Masters Program in Accounting, Faculty of Economics and Business, Universitas Airlangga (MAKSI FEB UNAIR) was established in 2001 according to SK DIKTI No. 2377/D/T/2001 and accredited A since 2015. A long period of time has matured and established MAKSI FEB UNAIR as a high-quality and respected program at the national level. In addition, the curriculum of the MAKSI FEB UNAIR program is relevant and up-to-date, as well as combining academic and practical pathways to produce graduates who have high and unique competencies. The team of teaching lecturers in this program hold Doctoral degrees, domestic and foreign graduates and professors, and have experience as consultants and practitioners.

MAKSI FEB Unair offers six concentrations for students. The six concentrations are Financial Accounting, Auditing and Accountability, Management Accounting, Information Systems and Technology, Government Accounting, and Taxation. The concentration offered will form highly competent graduates who understand broad accounting science, and have in-depth knowledge and expertise related to certain accounting sub-fields.

STUDY PROGRAM SPECIFICATIONS

Graduates Profile

Graduates of the Master of Accounting program at the Faculty of Economics and Business Universitas Airlangga will have the following qualifications:

1. Application of accounting theory and related functional areas in the era of digitalization,
2. Skills in researching accounting phenomena and publishing them,
3. Integrity is in accordance with ethical principles and professional standards as well as religious morality.

Graduates of the Master of Accounting study program who have these qualifications can fill positions at the middle and upper management levels, such as: Consultant/Analyst; Researchers, and Academics

LEARNING OUTCOMES (CPL)

Learning outcomes for graduates of the MAKSI Program include four elements: Attitude, General Skills, Special Skills, and Knowledge. Elements of General Attitude and Skills refer to SN-Dikti. Stakeholder input through tracer studies from graduates who are already working and also focus group discussions with graduate users and association representatives. In addition, the CPL of the MAKSI Study Program has considered several learning outcomes that are currently needed, including those related to data literacy, technological literacy, human literacy, mutual benefit, and higher order thinking. CPL

A. Attitude

1. Fear of God Almighty and able to show religious attitude (S1)
2. Upholding human values ​​in carrying out tasks based on religion, morals, and ethics (S2)
3. Contribute to improving the quality of life in society, nation, state, and the progress of civilization based on Pancasila (S3)
4. Act as a proud citizen and love the homeland, have nationalism and a sense of responsibility to the country and nation (S4)
5. Appreciate the diversity of cultures, views, religions, and beliefs, as well as the opinions or original findings of others (S5)
6. Work together and have social sensitivity and concern for society and the environment (S6)
7. Obey the law and discipline in social and state life (S7)
8. Internalize academic values, norms, and ethics in accordance with the university's values ​​of excellence with morality (S8)
9. Demonstrate a responsible attitude towards work in their field of expertise independently (S9)
10. Internalize the spirit of independence, struggle, and entrepreneurship (S10)

B. General Skills

1. Able to develop logical, critical, systematic, and creative thinking through scientific research, creation of designs or works of art in the field of science and technology that pays attention to and applies humanities values ​​according to their field of expertise, compiles scientific conceptions and study results based on rules, procedures, and scientific ethics in the form of a thesis or other equivalent form, and uploaded on the university website, as well as papers that have been published in accredited scientific journals or accepted in international journals (KU1)
2. Able to carry out academic validation or data-based studies by utilizing digital devices according to their field of expertise in solving problems in society or industry (KU2)
3. Able to compile ideas, thoughts, and scientific arguments responsibly and based on academic ethics, and communicate them through the media to the academic community and the wider community (KU3)
4. Able to identify the scientific field that is the object of research and position it into a research map developed through an interdisciplinary or multidisciplinary approach (KU4)
5. Able to make decisions in the context of solving science development problems (KU5)
6. Able to make decisions in the context of solving science and technology development problems that pay attention to and apply humanities values ​​based on analytical or experimental studies of information and data (KU6)
7. Able to manage, develop and maintain a network with colleagues, peers within the institution and the wider research community (KU7)
8. Able to document, store, secure, and rediscover research data in order to ensure validity and prevent plagiarism (KU8)

C. Special Skills

1. Able to develop concepts, theories, methods, and applications of financial accounting and corporate governance (KK1)
2. Able to develop concepts, theories, methods, and applications for strategic accounting reporting, management accounting, auditing, taxation, information systems, government accounting, strategic management, and/or risk management (KK2)
3. Able to critically solve the problems of financial accounting, auditing, management accounting, government accounting, taxation, and/or contemporary information technology systems by applying accounting knowledge and supporting knowledge (inter and multidisciplinary approach) and using the latest technology to produce creative decisions that right (KK3)       
4. Able to analyze financial information in financial statements with the aim of evaluating the company's financial condition and future prospects as well as evaluating the company (KK4)         
5. Able to conduct research on financial accounting, management accounting, auditing, taxation, information systems, and/or government accounting using robust research methods both quantitative and/or qualitative approaches (KK5)
6. Able to manage accounting research and development of accounting science that is beneficial to society and accounting science itself (KK6)
7. Able to publish research results in the accounting field in media that are recognized by the scientific community at the national and/or international level (KK7)

D. Knowledge

1. Able to master the theory and theory of application of financial accounting and corporate governance, as well as related disciplines (P1)
2. Able to master the theory and theory of application of strategic accounting reporting, auditing, management accounting, taxation, information systems, strategic management, and/or government accounting, as well as related disciplines (P2)
3. Able to master knowledge of contemporary phenomena and issues of financial accounting research, auditing, management accounting, government accounting, information systems and technology, and/or taxation (P3)
4. Able to master the theory and application of quantitative and/or qualitative approach research methods to produce robust research (P4)
5. Able to master written and oral research dissemination knowledge and master the technique of publishing scientific papers in national and international media (P5)
6. Able to master the knowledge of processing and interpreting data, as well as making decisions based on the results of the interpretation of the data (P6)