Curriculum
Master of Accounting Study Program Specification
Identity
Name of Institution | : | Udayana University |
Name of Educational Institution | : | Faculty of Economics and Business |
Study Program Name | : | Master of Accounting |
Year of Establishment | : | 2007 |
External Accreditation | : | National Accreditation Board for Higher Education and FIBAA |
Accreditation Status | : | Superior (Decree No. 4121/SK/BAN-PT/Akred/M/VII/2022); FIBAA International Accredited |
Graduate Degree | : | Master of Accounting (M.Ak) |
Study Duration | : | Min. 2 years (4 semesters), maxi. 4 years (8 semesters) |
Minimum Graduate Credit | : | 54 credits |
Language of Learning | : | Indonesian, English |
Admission Criteria | : | Prospective students should not forget about their Bachelor of Accounting degree. The admission procedure is carried out through 3 types of selection arranged by the University:
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B. Study Program Profile
1. Graduate Profile
Manager
Analyst
Researcher
Academy
Entrepreneur
Graduate Learning Outcomes
Attitude | Devoted to God Almighty and able to demonstrate religious attitudes (A1) Uphold humanitarian values ??in carrying out duties based on religion, morals, and ethic (A2) Contribute to improving the quality of life in society, the nation, and the state, and the advancement of civilization based on Pancasila (A3) Play a role as a proud citizen who loves his homeland, has nationalism and a sense of responsibility to the state and nation (A4). Respects the diversity of cultures, views, religions, and beliefs, as well as the original opinions or discoveries of others (A5). Works collaboratively and has social sensitivity and concern for the community and the environment (A6). Abides by the law and is disciplined in social and national life (A7). Internalizes academic values, norms, and ethics (A8). Demonstrates a responsible attitude towards work in one's field of expertise independently (A9). Internalizes a spirit of independence, struggle, and entrepreneurship (A10). |
Knowledge | Mastery of theory and application theory related to behavioral aspects in management accounting (K1). Mastery of theory and application theory related to behavioral aspects in information systems (K2). Mastery of theory and application theory related to behavioral aspects in financial and investment accounting (K3). Mastery of theory and application theory related to behavioral aspects in auditing and ethics (K4). Mastery of research methodology, both quantitative and qualitative (K5). Mastery of the principles of business ethics and human values ??(K6). Mastery of relevant knowledge and regulations that impact organizations, both at the local, national, and international levels (K8). Mastery of at least one foreign language (K9). |
General Skills | Able to apply logical, critical, systematic, and innovative thinking in the context of developing or implementing science and technology that considers and applies humanistic values ??appropriate to their field of expertise (GS1). Able to demonstrate independent, high-quality, and measurable performance (GS2). Able to assess the implications of developing or implementing science and technology that considers and applies humanistic values ??appropriate to their field of expertise, based on scientific principles, procedures, and ethics, in order to produce solutions, ideas, designs, or art criticism (GS3). Able to compile a scientific description of the results of the aforementioned studies in the form of a thesis or final project report and upload it to the university website (GS4). Able to make appropriate decisions in the context of solving problems in their field of expertise based on the results of information and data analysis (GS5). Able to maintain and develop networks with supervisors, colleagues, peers, and other stakeholders both inside and outside the institution (GS6). Able to take responsibility for the achievement of group work results and supervise and evaluate the completion of work assigned to workers under their responsibility (GS7). Able to conduct self-evaluation processes for work groups under their responsibility and manage learning independently (GS8). Able to document, store, secure, and retrieve data to ensure validity and prevent plagiarism (GS9). |
Special Skills | Able to analyze and evaluate behavioral aspects in financial accounting (SS1). Able to analyze and evaluate behavioral aspects in investment analysis (SS2). Able to analyze and evaluate behavioral aspects in management accounting (SS3). Able to analyze and evaluate behavioral aspects in auditing (SS4). Able to analyze and evaluate behavioral aspects in business ethics (SS5). Able to analyze and evaluate behavioral aspects in information systems (SS6). Able to use various types of information and communication technology to support systems (SS7). Able to analyze and evaluate behavioral aspects in sustainability accounting (SS8). |
List of Course
SEMESTER 1
Business and Professional Ethics
Advanced Financial Statement Analysis
Qualitative Research Methods in Accounting
Quantitative Research Methods in Accounting
SEMESTER 2
Accounting and Business Information Systems
Advanced Behavioral Accounting
Capital Market and Portfolio Theory
Accounting Philosophy
Management Accounting Research
Financial Accounting Research
Organizational and Environmental
Accounting for Decision Making
Financial Accounting Standards and Theory
Audit Forensic



FACULTY OF ECONOMICS AND BUSINESS, UDAYANA UNIVERSITY