Faculty of Economics and Business

This course gives an introduction to the evaluation and design of accounting information systems and the methods to document and analyze a client’s hardware and software needs. It is based on the use of conceptual framework professionally and the legal responsibilities of accountants and auditors in designing, operating, and controlling AIS applications. In addition to it, internal controls, networking options and security issues are discussed.

This course discusses the importance of theory-building explanation and prediction of the usefulness of accounting information in economic decision making for financial information users. Topics include the history of accounting, philosophy of accounting theory, normative accounting theory, and positive accounting theory. The objective of this course is to provide knowledge to students in order to understand contemporary accounting theory.

This course examines accounting topics for partnerships, mergers, acquisitions, business combinations, and discusses other advanced topics beyond the topics introduced in the first-year prerequisite courses, such as foreign currency translation and partnership accounting. It is designed to prepare students to interpret and analyze financial statements effectively. Therefore, prior to taking this course, students are expected to have a sound grasp of the basics of financial accounting.

As a follow on from Advanced Accounting I, this course explores in a greater depth financial reporting topics introduced in Advanced Accounting I as well as other transactions not covered in that prerequisite course. Special emphasis is put upon specific problem solving in accounting for partnerships, business combinations and consolidations, inter-company transactions, and other aspects of inter-corporate stock ownership necessary for the preparation of consolidated financial statements. Intensive class participation is required for the success of the learning process.

This course provides an introduction to the auditing practices performed by public accountants. The topics covered include the theory and philosophy of auditing, prescribed auditing standards, operational and compliance audits, attestation engagements, the design and evaluation of accounting systems and controls, relationship of public accountants to management, professional ethics, legal obligations of reporting companies and auditors, sampling techniques, and other auditing procedures and considerations.

This course is a follow on from Auditing I. It discusses in more detail the specific audit topics such as substantive audit tests, application of basic audit concepts and processes in the accounting cycle, the significance of the audit report, the nature, accumulation, and evaluation of evidence for balances and transaction cycles of the auditor.

This course discusses the relationships among accounting systems, human behaviors, and organizational efficiency. This course adopts a descriptive approach with minimization of quantitative and statistical discussions. Topics covered include behavioral aspects of core accounting courses such as management accounting, financial accounting, auditing, taxation, and social accounting.

The course discusses ethical issues in business. A human being is a moral or ethical being, from time to time, he or she is involved in exercising his or her free will in a continuous flow of moral or ethical decisions of choosing good or bad conducts in his or her life. The course is specially designed to covers deep and thorough discussions of moral or ethical issues in business. To enhance the understanding, dome empirical cases of business ethics are utilized.

This course discusses concepts, techniques, and latest development in production costing. The discussion includes cost accounting and analysis techniques useful in various industries and differing circumstances. Cost budgets and cost standards are illustrated as tools for planning, performance and managerial control. After taking this course, students are expected to have a broader perspective on the production cost determination as a critical element in price setting and performance evaluation.

As an introductory course, this course provides an explanation to the determination, development, and uses of internal accounting information needed by business management to satisfy customers in conjunction with continuous cost control. This course examines basic principles of cost management and other related issues such as manager performance evaluation, management activity and process, and applications of activity-based costing and just in time manufacturing. Topics include contemporary cost accounting; activity based management; strategic cost management; capital investment decision; pricing and revenue analysis; and balanced scorecard. The aim of this course is to prepare students with comprehensive understanding on the benefits of cost management in managing corporate organizations.

This course covers topics related to the development of modern database. It discusses various current models used to design databases, query processing, and some aspects of distributed data processing. The aim of this course is for students to understand the concept of database design, the concept of database management system, the E-R and semantics models for designing databases. In addition, students are also expected to be able to normalize database, manipulate database using query languages, and to understand the concept, structure and security in distributed database processing.

This course provides an introduction to Decision Support Systems (DSS), Group Decision Support Systems (GDSS), Expert Systems (ES), and Artificial Neural Network (ANN). The overall technology is known as management Support Systems, which is a collection of computer technology designed to support managerial decision-making. The course also present the latest trends and progress in computer technology that lead to continual development of the structure and management of business organizations.

ELECTRONIC DATA PROCESSING AUDITING (EKA 4401)

This course deals with auditing for computerized systems. Discussions begin with the development of information technology and the impacts toward accounting assessments to auditing each accounting cycle in the organization. Emphasis is placed upon audit procedures, control instruments lot computerized systems, audit techniques, and utilizing software for audit. This course is intended to prepare students for audits which require knowledge of data processing.

Focusing on the analysis of financial statements as an aid to making investment, lending and financial planning decisions, this course prepares students for accurate interpretation and analysis of the statements through the utilization of various case studies. The course adopts a modern approach to the topic of financial statements analysis. Although some attention is devoted to the mechanics of dissecting financial statements, the primary emphasis lies on development of an understanding of the market environment in which financial information is used.

