Accountancy
Universitas Dian Nusantara / Academic Program / Faculty of Business and Social Sciences / Accountancy
Accountancy
Universitas Dian Nusantara / Academic Program / Faculty of Business and Social Sciences / Accountancy
Faculty of Business and Social Sciences
Description of Accounting Study Program
“To become a trusted and professional study program with a global perspective to meet the needs of industry and entrepreneurship in the fields of management accounting, public sector accounting, auditing, and taxation by 2030”, is the vision of the FBIS-UNDIRA Accounting Study Program.
To achieve this vision, the Accounting Study Program carries out learning, research, and community service programs by optimizing all the potential of internal lecturers in managing the institution. Strengths (strengths), Weaknesses (weaknesses), Opportunities (opportunities), and Threats (threats) or known as SWOT analysis, are used to evaluate the internal strengths of lecturers and students as an initial strategy for achieving goals that focus on competitive advantage in the fields of management accounting, taxation , and public sector accounting. The goal is that the study program can optimize the task force in accordance with the organizational structure by conveying tasks and authorities that can be evaluated periodically.
There are ten lecturers in Accounting Study Program. Three of them have a Strata-3 education, and seven lecturers have a Strata-2 education with 50% or as many as five lecturers having been certified educators (Serdos). For this reason, certified lecturers are required to actively participate in sharing knowledge in the fields of learning, research, and community service with journal outputs involving junior lecturers, lecturers of research methodology courses, academic supervisors, and thesis supervisors. Control over the activities of the lecturers will be carried out by the Head of the Study Program for the purpose of improving the lecturers' research and publications. While the role of students is so that accounting graduates have skilled and professional abilities in understanding research, technology, according to scientific fields, and have a "soul of entrepreneurs". The role of collaboration will certainly form graduates who also have intelligence in thinking and acting by prioritizing good morals, ethics, capabilities, and adaptability to have sufficient competitiveness for changes and improvements in the development of science and technology in accounting, both at national and global levels.
Quality control is carried out by the Internal Quality Assurance Unit (SPMI) through Monitoring and Evaluation (MONEV) regarding all academic and non-academic program activities. The average study completion target designed to build is 3.5 years to 4 years. The determination of the study completion target is summarized in a curriculum that refers to the Indonesian National Qualifications Framework (KKNI) which is integrated with the vision, mission, goals of the Faculties and Universities. Adjustment of the Curriculum/Semester Learning Plan (RPS) is prepared based on courses by involving all lecturers and has been through the involvement of policy makers (stakeholders) so that graduates have the ability to understand in the industrial world. In the practice of preparing the RPS, the output message of graduates has good soft skills, in addition to the ability according to their field of knowledge that is always conveyed. One of these messages is that students are given the freedom to choose courses in Semester V, outside of accounting science courses which can be chosen through other study programs. The goal is that after graduation, they become different individuals and have more knowledge that can support work/business in the world of work and society in developing the country.
The role of accounting personnel in business processes is still very wide open. Therefore, the opportunity for alumni in the FBIS-UNDIRA accounting study program to develop careers in various private and government sectors is very large because every business/industrial activity certainly requires accounting graduates who have qualifications in management accounting, tax, auditing, and sector accounting. public.
Vision, Mission of Study Program Vision of Study Program
Vision
“Become a trusted and professional study program with a global perspective to meet the needs of industry and entrepreneurship in the fields of management accounting, public sector accounting, auditing, and taxation by 2030.”
Mission
  1. Organizing teaching, research, and community service in the fields of management accounting, public sector accounting, auditing, and taxation that are quality, reliable, and professional.
  2. Developing students' abilities and skills through various activities to meet the needs of industry and entrepreneurship on an ongoing basis in the accounting field.
  3. Providing facilities and infrastructure to support the latest-based teaching and learning process that is appropriate to refer to the National Quality Standard for Higher Education.
