprehensive ratio analysis and to analyze financial statements with cross sectional analysis.

This course offers students an overview of Accounting Information Systems. Through examining business processes and internal controls, this course introduces students to hardware and software of computer systems; file and database organization; networks and telecommunications; the systems development process; designing information systems solutions; internal controls; and the management of information systems. The comprehension of these essential concepts lays the foundation for students as future managers of Accounting Information Systems.

The English for Accounting course focuses on mastering vocabulary and grammar, reading, writing and speaking skills at the pre-intermediate level up to intermediate. Vocabulary and grammar mastery, as well as reading, speaking and writing exercise skills are directly related to activities in the classroom which can then be followed by exercises taken offline and online. Students are invited to participate actively by giving input in the sentences, paragraphs and essays so that the material can be understood better by them

Entrepreneurship III course discusses about business development model and prepares business management and organization. In this course, students learn the International marketing strategies and techniques, competition strategy, financial planning management, excellent products determination strategy, and how to develop export standard product and understand export and import regulations.

This is a core course that discusses the definition, concept, recognition, measurement, assessment, and presentation and disclosure of financial statement elements in accordance with the Generally Accepted Accounting Principles. Discussions are related to liabilities, equity and income.

Students are expected to be to audit or to examine audit plans and audit programs for company financial statements.

Provide a perspective to students about the role of accountants and accounting information in business management. Equip students with basic analysis tools in managing cost-based strategies

Discussing the important aspects in Indonesia’s macroeconomic development to be able to argue on existing Indonesian economic policies. Students are able to analyze various economic problems happened, which can then be taken into consideration in the preparation of various alternative policies to overcome the economic issues

Able to learn from conducting data collection, processing data to making conclusions based on these data.

Knowing and understanding about sharia accounting and have the ability to apply it in sharia-based business activities as well as presenting accounting information

Public Sector Accounting course studies how the public sector in the reform era must be transparent so that public welfare increases. For this reason, there is a need for strong performance management so that good public sector performance can be created, for which the performance of the public sector must be assessed and improved.

a.      Code of ethics as well as guaranteed data integrity in the presentation of financial statements;

b.      Theory, concepts, standards, and financial accounting techniques related to the incorporation of business entities;

c.      Records, reports, and analyzes related to consolidated transactions.

The objective of this course is to enable students to have the following competencies:

Discuss substantive testing and balances on the income, expenditure, inventory, personnel, investment, funding, and cash account balances. The completion of the audit and the issuance of opinion will also be discussed in this course. Lastly, this course will also be discussing about the delivery of insights on other public accountant services such as attestation services, assessment of internal control structures and non-attestation services. After studying 12 modules in this course, students are expected to be able to compare financial statements, understand and proficient in all audit processes. It is expected that students can work as junior auditors who are ready to be trained.

Providing a comprehensive understanding of how management activities can be controlled. It is started with understanding the behavior within the organization, forming accountability centers, measuring and controlling the assets used, along with the performance analysis reports of each responsibility center, then making a strategic plan for the company which can be applied to various types of companies.

Accounting theory is the core/main course of the Accounting department. It is expected that students are able to apply accounting standards about liability assets, equity, revenue, expenses and understand all elements of the financial statements of business enterprises.

Discussing various topics specifically financial accounting that occurs in an entity. The discussion material covers derivative financial instruments, operating segments, interim financial statements, participation in joint ventures, related party disclosures, service concession agreements, partnerships, accounting treatment of problematic receivables, fair value applications, and financial reporting based on rules

This is the main course in curriculum structure of department of accounting which provides knowledge about basic communication, communication process, organizational process, intercultural communication, basic correspondence, business proposal, curriculum vitae and business interview. This course is a prerequisite of Introduction to Business.

Discussing the research process that begins with how to define the problem, examine the literature, develop a framework of thought, formulate hypotheses, collect and analyze data, and compile research reports. Students will also be introduced to statistical software such as Stata or Eviews or SPSS, or Structural Equation Model-Lisrel, so that students will have sufficient expertise to process their research data. This course also discusses the latest developments in accounting research.

1.      Mastering the basic framework for preparing and presenting financial reports and global financial reporting standards as a basis for professional judgment to determine accounting policies that reflect the entity’s economic substance.

2.      Determining the appropriate accounting treatment in accordance with the substance of the transaction to prepare relevant and reliable financial statements.

3.      Preparing other reports to external parties that comply with global standards.

4.      Evaluating the adequacy of corporate reports.

5.      Analyzing the impact of standard changes on business entities.

6.      Explaining issues related to special entities (public sector, non-profit, etc.).

This course discusses analytical concepts and techniques needed in making investment decisions, both investment in financial assets and real assets that are full of risks and uncertainties. The discussion of this course includes investment in both assets. In the beginning, this subject discusses portfolio management, especially investment in financial assets, which consists of definition of investment, capital market definition and instruments, an overview of capital markets in Indonesia, important concepts in investment, expected returns and portfolio risks, bond valuation, bond investment strategy, stock valuation, stock portfolio strategy, market efficiency, securities analysis, derivative securities, portfolio selection, balance models, and portfolio performance evaluation

The objectives of this course are to enable students to:

1.      Understand the concept of Corporate Governance (CG) and the importance of Good Corporate Governance practice (GCG).

2.      Understand the benefits of GCG practices for companies and the economy.

3.      Understand the principles of GCG.

4.      Understand the importance of ethical business behavior in realizing GCG practices.

5.      Understand the importance of accountants’ roles in realizing GCG.

6.      Analyze and evaluate CG practices in a company.

Providing an understanding of concepts regarding the unique characteristics of public sector organizations that include concepts, principles, and accounting techniques that must be applied. This course also describes performance measurement which is an important aspect in public sector organizations as well as discussion of accounting concepts in government organizations.

