STUDY PROGRAM SPECIFICATIONS

Graduates Profile

Based on the discussion with the stakeholders, The Bachelor of Accountancy Study Program understands that there are three major job profiles expected to be fulfilled. Accounting graduates are expected to play roles as:

1. Accountant

Graduates are expected to be able to apply accounting theory and business and finance, including audit, taxation, financial and general management and providing alternative solutions for identified problems. Graduates work in all fields of business and finance, including audit, taxation, financial and general management. Some are engaged in public practice work, others work in the private sector and some are employed by government bodies. 

2. Auditors

Graduates are expected to be able to comprehend accounting theories and concepts and business and finance, including audit, taxation, financial and general management and able to identify internal and external environmental dynamics in making decisions. Graduates work in the field of public accounting in CPA firms ranging from a sole practitioner to a large international CPA firm. However, many certified public accountants leave public accounting while others never enter public accounting. These CPAs can be found working as accountants in manufacturing, financial services, not-for-profit organizations, health care, government agencies, education, and so on.

3. Analyst

Graduates are expected to be able to apply accounting theory and concept in identifying accounting, problems, analysis data and providing solutions alternatives for identified problems and able to identify internal and external environmental dynamics in making decisions. In addition, graduates are also expected to be able to identify the dynamics of both internal and external environment that help them to make accurate managerial decisions.

Based on discussions with stakeholders, the Bachelor of Accounting Study Program understands that there are three main job profiles that are expected to be fulfilled. Accounting graduates are expected to act as:

1. Accountant

Graduates are expected to be able to apply accounting and business and finance theory, including auditing, taxation, finance and general management as well as provide alternative solutions to identified problems. Graduates work in all areas of business and finance, including auditing, taxation, finance and general management. Some are engaged in public practice work, others work in the private sector and some are employed by government agencies.

2. Auditors

Graduates are expected to be able to understand the theories and concepts of accounting and business and finance, including auditing, taxation, financial and general management and be able to identify the dynamics of the internal and external environment in decision making. Graduates work in public accounting in public accounting firms ranging from single practitioners to large international public accounting firms. However, many certified public accountants leave public accounting while others never enter public accounting. These CPAs can be found working as accountants in manufacturing, financial services, nonprofit organizations, healthcare, government agencies, education, and so on.

3. Analyst

Graduates are expected to be able to apply accounting theories and concepts in identifying accounting, problems, data analysis and providing alternative solutions to identified problems as well as being able to identify the dynamics of the internal and external environment in decision making. In addition, graduates are also expected to be able to identify the dynamics of the internal and external environment that helps them in making accurate managerial decisions.

GRADUATE LEARNING OUTCOMES (CPL)

A. Attitude

B. General Skills

C. Knowledge

D. Specific Skills

A. Attitude 

1. A1 graduates are able to demonstrate integrity as a person who has human values, morality and ethics

2. A2 graduates are able to demonstrate discipline, responsibility, mutual cooperation and prioritize the interests of the community and nation based on Pancasila

B. General Skills

1. B1 graduates are able to manage the data used for the preparation of scientific descriptions in the form of a thesis or a final report on the results of the analysis of science and technology.

    

2. B2 graduates are able to apply critical thinking to their skills while upholding the values ​​of the humanities and demonstrating superior performance to work in teams and be responsible for their duties.

    

3. B3 graduates are able to demonstrate information technology skills in applying knowledge, making decisions, and communicating them clearly.

C. Knowledge

1. C1 graduates are able to understand and apply basic accounting concepts/principles and theories, including financial accounting, managerial accounting, auditing, information systems, and taxation

    

2. C2 graduates are able to understand and apply the basic concepts of supporting courses, including business, management, law, and economics

D. Special Skills

1. D1 graduates are able to apply quantitative tools in accounting and business to prepare financial information for decision making

    

2. D2 graduates are able to apply relevant knowledge and understanding about managing organizations

    

3. D3 graduates are able to demonstrate effective communication skills in presenting empirical and theoretical arguments in the accounting field.