Educational Objectives (EO) dan Intended Learning Outcomes (ILO)
Educational Objectives menunjukkan profil lulusan setelah menyelesaikan studi pada Program studi S1 JAFEUA dalam jangka waktu 1-3 tahun. Educational Objectives dan Intended Learning Outcomes Prodi Akuntansi telah dirumuskan untuk mencerminkan kebutuhan pemangku kepentingan dan memenuhi standar pendidikan akuntansi internasional. Prodi S1 Akuntansi telah mengembangkan tujuan pendidikan program dan hasil pembelajaran yang diinginkan untuk mencapai visi dan misi Prodi. Penyusunan tujuan pendidikan program dan hasil pembelajaran yang dimaksudkan mengacu pada Kerangka Kualifikasi Nasional Indonesia (KKNI), Standar Pendidikan Akuntansi Internasional (International Education Standards) yang ditetapkan oleh International Federation of Accountant (IFAC), Rumusan capaian pembelajaran Ikatan Akuntan Indonesia, dan pertimbangan konteks lokal. Perumusan EO dan ILO melibatkan pengguna, alumni, asosiasi program studi (IAI-KAPd), dan dosen.
Prodi S1 Akuntansi mempersiapkan mahasiswa untuk berkarir di bidang akuntansi melalui landasan teori dan keahlian teknis yang kokoh, keterampilan berpikir kritis dan kreatif, serta keterampilan komunikasi dengan integritas tinggi. Berdasarkan hal tersebut, dirumuskan dan ditetapkan EO dan ILO prodi S1 akuntansi sebagai berikut:
Tujuan Pendidikan Program Studi (Educational Objectives):
1. Unggul dalam keterampilan analitis dan teknologis terkait akuntansi, pengauditan, keuangan, perpajakan, dan sistem informasi, dalam memperhatikan isu-isu kontemporer dan global.
2. Mendemosntrasikan profesionalisme level timggi, keterampilan komunikasi yang baik, kesadaran tanggung-jawab etis dan sosial, dan terikat dalam pembelajran seumur hidup.
3. Mencapai pendidikan lanjutan dan/atau sertifikasi profesi sebagai pendukung karir di dunia akuntansi dan bidang-bidang terkait
Hasil Pembelajaran yang diinginkan (Intended Learning Outcomes):
1. Mahasiswa mampu untuk menyiapkan, mengaudit, dan mengalisis laporan keuangan dan laporan keuangan dan non-keuangan lainnya dan memenuhi kewajiban perpajakan untuk organisasi profit dan non-profit.
2. Mendemonstrasikan seluruh atribut sebagai profesional
3. Peduli dengan etika dan tanggungjawab sosial
4. Mampu melakukan komunikasi tertulis dan taktertulis dengan baik
5. Menunjukkan kemampuan untuk mnyesuaian diri dengan isu-isu saat ini dan masa depan dalam bidang akuntansi, keuangan, assurance, dan perpajakan.
Pemetaan EO dan ILO:
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Intended Learning Outcomes |
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Objectives |
ILO-1 |
ILO-2 |
ILO-3 |
ILO-4 |
ILO-5 |
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EO-1 |
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EO-2 |
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EO-3 |
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Selanjutnya, Keterkaitan EO, ILO, Indikator Kinerja, Mata Kuliah dan CMPK digambarkan sebagai berikut:
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EO |
EO- Description |
ILO
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Performance Indicator (s) |
Course (s) |
Course Learning Outcome (CPMK) |
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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.
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1. Able to prepare a proper financial statement, and analyze it, including financial statements for particular sectors.
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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
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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
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5.2 Able to provide relevant information for costing, planning, controlling, performance evaluation, decision making and continuous improvement.
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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
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5.3 Able to conduct general audit and internal audit based on the auditing standards in computer-based environment.
audit for specific purposes
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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
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5.4 Able to comprehend tax procedures, calculate, and report tax payable for any type of taxpayers comply with tax law and regulation.
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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. |
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5.5 Able to understand governments’ financial management (planning, budgeting, treasury) and prepare government financial statement
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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) |
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5.6 Able to evaluate and design good internal control and information system for a company with contemporary information technology.
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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
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E0-2 |
Demonstrate high-level of professionalism, communication skills, ethical and social responsibility awareness, and engage in life-long learning
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2 Demonstrate all professional attributes. 3. Aware about ethics and social responsibility 4. Able to conduct good oral and written communication 5. Exhibit the ability to deal with current and future issues in accounting, finance, assurance, and taxation. |
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EO-3 |
Pursue Advanced degree and/or certification for a career in accounting and related fields.
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3.1 |
Performance Indicators:
Rasio lulusan melanjutkan studi
Rasio lulusan yang mempunyai Sertifikat Kompetensi |
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