Super User
Recognition of the quality of the process and outcomes of implementing “TRIDHARMA PERGURUAN TINGGI” is shown by recognition in the form of accreditation or certification. JAFEUA (Undergraduate Accounting Study Program, Faculty of Economics, Universitas Andalas) has received “A” Accreditation since 2003 with Decree No. 05815/Ak-VII-S1-024/UADAKT/VIII/2003. JAFEUA then managed to maintain it in the re-accreditation process in 2010 which was stipulated through decree No. 042/BAN-PT/Ak-XIII/S1/I/2011 since early 2011.
After that, JAFEUA received an “A” accreditation again in 2015 which is valid until 2020 based on the results of the sufficiency assessment (a Desk Evaluation) of seventeenth phase of study programs. Plenary Meeting of the National Accreditation Board for Higher Education (BAN-PT) on November 28th, 2015, decided JAFEUA obtained “A” accreditation, and valid from November 28, 2015 to November 28, 2020 with a score of 377. This re-accreditation process was passed without going through the Field Assessment (visitation) process. Finally, in 2020 the “A” accreditation status was obtained by JAFEUA which is valid until 2025 (Decree No. 7841/SK/BAN/BAN-PT/Ak-PPJ/S/XII/2020).
Besides accreditation, the JAFEUA has also received International Recognition through the acquisition of a quality assurance certificate from the ASEAN University Network-Quality Assurance (AUN-QA) in 2018 and is valid until 2023. Currently, the JAFEUA together with the Magister of Accounting Study Program and four other study programs at FEUA are in the stage of waiting for an international accreditation visitation of the Foundation for International Business Administration Accreditation (FIBAA). JAFEUA is always committed to improving internal processes to gain wider recognition in the form of obtaining accreditation or other international certifications with the awareness that obtaining accreditation and certification is not only a seal achievement, but also as tools for continuous improvement.
The accreditation certificate can be seen below:
Student competencies must be further strengthened in accordance with existing developments. This is also done in order to prepare graduates who are tough in the face of social, cultural, world of work, and technological changes that are growing rapidly in the era of the industrial revolution 4.0. There is a need for a link and match between graduates of higher education not only with the business world and the industrial world but also with a future that is rapidly changing.
Based on this, the Minister of Education and Culture has enacted a new policy in the field of higher education through the "Independence Learning - Independent Campus (Merdeka Belajar, Kampus Merdeka or MBKM)" program which is currently being implemented by universities. The Minister of Education and Culture's policy is related to giving students the freedom to participate in learning activities for a maximum of three semesters of study outside the study program and campus. The MBKM policy provides opportunities for students to gain wider learning experiences and new competencies through several learning activities. At the Andalas University level, no less than 9 Rector Regulations were issued in response to the MBKM program. In addition, the University has established UPT-MBKM as the spearhead of MBKM implementation at Andalas University.
The Department of Accounting, Faculty of Economics, Andalas University (JAFEUA) is committed to supporting the MBKM policy program. This is proven by the fact that there are four JAFEUA students who have been selected to participate in a certified internship at PT. Semen Padang Indonesia, one student who won the Campus teaching competition, five students who recently won the internship selection at the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency, and two students who were selected to take part in the Indonesian International Students Mobility Award/IISMA) to Hungary and South Korea. At the performance level of the department/study program, the Accounting Department has finished carrying out the activities of the Indonesian Student Micro Credentials Scheme Grant (KMMI) in the Taxation course with the theme Tax on Demand for Millennials. This activity was attended by 400 students from 92 universities in Indonesia and involved 8 tax practitioner lecturers.
In terms of cooperation with other universities, the Accounting Department, Faculty of Economics, Andalas University (JAFEUA) has explored cooperation with four other university Accounting Departments that want to implement MBKM namely, Riau University (Riau), Jember University (East Java), Bung Hatta University (West Sumatra), and Eka Sakti University (West Sumatra). In relation to this cooperation, JAFEUA has accepted and signed a Cooperation Agreement (MoU) with the University of Riau and Bung Hatta University.
Furthermore, PSAUA's other form of commitment to the MBKM program is that many PSAUA students voluntarily have carried out independent internships (for 1-2 months), in various institutions, such as the West Sumatra Regional Development Bank (Bank Nagari), the Financial Services Authority (OJK), Bank Indonesia (BI), Regional Offices of the Directorate General of Treasury, Regional Offices of the Directorate General of Taxes for West Sumatra and Jambi, and others.
