Curriculum for International Undergraduate Program (IUP) - Program Study of Accounting

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 W    
AKU1601a Tutorial of Introducing to Accounting 0 0 W    
AKU2402 Information System and Technology 3 3 W    
EBAK222101 Introduction to Behavioral Science 3 3 W    
EBAK222102 Introduction to Business and Management 3 3 W    
EBAK222103 Indonesian Language and Culture 2 2 W    
EBIE222101 Introduction to Economics I 3 3 W    
EBIE222102 Mathematics I 3 3 W    
UNU1000 Religion - Islam 1 2 2 W    
UNU1001 Religion - Catholic 1 2   W    
UNU1002 Religion - Christian 1 2   W    
UNU1003 Religion - Hindu 1 2   W    
UNU1004 Religion - Buddhism 1 2   W    
UNU1005 Religion - Kong Hu Cu 1 2   W    
UNU1100 Pancasila 2 2 W    
  Subtotal Semester 1 24 24      
Semester 2
AKU2101 Intermediate Accounting 1 3 3 W Introduction to Accounting  
AKU2201 Cost and Management Accounting 3 3 W Introduction to Accounting  
AKU2403 Accounting Information System 3 3 W Information System Technology  
AKU4408 Digital Business 3 3 W Information System Technology  
EBAK222201 R Programming 3 3 W    
EBIE222201 Introduction to Economics 2 3 3 W Introduction to Economics 1  
EBMN212209 Business Communication and Negotiation 3 3 W Introduction to Business and Management  
UNU3000 Civics 2 2 W    
  Subtotal Semester 2 23 23      
Semester 3
AKU2102 Intermediate Accounting 2 3 3 W Intermediate Accounting 1  
AKU3404 System Analysis and Design 3 3 W Accounting System Information  
AKU3501 Taxation 3 3 W Intermediate Accounting 1  
AKU3502 Public Sector Accounting 3 3 W Intermediate Accounting 1  
AKU4407 Enterprise Resource Planning 3 3 W Accounting System Information  
AKU4409 Data Analytics 3 3 W Accounting System Information  
EBIE222104 Statistics 1 3 3 W    
EBMN212416 Financial Management 3 3 W Introduction to Business and Management  
  Subtotal Semester 3 24 24    
Semester 4
AKU3105 Advanced Accounting 3 3 W Intermediate Accounting 2  
AKU3301 Governmental Accounting 3 3 W Intermediate Accounting 2  
AKU3603 Special Topics in Accounting 3 3 W Intermediate Accounting 2  
AKU4507 Business and Profession Ethics 3 3 W Public Sector Accounting  
AKU4613 Auditing 3 3 W Intermediate Accounting 2  
  Elective Course 1 3   P    
  Elective Course 2 3   P    
  Elective Course 3 3   P    
  Subtotal Semester 4 24 15      
Semester 5
AKU3304 Information System Auditing 3 3 W Auditing  
AKU3604 Research Methodology in Accounting 3 3 W Introduction Economics 2 and SKS>=87  
  Elective Course 4 3   P EKO1102>D  
  Merdeka Belajar Kampus Merdeka 15   P    
  Subtotal Semester 5 24 6      
Semester 6
  Merdeka Belajar Kampus Merdeka 16   P    
  Subtotal Semester 6 16        
Semester 7
AKU4611 Skripsi 6 6 W SKS>=132 and IPK>=2.00; Research Methodology in Accounting  
UNU6000 Social Community Service 4 4 W SKS>=90 and IPK>=2.00  
  Subtotal Semester 7 9 9      
  Total Credits for Compulsory Courses 101        
  Total Credits for Elective Courses 43        
  Total Credits Semester 1-7 144        

