CURRICULUM
GENERAL
The curriculum is a strategic component in the teaching and learning process and is very influential on the direction and outcome of an educational process. The education curriculum is generally manifested in the form of an arrangement of courses taught in a particular educational program. The composition of these courses is very diverse so that the implementation needs to be arranged in such a way that the implementation of the teaching and learning process meets the demands of efficiency and effectiveness.
The education curriculum at the Faculty of Economics and Business, Universitas Airlangga, refers to:
1. RI Law No. 12 of 2012 concerning higher education
2. PERMENRISTEK DIKTI RI Number 44 of 2015 concerning National Standards for Higher Education
3. PERMENDIKBUD RI Number 03 of 2020 concerning National Standards for Higher Education
4. UNAIR Chancellor Regulation Number 27 of 2018 concerning Airlangga University Education Guidelines
Based on their status, the existing courses are grouped into:
(1) University Compulsory Courses (MKWU)
(2) Faculty Compulsory Courses (MKWF)
(3) Study Program Compulsory Courses (MKWP)
(4) Concentration Compulsory Courses (MKWK)
(5) Elective Courses (MKP)
STRATEGY 1 (S1) EDUCATION PROGRAM
The curriculum for the undergraduate degree program (S1) is designed in such a way that educational programs can be carried out efficiently while still paying attention to aspects of quality and effectiveness and in accordance with applicable regulations. The Accounting Study Program does not offer a concentration. The total credits that must be completed are 1 credits, consisting of 144 credits of Compulsory Courses, 126 credits of Elective Courses, and 12 credits of Thesis.
ACCOUNTING STUDY PROGRAM SYLLABUS
SEMESTER I
| No. | CODE | TYPE | COURSE NAME | SKS | PRECONDITION |
|---|---|---|---|---|---|
| 1.1 | AGI101 | MKWU | Islam I | 2 | |
| 1.2 | AGP101 | MKWU | Protestant Christianity I | ||
| 1.3 | AGK101 | MKWU | Catholic Religion I | ||
| 1.4 | AGH101 | MKWU | Hinduism I | ||
| 1.5 | AGB101 | MKWU | Buddhism I | ||
| 2 | EKT101 | MKWF | Introduction to Macroeconomic Theory | 3 | |
| 3 | EKT102 | MKWF | Introduction to Microeconomic Theory | 3 | |
| 4 | AKK106 | MKWP | Basic Accounting | 3 | |
| 5 | MNU101 | MKWF | Business Introduction | 3 | |
| 6 | BAI101 | MKWU | Bahasa Indonesia | 3 | |
| 7 | PHE101 | MKWU | Science phylosophy | 2 | |
| 8 | MNM204 | MPK | Corporate Law | 3 | |
| NUMBER OF CREDITS | 21 |
Note: Click Courses to download the course contract.
SEMESTER II
| No. | CODE | TYPE | COURSE NAME | SKS | PRECONDITION |
|---|---|---|---|---|---|
| 9 | NOP103 | MKWU | Pancasila | 2 | |
| 10 | NOP104 | MKWU | Citizenship | 2 | |
| 11 | SOK334 | MKWP | Business communication | 3 | |
| 12 | MNU102 | MKWP | Introduction to Management | 3 | |
| 13 | MAS101 | MKWP | Statistics I | 3 | |
| 14 | MNK101 | MKWP | Financial Management I | 3 | MNU101 |
| 15 | AKK201 | MKWP | Intermediate Financial Accounting I | 3 | AKK106 |
| 16 | MNW201 | MKWU | Entrepreneurship | 3 | |
| NUMBER OF CREDITS | 22 |
Note: Click Courses to download the course contract.
SEMESTER III
| No. | CODE | TYPE | COURSE NAME | SKS | PRECONDITION |
|---|---|---|---|---|---|
| 17 | PJK201 | MKWP | Taxation I | 3 | |
| 18 | AKK202 | MKWP | Intermediate Financial Accounting II | 3 | AKK106 |
| 19 | AKK203 | MKWP | Public sector accounting | 3 | AKK106 |
| 20 | SII306 | MKWP | Accounting information system | 3 | AKK106 |
| 21 | MAS201 | MKWP | Statistics II | 3 | MAS101 |
| 22 | MNK201 | MKWP | Financial Management II | 3 | MNK101 |
| 23 | AKA302 | MKWP | Auditing I | 3 | AKK201 |
| 24 | AKM201 | MKWP | Cost accounting | 3 | AKK106 |
| NUMBER OF CREDITS | 24 |
Note: Click Courses to download the course contract.
