The Accounting Study Program curriculum is designed to equip students with the knowledge, skills, and professional attitudes required in the dynamic and competitive field of accounting. This curriculum is developed based on national higher education standards, industry needs, and the latest advancements in science and technology.
Curriculum for International Undergraduate Program (IUP) – The Accounting Study Program
Based on Curriculum: Year of 2022 | Year of 2018
| Semester 1 | ||||||
|---|---|---|---|---|---|---|
| Code | Courses | Credits | Compulsory Credits | Elective Credits | Type | Prerequisite |
| AKU1601 | Introduction to Accounting | 3 | 3 | C | ||
| AKU1601a | Tutorial for Introducing to Accounting | 0 | 0 | C | ||
| AKU2402 | System and Information Technology | 3 | 3 | C | ||
| EBAK222101 | Introduction to Behavioral Science | 3 | 3 | C | ||
| EBIE222101 | Introduction to Economics I | 3 | 3 | C | ||
| EBIE222102 | Mathematics | 3 | 3 | C | ||
| EBAK222102 | Introduction to Business and Management | 3 | 3 | C | ||
| UNU1100 | Pancasila | 2 | 2 | C | ||
| Subtotal Semester 1 | 20 | 20 | ||||
| Semester 2 | ||||||
| AKU2101 | Intermediate Accounting I | 3 | 3 | C | Introduction to Accounting | |
| AKU2203 | Cost and Management Accounting | 3 | 3 | C | Introduction to Accounting | |
| AKU4408 | Digital Business | 3 | 3 | C | System and Information Technology | |
| EBAK222201 | R Programming | 3 | 3 | C | ||
| EBIE222201 | Introduction to Economics II | 3 | 3 | C | Introduction to Economics I | |
| EBMN212209 | Business Communication and Negotiation | 3 | 3 | C | Introduction to Business and Management | |
| UNU3000 | Civics | 2 | 2 | C | ||
| Subtotal Semester 2 | 20 | 20 | ||||
| Semester 3 | ||||||
| AKU2102 | Intermediate Accounting II | 3 | 3 | C | Intermediate Accounting I | |
| AKU2403 | Accounting Information System | 3 | 3 | C | System and Information Technology | |
| AKU3502 | Public Sector Accounting | 3 | 3 | C | Intermediate Accounting I | |
| AKU3501 | Taxation | 3 | 3 | C | Intermediate Accounting I | |
| EBAK222103 | Indonesian Language and Culture | 2 | 2 | C | ||
| UNU1000 | Religion – Islam I | 2 | 2 | C | ||
| UNU1001 | Religion – Catholic I | C | ||||
| UNU1002 | Religion – Christian I | C | ||||
| UNU1003 | Religion – Hindhuism I | C | ||||
| UNU1004 | Religion – Buddhism I | C | ||||
| UNU1005 | Religion – Konghucu I | C | ||||
| EBIE222104 | Statistic I | 3 | 3 | C | ||
| EBMN212216 | Financial Management | 3 | 3 | C | Introduction to Business and Management | |
| Elective Course 1 | 2 | 2 | ||||
| Subtotal Semester 3 | 24 | 22 | 2 | |||
| Semester 4 | ||||||
| AKU3105 | Advanced Accounting | 3 | 3 | C | Intermediate Accounting II | |
| AKU3603 | Special Topics in Accounting | 3 | 3 | C | Intermediate Accounting II | |
| AKU4613 | Auditing | 3 | 3 | C | Intermediate Accounting II; Accounting Information System | |
| AKU4507 | Governmental Accounting | 3 | 3 | C | Public Sector Accounting | |
| AKU3610 | Business and Profession Ethics | 3 | 3 | C | Intermediate Accounting I | |
| AKU4407 | Enterprise Resource Planning | 3 | 3 | C | Accounting Information System | |
| AKU3404 | System Analysis and Design | 3 | 3 | C | Accounting Information System | |
| Elective Course 2 | 3 | 3 | E | |||
| Subtotal Semester 4 | 24 | 21 | 3 | |||
| Semester 5 | ||||||
| AKU3304 | Information System Auditing | 3 | 3 | C | Auditing; Accounting Information System | |
| AKU3604 | Research Methodology in Accounting | 3 | 3 | C | Statistic I and SKS>=86 | |
| AKU4409 | Data Analytics | 3 | 3 | C | Auditing; Accounting Information System | |
| Elective Course 3 | 3 | E | fulfilled by taking part in the MBKM Program or other mobility programs with approval from the study program, and Cross-Disciplinary Courses (MKLD) | |||
| Elective Course 4 | 3 | E | ||||
| Elective Course 5 | 3 | E | ||||
| Elective Course 6 | 3 | E | ||||
| Elective Course 7 | 3 | E | ||||
| Subtotal Semester 5 | 24 | 9 | 15 | |||
| Semester 6 | ||||||
| Elective Course 8 | 3 | 3 | E | fulfilled by taking part in the MBKM Program or other mobility programs with the approval from the study program, and Cross-Disciplinary Courses (MKLD) | ||
| Elective Course 9 | 3 | 3 | E | |||
| Elective Course 10 | 3 | 3 | E | |||
| Elective Course 11 | 3 | 3 | E | |||
| Elective Course 12 | 3 | 3 | E | |||
| Elective Course 13 | 3 | 3 | E | |||
| Elective Course 14 | 3 | 3 | E | |||
| Elective Course 15 | 3 | 3 | E | |||
| Subtotal Semester 6 | 24 | 24 | ||||
| Semester 7 | ||||||
| AKU4611 | Thesis | 6 | 6 | C | (Religion-Islam I >=C or Religion-Catholic I >=C or Religion-Christian I >=C or Religion-Hinduism I >=C or Religion-Buddhism I >=C or Religion-Konghucu I >=C) and Pancasila >=C and Civics >=C and SKS>=132; IPK>=2.00; Research Methodology in Accounting >=C | |
| UNU222001 | Student Service Learning | 4 | 4 | C | SKS>=96 and IPK>=2.00 | |
| UNU222004 | Knowledgement Management Application | 2 | 2 | C | SKS>=96 and IPK>=2.00 | |
| UNU222002 | Community Communication | 2 | 2 | C | SKS>=96 and IPK>=2.00 | |
| UNU242033 | Health Literacy | 2 | 2 | C | SKS>=96 and IPK>=2.00 | |
| Subtotal Semester 7 | 16 | 16 | ||||
| Total Credits for Compulsory Courses | 108 | |||||
| Total Credits for Elective Courses | 44 | |||||
| Total Credits Semester 1-7 | 152 | |||||
Note:
- The minimum grade to graduate for all courses is a C
- The minimum credit to graduate is 152 SKS
- The study plan package is only for the first semester (20 credits), for the 2nd semester and subsequent semesters, students need to carry out independent study planning.