Program Structure
| No | Program Educational Objectives | Intended Learning Outcomes | |||||
| ILO 1 | ILO 2 | ILO 3 | ILO 4 | ILO 5 | |||
| PEO 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. | 1 | |||||
| PEO 2 | Demonstrate high-level of professionalism, communication skills, ethical and social responsibility awareness, and engage in life-long learning | 1 | 1 | 1 | |||
| PEO 3 | Pursue Advanced degree and/or certification for a career in accounting and related fields. | 1 | |||||
| Course Code | Credits/ SKS | Course Name | ILO 1 | ILO 2 | ILO 3 | ILO 4 | ILO 5 |
| M1 | Module 1 : Semester 1 | ||||||
| ACC61101 | 3 | Introduction to Accounting | 1 | 1 | 1 | 1 | 1 |
| MNJ61101 | 3 | Introduction to Business | 1 | 1 | 1 | 1 | 1 |
| ACC61103 | 3 | Introduction to Taxation | 1 | 1 | 1 | 1 | 1 |
| ECO60103 | 3 | Introduction to Economics | 1 | 1 | |||
| MWU60103 | 2 | Civics Education | 1 | ||||
| FEB60101 | 2 | Grammar and Academic Writing | 1 | 1 | 1 | ||
| ACC61105 | 2 | Information Technology and Database Design | 1 | 1 | 1 | 1 | |
| MWU60102 | 2 | Pancasila | 1 | 1 | |||
| 2nd Semester | |||||||
| M2 | Module 2 : Semester 2 | ||||||
| MNJ62101 | 3 | Introduction to Management | 1 | 1 | 1 | 1 | |
| MNJ61105 | 3 | Math for Business Finance | 1 | 1 | |||
| ACC 62103 | 3 | Taxation | 1 | 1 | 1 | 1 | 1 |
| FEB60102 | 2 | Introduction to Business Law | 1 | ||||
| ACC 62101 | 3 | Intermediate Financial Accounting I | 1 | 1 | 1 | 1 | 1 |
| ACC 62102 | 3 | Cost Accounting | 1 | 1 | |||
| MWU60104 | 2 | Bahasa | 1 | 1 | |||
| MWU60101 | 2 | Religion | 1 | 1 | 1 | ||
| 3rd Semester | |||||||
| M3 | Module 3 : Semester 3 | ||||||
| ACC 61104 | 3 | State and Regional Finance | 1 | 1 | 1 | 1 | |
| MNJ61107 | 3 | Financial Management I | 1 | 1 | 1 | 1 | 1 |
| MNJ61111 | 3 | Operational Management | 1 | 1 | |||
| ACC 61105 | 3 | Intermediate Financial Accounting II | 1 | 1 | 1 | 1 | |
| ACC 61107 | 3 | Management Accounting | 1 | 1 | 1 | 1 | |
| ACC 61101 | 3 | Auditing I | 1 | 1 | 1 | 1 | 1 |
| ACC 61106 | 3 | Accounting Information System | 1 | 1 | 1 | 1 | |
| ACC 61106 | 2 | Risk Management | 1 | 1 | 1 | 1 | |
| 4th Semester | |||||||
| M4 | Module 4 : Semester 4 | ||||||
| ACC 62103 | 3 | Governmental Accounting | 1 | 1 | 1 | 1 | |
| ACC 62104 | 3 | Analysis and System Design | 1 | 1 | 1 | 1 | |
| MNJ62204 | 3 | Contemporer Corporate Budgeting | 1 | 1 | 1 | ||
| MNJ62110 | 3 | Financial Management II | 1 | 1 | 1 | 1 | |
| MNJ62109 | 3 | Multivariate Statistics | 1 | 1 | |||
| ACC 62206 | 3 | Intermediate Financial Accounting III | 1 | 1 | 1 | ||
| ACC 62107 | 3 | Auditing II | 1 | 1 | 1 | 1 | |
| ACC 62201 | 3 | Advanced Taxation (Elective 1) | 1 | 1 | 1 | 1 | |
| ACC 62202 | 3 | Sharia Accounting (Elective 2) | 1 | 1 | 1 | 1 | |
| 5th Semester | |||||||
| M5 | Module 5 : Semester 5 | ||||||
| ACC 61102 | 3 | Advanced Financial Accounting I | 1 | 1 | 1 | 1 | |
| ACC61208 | 3 | Advanced Management Accounting | 1 | 1 | 1 | ||
| ACC 61105 | 3 | Tax Accounting | 1 | 1 | 1 | 1 | |
| MNJ61301 | 3 | Portfolio Theory and Investment Analysis (Elective) | 1 | 1 | 1 | ||
| MNJ61109 | 3 | Marketing Management (Elective 3) | 1 | 1 | |||
| FEB60301 | 3 | Research Methodology | 1 | 1 | 1 | 1 | 1 |
| MNJ60101 | 3 | Strategic Management | 1 | 1 | |||
| AND60102 | 3 | Enterpreneurship | 1 | 1 | 1 | ||
| 6th Semester | |||||||
| M6 | Module 6 : Semester 6 | ||||||
| ACC 62106 | 3 | Akuntansi Keuangan Lanjutan II/ Advanced Financial Accounting II | 1 | 1 | 1 | ||
| ACC 62108 | 3 | Management Control System | 1 | 1 | 1 | ||
| AND60101 | 4 | Community Service | 1 | 1 | 1 | 1 | |
| ACC 62101 | 3 | Accounting Theory | 1 | 1 | 1 | ||
| ACC 62107 | 3 | Corporate Governance | 1 | 1 | 1 | 1 | |
