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Postgraduate / Graduate Program (Master, S2) |
See also : » Study Programs List| Study Program Name | : | Master of Accounting / MAKSI (S-2) | | Science group | : | Economy | | Concentration / Specialisation | : | ● Examination Accounting & Financial Reporting
● Management Accounting & Management Control
● Regional Financial Accounting
● Government Accounting / Financial Control State
● Accounting Taxation | | Graduate Title / Mention | : | Master of Accounting (Master of Accounting) | | Title abbreviations according EYD | : | M.Ak. | | Title abbreviations are popular (used public) | : | | | PTS organizers | : | -------- | | Study Period & Study Load (Credits) : | S1 graduates, equivalent proceed to
S2 Magister Akuntansi / MAKSI | Study Load = 36 - 45 sks | Study Period =
4 semester |
| | Curriculum / Subjects Courses | : | See below | | Prospectus (Objectives, Competencies, Job Prospects / Career Graduates) | : | See below |
Title/mention above is a title often used (not necessarily used PTS).
Regarding title (for S1, S2, S3) or mention (for diploma) which is used by universities in Indonesia currently has no standard (not standard) again, although the government has made the rules, but most colleges only obey some of the rules the. It can not be blamed, because the development of the science group is very rapid and led to new branches of science which is an integration of several scientific groups, making it difficult for universities to classify these branches of the science group that created the government.
Similarly, by making short title / mention such, people tend to create their own abbreviations that are even more popular than EYD Indonesian rule.
Below given curriculum / course and prospectus (competency, job prospects / career graduates, etc.). For subjects study program of presented here is a slice (and some combination) of a college curriculum, so it is possible some no elective courses at the college, or the slightly different name of his courses.
| Prospectus of S2 Master of Accounting |
Accounting Sciences is developing very fast in supporting the needs of the company, the accounting profession, the government and society in the face of global economic turbulence, information and communication technology.
One of the fundamental nature of accounting is to provide financial information quickly, precisely and accurately by using information technology, so have the accountability to all users in order to establish good corporate governance and good government governance.
Accounting Studies program creates graduates who are competent and able to master the financial accounting application, examination and analysis of the financial statements of the company's commercial and public sector as a manager or entrepreneur who is able to create and develop and implement systems and procedures for accounting and financial professionals as well as the development of technology capable of understanding accounting information systems and financial fields applicable.Competencies of Graduates of S2 Master of Accounting S2 Master of Accounting graduates equipped with knowledge, ethics, ability and skills to prepare financial statements, managing finances, developing accounting information systems, carrying out financial audits, conventional and Islamic banking operations, the preparation of the financial statements of micro small and medium enterprises (SMEs/UMKM) in order to meet the needs of credit through the role of the banking sector, calculating and preparing tax reports, analyzing financial statements of public sector for the development of public sector institutions; able to perform a quantitative analysis of the accounting field; able to perform the examination and analysis of the financial statements of commercial and public sector; able to create and develop and implement systems and accounting procedures; has expertise in the areas of tax management,
Basic competencies of S2 Master of Accounting is have quality and intellectual integrity; highly competitive both academically and morally; able to adjust to the changes; realize that science is always advancing and evolving; able to browse and obtain scientific information; know-how and can continue continuous learning; in dealing with each problem, and is able to reveal the structure of the core problems and set priorities stages of completion; know and can take advantage of the usefulness of information technology can apply science and knowledge, competent and skilled in the fields of accounting; able to solve problems logically, utilize data / information available; able to use these concepts to explain things that are not / less clear; able to work independently and effort; able to actively participate in the working group; able to communicate with experts in other areas of expertise and utilize aid them; able to effectively utilize the resources available; able to start forming units pioneering entrepreneur in the field of accounting, able to follow new developments in the field of accounting, conduct research, or to follow the course of study at the next level.
S2 Master of Accounting graduates have strong integrity, the ability to communicate both orally and in writing, ability to cooperate in teams, the ability to understand science to ethics, the ability to understand the knowledge in the field of accounting, the ability to lead others.Profession and Career Graduates of S2 Master of Accounting Bachelor of Accounting can work and career as a public accountant, management accountant, public sector accounting, internal audit, and accounting educators.
Careers in Government Institutions, Private Organizations, and Public Accounting Firm (KAP) as accountant / internal auditor or examiner staff in various departments and agencies such as the Ministry of Finance, BPK, BPKP, KPK, Bank Indonesia, Directorate General Taxation and Tax Service Regional Office throughout Indonesia, BUMN, BUMD, domestic or Foreign (PMDN, PMA), accounting and control expert staff in provincial government departments, municipalities or districts across Indonesia.
Being Entreprenuer (Entrepreneurs) by building public accounting consulting services, finance and taxation, management consulting for corporations and individuals who insightful information and communication technology.
| S2 Master of Accounting Courses |
* = Concentration / Specificity / Options Courses
SKS = Semester Credit Units
| Courses | SKS | | Cost Accounting & Lab | 3 | | International Accounting | 3 | | Financial Accounting I & Lab | 3 | | Financial Accounting II & lab | 3 | | Advanced Financial Accounting I & Lab | 3 | | Advanced Financial Accounting II & lab | 3 | | Management Accounting | 3 | | Government Accounting | 3 | | Public Sector Accounting | 3 | | Investment Analysis & Portfolio | 3 | | Financial Performance Analysis | 3 | | Legal Aspects in Economics | 2 | | Auditing (Accounting Examination) I | 3 | | Auditing (Accounting Examination) II & Lab | 3 | | Indonesian | 2 | | English I | 2 | | English II | 2 | | English III * | 2 | | English IV * | 2 | | Bank & Financial Institutions | 2 | | International Economics | 3 | | Economic Cooperation | 3 | | Managerial Economics (Micro) | 3 | | Monetary Economics (Macro) | 3 | | Business & Professional Ethics | 2 | | Business Law | 2 | | Tax Law | 3 | | Basic Natural Science | 3 | | Social & Cultural Association | 3 | | Internal Audit | 3 | | Capita Selecta | 1 | | Entrepreneurship | 2 | | Financial Management I & Lab | 3 | | Financial Management II | 3 | | Operations Management | 3 | | Marketing Management | 3 | | Strategic Management | 2 |
| | | Courses | SKS | | General Management | 2 | | Mathematical Economics | 3 | | Research Method | 3 | | Operation Research | 3 | | Examination Management | 3 | | Religious Education | 2 | | Citizenship Education | 2 | | Pancasila Education | 2 | | Budgeting & Lab | 3 | | Introduction to Accounting I & Lab | 3 | | Introduction to Accounting II and Lab | 3 | | Introduction to Computer Applications | 2 | | Introduction to Business | 3 | | Introduction to Macroeconomics | 3 | | Introduction to Microeconomics | 3 | | Introduction to Economic Development | 2 | | Introduction to Management | 3 | | Introduction & Information Technology Lab | 2 | | Indonesian economy | 3 | | Organizational Behavior | 2 | | Taxation I | 3 | | Taxation II & lab | 3 | | Accounting Seminar | 3 | | Recompense Systems HR | 2 | | Accounting Information Systems I | 3 | | Accounting Information Systems II | 3 | | Management Information Systems | 3 | | Management Control System | 3 | | Thesis | 6 | | Sociology and Politics | 2 | | Statistics I | 2 | | Statistics II | 2 | | Business Feasibility Study | 3 | | Business Projection Techniques | 3 | | Financial Accounting Theory | 3 | | Macroeconomic Theory | 2 | | Micro Economic Theory | 2 |
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