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 4 or 5  
2 AKU3203 Management Control System 3 4 or 5  
3 AKU3204 Strategic Management Accounting 3 4 or 5  
4 AKU3303 Internal Auditing 3 4 or 5  
5 AKU3305 Forensic Accounting and Fraud Investigation 3 4 or 5  
6 AKU3306 Audit and Governance of Islamic Financial Institutions 3 4 or 5  
7 AKU4105 Accounting Theory 3 4 or 5  
8 AKU4405 Database Management System 3 4 or 5  
9 AKU4406 Decision Support System 3 4 or 5  
10 AKU4503 Accounting and Financial Accountability 3 4 or 5  
11 AKU4504 Tax Planning 3 4 or 5  
12 AKU4505 International Taxation 3 4 or 5  
13 AKU4506 Public Financial Management 3 4 or 5  
14 AKU4612 Portfolio and Investment Analysis 3 4 or 5  
15 AKU4614 Sharia Accounting 3 4 or 5  
16 AKU4615 Corporate Governance 3 4 or 5  
17 EBAK222001 Advanced Data Analitics 3 4 or 5  
18 EBAK222002 Extensible Business Reporting Language (XBRL) 3 4 or 5  
19 EBAK222003 Excel Advanced 3 4 or 5  
20 EBIE222202 Mathematics 2 3 4 or 5  
21 EBKM212020 Program Merdeka Belajar Kampus Merdeka 20 4 or 5  
22 EBMN212210 Management 3 4 or 5  
23 EBMN212211 Marketing 3 4 or 5  
24 EBMN212212 Organizational Behavior 3 4 or 5  
25 EBMN212226 Strategic Management 3 4 or 5  
26 EBMN212228 Business Modeling X 3 4 or 5  
27 EBMN212229 Business Planning 3 4 or 5  
28 EBMN213117 Operations and Innovation Management 3 4 or 5  
29 EKO2112 Econometrics I 3 4 or 5 AKU3301>=C
30 EKO2401 Monetary Economics I 3 4 or 5 AKU3502>=C
31 EKO2601 Development Economics I 3 4 or 5 AKU3501>=C
32 EKO3104 Indonesian Economy 3 4 or 5 EBIE222102>=C, EBIE222101
33 EKO3112 Islamic Economics 3 4 or 5 EBAK222102>=C
34 EKO4401 Banks and Financial Institutions 3 4 or 5 SKS>=95
35 EKO4404 Islamic Financial Systems and Institutions 3 4 or 5 EBIE222201>=C


  1. For elective courses, students are advised to take 3 elective courses with the code AKU or EBAK22XXXX.
  2. Elective courses can be taken outside the study program.
  3. The minimum grade to pass the course is C.


Curriculum for International Undergraduate Program (IUP) - Study Program of Management

