Undergraduate in Accounting

The Undergraduate in Accounting Study Program focused on fostering an atmosphere of academic freedom supported with advanced information technology (IT). This objective is supported by the Program’s commitment to preparing Accounting graduates with decent basic information systems and information technology (IT). Our Program prepares students to have a basic SAP competency and certification. In addition, our programs also uphold ethical codes to deliver competent graduates who are ready to compete at the national and international levels. This is proved with our success in preparing graduates who excel in Public Sector Accounting, where 70% of our graduates are accepted to work in government agencies, as part of a collaboration between the Study Program with the Regional Government and Central Government.
The Study Program was accredited with ‘A’ (excellent) by the BAN-PT in 2018. Our program has an extensive network and actively participates in professional organizations and higher education networks, both nationally and internationally. To achieve this, the Undergraduate in Accounting Study Program has been listed as a member of the Association of Asia Pacific Business School (AAPBS). Our program also received international recognition, which is equal to an international class study program. Our effort to get accredited by the international rating agency European Foundation for Management Development – Program Accreditation System (EFMD-EPAS) proves our effort in providing an excellent education.

Vision and Mission

VISION:

To become a high-performing and sustainable Bachelor of Accounting Study Program at the national and international levels based on the noble values of the national culture

MISSION:

Organizing education and teaching in the field of accounting to support national development by prioritizing fostering an atmosphere of academic freedom supported by information technology by upholding ethics that produce competent graduates who are ready to compete in the national and international arena.
Carrying out research in the field of accounting that can be published in accredited national journals and reputable international journals, and is oriented towards educational development.
Organizing quality community service activities in the field of accounting with an orientation towards empowering and strengthening the community, the business world, and government.

Curriculum

1.3 ASP OVERALL ACCOUNTING STUDY PROGRAM CURRICULUM

SEMESTER I
NO	CODE	COURSES	CREDITS					PREREQUISITE
NO	CODE	COURSES	Compulsory	Electives	Core	Supporting	Other	PREREQUISITE
1	0318101	Islamic Education	2				2
		Christian Religion
		Catholic Religion
		Budha Religion
		Hindu Religion
2	0318102	English Skills / TOEFL Preparation	3				3
3	0318103	Introduction to Accounting	3		3
4	0318104	Introduction to Micro Economics	3			3
5	0318105	Business Mathematical	3			3
6	0318106	Introduction to Business Law	3			3
7	0318107	Introduction to Business	3			3
Number credits of courses offered			20		3	12	5
SEMESTER II
NO	CODE	COURSES	CREDITS					PREREQUISITE
NO	CODE	COURSES	Compulsory	Electives	Core	Supporting	Other	PREREQUISITE
1	0318201	Intermediate Accounting I	3		3			0318103
2	0318202	Introduction to Natural Science	2				2
3	0318203	Taxation I	3		3			0318103
4	0318204	Management	3			3
5	0318205	Introduction to Macro Economics	3			3
6	0318206	Management Information Systems	3		3
7	0318207	Accounting Information Systems	3		3			0318103
Number credits of courses offered			20		12	6	2
SEMESTER III
NO	CODE	COURSES	CREDITS					PREREQUISITE
NO	CODE	COURSES	Compulsory	Electives	Core	Supporting	Other	PREREQUISITE
1	0318301	Intermediate Accounting II	3		3			0318201
2	0318302	Introduction to Financial Management	3			3
3	0318303	Cost Accounting	3		3			0318103
4	0318304	Civic Education	2				2
5	0318305	Pancasila Education	2				2
6	0318306	Indonesian Economics	3			3		0318205
7	0318307	Public Sector Accounting	3		3			0318201
8	0318308	Indonesian Language	2				2
Number credits of courses offered			21		9	6	6
SEMESTER IV
NO	CODE	COURSES	CREDITS					PREREQUISITE
NO	CODE	COURSES	Compulsory	Electives	Core	Supporting	Other	PREREQUISITE
1	0318401	Intermediate Accounting III	3		3			0318301
2	0318402	Auditing I	3		3			0318301
3	0318403	Management Accounting	3		3			0318303
4	0318404	Corporate Budgeting	3		3			0318302
5	0318405	Investment & Portfolio Theory	3		3			0318302
6	0318406	System Analysis and Design	3		3			0318207
7	0318407	Taxation II	3		3			0318203
Number credits of courses offered			21		21	0	0
SEMESTER V
NO	CODE	COURSES	CREDITS					PREREQUISITE
NO	CODE	COURSES	Compulsory	Electives	Core	Supporting	Other	PREREQUISITE
1	0318501	Advanced Accounting I	3		3			0318401
2	0318502	Management Control Systems	3		3			0318403
3	0318503	Auditing II	3		3			0318402
4	0318504	Accounting and Sustainability Reporting	3		3			0318401
5	0318505	Islamic Economics	3			3
6	0318506	Accounting For Micro, Small and Medium Enterprise	3		3			0318207, 0318401
7	0318507	Statistics for Business	3			3		0318105
Number credits of courses offered			21		15	6	0
SEMESTER VI
NO	CODE	COURSES	CREDITS					PREREQUISITE
NO	CODE	COURSES	Compulsory	Electives	Core	Supporting	Other	PREREQUISITE
1	0318601	Advanced Accounting II	3		3			0318501
2	0318602	Accounting Theory	3		3			0318501
3	0318603	Accounting Research Methodology I	3		3			0318507
4	0318604	Financial Information Analysis	3		3			0318401
5	0318605	Internship	2				2	100 CREDITS
6	0318606	Social Work	2				2	100 CREDITS
7	0318607	Entrepreneurship	2				2
8	0318608	Governance and CSR		3		3		0318504
9	0318609	Tax Planning		3		3		0318407
10	0318610	Behavioral Accounting		3		3		0318403
11	0318611	Database Management Systems		3		3		0318406
12	0318612	Governmental Accounting		3		3		0318307
13	0318613	Computer Auditing		3		3		0318503
14	0318614	Internal Auditing		3		3		0318503
15	0318615	International Taxation		3		3		0318407
16	0318616	Fiqh Muamalat		3		3		0318505
17	0318617	Sustainability Management		3		3		0318504
18	0318618	Forensic Audit and Audit Investigation		3		3		0318503
19	0318619	Public Sector Budgeting		3		3		0318307
20	0318620	International Financial Management		3		3		0318302
Number credits of courses offered			18	39	12	39	6
SEMESTER VII
NO	CODE	COURSES	CREDITS					PREREQUISITE
NO	CODE	COURSES	Compulsory	Electives	Core	Supporting	Other	PREREQUISITE
1	0318701	Accounting Research Review	3		3			0318603
2	0318702	Business Communication	3			3
3	0318703	Introduction to Marketing Management	3			3		0318204
4	0318705	Shariah Accounting		3		3		0318616
5	0318706	Feasibility Study of Business		3		3		0318302
6	0318707	Introduction to Strategic Management		3		3		0318302
7	0318708	Introduction to Human Resource Management		3		3		0318204
8	0318709	Public Economics		3		3		0318205
9	0318710	International Business		3		3
Number credits of courses offered			9	18	3	24	0
SEMESTER VIII
NO	CODE	COURSES	CREDITS					PREREQUISITE
NO	CODE	COURSES	Compulsory	Electives	Core	Supporting	Other	PREREQUISITE
1	0318801	Thesis	6			6		Pass: 0318603
Number credits of courses offered			6		0	6	0
Total number credits of courses offered			136	57	75	99	19
Number credits of courses must be taken			136	9	52%	35%	13%
Number credits of courses taken to be declared graduated			145		193