SEMESTER IV
| No. | CODE | TYPE | COURSE NAME | SKS | PRECONDITION |
|---|---|---|---|---|---|
| 25 | PJK301 | MKWP | Tax II | 3 | PJK201 |
| 26 | AKK207 | MKWP | Intermediate Financial Accounting III | 3 | AKK106 |
| 27 | AKM301 | MKWP | Management Accounting | 3 | AKM201 |
| 28 | SII202 | MKWP | Accounting Computer Application | 3 | AKK106 |
| 29 | AKA304 | MKWP | Internal audit | 3 | SII306 |
| 30 | MNM311 | MKWP | Legal Aspects in the Profession | 3 | |
| 31 | AKA303 | MKWP | Auditing II | 3 | AKA302 |
| 32 | AKM321 | MKP-PAK | Modern Budgeting | 3 | AKM201 |
| 33 | AKK252 | MKP-PAK | Government Financial Management | 3 | AKK203 |
| 34 | SII404 | MKP-PAK | Information System Audit | 3 | SII306 |
| 35 | AKS401 | MKP-PAK | Accounting Information System Design | 3 | SII306 |
| 36 | MNK303 | MKP-PNA | Investment Management | 3 | MNK201 |
| 37 | MNU302 | MKP-PNA | Business Feasibility Study | 3 | MNK101 and AKK201 |
| Number of Credits for Compulsory Courses | 21 | ||||
| Number of Credits for Elective Courses | 3 |
Note: Click Courses to download the course contract.
SEMESTER V
| No. | CODE | TYPE | COURSE NAME | SKS | PRECONDITION |
|---|---|---|---|---|---|
| 38 | AKA306 | MKWP | Introduction to Auditing Practice | 3 | AKA303 |
| 39 | AKK301 | MKWP | Advanced Financial Accounting I | 3 | AKK202 |
| 40 | AKM311 | MKWP | Advanced Management Accounting | 3 | AKM201 |
| 41 | SII203 | MKWP | Management information System | 3 | SII306 |
| 42 | MNU307 | MKWP | Strategic Management | 3 | MNU101 |
| 43 | PJK302 | MKWP | Tax Practice | 3 | PJK301 |
| 44 | MNK314 | MKWP | Introduction to Capital Market | 3 | MNK101 |
| 45 | MNK209 | MKP-PAK | Public Financial Management | 3 | AKK203 |
| 46 | PJK401 | MKP-PAK | Tax Planning | 3 | PJK301 |
| 47 | AKP401 | MKP-PAK | Tax accounting | 3 | PJK301 and AKK106 |
| 48 | AKK251 | MKP-PAK | Sharia Accounting | 3 | AKK106 |
| 49 | AKK253 | MKP-PAK | Asset Valuation | 3 | MNK101 and AKK106 |
| 50 | AKM323 | MKP-PNA | Business Analysis | 3 | MNK201 and AKK201 |
| 51 | AKM324 | MKP-PNA | Sustainability & Integrated Reporting | 3 | AKM301 |
| Number of Credits for Compulsory Courses | 21 | ||||
| Number of Credits for Elective Courses | 3 |
Note: Click Courses to download the course contract.
SEMESTER VI
| No. | CODE | TYPE | COURSE NAME | SKS | PRECONDITION |
|---|---|---|---|---|---|
| 52 | AKK302 | MKWP | Advanced Financial Accounting II | 3 | AKK202 |
| 53 | AKK401 | MKWP | Accounting Theory | 3 | AKK201 |
| 54 | PNE402 | MKWF | Research methodology | 3 | MAS101 |
| 55 | AKA307 | MKWP | Professional and Business Ethics | 3 | SOK334 |
| 56 | AKA321 | MKP-PAK | Forensic Audit | 3 | AKA303 |
| 57 | MNU304 | MKP-PNA | Work management | 3 | MNU307 |
| 58 | MNU324 | MKP-PNA | Risk Management | 3 | MNU307 |
| 59 | AKM325 | MKP-PNA | Corporate Governance | 3 | AKM301 |
| Number of Credits for Compulsory Courses | 12 | ||||
| Number of Credits for Elective Courses | 3 |
Note: Click Courses to download the course contract.
SEMESTER VII
| No. | CODE | TYPE | COURSE NAME | SKS | PRECONDITION |
|---|---|---|---|---|---|
| 60.1 | AGI401 | MKWF | Islam II | 2 | AGI101; Have taken 100 credits |
| 60.2 | AGP401 | MKWF | Protestant Christianity II | 2 | AGP101; Have taken 100 credits |
| 60.3 | AGK401 | MKWF | Catholic Religion II | 2 | AGK101; Have taken 100 credits |
| 60.4 | AGH401 | MKWF | Hindu Religion II | 2 | AGH101; Have taken 100 credits |
| 60.5 | AGB401 | MKWF | Buddhism II | 2 | AGB101; Have taken 100 credits |
| 61 | - | MKP-PAK/PNA | Elective courses | 3 | |
| Number of Credits for Compulsory Courses | 2 | ||||
| Number of Credits for Elective Courses | 3 |
Note: Click Courses to download the course contract.
SEMESTER VIII
| No. | CODE | TYPE | COURSE NAME | SKS | PRECONDITION |
|---|---|---|---|---|---|
| 62 | KKN441 | MKWU | KKN | 3 | |
| 63 | PNE499 | MKWU | Essay | 6 | |
| TOTAL | 9 |
Note: Click Courses to download the course contract.
Information
PAK: Compulsory Accounting Choice 3 (three) courses or 9 (nine) credits
PNA: Compulsory Non-Accounting Options are selected for only 1 (one) course or as many as 3 (three) SKS