Based on Curriculum: Year of 2021 | Year of 2018

Semester 1
Code Curriculum Courses Credits Compulsory
Type Prerequisite
AKU1601 2021 Introduction to Accounting 3 3 W  
EBMN212101 2021 Introduction to Business I 3 3 W  
EBMN212102 2021 Leadership Orientation 0 0 W  
EBMN212151 2021 English I: Writing Skills 2 2 W  
EKO1101 2021 Introduction to Economics I 3 3 W  
EKO1104 2021 Mathematics for Economics I 3 3 W  
EKO1108 2021 Statistics for Economics I 3 3 W  
UNU1000 2021 Religion I: Islam 2 2 W  
UNU1001 2021 Religion I: Catholic  2 2 W  
UNU1002 2021 Religion I: Christian 2 2 W  
UNU1003 2021 Religion I: Hindu 2 2 W  
UNU1004 2021 Religion I: Buddhist 2 2 W  
UNU1005 2021 Religion I: Konghucu 2 2 W  
UNU1100 2021 Indonesian Values and Ideology 2 2 W  
    Subtotal Semester 1 21 21    
Semester 2
EBMN212202 2021 Workshop Design Thinking 1 1 W  
EBMN212203 2021 Religion II: Islam 2 2 W  
EBMN212204 2021 Religion II: Catholic 2 2 W  
EBMN212205 2021 Religion II: Christian 2 2 W  
EBMN212206 2021 Religion II: Hindu 2 2 W  
EBMN212207 2021 Religion II: Buddhist 2 2 W  
EBMN212208 2021 Religion II: Konghucu 2 2 W  
EBMN212209 2021 Business Communication and Negotiation 3 3 W  
EBMN212210 2021 Management 3 3 W  
EBMN212211 2021 Marketing 3 3 W  
EBMN212212 2021 Organizational Behavior 3 3 W  
EBMN212213 2021 Workshop Leadership Communication 1 1 W  
EBMN212214 2021 Workshop Marketing Communication 1 1 W  
EKO1102 2021 Introduction to Economics II 3 3 W  
UNU3000 2021 Civics 2 2 W  
    Subtotal Semester 2 22 22    
Semester 3
BDU1105 2021 Indonesian Language 2 2 W  
EBMN212118 2021 Human Resource Management 3 3 W  
EBMN212119 2021 Decision MakingX 3 3 W  
EBMN212120 2021 Consumer Behavior 3 3 W  
EBMN212121 2021 Workshop on HR Analytics 1 1 W  
EBMN212122 2021 Workshop on Financial 1 1 W  
EBMN212216 2021 Financial Management 3 3 W  
EBMN212308 2021 Workshop on Customer Insight 1 1 W  
EBMN213117 2021 Operation and Technology Management 3 3 W  
    Subtotal Semester 3 20 20    
Semester 4
EBMN212124 2021 Business Ethics and Sustainability 3 3 W  
EBMN212225 2021 Information and Innovation Management 3  
EBMN212226 2021 Strategic Management 3 3 W  
EBMN212227 2021 Business Research Methodology 3 3 W  
EBMN212228 2021 Business ModellingX 3 3 W  
EBMN212229 2021 Business Planning 3 3 W  
EBMN212230 2021 Portfolio Theory and Investment Analysis 3 3 W  
    Subtotal Semester 4 21 21    
Semester 5
EBMN212131 2021 International Business 3 3 W  
    Elective Competency Course (select one)        
EBMN212511 2021 (1) Business Process Improvement and Innovation 6   P *Can be taken in semester 5 or 6 (Choose one)
EBMN212513 2021 (2) Customer Value Discovery, Creation, and Delivery 6   P
EBMN212514 2021 (3) Value-Based Finance 6   P
EBMN212515 2021 (4) Leading Change 6   P
  2021 Elective Course (cross disciplinary course) 3   P  
  2021 Elective Course (cross disciplinary course) 3   P  
  2021 Elective Course (cross disciplinary course) 3   P  
  2021 Elective Course (cross disciplinary course) 3   P  
    Subtotal Semester 5 21 3    
Semester 6
    Elective Competency Course (select one)        
EBMN212511 2021 (1) Business Process Improvement and Innovation 6   P *Can be taken in semester 5 or 6 (Choose one)
EBMN212513 2021 (2) Customer Value Discovery, Creation, and Delivery 6   P
EBMN212514 2021 (3) Value-Based Finance 6   P
EBMN212515 2021 (4) Leading Change 6   P
  2021 Elective Course (cross disciplinary course) 3   P  
  2021 Elective Course (cross disciplinary course) 3   P  
  2021 Elective Course (cross disciplinary course) 3   P  
  2021 Elective Course (cross disciplinary course) 3   P  
    Subtotal Semester 6 18 0    
Semester 7
    Elective Course: LeadershipX I (select one of the 4 themes provided by the study program)        
EBMN212136 2021 (1) Business Leadership I 9   P  
EBMN212137 2021 (2) Social Leadership I 9   P  
EBMN212138 2021 (3) Intellectual Leadership I 9   P  
EBMN212722 2021 (4) Entrepreneurial Leadership I 9   P  
UNU6000 2021 Student Community Service 3 W SKS>=90 and IPK>=2.00 
    Subtotal Semester 7 12 3    
Semester 8
EBMN212245 2021 Bachelor Thesis 6 6 W UNU1000>=C or UNU1001>=C or UNU1002>=C or UNU1003>=C or UNU1004>=C or UNU1005>=C, and UNU1100>=C and UNU3000>=C and
EBMN212227>=C and IPK>=2.00 and SKS>=135
    Elective Course: LeadershipX II (select one)        
EBMN212241 2021 (1) Business Leadership II 9   P *Advanced from LeadershipX I Elective Courses
EBMN212242 2021 (2) Intellectual Leadership II 9   P
EBMN212243 2021 (3) Social Leadership II 9   P
EBMN212244 2021 (4) Entrepreneurial Leadership  II 9   P
    Subtotal Semester 8 15 6    
    Total SKS Mata Kuliah Wajib 96      
    Total SKS Mata Kuliah Pilihan 48      
    Total SKS Semester 1-8 144      

