GENERAL

The Professional Accountant Education Program (PPAk) is a professional education pathway organized by the Faculty of Economics and Business, Universitas Airlangga with an operating license No. 3568/D/T/2002, dated December 2, 2002. While the provisions for the Implementation of Professional Accountant Education are regulated in a Ministerial Decree. National Education of the Republic of Indonesia No. 179/U/2001, dated November 21, 2001, and Regulation of the Minister of Education and Culture of the Republic of Indonesia number 153 of 2014, dated October 14, 2014.

The Airlangga University Accountant Professional Education Program is currently accredited A from the National Accreditation Board for Higher Education, based on BAN-PT Decree no. 1782/SK/BAN-PT/Ak-PPJ/PP/III/2021, with validity period until February 27, 2026.

Lecturers who support courses are permanent lecturers of the Faculty of Economics and Business, Universitas Airlangga who have professional certification, and have practical experience, as well as non-permanent lecturers from practitioners. In addition, the Airlangga University Accountant Professional Education Program has cooperation with various parties, which can support the achievement of the quality of prospective students, the learning process, and program graduates.

Face-to-face PPAK lectures are generally held in the fifth hour, namely at 18.30-21.30, making it possible to be followed by students who are already working.

STUDY PROGRAM SPECIFICATIONS

Note:

PPAk students, in addition to passing courses in PPAK, must also take and pass competency exams organized by the Professional Association, in accordance with applicable regulations. For more detailed information related to requirements, exam mechanisms and fees for competency or professional certification exams, see the professional association website (cost of competency or professional certification exams, excluding PPAk education fees, Faculty of Economics and Business, Airlangga University).

PPAK FEB students, Universitas Airlangga, can get a waiver for several competency test subjects organized by the Professional Association.

Meanwhile, more detailed information about PPAk education at the Faculty of Economics and Business, Airlangga University, is contained in the Master and Professional Education Guidelines for the Faculty of Economics and Business, Airlangga University.

Graduates Profile

Become a Professional Accountant in the organization where you work (business), or a Professional Accountant who provides professional services to the public (public practice).

GRADUATE LEARNING ACHIEVEMENTS

Attitude:

1. fear God Almighty and be able to show a religious attitude;
2. upholding human values ​​in carrying out tasks based on religion, morals, and ethics;
3. contribute to improving the quality of life in society, nation, state, and the progress of civilization based on Pancasila;
4. act as citizens who are proud and love their homeland, have nationalism and a sense of responsibility to the state and nation;
5. respect the diversity of cultures, views, religions, and beliefs, as well as the opinions or original findings of others;
6. cooperate and have social sensitivity and concern for society and the environment;
7. obey the law and discipline in the life of society and the state;
8. internalize academic values, norms, and ethics;
9. demonstrate an attitude of responsibility for work in the field of expertise independently; and
10. internalize the spirit of independence, struggle, and entrepreneurship.
11. realizing excellence based on religious morality (excellence with morality)

General Skills:

1. able to carry out tasks in the main accounting field for specific types of work and demonstrate work competence that is at least equivalent to the standard of competence of the accounting profession;
2. able to make independent decisions in carrying out the work of the accounting profession based on logical, critical, systematic, and creative thinking;
3. able to make financial reports and or audit work papers based on design rules, standard procedures, and professional codes of ethics that can be accessed by the academic community;
4. able to defend ideas/arguments or innovative works that are beneficial for the development of the accounting profession and entrepreneurship, which can be accounted for scientifically and professionally ethically, to the public, especially the accounting profession;
5. able to critically evaluate the results of work and decisions made in carrying out his work by himself and by colleagues;
6. able to perfect the professional expertise of accountants in specific fields through training and work experience;
7. able to improve the quality of resources for the development of the organization's strategic program;
8. able to demonstrate the leadership of a work team to solve problems in the field of the accounting profession;
9. able to carry out cooperation with other professions in the same field in solving work problems in the accounting profession;
10. able to maintain and improve the network with the professional community and its clients;
11. able to demonstrate responsibility for work in the accounting profession in accordance with the professional code of ethics;
12. able to improve learning capacity independently;
13. able to make a contribution in the evaluation or development of national policies in order to improve the quality of professional education or the development of national policies in the field of the accounting profession; and
14. able to document, store, audit, secure, and rediscover data and information for the purposes of developing the results of their professional work.

Special Skills:

1. able to evaluate audit evidence on the financial statements of commercial entities in accordance with auditing standards and applicable laws and regulations in the audit of financial statements
2. able to interpret the consolidated financial statements of the entity by applying accounting principles for transactions in accordance with general financial accounting standards and applicable financial accounting standards
3. able to analyze management accounting reports, including planning and budgeting, cost management, quality control, performance measurement, and benchmarking, which are relevant and reliable in supporting decision making and management control by applying management accounting techniques.
4. able to prepare investment and funding reports, which include reports on cash and working capital requirements, pro forma financial reports, capital budgeting reports, which are relevant for financial and investment decision making by applying financial and investment management techniques.
5. able to compile reports on tax obligations for both individual and corporate taxpayers by calculating and conducting tax reconciliations in accordance with the applicable tax laws in Indonesia.
6. able to design business processes in an accounting information system that supports the provision of information technology-based information to support management control and organizational decision making using a system development cycle approach (System Development Life Cycle/SDLC)
7. able to analyze the external environment to identify corporate business challenges and opportunities, corporate internal environment, organizational business structures and processes in facilitating the implementation of strategies, strategies and business decisions and their implementation, leadership concepts and leadership roles in strategy formulation and implementation or able to develop risk and management concepts risks, identify, measure, and control risks either handled alone or transferred to other parties.
8. able to apply the knowledge gained during lectures in the practical world

Knowledge:

1. able to evaluate the application theory of auditing, assurance, and professional ethics
2. able to evaluate the application theory of corporate reporting;
3. able to evaluate managerial accounting application theory;
4. able to evaluate the application theory of financial management;
5. able to evaluate the application theory of tax management;
6. able to evaluate the application theory of information technology systems and control
7. able to evaluate the application theory of strategic management and leadership or able to evaluate the application theory of risk management.