  4. Implementing effective and efficient study program management through a harmonious and productive work environment.
  5. Building cooperation and synergistic relationships with all stakeholders.
Study Program Objectives
  1. Producing graduates who are intelligent, noble, ethical, competent, and highly competitive and able to develop science and technology both at national and global levels;
  2. Producing superior research and innovation that drives the development of science & technology in the fields of management accounting, taxation, auditing, and public sector accounting on a national and global scale;
  3. Producing community service as a result of educational and research activities in the fields of management accounting, public sector accounting, auditing, and taxation in order to help empower the community to be able to solve problems intelligently, independently, and sustainably;
  4. Realizing the independence of the Accounting study program that is Adaptive, Creative, Proactive and Qualified to the demands of technological developments that have an impact on the realization of good university governance.
Why Choose Accounting Study Program?
  1. Every agency (both government and private sector) requires accounting graduates. Employment as an accountant certainly involves the creation, assessment of records of financial activities and company accounts. All institutions want to have knowledge about their business/business processes in order to make a profit and comply with tax regulations, that's why accounting personnel are needed.
  2. Accounting graduates get a pleasant learning experience because accounting does not teach graduates to be mathematicians, but teaches graduates to know the basics of addition, subtraction, division, and multiplication with good analytical skills and application of note-taking.
  3. Accounting graduates have skills that can be applied in many areas of life, because they are educated to have the ability to make the best decisions in every problem at work and outside of work.
    • In entrepreneurial business activities, accounting graduates have been equipped with theoretical solutions to possible problems related to payroll management, profit and loss ratios, and other business-related concepts when starting their business.
    • In household activities, accounting graduates are trained to be able to assist in household management, such as managing household budgets and expenses effectively with sheets and ledgers.
    • In government/company activities, accounting graduates have been equipped with scientific skills such as budgeting/budgeting management, accounting records, taxation, understanding of audit mechanisms and accounting management in management.
  4. Accounting graduates will always be in demand and have the ability to adapt to developments in information technology. There is an increase in technology 4.0 and 5.0 in various business sectors, does not cause the task of responsibility and decision-making authority for accounting graduates as analysts who can be a determinant in the certainty of obtaining profits/profits in corporate entities.
  5. The job prospects of accounting graduates are dynamic, because of the ability and quality of their field of knowledge trained to be responsible for financial reports that have generally accepted standards in various companies around the world. Due to the criteria required for accounting graduates, they vary as follows:
    • Accounting graduates have international job opportunities because of the applicable standards in accounting, they have the opportunity of graduates to be employed in foreign companies with the support of passing the required license exam in accordance with accounting principles and techniques applicable across international borders.
    • Accounting graduates have job opportunities in entrepreneurial business development. Accounting graduates have been equipped with theoretical solutions to problems that may occur related to payroll management, profit and loss ratios, and other business-related concepts when starting their business will be easily accepted in the Small and Medium Enterprises (MSME) industrial sector.< /li>
    • Accounting graduates in general, can become a professional accounting staff after following the required licensing stages, becoming internal audit managers, accounting managers, management accounting analysts, administrative staff in tax offices, accounting staff in banks, and other important sectors both in industry or effort.
    • Accounting graduates with a concentration in management accounting can take the Certificate Management Accountant (CMA) profession. This certificate is awarded to management accountants working in a company issued by the Australian Institute for Certified Management Accountants (ICMA).
    • Accounting graduates with a concentration in taxation can take the Tax Consultant Certification Examination (USKP) competency with an additional title, namely Certified Tax Consultant (BKP) which can be used to open a practice license as a tax consultant.
    • Accounting graduates with a concentration in auditing can join the Certified Public Accountant (CPA) profession. This certificate is intended for the public accounting profession. In Indonesia, the institution entitled to issue a CPA certificate is the Indonesian Institute of Certified Public Accountants (IAPI). In accordance with Law No. 5 of 2011 concerning Public Accountants, its implementation is regulated through the Decree of the Minister of Finance NUMBER 17/PMK.01/2008. If you already have a CPA, you are allowed to open a public accounting service office in a country.