List of Elective Course

Code Curriculum Courses Credits Type Status
    Cross-Disciplinary Courses (MKLD)     Can be taken outside the study/faculty
AKU2202 2021 Cost and Management Accounting 3 P Elective courses from outside the Bachelor of Management program
EKO1106 2021 Macro Economics I 3 P
EKO1107 2021 Mathematics for Economics II 3 P
EKO2112 2021 Econometrics I 3 P
EBMN212046 2021 English II 2 P
EBMN212047 2021 Basic Philosophy 3 P
EBMN212048 2021 Basic Psychology 3 P
EBMN212049 2021 Basic Anthropology 3 P
EBMN212050 2021 Business Law 2 P
SPD1303 2021 Business Environment: Sociology and Politics 2 P
    Free Elective Courses (Credit Exchange/Transfer Program)      

Description for the Leadership X course

  1. Business Leadership
    Business Leadership course provides you with the opportunity to attend an internship in companies. The goal is to assist companies to solve problems and to learn about the management system applied in the companies or industries. The prerequisite to take the course is that you are required to have a preference of which legal commercial entities you plan to take the internship at.
  2. Social Leadership
    You have the option to enroll in this course through a consulting program specifically for Small and Medium Enterprises (SME consulting) and other social community services that is designed to raise social concern amongst students. In particular, the design of the course is to solve problems, or create solutions for SMEs. You will also take part in social/ humanity activities that support the Sustainable Development Goals (SDG). You are required to have preference for the SMEs, foster villages, governmental institutions, or other public sectors.
  3. Intellectual Leadership
    You can participate in internships at research institutions or laboratories in universities or take part in teaching assistance in an education unit that enables you to get involved or deepen the knowledge on how to be a researcher or a lecturer. You can sign up to be a teaching or research assistant in Management Department. Choosing such track will require you to enroll in four Seminar courses offered by Undergraduate Program in Management; Seminar in Finance, Seminar in Marketing, Seminar in Operation and Innovation Management, Seminar in HRM and Management.
  4. Entrepreneurial Leadership
    You can select the entrepreneurial leadership course as your elective track, as it offers you with the possibility to develop your business through an incubation program under the supervision of the Lecturers in Management Department or a mentor that can also be provided from other study programs. To join such elective track you are required to equip yourself with the preferred incubator program held by business incubator institutions or have participated in business/entrepreneurial competitions, e.g. PKM-Kewirausahaan.

Requirements of Minimum Score to Graduate from FEB UGM

In accordance with the Academic Policy regarding the Requirements of Minimum Score and General Provisions for Registration of Thesis and Comprehensive Examinations for Undergraduate Students at FEB UGM Class of 2017 and earlier Number 5721/FEB/AKM/DI/2019 dated August 12, 2019, and Academic Policy Number 5348/FEB/AKM/DI /2019 dated August 12, 2019 regarding the Requirements of the Minimum Score to Take the Thesis and Comprehensive Exams, as well as the 2020 Undergraduate Program Academic Guidebook, the minimum scores required to graduate are set out as follows.

  1. Class of 2018 students and after must have C as the minimum score for all compulsory, elective, and thesis test scores.
  2. Class of 2017 and previous students must have C- as the minimum score for all compulsory subjects, electives, and thesis test scores.

