Master Of Accounting

The Advanced Statistics course is designed to provide students with a comprehensive understanding of multivariate data analysis techniques and complex statistical modeling. Topics covered include extensions of multiple linear regression, logistic regression, multivariate analysis of variance (MANOVA), factor analysis, and advanced non-parametric tests.

• CPMK1 — Able to design and test complex conceptual models based on Structural Equation Modeling (SEM)
• CPMK2 — Able to operate statistical software

The course “Philosophy in the Accounting Science Paradigm” explores the philosophical foundations—including ontology, epistemology, and axiology—that shape the development of accounting theory, research methods, and practice. Students are encouraged to examine the evolution of scientific thought, ranging from the Positivist (Mainstream), Interpretive, and Critical paradigms to Postmodernism and Postcolonialism. Through this course, students explore how philosophical assumptions influence the construction of accounting standards, the behavior of accountants, and the impact of accounting on social, economic, and environmental dynamics.

• CPMK1 — Able to test the relationship between values/ethics (axiology) with research methodology and modern accounting reporting practices.
• CPMK2 — Able to design a proposition or philosophical position for thesis research that has novelty and solid methodological arguments.

The Advanced Research Methods course is designed to equip Master's students with a critical, comprehensive, and cutting-edge methodological framework. This course focuses on mastering advanced research methodologies both complex quantitative, in-depth qualitative, and mixed methods to produce highly novel scientific work and contribute significantly to the development of science and professional practice.

• CPMK1 — Able to design advanced research frameworks and have novelty value.
• CPMK2 — Able to draft a thesis report systematically and comprehensively that meets academic ethical standards and is ready to be presented at a seminar/examined.

The Financial Management Strategy course is an advanced course that focuses on strategic financial decision-making in order to maximize company value and long-term business sustainability.

• CPMK1 — Able to assess the company's financial health and formulate strategic recommendations based on analysis of financial reports, trends, and cash flow.
• CPMK2 — Able to make long-term investment decisions and design optimal funding structures by taking into account the cost of capital and market risks.

Through this course, students learn how to prepare and present accounting data for operational and financial planning and budgeting, applying the concepts of Activity-Based Costing (ABC), Total Quality Management (TQM), Target Costing, to Just-In-Time (JIT) and Backflush Costing-based inventory management. Students are also trained to use quantitative methods in analyzing cost behavior and cost drivers, evaluating relevant cost information for short-term managerial decision making, and utilizing the Balanced Scorecard (BSC) for comprehensive performance measurement. In addition, it discusses responsibility accounting, transfer pricing, segment reporting, and customer profitability analysis to improve the organization's competitive advantage ethically and accountably.

• CPMK1 — Able to design budgeting and cost control systems based on quantitative analysis for company operational efficiency.
• CPMK2 — Able to make short-term business decisions and measure organizational performance using financial and non-financial data.

This course is designed to provide advanced level understanding and analytical-evaluative skills for Master of Accounting students regarding the corporate governance framework (Good Corporate Governance) and the enforcement of professional ethics amidst the dynamics of modern business.

• CPMK1 — Able to evaluate the application of Good Corporate Governance (GCG) principles and governance theory to mitigate agency problems and protect stakeholder rights.
• CPMK2 — Able to analyze the effectiveness of governance structures, the role of company organs, and organizational infrastructure in accordance with applicable regulations and laws.

This course is designed to equip Doctoral, Master of Accounting, and Master of Management students with the ability to compile an international-quality literature review as the foundation for their thesis. The OBE-based approach emphasizes the output in the form of a ready-to-use draft of Chapter 2. Students will learn to differentiate research paradigms (summary vs. synthesis), the hierarchy of evidence, precision search strategies (Boolean and AI), critical evaluation (CRAAP), bibliometric mapping (Connected Papers), reference management (Mendeley), and publication ethics and the use of AI. The interactive learning method (Zoom) uses the Feynman and Podomoro techniques to ensure cross-disciplinary understanding.

