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 | Type | Prerequisite | Syllabus |
| AKU1601 | Introducing to Accounting | 3 | 3 | C | ||
| AKU1601a | Tutorial of Introducing to Accounting | 0 | 0 | C | ||
| BDU1105 | Indonesian Language and Culture | 3 | 3 | C | ||
| BDU1106 | English Writing Skills | 3 | 3 | C | ||
| EKO1101 | Introduction to Economics I | 3 | 3 | C | ||
| EKO1104 | Mathematics for Economics I | 3 | 3 | C | ||
| EKO1108 | Statistics I | 3 | 3 | C | ||
| MAN1501 | Introduction to Business | 3 | 3 | C | ||
| SPD1303 | Business Environment: Sociology & Politics | 3 | 3 | C | ||
| Subtotal Semester 1 | 24 | 24 | ||||
| Semester 2 | ||||||
| AKU2101 | Intermediate Accounting I | 3 | 3 | C | AKU1601>=C | |
| AKU2102 | Intermediate Accounting II | 3 | 3 | C | AKU1601>=C | |
| AKU2402 | System and Information Technology | 3 | 3 | C | AKU1401>=C | |
| AKU2403 | Accounting Information System | 3 | 3 | C | AKU1401>=C | |
| BDU1107 | German Language | 3 | 3 | C | ||
| EKO1102 | Introduction to Economics II | 3 | 3 | C | ||
| EKO2102 | Statistics Economics II | 3 | 3 | C | EKO1108>=C | |
| MAN1502 | Management | 3 | 3 | C | ||
| Subtotal Semester 2 | 24 | 24 | ||||
| Semester 3 | ||||||
| AKU2203 | Cost Accounting and Management Accounting | 3 | 3 | C | AKU1601>=C | |
| AKU3105 | Advance Accounting | 3 | 3 | C | AKU2102>=C | |
| AKU3307 | Auditing | 6 | 6 | C | AKU2102>=C | |
| AKU4408 | Digital Business | 3 | 3 | C | ||
| AKU4613 | Special Topics in Accounting | 3 | 3 | C | AKU2102>=C | |
| MAN2101 | Financial Management 1 | 3 | 3 | C | MAN1501>=C | |
| UNU1100 | Indonesian Values and Ideology | 3 | 3 | C | ||
| Subtotal Semester 3 | 24 | 24 | ||||
| Semester 4 | ||||||
| AKU3203 | Management Control System | 3 | 3 | C | AKU2202>=C | |
| AKU3304 | Information System Audit | 3 | 3 | C | AKU2403>=C and AKU3307>=C | |
| AKU3404 | Systems Analysis and Design | 3 | 3 | C | AKU2403>=C | |
| AKU3501 | Taxation | 3 | 3 | C | AKU2102>=C | |
| AKU3502 | Public Sector Accounting | 3 | 3 | C | AKU2102>=C | |
| AKU4105 | Accounting Theory | 3 | 3 | C | AKU3104>=C | |
| MAN2102 | Financial Management II | 3 | 3 | C | MAN2101>=C | |
| MAN2604 | Business Law | 3 | 3 | C | MAN1501>=C | |
| Subtotal Semester 4 | 24 | 24 | ||||
| Semester 5 | ||||||
| AKU3604 | Research Methodology in Accounting | 3 | 3 | C | EKO2102>=C and SKS>=95 | |
| AKU3610 | Business and Profession Ethics | 3 | 3 | C | AKU2102>=C and AKU2202>=C and AKU3302>=C | |
| EKO3104 | Indonesian Economy | 3 | 3 | C | EKO1102>=C | |
| MAN3503 | Business Planning | 3 | 3 | C | ||
| MAN4513 | Business Communication and Negotiation | 3 | 3 | C | MAN1501>=C | |
| Elective Course 1 | 3 | E | ||||
| Elective Course 2 | 3 | E | ||||
| Elective Course 3 | 3 | E | ||||
| Subtotal Semester 5 | 24 | 15 | ||||
| Semester 6 | ||||||
| Elective Course 4 | 3 | E | ||||