This intermediate course builds on the topics in business reporting including accounting for cash, equity, statement of cash flows, receivables, inventories, and current liabilities. It also analyzes current financial statement presentation issues in order to gain an appreciation for the impact of generally accepted accounting principles on the business environment as a whole. The course is design for students who wish to obtain additional training beyond the introductory level. The aim of this course is to equip students with the ability to provide appropriate information for fulfilling the needs of financial statement users.

As a follow on from Intermediate Accounting II, this course discusses long-term liabilities, short-term and long-term investments, intangibles, property, plant and equipment along with the complex revenue recognition problems, pensions, leases, and inter-period tax allocation, accounting changes and error analysis. The course also incorporate the methods to value the firm with a combination of GAAP based financial statements, footnotes to the financial statements and other data.

This course is an introduction to the works performed by internal auditors, the auditing process, audit planning, and the test methodologies in internal auditing. Topics covered include internal auditing standard, fundamentals of organizational control, internal auditing operational approach, and internal auditing activities. After taking this course, students are expected to acquire a comprehensive understanding of internal auditing for the purpose of improving financial and managerial performance.

The course provides an understanding of accounting issues arising from the increased globalization of business. It introduces and examines accounting issues unique to multinational enterprises and international business activities. Among issues covered are comparative cross-national financial reporting; international financial disclosure issues; accounting harmonization; ethics; taxation and transfer pricing issues; foreign exchange; cultural issues; and issues faced by multinational firms such as management control for the global marketplace.

This course introduces the basic concepts and methods used in corporate financial statements to provide reliable information for investors and other interested external parties. Among the topics covered are accounting cycle, income determination, asset and liability valuation, partnership accounting, corporation accounting, and the preparation of financial statements.

As a follow on from Introduction to Accounting I, this course completes the discussion of financial accounting principles. Topics covered include the methods and principles of investments and long-term liabilities, introduction to financial statement analysis, introduction to statement of cash flow, and the treatments toward elements of financial statements. To accelerate the learning process, various readings and case studies are utilized.

This course provides a detailed look at the development and use of management accounting information in operational decision settings. This is based on the rationale that managers are required to be familiar with new management models which are very different to traditional management models, and to acquire the skills of using accounting information for internal decision-making. Topics covered include the shift in management paradigm, basic cost concepts, activity-based behavior, activity-based costing, activity-based budgeting, activity-based management, activity-based cost system, and international issues in management accounting.

The primary focus of this course is organization’s emphasis on the aspects of 3E (effective, efficiency, and economy). Topics of the discussions are in accord with organization functional structure. This course aims to guide students in performing management audits by attaining proficient knowledge in theoretical and technical aspects of management audit.

The course discusses the concepts and application in business organizations of management control systems. This course broadens the students’ managerial knowledge and skills in planning, implementing, and using management planning and control systems for strategic implementation to attain organizational goals. Special reference is given to the structure and techniques of the management control process and the behavioral aspects affected by the application of management control. The course objective is to enhance students’ ability in evaluating and designing effective management control systems.

The course provides a review of the use of information technology from managerial perspectives. To enhance the learning process, discussions of a variety of issues related to management practices in the area of information technology are directed into potential areas for implementing the technology. Topics include data management, application of information technology in business, and various current issues in management information systems.

This course gives a systematic and practical approach to active portfolio management. Specifically, the course is designed to provide a comprehensive understanding of investment decisions, capital market mechanisms, efficient market hypothesis, and portfolio theory and analysis. The subjects covered in this course include capital market (institution, instrument, and mechanisms), assets valuation, Capital Assets Pricing Model (CAPM), Arbitrage Pricing Model (APM), and derivatives.

This course provides an introduction and framework of reference to comprehend and apply the concept of management accounting, financial management, budgetary, funds, and expenditure control systems in public: sector organizations. Among the topics covered are characteristics and definition of public sector accounting; planning, programming, and budgeting system; zero-base budgeting; financial accounting theory; public sector accounting performance measurement; and capital accounting. This course aims to develop students ability to analyze current issues and to identify and apply appropriate solutions.

This course covers the practical aspects of the development of information systems, including fundamentals of system development, system planning and analysis, system design, system implementation, and system support and related activities. Among the materials covered are the concept and implementation of system design and analysis for business organization, and aims to provide the necessary knowledge for developing business applications.

This course is designed to provide students with a technical and theoretical familiarity in a wide range of taxation issues including definitions and classifications of the Indonesian federal income tax law, measurements and accrued tax payment procedures, the recognition and process of managing documents, and the affects of federal tax laws toward fiscal financial statements and commercial financial statements.

This course provides a framework of reference in understanding and monitoring the development related to various aspects concerning the fundamentals of federal income tax law; the function and role of federal tax provisions; its implications for the providing of goods and services in a local, national, regional, and international scope. In addition to the emphasis on individual taxation, the course also introduces the issues of corporate and partnership taxation.

This course provides a framework of reference in understanding the objectives of tax planning, the identification of variables relevant to strategy formulation and tax plans. These variables consist of the taxation system; foundations of tax collection; effects of taxes on taxpayers; the implications of tax toward operational or policy decisions, investment decisions, financing decisions; and strategies to minimize tax, particularly for business organizations.