• CPMK1 — Able to critically analyze various types of literature sources (primary, secondary, tertiary) and map multidisciplinary research maps within the scope of Doctor of Management, Master of Management (Finance, HR, Marketing, Operations) and Master of Accounting (Audit, Taxation and Finance) appropriately to identify research gaps.
• CPMK2 — Able to evaluate the credibility of scientific sources (including predatory journals) and apply publication ethics and ethical boundaries of the use of AI in academic writing.
• CPMK3 — Able to construct a theoretical framework and synthesize (not just summarize) various sources to draft a systematic, structured literature review that contributes to the development of management science.
• CPMK4 — Able to implement digital and AI tools (Mendeley, Dimensions.ai, Scispace, Publish or Perish) effectively for reference management, bibliometric visualization, and literature search automation.

The Scientific Article Writing course was designed to equip students with practical and strategic skills in transforming research results into high-quality scientific article manuscripts that are ready to be published in nationally accredited journals (SINTA) and internationally reputable journals (Scopus/WoS).

• CPMK1 — Able to design scientific article drafts that are logically structured according to IMRaD (Introduction, Methods, Results, and Discussion) structure standards and guidelines for reputable journals
• CPMK2 — Able to synthesize scientific arguments and transform research data into communicative narrative findings that are oriented towards scientific contributions.
• CPMK3 — Able to implement publication ethics, digital citation management, and strategies to prevent plagiarism and data manipulation.
• CPMK4 — Able to manage the submission process, respond to reviewer reviews (rejoinder letters), and revise manuscripts until they are ready for publication in accredited/reputable journals.

Accounting Theory course to provide an in-depth and critical understanding of the philosophical, conceptual foundations and theoretical developments that underlie financial accounting practices and regulations. The main focus of this course is no longer on the technical procedures for recording, but rather on analyzing why an accounting standard was formed, what its economic impact is on capital markets and managerial behavior, and where financial reporting will lead in the future.

• CPMK1 — Capable of analyzing the historical evolution, methodology, and conceptual framework of financial accounting in the formulation of accounting standards.
• CPMK2 — Capable of evaluating various concepts of measurement, the valuation of financial statement items, and the recognition of financial statement elements (assets, liabilities, equity, revenue, and expenses).
• CPMK3 — Capable of critically analyzing contemporary issues, efficient capital market theory, positive accounting theory, and the impact of regulatory and technological dynamics on modern accounting practices.

This course integrates the functions of accounting information, risk management, and corporate governance into the formulation and execution of corporate strategy. Its primary focus is on how a financial leader (such as a CFO or executive controller) steers organizational transformation, manages value-based strategic performance, and makes ethical decisions amidst global uncertainty and regulatory dynamics.

• CPMK1 — Capable of evaluating the business environment, corporate governance, and strategic accounting information to formulate executive-level business decisions that generate sustainable value.
• CPMK2 — Able to create management control systems, lead digital/organizational transformation, and criticize ethical leadership dilemmas in the context of risk management and business sustainability.

This course examines the conceptual framework, standards, and practices of financial reporting applicable in Indonesia. Students will learn about the development of accounting standards, the principles and underlying assumptions of reporting, and a mapping of the various pillars of Financial Accounting Standards (SAK General, SAK Private Entities, SAK Sharia, and Government Accounting Standards).

• CPMK1 — Able to analyze the conceptual framework and apply Financial Accounting Standards (SAK) or other relevant standards in treating non-complex transactions and business events of the entity.
• CPMK2 — Able to prepare single entity financial reports accurately and systematically in accordance with SAK or other applicable standards.

This Information Systems course is designed to provide a comprehensive understanding of the concepts, roles, and applications of accounting information systems (AIS) in supporting management decision-making and organizational governance. Students will learn the characteristics and functions of an AIS from an accountant's perspective, a comparison of manual and computer-based accounting systems, database management, and the analysis and design of computerized systems.

• CPMK1 — Able to analyze the role, function, and concept of computer-based accounting information system technology and database management to support management decision making.
• CPMK2 — Able to evaluate and document business process flows and financial transaction cycles (sales, expenses, conversions) in various types of manual and computer-based companies.