| Elective Course 5 | 3 | E | ||||
| Elective Course 6 | 3 | E | ||||
| Elective Course 7 | 3 | E | ||||
| Elective Course 8 | 3 | E | ||||
| Subtotal Semester 6 | 15 | |||||
| Semester 7 | ||||||
| AKU4611 | Thesis | 6 | 6 | C | SKS>=132 and IPK>=2.00 and AKU3604>=C | |
| UNU222001 | Social Community Service | 4 | 4 | C | SKS>=90 and IPK>=2.00 | |
| UNU222002 | Community Communication | 2 | 2 | |||
| UNU222004 | Implementation of Knowledge Management | 2 | 2 | |||
| Subtotal Semester 7 | 14 | 14 | ||||
| Total Credits for Compulsory Courses | 125 | |||||
| Total Credits for Elective Courses | 24 | |||||
| Total Credits Semester 1-7 | 149 | |||||
Note: Student can take the credits up to 24 credits if they have the GPA min 3,75
List of Elective Courses
| No | Code | Courses | Credits | Semester | Prerequisite |
|---|---|---|---|---|---|
| 1 | AKU3106 | Financial Statement Analysis | 3 | 6 | AKU3104>=C |
| 2 | AKU3204 | Strategic Managerial Accounting | 3 | 6 | AKU2202>=C |
| 3 | AKU3303 | Internal Auditing | 3 | 5 | AKU3301>=C |
| 4 | AKU3305 | Forensic Accounting and Fraud Investigation | 3 | 5 | AKU3302>=C |
| 5 | AKU4405 | Database Management System | 3 | AKU3404>=C | |
| 6 | AKU4406 | Decision Supporting System | 3 | AKU2403>=C | |
| 7 | AKU4407 | Enterprise Resources Planning | 3 | 6 | AKU2403>=C |
| 8 | AKU4409 | Data Analytics for Accounting | 3 | 5 | EKO2102>=C AKU2102>=C, and AKU2403>=C |
| 9 | AKU4503 | Accounting and Financial Accountability | 3 | AKU3502>=C | |
| 10 | AKU4504 | Tax Planning | 3 | AKU3501>=C | |
| 11 | AKU4505 | International Taxation | 3 | AKU3501>=C | |
| 12 | AKU4506 | Public Financial Management | 3 | AKU3502>=C | |
| 13 | AKU4612 | Portfolio and Investment Analysis | 3 | 5 | MAN2101>=C |
| 14 | AKU4614 | Sharia Accounting | 3 | 2 | SKS>=95 |
| 15 | AKU4615 | Corporate Governance | 3 | 3 | SKS>=95 |
| 16 | EKO4401 | Bank and Financial Institutions | 3 | EKO1102>=C | |
| 17 | MAN1401 | Quantitative Methods and Decision Making | 3 | EKO1104>=C | |
| 18 | MAN2204 | Marketing | 3 | 3 | MAN1501>=C |
| 19 | MAN2301 | Organizational Behavior | 3 | MAN1501>=C | |
| 20 | MAN2402 | Operation Management | 3 | MAN1501>=C and MAN1401>=C | |
| 21 | MAN3104 | Business Valuation | 3 | MAN2102>=C | |
| 22 | MAN3105 | International Financial Management | 3 | 5 | MAN2102>=C |
| 23 | MAN3303 | Cross Cultural Management | 3 | ||
| 24 | MAN3305 | Strategic Management | 3 | 6 | MAN1501>=C and MAN1502>=C |
| 25 | MAN3404 | Supply Chain Management | 3 | MAN2402>=C | |
| 26 | MAN3506 | International Business | 3 | 5 | MAN1501>=C |
| 27 | MAN3508 | Managerial Economics | 3 | EKO1104>=C and EKO1102>=C | |
| 28 | MAN3510 | Entrepreneurship | 3 | 3 | MAN1501>=C |
| 29 | UNU1000 | Religion: Islam | 2 |
Note: For elective courses, students are advised to take 3 elective courses with the code AKU
