D-3 Accounting

1. Graduation Profile:
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     • Accounting Officer (Associate Accounting Technician): It is a Middle accounting technician who is able to do accounting work at large scale companies (business entities) services, trade and / or manufacturing, and / or go public in accordance with applicable standards and general and relevant principles in the accounting field, through the process of analyzing financial data and selecting appropriate methods, supported by capabilities in the fields of management, information technology, interpersonal expertise, and communication.
     • Junior Auditor: Intermediate accounting technician who is able to do audit work in a company (business entity) services, trade, and/or large-scale manufacturing, and/or go public in accordance with professional standards of public accountants (SPAP ) and audit principles that are generally applicable and relevant in the field of accounting auditing.
     • Tax Officer (Associate Tax Accounting Engineer): Associate accounting technician who is able to do taxation work on a large scale company (business entity) service, trade, and / or manufacturing, and / or go public in accordance with the standards (Taxation Law) and Regulations Taxation is generally applicable and relevant in the field of taxation.
     • Accounting Information System: Middle accounting technician who is able to do work in the field of Information Systems in companies (business entities) services, trade, and / or large-scale manufacturing, and / or go public in accordance with standards and principles audits that are general and relevant in the field of accounting information systems.
     • Finance Officer: Associate financial technician who is able to do financial work in a large-scale company (business entity) services, trade, and / or manufacturing, and / or go public in accordance with applicable standards and principles in general and relevant in the field of financial management, through the process of analyzing financial data and selecting appropriate methods, supported by capabilities in the fields of management, information technology, interpersonal expertise and communication.
     • Government Accounting Officer: Intermediate accounting technician who is able to do work in the field of accounting in the government in accordance with Government accounting standards (SPAP) and generally accepted and relevant principles in Government accounting.

    