    • Graduates with a concentration in public sector accounting, generally work in government agencies and relate to public services, such as BPK, BPKP, provincial/city/district governments and other ministries. Generally, graduates work in the fields of administration, bookkeeping, finance, budgeting, income, taxation, and expenditure. For this reason, in career advancement after graduating from a bachelor's degree in accounting in the public sector, they can join the Certified Public Accountant (CPA) profession, Certified Tax Consultant (BKP).
Study Curriculum
From the 144 credits of the established curriculum, the FBIS-UNDIRA S1 Accounting Study Program has four concentrations, namely:
  1. Management Accounting Concentration  (companies/organizations) formed in order to have a special and general understanding for graduates include:
    • Ability to understand the application of management accounting in preparing company managerial reports.
    • Able to understand general work qualifications in private companies (PMDN or PMA), BUMN, BUMD, and cooperatives.
    • Ability to prepare and make company budget decisions on production cost reports, cost of goods manufactured reports that will be used by the management.
    • Has interest and talent to be able to impart knowledge (sharing knowledge) to colleagues and students in the accounting field in general by analyzing and reviewing problems, having quality, based on rules, procedures and ethics.
    • Has the capability to adapt, work together, build and develop networks, think creatively, innovate, and have a technopreneur spirit.
    • Ability to contribute to the application of science and technology, as well as being able to act as a person with a global perspective and create new jobs.
  2. Concentration in Public Sector Accounting  which are formed in order to have a special and general understanding to graduates include:
    • Have the ability to work in government agencies and relate to public services, such as BPK, BPKP, provincial governments, city/district governments and the like.
    • Has general skills related to administration, bookkeeping, finance, budgeting, income, taxation, and expenditure.
    • Has the ability and understanding of general analysis and control of financial accounting systems.
    • Has interest and talent to be able to impart knowledge (sharing knowledge) to colleagues and students in the accounting field in general by analyzing and reviewing problems, having quality, based on rules, procedures and ethics.
    • Has the capability to adapt, cooperate, build and develop networks, think creatively, innovate, and have a technopreneur spirit. Ability to contribute to the application of science and technology, as well as being able to act as a person with global insight and create new jobs.
  3. Audit Concentration  which are formed in order to have a special and general understanding of graduates include:
    • Has general managerial skills in compiling, reviewing and analyzing internal and external audit reports.
    • Have a general understanding in providing accounting and auditing services to the public and business entities that are developing in community activities.
    • Have the ability to work as a junior auditor or as a partner with the requirements of having a Professional Certificate obtained through the Public Accountant Certification Examination (USAP).
    • Able to work independently by prioritizing quality, measurable, in implementing the latest science and technology based on scientific principles, procedures, and ethics in order to produce the latest solutions and ideas.
    • Has a general understanding in conducting audit activities and compiling audit reports according to professional standards of public accountants and is able to develop accounting systems using information technology.
    • Has the capability to adapt, work together, build and develop networks, think creatively, innovate, and have a technopreneur spirit.
    • Ability to contribute to the application of science and technology, as well as being able to act as a person with a global perspective and create new jobs.
  4. Audit Concentration  which is formed so that graduates can have a special and general understanding include:
    • Has the capability to adapt, work together, build and develop networks, think creatively, innovate, and have a technopreneur spirit.
    • Ability to contribute to the application of science and technology, as well as being able to act as a person with a global perspective and create new jobs.
    • Having interest and talent to be able to convey knowledge (sharing knowledge) to colleagues and students in the accounting field in general by analyzing and reviewing problems, having quality, based on rules, procedures, and ethics.
    • Have a general and managerial understanding of corporate taxation and accounting.
    • Has general ability in tax services to the public supported by a Professional Certificate obtained through the Tax Consultant Certification Examination (USKP).