The Library of the Faculty of Economics and Business, Universitas Gadjah Mada (FEB UGM) is located in the Learning Center Building, on the 2nd, 3rd, and 4th floor. On the 2nd floor, students can utilize the available services, including:

  • Locker keys loan
  • Membership (member activation)
  • Free book loans and final assignments submission
  • Return of borrowed books. Late return is subject to a fine of IDR 5,000.00/book/day
  • Collaborative study area
  • Computer terminal to browse the library’s collection

Library collections that can be borrowed by students are located on the 3rd floor. Services available on the 3rd floor are as follows:

  • Book loan service
  • Service access to students’ final assignment is available in the EBDL (Economics and Business Digital Library) database. Students can access the full text of their final work files by registering via the computer terminal available in the library.
  • Discussion room. There are 3 discussion rooms that can be utilized for 2 hours for each session. Should no one borrow the room in the next session, the room loan can be extended.
  • Turnitin test service. Students can carry out the Turnitin test independently using the computer terminal available in the library.
  • Osiris data access service
  • Reuter data access service
  • CEIC data access service
  • Self-reading area

Students can utilize the library room on the 4th floor with various collections available, including reference books, newspapers, magazines/journals, publications by FEB UGM lecturers, BI Corner, ADB Corner, and a relaxing reading room equipped with bean bags. All collections on the 4th floor are not for loan but can be multiplied according to student needs.

Students can take advantage of FEB UGM library services every Monday to Friday, 07.30 -16.00 WIB. Every visitor to the library is required to use check points on the Simaster menu as library visit data.

UGM Integration Catalog

All book collection data in all UGM libraries can be traced or searched using the UGM catalog integration facility in the link https://opac.lib.ugm.ac.id. Students can borrow books from several faculty libraries. The number of books that can be borrowed in all libraries within UGM is 15 books. Students can borrow up to 3 books from the FEB UGM library, with one week loan period. Loan period can be extended 2 times via Simaster or you can come directly to the library.

FEB UGM Library Catalog

The FEB UGM library has developed an information system to assist students in searching for books located in the FEB library, including libraries in the Master of Management (MM), Master of Economics and Development (MEP), and Master of Accounting (MAKSI) Study Programs. The FEB Library Catalog can be accessed through the following link https://academics.feb.ugm.ac.id/lib.

E-Books, E-Journals, and E-Texts Collection

The UGM Library purchased several electronic book titles from various publishers. Electronic books can be accessed on the https://lib.ug.ac.id page on the E-Resources menu. In addition, students can access international journals that UGM subscribes to on the page. Several databases of international economics and multi-disciplinary journals such as Ebsco, ProQuest, Emerald, JSTOR, Science Direct, Sage, and several journal titles subscribed directly from publishers can be accessed from campus and off campus.

Statista is one of the data that can be utilized by FEB UGM students. Statista contains relevant market data from third parties and makes it available to its customers in the form of statistics and studies. Data is obtained from a variety of sources, including government agencies, such as statistical offices and ministries, international organizations, market research institutes and trade journals.

In addition, FEB UGM has subscribed to electronic textbooks (E-Text) to provide easy access to the main books used in lecture activities. Currently, electronic textbooks subscribed to are still limited to books from Pearson publishers. Students can access the textbook through the https://elok.ug.ac.id page. Several book titles have been linked to classes in the eLok Learning Management System. Students who do not have classes at eLok can access electronic textbooks from the Pearson Book course or via the https://elok.ug.ac.id/course/view.php?id=6111 page. For students who already have an SSO (Single Sign On) UGM account, there is no need to register. Students can directly log in using SSO UGM.

Osiris Data

Osiris data contains financial information, ratings, estimated earnings, stock data, company data at the global level. Students can access Osiris data through a computer terminal available in the library or via the website http://osiris.bvdinfo.com. Students can borrow an account from the library by filling out the form http://ugm.id/2WH. The account will be emailed to the borrower prior to the selected access session.

