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 | Elective Credits | Type | Prerequisite |
| AKU1601 | Introducing to Accounting | 3 | 3 | C | ||
| AKU1601a | Tutorial for Introducing to Accounting | 0 | 0 | C | ||
| AKU2402 | System and Information Technology | 3 | 3 | C | ||
| EBAK222101 | Introduction to Behavioral Science | 3 | 3 | C | ||
| EBIE222101 | Introduction to Economics I | 3 | 3 | C | ||
| EBIE222102 | Mathematics | 3 | 3 | C | ||
| EBAK222102 | Introduction to Business and Management | 3 | 3 | C | ||
| UNU1100 | Pancasila | 2 | 2 | C | ||
| Subtotal Semester 1 | 20 | 20 | ||||
| Semester 2 | ||||||
| AKU2101 | Intermediate Accounting I | 3 | 3 | C | Introduction to Accounting | |
| AKU2203 | Cost and Management Accounting | 3 | 3 | C | Introduction to Accounting | |
| AKU4408 | Digital Business | 3 | 3 | C | System and Information Technology | |
| EBAK222201 | R Programming | 3 | 3 | C | ||
| EBIE222201 | Introduction to Economics II | 3 | 3 | C | Introduction to Economics I | |
| EBMN212209 | Business Communication and Negotiation | 3 | 3 | C | Introduction to Business and Management | |
| UNU3000 | Civics | 2 | 2 | C | ||
| Subtotal Semester 2 | 20 | 20 | ||||
| Semester 3 | ||||||
| AKU2102 | Intermediate Accounting II | 3 | 3 | C | Intermediate Accounting I | |
| AKU2403 | Accounting Information System | 3 | 3 | C | System and Information Technology | |
| AKU3502 | Public Sector Accounting | 3 | 3 | C | Intermediate Accounting I | |
| AKU3501 | Taxation | 3 | 3 | C | Intermediate Accounting I | |
| EBAK222103 | Indonesian Language and Culture | 2 | 2 | C | ||
| UNU1000 | Religion - Islam I | 2 | 2 | C | ||
| UNU1001 | Religion - Catholic I | C | ||||
| UNU1002 | Religion - Christian I | C | ||||
| UNU1003 | Religion - Hindhuism I | C | ||||
| UNU1004 | Religion - Buddhism I | C | ||||
| UNU1005 | Religion - Konghucu I | C | ||||
| EBIE222104 | Statistic I | 3 | 3 | C | ||
| EBMN212216 | Financial Management | 3 | 3 | C | Introduction to Business and Management | |
| Subtotal Semester 3 | 22 | 22 | ||||
| Semester 4 | ||||||
| AKU3105 | Advanced Accounting | 3 | 3 | C | Intermediate Accounting II | |
| AKU3603 | Special Topics in Accounting | 3 | 3 | C | Intermediate Accounting II | |
| AKU4613 | Auditing | 3 | 3 | C | Intermediate Accounting II | |
| AKU4507 | Governmental Accounting | 3 | 3 | C | Public Sector Accounting | |
| AKU3610 | Business and Profession Ethics | 3 | 3 | C | Intermediate Accounting I | |
| AKU4407 | Enterprise Resourcing Planning | 3 | 3 | C | Accounting Information System | |
| AKU3404 | System Analysis and Design | 3 | 3 | C | Accounting Information System | |
| Elective Course 1 | 3 | 3 | E | |||
| Elective Course 2 | 3 | 3 | E | |||
| Subtotal Semester 4 | 24 | 21 | 6 | |||
| Semester 5 | ||||||
| AKU3304 | Information System Auditing | 3 | 3 | C | Auditing | |
| AKU3604 | Research Methodology in Accounting | 3 | 3 | C | Statistic II and SKS>=87 | |
| AKU4409 | Data Analytics | 3 | 3 | C | Accounting Information System | |
| Elective Course 3 | 3 | E | fulfilled by taking part in the MBKM Program or other mobility program with the approval from the study program, and Cross-Discipline Courses (MKLD) | |||
| Elective Course 4 | 3 | E | ||||
| Elective Course 5 | 3 | E | ||||
| Elective Course 6 | 3 | E | ||||
| Elective Course 7 | 3 | E | ||||
| Subtotal Semester 5 | 24 | 9 | 15 | |||
| Semester 6 | ||||||
| Elective Course 8 | 3 | 3 | E | fulfilled by taking part in the MBKM Program or other mobility program with the approval from the study program, and Cross-Discipline Courses (MKLD) | ||
| Elective Course 9 | 3 | 3 | E | |||
| Elective Course 10 | 3 | 3 | E | |||
| Elective Course 11 | 3 | 3 | E | |||
| Elective Course 12 | 3 | 3 | E | |||
| Elective Course 13 | 3 | 3 | E | |||
| Elective Course 14 | 3 | 3 | E | |||
| Elective Course 15 | 1 | 1 | E | |||
| Subtotal Semester 6 | 22 | 22 | ||||
| Semester 7 | ||||||
| AKU4611 | Thesis | 6 | 6 | C | (Religion-Islam I >=C or Religion-Catholic I >=C or Religion-Christian I >=C or Religion-Hindhuism I >=C or Religion-Buddhism I >=C or Religion-Konghucu I >=C) and Pancasila >=C and Civics >=C and SKS>=132; IPK>=2.00; Research Methodology in Accounting >=C | |
| UNU6000 | Social Community Service | 3 | 3 | C | 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:
- The minimum grade to graduate for all courses is C
- The minimum credit to graduate is 144 SKS
- The study plan package is only for the first semester (20 credits), for the 2nd semester and subsequent semesters students need to carry out independent study planning.
- Students who will do the Student Community Service will get the additional compulsory course Health Literacy (2 credits) and it's excluded from 144 credits to graduate.
- The maximum credit for 2nd semester is 20 credits.
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 |
Note:
- For elective courses, students are advised to take 3 elective courses with the code AKU or EBAK22XXXX.
- Elective courses can be taken outside the study program.
- The minimum grade to pass the course is C.