It is a course that studies how the public sector in the reform era must be transparent so that public welfare increases.

The Public Sector Performance Measurement course is a course that studies how the public sector in the reform era must be transparent so that public welfare increases. For this reason, there is a need for strong performance management so that good public sector performance can be created, for which it must be assessed and improved.

Central of various theories in sharia economic law and sharia treaty law. Its existence greatly influences the smoothness and failure of muamalah practices in the community. Sharia contract texts must be as accurate and authentic as possible, so that their existence truly contributes to the benefit of the people and the nation.

Students are expected to gain insight and skills regarding the programs and methods of learning in social rehabilitation, to strengthen insights on preventive, curative, rehabilitative and developmental aspects in restoring the social functionality of individuals, groups and communities through the use of methods and skills in social rehabilitation.

The discussion of this course begins with a historical description of shariah accounting history along with a description of financial accounting standards which are used as references in the practice of shariah accounting. Then proceed with a detailed accounting discussion of the estimations in the balance sheet. It will also discuss about how to present accounting information.

Provides advanced knowledge regarding the calculation of each type of tax which includes Income Tax credit, VAT & Luxury Goods VAT credit, Stamp Duty, Property Tax including Deferred Tax and Reconciliation of Commercial Financial Report to Fiscal Financial Reports, as well as the latest developments of each type of tax

The tax planning course discusses:

1.      Able to master the concepts and applications of tax load risk management and goals and motivation for tax planning

2.      Able to master the concept and application of tax planning on formal provisions

3.      Able to master the concept and application of tax planning on material provisions

4.      Able to master the concept and application of tax planning for each type of tax

5.      Able to master the concept and application of tax planning on inspection and billing tax

6.      Able to master the concept and application of tax planning on transfer pricing

7.      Able to master the concepts and applications of tax planning a bag of business liquidation and merger

The International Taxation course discusses / analyzes materials related to International Taxation, both actual and hypothetical.

Discusses the planning and implementation of audits for an information technology-based organization, analysis and evaluation of internal controls over information technology-based systems and risks and control issues associated with them. Students will also be introduced to various computer-assisted audit techniques commonly used among information system auditors.

The goal of this course is to enables students to understand, explain /describe, conclude or evaluate/design an overview and history of internal audit, control concepts, risk determination and preliminary surveys, field work, internal audit findings and reporting, staff selection and drafting, the concept of quality assurance and fraud and the relationship between the board of directors, audit committee and internal audit.

This course discusses an examination to prove its existence. The discussion focuses on the need to prevent fraud that arises due to weaknesses in accounting and control and financial security. Since the greatest responsibility for detecting fraud is assumed to be carried out by the accounting profession, accountants need to learn how to recognize signs and investigate fraud. The discussion included fraud and risk assessment of fraud, and forensics, as well as investigations into fraud. Before conducting an investigation, it is necessary to know the form of crime and the profile of the perpetrator

This course deals with the utilization of information technology and matters related to it such as software, hardware, networks, connections, database, storage, computer security, technology ethics, system and database development

In this course, students are expected to understand the concept of a database regarding tables, fields, records, primary keys, foreign keys, relational tables, normalization, data manipulation, SQL and its functions and able to make simple applications for financial statements / accounting

•       Understand the principles and practices of financial accounting

•       Understand management accounting

•       Understand the taxation system commonly used in companies

•       Able to use the accounting application system

•       Able to make financial reports

•       Able to make and analyze company financial statements

·        Able to implement the latest computer technology

Contains the concepts and methods of implementing activities related to the completion of the Final Project, including: conducting observations, and writing conclusions and suggestions

The course is designed to provide opportunities for students to experience work practice in the industry to gain an understanding of the organization in general and about the practice of preparing financial reports specifically and the process of analysis of the companies’ financial statements

This subject aims to improve students’ analytical skills related to their scientific fields. For students who decide to take a thesis, they must have a Thesis Advisor & a relevant topic in their field in accounting

This course aims to provide experience for students through financial accounting practices using an ERP system, namely SAP AC010 – Business Processes in Financial Accounting. The material and practical training materials is the in the handbooks prepared by the course instructor started from the introduction of systems, general ledgers, accounts payable, account receivable, assets, banks and financial statements. After following this course, students are expected to have the expertise to manage system-based financial reports properly and correctly.

Accrual-Based Accounting Application System for Institutions and application of web-based financial report reconciliation (e-Rekon & LK). Preparation of accrual-based financial statements using Accrual-Based Accounting Application System for Institutions refers to the Module for Implementing Accrual-Based Government Accounting Standards at Central Government

This course focuses on the concept and implementation of financial reporting of Sharia Banking

Competence in calculating the amount of tax payable for each type of tax and able to fulfill tax obligations in accordance with the provisions of tax laws and regulations

Discussing the frame of reference that influence, explain and underlie financial accounting practices. Teaching material includes: an introduction and approach to the formulation of accounting theory, the development of basic accounting theories and frameworks, concepts and measurements of elements of financial statements, and the development of research related to accounting information.

·        Preparing students with expertise in creating, applying, and integrating various information technology solutions for the efficiency and effectiveness of the accounting process·        Preparing students with the ability to understand and analyze accounting processes that should be done in a company·        Preparing students with the expertise and knowledge of accounting information system applications.

Contains the concepts and methods of implementing activities related to the completion of the Final Project, including: conducting observations, and writing conclusions and suggestions

The implementation of Final Project or thesis completion activities