| ACC 62206 | 3 | Internal Auditing (Elective 4) | 1 | 1 | 1 | 1 | 1 |
| ACC 62207 | 3 | State Financial Auditing (Elective 5) | 1 | 1 | 1 | 1 | |
| ACC 62208 | 3 | Sustainability Accounting (Elective 6) | 1 | 1 | 1 | 1 | |
| MNJ62108 | 3 | Management Information System (Elective 7) | 1 | 1 | |||
| MNJ62202 | 3 | International Finance Management (Elective 8) | 1 | 1 | 1 | ||
| 7th Semester | |||||||
| M7 | Module 7 : Semester 7 | ||||||
| FEB60401 | 6 | Undergraduate Thesis | 1 | 1 | 1 | 1 | 1 |
| ACC 61212 | 3 | International Taxation (Elective 10) | 1 | 1 | 1 | 1 | |
| ACC 61213 | 3 | Information System Audit (Elective) | 1 | 1 | 1 | 1 | |
| ACC 61214 | 3 | Seminar on Financial Information Analysis (Elective) | 1 | 1 | 1 | ||
| ACC 61215 | 3 | Feasibility Studies (Elective 11) | 1 | 1 | 1 | ||
| ACC 61211 | 3 | Big Data Analysis (Elective 9) | 1 | 1 | 1 | 1 | |
| FEB60402 | Internship (Elective 12) | 1 | 1 | 1 | 1 | 1 | |
| 8th Semester | |||||||
| M8 | Module 8 : Semester 8 | ||||||
| ACC 62217 | 3 | Fraud Audit (Elective 13) | 1 | 1 | 1 | 1 | |
| ACC 62218 | 3 | International Accounting (Elective 14) | 1 | 1 | 1 | 1 | 1 |
| ACC 62219 | 3 | Seminar on Tax Management (Elective 15) | 1 | 1 | 1 | 1 | 1 |
| ACC 62220 | 3 | Accounting Programming (Elective 16) | 1 | 1 | 1 | ||
| total | |||||||
Dr. Fauzan Misra, M.Sc, Ak, CA, BKP
(Head of Accounting Department, 2021-2025)
The Department of Accounting, Faculty of Economics, Universitas Andalas (JAFEUA) was established in 1978. JAFEUA has around 770 students in regular and international programs and around 100 students in the intake diploma-III undergraduate program. In addition, there are about 100 master students of accounting and Professional Accounting Education (PPAk). JAFEUA is supported by around 50 teaching staff and professionals/practitioners. JAFEUA has five study programs headed by the Head of Study Programs, namely the regular undergraduate program, the international undergraduate program, the intake diploma-III undergraduate program, the accounting profession education program and master of accounting science program. Education in the undergraduate program is taken in a period of four years or eight semesters.
There are several scientific fields provide in undergraduate program:
1. Financial Accounting,
2. Auditing,
3. Management Accounting,
4. Public Sector Accounting,
5. Taxation,
6. Information Systems, and
7. Governance, Risk and Compliance (GRC).
In Master of Accounting science program, there are three concentration options that are students able to choose according to their interests:
1. Financial Accounting,
2. Management Accounting, and
3. Public Sector Accounting.
Professional Accounting Education (PPAk) prepares students to further explore the accounting profession and obtain professional competency certification degrees such as Chartered Accountants (CA) and Certified Public Accounting (CPA).
The Accounting undergraduate program has received recognition for the quality of it’s inputs, processes and outputs as shown by obtaining A accreditation (2020 – 2025) and AUN – QA certification (2018 – 2023). The Master of Accounting Science and PPAk programs currently have B accreditation status. JAFEUA always pays high attention to quality so that obtaining and maintaining accreditation status is important at JAFEUA. Currently JAFEUA is waiting for the visitation process of the Foundation for International Business Administration Accreditation (FIBAA), an international accreditation visitation for undergraduate and master programs.
Kontak Departemen Akuntansi
Sekretariat Departemen Akuntansi :
Asral Amri, A.Md & Hones Diparmi, S.Kom
Gd. Fakultas Ekonomi
Limau Manis 25163
Universitas Andalas
Phone : (0751) 71088 / HP : 082257544490
E-Mail : akuntansi@eb.unand.ac.id