ILO

1.1. ASP. Accounting Study Program Learning Outcomes

Excellence

Excellence:

Public Sector Accounting (70% of graduates are accepted to work in government agencies, in collaboration with Regional Government & Central Government Study Programs)
Graduates have good basic IS & IT (mastering & certified in SAP software)

Cooperation:

Cooperation with Danny Darussalam Tax Center (DDTC)

Students' Life

HMJ (Student Association) Accounting FEB UNS serves as a forum for the accounting students to express their aspirations and contribute to the strategic development of the accounting academic community. With a distinct characteristics, Accounting Study Program HMJ focusing its activities to improve academic and member professional quality.
The Organizational Work Program Directions outline the planned activities aimed at enhancing both the quality of the organization and the academic performance of its members. These efforts are designed as an effort to develop organizational and academic goals that lead to strategic policies with the main orientation of realizing the achievement of organizational goals.

Graduates' Profile

Table of Graduate Profile and Description of Graduate Profile

Graduate Profile	Description of Graduate Profile
Public Accountant	A professional who offers expertise services related to accounting in accordance with applicable standards and has obtained permission from the Minister of Finance, and has the right to practice in Indonesia to work independently. Public accountants are tasked with providing attestation services (general audit of financial statements, examination of financial statements, audits, pro forma finances, review of financial statements) and non-attestation services.
Management accountant	A person who is responsible for recording every financial transaction and compiling the company’s financial statements required by stakeholders.
Government accountants (public sector)	A professional accountant who works in a government agency tasked with carrying out audits of financial accountability reported by government organizational units or financial accountability addressed to the government
Educating accountants	In charge of carrying out education in the field of accounting, conducting research and development in the field of accounting, and compiling curriculum at various levels of education units
Entrepreneur	Someone who manages, organizes, and dares to take all risks in creating new business and business opportunities

Certification

Accreditation and Certification

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Quality Assurance

Quality Assurance in ASP

In the quality assurance process, ASP always involves internal and external stakeholders. One example of stakeholders (internal and external) involvement in quality assurance is the involvement in the preparation of the study program curriculum. It is prepared through workshops and focus group discussions by inviting Faculty Leadership, Study Program Leadership, lecturers, education staff, students, alumni, and graduate users from government and private institutions. Suggestions and inputs from these stakeholders are used to evaluate and revise the curriculum of the Study Program to suit the needs of stakeholders. An example of it is the addition of Logistics Accounting course as one of the elective courses in ASP.