  5. List of Courses in Semester Distribution
Course Distribution Table
Curriculum 2022 (Regular)
Semester 1
  • Introduction to Accounting I*
  • Financial Institutions
  • Introduction to Management & Business
  • Economics and Business Mathematics
  • Indonesian
  • Pancasila
  • Business & Environmental Law
Semester 2
  • Introduction to Accounting II*
  • Financial Management
  • Economic Theory
  • Cross-Cultural Communication
  • Cost Accounting*
  • Entrepreneurship I
  • Character Education
Semester 3
  • Intermediate Financial Accounting I
  • Management Accounting
  • Entrepreneurship II
  • Taxation*
  • Auditing I
  • Islamic Religious Education
  • Catholic Religious Education
  • Protestant Religious Education
  • Hindu Religious Education
  • Buddhist Education
  • English I
Semester 4
  • Intermediate Financial Accounting II
  • Tax Accounting
  • Accounting Information System
  • Auditing II
  • Management Control System
  • Business English
  • Citizenship
Semester 5
  • Management Information System (M)
  • Public Sector Accounting
  • Financial Statement Analysis (M)
  • Strategic Management (M)
  • Business Statistics (M)*
  • Creative Business and Innovation(M)
  • Corporate Budgeting (M)
MANAGEMENT ACCOUNTING CONCENTRATION
Semester 6
  • Advanced Financial Accounting I
  • Internal Audit
  • Public Sector Audit
  • Accounting Research Methodology
  • Accounting Theory
  • Corporate Governance
  • Islamic Financial Accounting
  • Social & Environmental Accounting
  • Technology Financial Systems
  • Quality Management Audit
PUBLIC SECTOR ACCOUNTING CONCENTRATION
Semester 6
  • Advanced Financial Accounting I
  • Internal Audit
  • Public Sector Audit
  • Accounting Research Methodology
  • Accounting Theory
  • Corporate Governance
  • Islamic Financial Accounting
  • Social & Environmental Accounting
  • Technology Financial Systems
  • Quality Management Audit
AUDITING CONCENTRATION
Semester 6
  • Advanced Financial Accounting I
  • Internal Audit
  • Public Sector Audit
  • Accounting Research Methodology
  • Accounting Theory
  • Forensic Accounting
  • Islamic Financial Accounting
  • Social & Environmental Accounting
  • Technology Financial Systems
  • Quality Management Audit
TAX CONCENTRATION
Semester 6
  • Advanced Financial Accounting I
  • Internal Audit
  • Public Sector Audit
  • Accounting Research Methodology
  • Accounting Theory
  • Tax Management
  • Islamic Financial Accounting
  • Social & Environmental Accounting
  • Technology Financial Systems
  • Quality Management Audit
MANAGEMENT ACCOUNTING CONCENTRATION
Semester 6
  • Strategic Cost Management
  • Advanced Accounting II
  • Internship/ Real Work Lecture
  • English II
  • Business Ethics & Accounting Profession
  • International Taxes
  • Taxation Seminar
  • Thesis/ Thesis
Contact Persons E-mail :
  • Head of Undergraduate Program in Accounting Studies Caturida Meiwanto Doctoralina, M.Ak., Ph.D - e-mail: [email protected]
  • Secretary of the Undergraduate Program in Islamic Accounting Studies Kamil, SE., M.Ak. e-mail: [email protected]
  • E-mail of study program : [email protected]
Universitas Dian Nusantara
Tanjung Duren Campus
JI Tanjung Duren Barat II No 1 Grogol Jakarta Barat.
No.Telp: 021-21194454
Green Ville Campus
JI. Mangga 14, No 3 Kec Kebon Jeruk Jakarta Barat, 11510
Cibubur Campus
Jl. Rawa Dolar 65 Jatiranggon, Kec Jatisampurna, Bekasi
No.Telp: 021-22176334