Study program: Accounting
Faculty Economics, Business and Humanities
First time operation: June 2017
Accreditation: accredited BAN-PT
No. SK Accreditation: 1594/SK/BAN-PT/Akred/S/V/2019
Website: akuntansi.undhirabali.ac.id/
Email: [email protected]

1. Vision
   Being an Accounting Study Program that produces exemplary, superior, entrepreneurial, and globally competitive graduates.
2. Mission
   
   • Organizing quality higher education in the field of accounting
   • Organizing character education to form a person who is confident, has integrity, respects diversity, fosters an entrepreneurial, leadership, professional, and global spirit.
   • Developing research and community service with local and universal values ​​in accordance with the development of accounting science. 
3. Goal
   • Producing accounting graduates who have expertise in the field of accounting.
   • Forming graduates with integrity, ethics, character, and culture as the basis for the formation of quality and professional behavior.
   • Producing and disseminating quality accounting scientific works.
   • Making a real contribution to the surrounding community through the application of accounting knowledge
4. GRADUATES PROFILE AND FORMULATION OF LEARNING OUTCOMES

Graduates Profile

Table 1. Graduates Profile and Descriptions

No.	Graduates Profile	Description of Graduates Profile
GP1	Management Accountant	Accounting graduate with the ability to prepare production cost reports, cost of goods manufactured reports that will be used by management in making decisions and being able to make company budgets
GP2	Financial Accountants	Accounting graduates have the ability to prepare financial reports for private and public companies according to financial accounting standards and are able to interpret the financial statements of private companies and public companies
GP3	Tax Accountants	Accounting graduates who have tax expertise so that they are able to prepare tax reports and also have managerial skills.
GP4	Accountant Internal	Accounting graduates who are able to develop an internal audit report as well as the managerial ability
GP5	Auditor	Accounting graduates who understand the audit cycle and is able to perform the audit process based audit program under the supervision of the office of Public Accountants

 

 Learning Outcomes of Graduates Accounting Study Program

Tabel 2 Learning Outcomes of Graduates Accounting Study Program

Attitudes:
A1	Obedient to the Almighty God and able to demonstrate religious attitude;
A2	Uphold humanitarian values in carrying out daily duties based on religious beliefs, moral, and ethics;
A3	Contribute in the improvement of quality of life in the society, the state, and the nation based on Pancasila;
A4	Take part as a proud citizen with love for country, demonstrating nationalism and sense of responsibility towards state and country;
A5	Appreciate the diversities of cultures, views, religions, beliefs, and opinions of others;
A6	Cooperative and have social sensitivity and concern towards the community and environment;
A7	Observant to the law, and disciplined in the public and stately life;
A8	Internalize the academic values, principles, and ethics;
A9	Demonstrate integrity and responsibility on duties in the field of expertise independently;
A10	Internalize the spirit of independence, determination, and entrepreneurship;
A11	Demonstrate the attitudes of self-confidence, servant leadership, and global outlook;
A12	Demonstrate the professional attitudes in accordance with accounting field study
GENERAL CAPABILITIES
GC 1	Able to apply logical, critical, systematic, and innovative thinking in the context of the development or implementation of science and technology that pays attention to and applies humanities values ​​in accordance with their field of expertise;
GC 2	Able to demonstrate independent, quality, and measurable performance;
GC 3	Able to examine the implications of developing or implementing science and technology that pays attention to and applies humanities values ​​according to their expertise based on scientific rules, procedures and ethics in order to produce solutions, ideas, designs or art criticism;
GC 4	Able to compile a scientific description of the results of the studies mentioned above in the form of a thesis or final project report, and upload it on the university’s website;
GC 5	Able to make appropriate decisions in the context of solving problems in their area of ​​expertise, based on the results of analysis of information and data;
GC 6	Able to maintain and develop a network with supervisors, colleagues, peers both inside and outside the institution;
GC 7	Able to be responsible for the achievement of group work results and supervise and evaluate the completion of work assigned to workers under their responsibility;
GC 8	Able to carry out the process of self-evaluation of the work group under its responsibility, and able to manage learning independently;
GC 9	Able to document, store, secure, and retrieve data to ensure validity and prevent plagiarism;
GC 10	Able to publish academic work in the form of a thesis or final report uploaded on the university website
GC 11	Able to uphold academic integrity in general and prevent the practice of plagiarism;
GC 12	Able to adapt, work together, be creative, contribute, and innovate in applying science to social life and acting as a global citizen with a global perspective;
GC 13	Able to use information technology in the context of scientific development and implementation of areas of expertise; and
GC 14	Able to use at least one international language for oral and written communication.
SPECIFIC CAPABILITIES
SC 1	Able to independently compile audit working papers through collecting and summarizing audit evidence on financial statements of commercial entities in accordance with auditing standards and applicable laws and regulations in auditing financial statements.
SC 2	Able to under supervision evaluate audit evidence on financial statements of commercial entities in accordance with auditing standards and applicable laws and regulations in auditing financial statements.
SC 3	Able to independently prepare, analyze, and interpret the financial statements of separate entities by applying accounting principles for transactions in accordance with general financial accounting standards and applicable financial accounting standards for Entities Without Public Accountability (ETAP).
SC 4	Able to, under supervision, prepare, analyze, and interpret the financial statements of consolidated entities by applying accounting principles for transactions in accordance with general financial accounting standards and applicable financial accounting standards for Entities Without Public Accountability (ETAP).
SC 5	Able to independently compile reports on the results of analysis of financial and non-financial information and related disclosures that are relevant and reliable for managerial decision making by applying accounting and financial analysis techniques and methods.
SC 6	Able to under supervision prepare investment and funding reports, which include reports on cash and working capital needs, pro forma financial reports, capital budgeting reports, which are relevant for making financial and investment decisions by applying financial and investment management techniques.
SC 7	Able to independently compile and 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.
SC 8	Able to independently 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 approach development life cycle (SDLC).
SC 9	Able to independently prepare tax liability reports for both individual and corporate taxpayers by calculating and reconciling taxation in accordance with the applicable tax laws in Indonesia.
SC 10	Able to independently operate and utilize software in the context of preparing financial reports, budgets, tax administration, auditing, and research.
SC 11	Able to create innovative business strategies and concepts based on market opportunities and resource capabilities
SC 12	Present business ideas with the spirit of independence, struggle and entrepreneurship
KNOWLEDGE
K1	Understanding theoretical concepts in depth about planning, procedures, and audit reporting
K2	Understanding theoretical concepts in depth about: a. The basic framework for the presentation and preparation of financial statements b. Accounting policies and principles c. Accounting cycle d. Recognition, measurement, presentation, and disclosure of elements of financial statements e. Financial statement analysis.
K3	Understanding theoretical concepts in depth about: a. Calculation and control of product and service costs b. Planning and budgeting c. Activity-based accounting d. Performance measurement and control.
K4	Understanding general theoretical concepts Quality management
K5	Understanding business ethics and the code of ethics of the accounting profession.
K6	Understanding the concepts, principles, and techniques of financial accounting which includes: a. Financial decisions b. Time value of money c. Capital budgeting d. Capital structure, cost of capital, and financing e. Working capital requirements f. Cash flow analysis.
K7	Understanding the principles of investing in financial assets
K8	Understanding in-depth theoretical concepts about information needs for decision making
K9	Understanding techniques, principles, and procedural knowledge about the use of information technology
K10	Understanding concepts and regulations of taxation and business law
K11	Understanding concepts and principles of economics
K12	Understanding the concepts and principles of: a. Organization, b. Governance, c. Risk Management, d. Strategic Management, e. Internal Control, f.  Business Environment