Refinitiv Data

Refinitiv data was once called Reuters data, containing information regarding global market data. Refinitiv is part of the London Stock Exchange. Capital market analysis, research results, news, market data and pricing for industry and commodity data. Apart from that, there is company data such as ESG data (ranking and ratings), competitors, ownership, and so on. The available information is easy to find and understand, so it is easy to process as needed. The information presented ranges from general to more detailed information.

Students can access Reuters data through computer terminals available in the library or through the website http://Eikon.thomsonreuters.com. Students can borrow an account to the library by filling out the form http://ugm.id/1WH.


Accurate and reliable macro & microeconomic data from various countries and regions around the world. This dataset provides various series related to economic indicators including hard-to-obtain information on 18 macroeconomic series and 14 data series on the industrial sector. In addition, CEIC provides various series of macroeconomic data which are updated every day. The Indonesian Premium Database provides approximately 334,000 series of macroeconomic and industrial data in Indonesia from various sectors with complete coverage for 33 provinces in Indonesia, and data is even available down to the district and city levels.

Students can access CEIC data through a computer terminal available in the library or through the website https://insights.ceicdata.com/login#. Students can borrow an access account to the library by filling out the form http://ugm.id/MacdashCEICStudent.

The number of accounts that can be borrowed for each data is 2 accounts, each of which is divided into 3 sessions every day.

Turnitin test

The similarity test for writing scientific work can be in the form of a course assignment paper or a student's final assignment (thesis). The similarity test is widely known as the Turnitin test. Students can carry out a manuscript similarity test independently by using a computer terminal available in the library or assisted by librarians. If you want the testing to be assisted by a librarian, the manuscript file is submitted via the https://academics.feb.ugm.ac.id/portalmhs portal. Then login using the respective synthesis account. The FEB UGM Undergraduate Study Program enforces provisions that require the use of the Turnitin application to test the similarity of each manuscript that will be tested at the time of comprehension. The results of the similarity test must have received a verification stamp from the library before being submitted to the Academic Section. The result of the required thesis text similarity test is less than or equal to 25% (≤25%).

Book Delivery

Students can order book delivery on the https://academics.feb.ug.ac.id/portalmhs page. This service is very helpful for students in borrowing collections, especially for collections with a limited number of copies, so there is no need to rush to visit the library to get collections. The Book Delivery service menu integrates student data with library collections and delivery destination data along with nominal fees for POS Indonesia expedition services. This service can also accommodate students who only use loan ordering services without using expedition services or without having to pay expedition fees.


To support student capabilities in a competitive era, FEB UGM realizes that hard skills are not enough. Students need to be equipped with soft skills to support their potential and capabilities. FEB UGM has implemented mandatory soft skills starting in 2018. In the FEB UGM curriculum, mandatory soft skills are a compulsory student self-development program and a prerequisite for FEB UGM students to take the Final Semester Examination.

The Mandatory Soft Skills Program consists of 4 series, including:

  • Writing skill: Antiplagiarism and Writing, which contains:
  • Writing skills: Using MS Word, PPT, and Reference Manager, which contains:
  • Presentation Skills, which contains:
    • Prepare yourself before the presentation
    • Contents of the presentation
    • Convey ideas in an attractive presentation
    • Individual and group presentations
    • Self-evaluation in the presentation
  • Critical Thinking, which contains:
    • Critical analysis of ideas
    • Critical delivery of ideas

This sub-chapter will discuss communication ethics that students need to know when interacting with lecturers and staff. Communication between students, lecturers, and staff (tendik) will happen throughout the lecturing period. Along with the development of technology, communication between students and lecturers is not only face-to-face, but can also be via short messages via email, SMS, and WhatsApp messenger. There are ethics that must be considered and maintained when communicating with lecturers and staff. Here are some things that can be used as a guide when you want to communicate with lecturers and staff. 


Student's Code of Conduct

Student's Code of Conduct