Bachelor of Accounting




Every graduate of Accounting study program must have the following attitudes:

  1. Devote to God Almighty and be able to show a religious attitude.
  2. Upholding human values ​​in carrying out duties based on religion, morals and ethics.
  3. Have a national identity.
  4. Contribute to improving the quality of life in society, nation, state and civilization based on Pancasila.
  5. Acting as citizens who are proud and love the country, have nationalism and a sense of responsibility to the State and nation.
  6. Appreciate the diversity of cultures, religious views and beliefs, as well as the original opinions or findings of others.
  7. Cooperate and have social sensitivity and concern for the community and the environment.
  8. Obeying the law and discipline in social and state life.
  9. Internalizing academic values, norms and ethics.
  10. Demonstrate an attitude of responsibility for work in their field of expertise independently.
  11. Internalizing the spirit of independence, struggle and entrepreneurship.
  12. Able to apply ethical principles in the accounting and finance professions.



Each graduate of the Accounting program study has Mastery of Knowledge as follows:

  1. Mastering theoretical concepts in depth about audit planning, procedures, and reporting.
  2. Mastering theoretical concepts in depth on: (a) the basic framework for the presentation and preparation of financial statements, (b) accounting policies and principles, (c) the accounting cycle, (d) recognition, measurement, presentation, and disclosure of elements financial reports, (e) analysis of financial statements.
  3. Mastering theoretical concepts in depth on: (a) calculation and control of product and service costs, (b) planning and budgeting, (c) activity-based management, (d) performance measurement and control.
  4. Mastering general theoretical concepts of quality management.
  5. Understand the business ethics and code of ethics of the accounting profession.
  6. Mastering the concepts, principles and techniques of financial management which include: financial decisions, time value of money, capital budgeting, capital structure, cost of capital and financing, working capital requirements and cash flow analysis.
  7. Mastering the principles of investing in financial assets.
  8. Mastering theoretical concepts in depth about the information needs based on Industrial Revolution Technology 4.0 for decision making.
  9. Mastering techniques, principles, and procedural knowledge about the use of Industrial Revolution Technology 4.0.
  10. Mastering tax concepts and regulations and business law.
  11. Mastering the concepts and principles of: organization, governance, risk management, strategic management, internal control and the business environment.



Every graduate of Accounting study program must have the following General Skills:

  1. Able to apply logical, critical, systematic, and innovative thinking in the context of developing or implementing science and technology in the era of the Industrial Revolution 4.0 which pays attention to and applies humanities values.
  2. Able to demonstrate independent, quality and measurable performance.
  3. Able to study the implications of developing or implementing science and technology in the era of the Industrial Revolution 4.0 which pay attention to and apply humanities values ​​based on scientific principles, procedures and ethics in order to produce solutions, ideas, designs or criticisms.
  4. Able to compile a scientific description of the results of the study above in the form of a thesis or final project report, and upload it on the college website.
  5. Able to make decisions appropriately in the context of problem solving based on the results of analysis of information and data based on Industrial Revolution Technology 4.0.
  6. Able to maintain and develop networks with mentors, colleagues, colleagues both inside and outside the institution.
  7. Able to be responsible for the achievement of group work and to supervise and evaluate the completion of work assigned to workers under their responsibility.
  8. Able to carry out a self-evaluation process towards the work group under their responsibility.
  9. Able to document, store, secure, and recover data to ensure validity and prevent plagiarism.
  10. Able to combine technical competence and professional expertise to complete work assignments.
  11. Able to present information and express ideas clearly, both verbally and in writing, to stakeholders.



Every graduate of Accounting study program must have the following Special Skills:

  1. Able to independently compile audit working papers by collecting and summarizing audit evidence independently, and contributing in a team to evaluate audit evidence on the financial statements of commercial entities in accordance with audit standards and statutory provisions in the audit of financial statements.
  2. Able to contribute in the team to compile the financial statements of separate entities and / or consolidated entities by independently applying accounting principles for transactions in accordance with general financial accounting standards and applicable ETAP financial accounting standards.
  3. Able to independently compile reports on the results of analysis of financial and non-financial information based on Industrial Revolution Technology 4.0 as well as relevant and reliable disclosures for managerial decision making by applying accounting and financial analysis techniques and methods.
  4. Able to independently or contribute in a team to compile management accounting reports, including planning and budgeting, cost management, quality control, performance measurement, and benchmarking, which are relevant, reliable and based on Industrial Revolution Technology 4.0 in supporting decision making and management control by apply management accounting techniques.
  5. Able to contribute to the team in preparing investment and funding reports, which include reports on cash and working capital requirements, proforma financial reports, capital budgeting reports, which are relevant for financial and investment decision making by applying financial and investment management techniques independently.
  6. Able to independently design business processes in an information system based on the 4.0 Industrial Revolution that supports the provision of information technology-based information to support management control and organizational decision making using a system development cycle approach.
  7. Able to independently compile tax liability reports (SPT) for both individual and corporate taxpayers by calculating and reconciling taxation according to taxation laws in force in Indonesia.



Semester Courses Credits Semester Courses Credits
I Introduction to Accounting 1 3 V Advanced Financial Accounting 1 3
English 3 Management Control System 3
Mathematics for Economics and Business 3 Analysis of Financial Statements 3
Ethics and Personality Development 2 Auditing 3
Introduction to Microeconomics 3 Advanced Accounting Information System 3
Introduction to Macroeconomics 3 Taxation 3
Introduction to Business and Management 3 Banking Accounting Laboratory 1
Total CREDIT: 20 Total CREDIT: 19
II Introduction to Accounting 2 3 VI Advanced Financial Accounting 2 3
ESP on Accounting 2 International Accounting 3
Pancasila 3 Laboratory of Audit 1
Religious Education 3 Indonesian 3
Commercial Law 2 Accounting Research 3
Introduction to Information Systems 3 Business and the Accountant Profession Ethics 3
Statistics 3 IT Audit 3
Total CREDIT: 19 Elective Course 1 3
III Intermediate Financial Accounting 1 3 Total CREDIT: 22
Cost Accounting 3 VII Accounting Research Methodology 3
Civic Education 3 Accounting Theory 3
Financial Management 3 Business Digital 3
Management Information System 3 Entrepreneurship 3
Taxation Fundamentals 3 Elective Course 2 3
Marketing Management 3 Elective Course 3 3
Total CREDIT: 21 Total CREDIT: 18
IV Intermediate Financial Accounting 2 3 VIII Undergraduate Thesis 6
Managerial Accounting 3 Total CREDIT: 6
Public Sector Accounting 3      
Banking Accounting 3      
Laboratory of Accounting 1      
Accounting Information System 3      
Tax Accounting 3      
Total CREDIT: 19      
ELECTIVE COURSES *minimum 6 credits selected
  Capita Selecta Financial Accounting 3   Advanced Auditing 3
  Investment Management and Capital Market 3   Internal Audit 3
  Islamic Banking Accounting 3   Advanced Internal Audit 3
  Corporate Governance 3   Database Management and Programming 3
  Capita Selecta Management Accounting 3   Enterprise Resource Planning 3
  Strategic Management 3   Advanced Tax 3
  Behavioral Accounting 3   Tax Planning 3
  Fraud Audit 3      

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