The Introduction to Auditing and Assurance course is designed to provide a comprehensive understanding of the fundamental principles, framework, and practices of financial statement audits and assurance services in Indonesia. This course equips students with knowledge of the roles and responsibilities of the public accounting profession, as well as the applicable legal and regulatory framework (such as the Public Accountant Law, PMK, POJK, and SPAP).

• CPMK1 — Able to evaluate the basic concepts of the public accounting profession, legal framework/SPAP, as well as the principles of assessing the risk of material misstatement and internal control in financial statement audit engagements.
• CPMK2 — Able to design and implement audit procedures, audit evidence testing, and sampling techniques on various business transaction cycles and account balances.

This course equips students with the skeptical and analytical mindset of an investigator. Unlike a general audit (routine financial statement review), this course focuses on high-risk areas suspected of irregularities, abuse of authority, and even corruption.

• CPMK1 — Able to analyze fraud schemes and prevention techniques as well as evaluate internal control systems and whistleblowing systems in corporate governance.
• CPMK2 — Able to apply investigative audit techniques, digital forensics analysis, and financial loss calculations to compile legally valid evidence reports and provide litigation support.

This course combines social entrepreneurship (sociopreneurship) and the use of technology (technopreneurship) to create innovative solutions to problems in society while building sustainable businesses.

• CPMK1 — Able to analyze social problem mapping and design technology-based social business models.
• CPMK2 — Able to analyze business feasibility, manage business operations, and measure and audit its impact on an ongoing basis.

This course is designed to equip students with practical and academic skills in compiling, presenting, and publishing scientific research results at the international level. The course focuses on reputable (Scopus/WoS indexed) academic article drafting techniques, scientific publication ethics, selecting appropriate target journals and conferences, and navigating the peer-review process.

• CPMK1 — Able to compile internationally reputable scientific articles in accordance with publication ethics and present them effectively in international seminar forums.

provides an in-depth discussion of the concepts, theories, and practices of investment decision-making and portfolio management. Students will learn the basic principles of investing, the relationship between risk and rate of return, and various investment instruments in the financial markets. In addition, this course emphasizes fundamental and technical analysis in the valuation of securities, the application of modern portfolio theory, the Capital Asset Pricing Model (CAPM), and diversification strategies for constructing an optimal portfolio.

• CPMK1 — Ability to analyze the basic concepts, principles, and theories of investment and capital markets as a foundation for investment decision-making
• CPMK2 — Be able to evaluate the risks and returns of various investment instruments and construct an optimal portfolio based on portfolio management theories and models.
• CPMK3 — Ability to design investment strategies and evaluate portfolio performance professionally and ethically, taking into account dynamic financial market conditions.

Tax Management and Cases is an applied course that studies the planning, management, and resolution of various tax problems practically and strategically in a business and organizational context.

• CPMK1 — Able to analyze and evaluate tax regulations, tax compliance requirements, and tax reporting procedures in Indonesia in formulating solutions to various organizational and individual tax cases.
• CPMK2 — Able to evaluate and design direct and indirect tax calculations for Individual and Corporate Taxpayers to support tax planning and strategic corporate decision making.

Thesis Examination is a course that equips students to present, defend, and account for the results of their thesis research scientifically through a final examination in the field of accounting.

• CPMK1 — Able to present, defend, and account for the results of thesis research scientifically in accordance with academic principles in the field of accounting.

Proposal Seminar is a course that equips students in compiling, presenting, and defending accounting research proposals as a basis for carrying out thesis research in the field of accounting.

• CPMK1 — Able to design and compile research proposal drafts that are systematic, methodological, and plagiarism-free, and present them in proposal seminar forums.

This course is designed as an academic forum for students to present, test, and defend the results of data processing and thesis research findings that have been carried out independently under the guidance of a supervisor.

• CPMK1 — Students are able to present, communicate, and defend the findings of thesis research in a structured and critical manner in academic forums to improve thesis/scientific work.