1. • Learning outcome:
     1. Attitudes:
        1. fear of God Almighty and be able to show religious attitude;
        2. respecting human values ​​in performing the duty, based on religion, morals, and ethics;
        3. internalizing the values, norms, and academic ethics
        4. having a role as citizens who take pride and patriotism, nationalism and have responsibility to the state and nation;
        5. respecting cultural diversity, views, religion, and beliefs, as well as the original opinions or discoveries of others;
        6. contributing to improving the quality of socialized life, nation, state, and the progress of civilization based on Pancasila;
        7. cooperating and having social sensitivity and respecting for people and the environment;
        8. obeying the law and discipline in the social and state life;
        9. internalizing the spirit of independence, persistence and entrepreneurship;
        10. demonstrating a responsible attitude towards the work in the field of expertise independently.
        11. Uphold and apply professional ethics;
        12. Able to apply the principles of business ethics and the accounting profession.
   • 2. Mastery of Knowledge
        1. Mastering factual knowledge background of accounting development
        2. Mastering the basic principles of single entity types and entities that have 1 subsidiary (FA1 and FA2);
        3. Mastering the concepts and principles of the basic framework for the presentation and disclosure of financial statements;
        4. Mastering the basic principles of financial reporting of a single entity and an entity with one subsidiary company. (FA1 and FA2);
        5. Mastering the theoretical concepts of the accounting cycle in financial reporting (FA1 and FA2);
        6. Mastering the concepts and principles of recognizing, measuring, presenting and disclosing elements of financial statements based on financial accounting standards, including (FA1, FA2, F3): (a) Cash; (b) Receivables; (c) Inventory; (d) Fixed Asset; (e) Declining value of fixed assets; (f) Intangible assets; (g) Investments in stocks and bonds except derivatives; (h) Short-term and long-term liabilities; (i) Equity; (j) Expenses; (k) Revenue, including identifying contract recognition criteria, when they are acknowledged, and their value; (l) Taxes;
        7. Mastering the conceptual knowledge of elements of financial statements based on financial accounting standards, including (FA1, FA2, F3): (a) biological assets; (b) Investment property; (c) Non-current assets held for sale; (d) Declining value of assets; (e) Leasing; (f) Post-employment benefits; (g) Changes in accounting policies, errors, changes in estimates; (h) Provisions and contingencies; (i) events after the reporting period;
        8. Mastering conceptual knowledge and procedural analysis of financial statements;
        9. Mastering the conceptual knowledge of elements of financial statements based on financial accounting standards, including (FA1, FA2, F3): (a) Biological assets; (b) Investment property; (c) Non-current assets held for sale; (d) Declining value of assets; (e) Leasing; (f) Post-employment benefits; (g) Changes in accounting policies, errors, changes in estimates; (h) Provisions and contingencies; (i) Events after the reporting period;
        10. Mastering conceptual knowledge and procedural analysis of financial statements;
        11. Mastering traditional cost accounting concepts and techniques, including job order costing systems and process costing systems (MA1, MA2);
        12. Mastering the conceptual knowledge of alternative cost accounting, including activity based costing and target costing (F2 / FMA);
        13. Mastering conceptual knowledge of standard costs, relevant costs and transfer prices;
        14. Mastering conceptual knowledge of managerial accounting information as a basis for planning, controlling and decision making (MA2);
        15. Mastering conceptual knowledge and service, trade and manufacturing entity budgeting techniques (MA1, MA2)
        16. Mastering conceptual and procedural knowledge of tax regulations relevant to personal taxpayers and non-multinational entities;
        17. Mastering conceptual and procedural knowledge of financial statement audits;
        18. Mastering conceptual knowledge of internal control;
        19. Mastering procedural knowledge of computer applications and accounting software;
        20. Mastering conceptual and procedural knowledge of financial management includes types of financial decisions, the concept of time value of money, capital budgeting and capital costs;
        21. Mastering factual knowledge of the business environment, economics, management and commercial law.
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     3. General Skills
        1. Able to complete accounting work until limited liability companies with various standard accounting methods
        2. Able to demonstrate the performance of the preparation of financial statements in accordance with SAK and SAK-ETAP
        3. Able to solve the problem of accounting work with the nature and context that is in accordance with the field of applied accounting expertise based on logical, innovative thinking, and is responsible for the results independently;
        4. Able to compile financial statements results from the accounting work process accurately and legally and communicate them effectively to other parties in need according to financial accounting standards;
        5. Able to cooperate, communicate, and innovate in applied accounting work
        6. Able to be responsible for the achievement of the results of group work and supervise and evaluate the completion of assigned work for workers who are under their responsibility
        7. Able to carry out the process of self-evaluation of work groups under their responsibility and manage the development of work competencies in the accounting field independently
        8. Able to record accounting documents from each accounting cycle of storing and securing the fiber retrieves the data according to the applicable SOP.
     4. Special Skills
        1. Able to independently identify transactions and carry out accounting records for transactions of single entities (ie individual companies, CVs, firms, foundations, and cooperatives) and entities that have 1 (one) subsidiary based on relevant documents, including recording of (F3): ( a) sales; (b) purchase; (c) cash; (d) Investments in stocks and bonds except derivatives; (e) inventory; (f) fixed assets and depreciation; (g) intangible assets and amortization; (h) accrual transactions and advances; (i) receivables and debt; (j) capital structure and financial costs (finance costs);
        2. Able to independently make ledgers, compile trial balances, create completion journals, and identify recording errors and make corrections to errors, conduct bank reconciliation, and delay the recognition of a single entity account (ie individual companies, CVs, firms, foundations, and cooperatives) and entities that have 1 (one) subsidiary (F3);
        3. Able to be under supervision, compile financial statements consisting of (a) income statement and comprehensive income statement (b) report on changes in equity (c) statement of financial position (d) cash flow statement (e) notes to financial statements in accordance with accounting standards applies to single entities (ie individual companies, CVs, firms, foundations and cooperatives) and entities that have 1 (one) subsidiary by utilizing information technology or manual (F3);
        4. Able to evaluate the suitability of the presentation of accounts in the financial statements that are their responsibility in accordance with predetermined standards;
        5. Able to calculate financial ratios consisting of profitability ratios, liquidity ratios, solvency ratios, and activity ratios (F1, F3);
        6. Able to independently calculate the cost of goods using traditional cost accounting methods, including the system of job order costing and process costing based on available data as a basis for preparing the cost of goods manufactured report (MA1, MA2);
        7. Able, under supervision, to calculate break-even points in the framework of planning;
        8. Able to supervise calculating variance in order to support control (MA2)
        9. Able to supervise the operational budget and financial budget (MA1, MA2);
        10. Able to identify, calculate and present tax obligations including Notification – personal income tax (PPh), Corporate Income Tax (PPh), Value Added Tax (PPN) and Luxury Goods Sales Tax (PPn BM) for individual companies, CV, firms, foundations, cooperatives and entities with 1 (one) subsidiary in accordance with the applicable laws and regulations by utilizing information technology or manuals independently, (SPT) for: – Personal Income Tax (PPh); – Income Tax (PPh), Value Added Tax (PPN) and Luxury Goods Sales Tax (PPn BM) for individual companies, CVs, firms, foundations, cooperatives and entities with 1 (one) subsidiary in accordance with applicable laws and regulations utilize information technology or manual independently;
        11. Able to make proof of deduction for income tax article 21,22,23, 26 and VAT in accordance with applicable regulations and legislation
        12. Able to present a Tax Payment Letter (SSP) on Income Tax (PPh), Value Added Tax (PPN) and Luxury Goods Sales Tax (PPn BM) in accordance with the applicable laws and regulations;
        13. Carry out audit procedures under supervision
        14. Able to utilize accounting information systems (FAU);
        15. Able to operate and utilize software (number processing applications, data processing applications, presentation applications and accounting applications) in the framework of preparing financial reports, budgets, tax administration and auditing
        16. Able to apply financial management techniques in calculating the time value of money and capital budgeting with available data
        17. Mastering conceptual knowledge and procedural analysis of financial statements
        18. Mastering traditional cost accounting concepts and techniques, including job order costing systems and process costing systems (MA1, MA2)
        19. Mastering alternative cost accounting conceptual knowledge, including activity based costing and target costing (F2 / FMA)
        20. Mastering conceptual knowledge of standard costs, relevant fees and transfer prices
        21. Mastering conceptual knowledge of managerial accounting information as a basis for planning, controlling and decision making (MA2);
        22. Mastering conceptual knowledge and service, trade and manufacturing entity budgeting techniques (MA1, MA2);
        23. Mastering conceptual and procedural knowledge of tax regulations relevant to personal taxpayers and non-multinational entities
        24. Mastering the conceptual and procedural knowledge of financial statement audits
        25. Mastering conceptual knowledge of internal control
        26. Mastering procedural knowledge of computer applications and accounting software
        27. Mastering conceptual and procedural knowledge of financial management includes types of financial decisions, the concept of time value for money, capital budgeting and capital costs

Users

• Profiles of industries and companies where alumni pursue their careers are in various fields such as manufacturing, trade, government institutions and others, including becoming entrepreneurs.

Graduates Excellence:

• The Accounting Study Program is one of the study programs that are of great interest to prospective students. This is indicated by the ratio of prospective applicants and the number of students accepted is always high each year for new student enrollments. In addition, this study program curriculum is regularly reviewed and evaluated so that it is always related and commensurate (link and match) with industry needs.

  The educational process of this study program uses a packed-credit system with a high enough number of theoretical lecture hours each week, and the practice hours are relatively high and supported by teaching staff in accordance with their fields. Another advantage is organizing education programs through industrial cooperation.