EO

EO- Description

ILO

Performance Indicator (s)

Course (s)

Course Learning Outcome (CPMK)

EO-1

Excel in analytical and technological skills related to accounting, Auditing, Finance, Taxation and Information System, within contemporary issues  and global outlooks by taking into account Governance, Risk and Compliance

1.    Students are able to prepare, audit and analyze financial statements and others financial and non-financial reports  and to fulfil tax obligations for profit and non-profit organization.

1.       Able to prepare a proper financial statement, and analyze it, including financial statements for particular sectors.

Core Courses

1.     Introduction to Accounting

2.     Intermediate Accounting I

3.     Intermediate Accounting II

4.     Intermediate Accounting III

5.     Advanced Financial Accounting I

6.     Advanced Financial Accounting II

7.     Financial Management I

Supporting Courses (Compulsory Subjects)

1.      

Elective Courses

1.      Able to prepare simple financial statement for service, merchandise and manufacturing companies (Intro to Acct)

2.      Able to apply the accounting methods relating to assets in preparing the financial statements according to financial standards (Intermediate Accounting I)

3.      Able to apply the accounting methods relating to liabilities and equities in preparing the financial statements according to financial standards (Intermediate Accounting II)

4.      Able to apply special topics the financial statements in particular sectors (Intermediate Accounting III)

5.      dst

5.2 Able to provide relevant information for costing, planning, controlling, performance evaluation, decision making and continuous improvement.

Core Courses (Compulsory Subjects)

1.     Cost Accounting

2.     Corporate Budgeting

3.     Management Accounting

4.     Management Control System

5.     Cost Management

6.     Financial Management

Supporting Courses (Compulsory Subjects)

1.     Operating Management

Elective Courses

1.     Sustainability Accounting

2.     Portfolio Theory

3.     Risk Management

1.         Students are able to explain the concept of cost, and production costs, and are able to record production costs, and prepare production price reports (Cost Accounting).

2.         Students are able to use methods and techniques for preparing company budgets in the context of planning, organizing, controlling and evaluating performance (Corporate Budgeting).

3.         Able to independently compile and analyze management accounting reports, including planning and budgeting, cost management, quality control, performance measurement, and benchmarking, which are relevant and reliable in supporting decision making and management control by applying management accounting techniques (Management Accounting).

4.         Students are able to explain performance measurement with Balance Scorecard (Management Control System).

5.         Students are able to explain the impact of changes in the business environment on the company's efforts to maintain competitive advantage (Cost Management)

6.         Mastering the concepts, principles, and techniques of financial management which includes capital structure, cost of capital, and financing (Financial Management).

5.3 Able to conduct general audit and internal audit based on the auditing standards in computer-based environment.

audit for specific purposes

Core Courses

(Compulsory Subjects)

1.     Auditing I

2.     Auditing II

3.     Internal Audit

Supporting Courses:

1.   Organizational Behavior

Elective Courses:

1.      Information System Auditing

2.      Forensic Audit

1.  Students are expected to be able to explain the concept of auditing, financial statements, the role of auditors, and their professional ethics (Auditing I)

2.  Students are able to carry out a comprehensive audit of financial statements with a business transaction cycle approach and a financial statement account approach. (Auditing II)

3.  Students are able to evaluate the activities carried out by the daily management, whether these activities run effectively, efficiently and economically in accordance with the goals and objectives of the company as a whole. (Internal Audit)

5.4 Able to comprehend tax procedures, calculate,  and report tax payable for any type of taxpayers comply with tax law and regulation.

Core Courses

 (CS):

1.    Introduction to taxation

2.    Taxation

3.    Tax Accounting

Supporting Courses:

1.    Introduction to accounting

Elective Cources

1.    Advanced Taxation

2.    Tax Planning

3.       International Taxation.

1.         Students are able to apply the basic concepts of tax management (tax management seminar)

2.         Students are able to explain the calculation, deposit and reporting of PP (taxation)

5.5   Able to understand governments’ financial management (planning, budgeting, treasury) and prepare government financial statement

Core Courses:

1.    Governmental accounting

2.    Public Finance (KND)

Supporting Courses (Compulsory Subjects)

Elective Courses:

1.    Sistem Pengendalian dan Audit Keuangan Negara (Control system and governmental Audit)

1.    Able to independently prepare, analyze, and interpret the financial statements of separate entities by applying accounting principles for transactions in accordance with Government Accounting Standards (Governmental accounting)

2.    able to independently prepare reports on the results of analysis of financial and non-financial information and related disclosures that are relevant and reliable for managerial decision making by applying accounting and financial analysis techniques and methods (Public Finance)

5.6 Able to evaluate and design good internal control and information system for a company with contemporary information technology.

Core Courses (CS):

1.       Information Technology and Computer Programming

2.       Accounting Information system

3.       System Analysis and Design

Supporting Courses (SC)

Elective Cources (EC)

1.    Information System Auditing

2.    Management Information System

1.         students know and able to use information technology and computers for accounting applications (Information Technology and Computer Programming)

2.         Students are able to evaluate the internal control of various general transaction cycles (Accounting Information system)

3.         Students are able to design accounting information systems that have adequate internal control in micro and small companies (System Analysis and Design)

E0-2

Demonstrate high-level of professionalism, communication skills, ethical and social responsibility awareness, and engage in life-long learning

1.       Demonstrate all professional attributes. 

2.       Aware about ethics and social responsibility

3.       Able to conduct good oral and written communication

4.       Exhibit the ability to deal with current and future issues in accounting, finance, assurance, and taxation.

1.        

1. Auditing I and II

2. Financial Reporting

3. Introduction to Taxation, Taxation

1. Auditing

2. Sustainability Reporting

3. Taxation

1. English Grammar and Writing.

2. Seminar on Financial Accounting (now as Financial Reporting).

3. Advanced Management Accounting.

4. Seminar on Tax Management

5. Research Methodology.

6. Thesis

1. Seminar on Financial Accounting (now as Financial Reporting).

3. Advanced Management Accounting.

4. Seminar on Tax Management

5. etc

EO-3

Pursue Advanced degree and/or certification for a career in accounting and related fields.

1. Research Methodology

2. Thesis

3. All of Taxation Courses (support the acquisition of Tax Consultant Certification).

4. All of Financial Accoutting,  Auditing, and Management accounting to support theacquisition of Chartered Accountant (CA) and Certified Public Accountand (CPA)