- There is an adjustment to the number of KKN credits to 4 credits, accompanied by 6 credits for the additional compulsory courses stated in the table above. Hence, KKN weighs 10 credits, consisting of 4 courses. This regulation applies to students from batch 2022 and onwards.
- The maximum credit for the 2nd semester is 20 credits.
List of Elective Courses
| No | Code | Courses | Credits | Semester | Prerequisite |
|---|---|---|---|---|---|
| 1 | AKU3106 | Financial Statement Analysis | 3 | 4 or 5 | |
| 2 | AKU3203 | Management Control System | 3 | 4 or 5 | |
| 3 | AKU3204 | Strategic Management Accounting | 3 | 4 or 5 | |
| 4 | AKU3303 | Internal Auditing | 3 | 4 or 5 | Auditing |
| 5 | AKU3305 | Forensic Accounting and Fraud Investigation | 3 | 4 or 5 | |
| 6 | AKU3306 | Audit and Governance of Islamic Financial Institutions | 3 | 4 or 5 | |
| 7 | AKU4105 | Accounting Theory | 3 | 4 or 5 | |
| 8 | AKU4405 | Database Management System | 3 | 4 or 5 | |
| 9 | AKU4406 | Decision Support System | 3 | 4 or 5 | |
| 10 | AKU4503 | Accounting and Financial Accountability | 3 | 4 or 5 | |
| 11 | AKU4504 | Tax Planning | 3 | 4 or 5 | |
| 12 | AKU4505 | International Taxation | 3 | 4 or 5 | |
| 13 | AKU4506 | Public Financial Management | 3 | 4 or 5 | |
| 14 | AKU4612 | Portfolio and Investment Analysis | 3 | 4 or 5 | |
| 15 | AKU4614 | Sharia Accounting | 3 | 4 or 5 | |
| 16 | AKU4615 | Corporate Governance | 3 | 4 or 5 | |
| 17 | EBAK222001 | Advanced Data Analytics | 3 | 4 or 5 | |
| 18 | EBAK222002 | Extensible Business Reporting Language (XBRL) | 3 | 4 or 5 | |
| 19 | EBAK222003 | Excel Advanced | 3 | 4 or 5 | |
| 20 | EBIE222202 | Mathematics 2 | 3 | 4 or 5 | |
| 21 | EBKM212020 | Program Merdeka Belajar Kampus Merdeka | 20 | 4 or 5 | |
| 22 | EBMN212210 | Management | 3 | 4 or 5 | |
| 23 | EBMN212211 | Marketing | 3 | 4 or 5 | |
| 24 | EBMN212212 | Organizational Behavior | 3 | 4 or 5 | |
| 25 | EBMN212226 | Strategic Management | 3 | 4 or 5 | |
| 26 | EBMN212228 | Business Modeling X | 3 | 4 or 5 | |
| 27 | EBMN212229 | Business Planning | 3 | 4 or 5 | |
| 28 | EBMN213117 | Operations and Innovation Management | 3 | 4 or 5 | |
| 29 | EKO2112 | Econometrics I | 3 | 4 or 5 | AKU3301>=C |
| 30 | EKO2401 | Monetary Economics I | 3 | 4 or 5 | AKU3502>=C |
| 31 | EKO2601 | Development Economics I | 3 | 4 or 5 | AKU3501>=C |
| 32 | EKO3104 | Indonesian Economy | 3 | 4 or 5 | EBIE222102>=C, EBIE222101 |
| 33 | EKO3112 | Islamic Economics | 3 | 4 or 5 | EBAK222102>=C |
| 34 | EKO4401 | Banks and Financial Institutions | 3 | 4 or 5 | SKS>=95 |
| 35 | EKO4404 | Islamic Financial Systems and Institutions | 3 | 4 or 5 | EBIE222201>=C |
| 36 | EBAK222004 | Sustainability Accounting | 3 | 4 or 5 | AKU2102>=C |
Note:
- For elective courses, students are advised to take 3 elective courses with the code AKU or EBAK22XXXX.
- Elective courses can be taken outside the study program.
- The minimum grade to pass the course is C.
