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MASTER OF ACCOUNTING STUDY PROGRAM
FACULTY OF ECONOMICS AND BUSINESS, UDAYANA UNIVERSITY
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Curriculum

Master of Accounting Study Program Specification 


  1. 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:

  1. Selection of new student admissions for Professional, Masters and Doctoral Programs at Udayana University

  2. Undergraduate to Master's Program Learning Acceleration Program Pathway

  3. Past Learning Recognition Pathway (RPL)


B. Study Program Profile 

1. Graduate Profile

  1. Manager

  2. Analyst

  3. Researcher

  4. Academy 

  5. 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

  1. Business and Professional Ethics

  2. Advanced Financial Statement Analysis

  3. Qualitative Research Methods in Accounting

  4. Quantitative Research Methods in Accounting


SEMESTER 2

  1. Accounting and Business Information Systems

  2. Advanced Behavioral Accounting

  3. Capital Market and Portfolio Theory

  4. Accounting Philosophy

  5. Management Accounting Research

  6. Financial Accounting Research

  7. Organizational and Environmental

  8. Accounting for Decision Making

  9. Financial Accounting Standards and Theory

  10. Audit Forensic


News

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    Jumat, 28 Agustus 2026
  • Public Lecture & Workshop: Financial Sector Transf...
    Jumat, 28 Agustus 2026
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    Senin, 17 Agustus 2026
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Announcement

  • Collection of Academic Transcripts and SKPI for the 177th and 178th Graduation Periods
    Kamis, 10 September 2026
  • REGISTRATION AND CONDUCT OF THE 179TH AND 180TH GRADUATION CEREMONIES
    Selasa, 8 September 2026
  • Notice: FEB Unud Sudirman Campus Parking Area Temporarily Closed (August 27 – September 1, 2026)
    Jumat, 14 Agustus 2026
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Agendas

  • MAKSI Thesis Proposal Examination (3237), September 25 , 2026
    Kamis, 17 September 2026
  • MAKSI Thesis Proposal Examination (3236), September 25 , 2026
    Kamis, 17 September 2026
  • MAKSI Thesis Proposal Examination (3244), September 24 , 2026
    Kamis, 17 September 2026
See More >>

Contact Us

Master of Accounting Study Program, Faculty of Economics and Business, Udayana University


Jl. P.B. Sudirman, Sudirman Campus Denpasar

Phone : (0361) 232192


Email: maksi@unud.ac.id

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