Fakultas Hukum dan Bisnis Digital UK Maranatha

Integrity • Care • Excellence

Curriculum

Independent Campus Program-Based Curriculum of Bachelor Program in Accounting

 

Graduates Profiles
Graduates Employment Profile Descriptions
Internal Accountant
A Professional and integrity-driven graduate capable of preparing and analysing technology-based Financial Accounting Reports in accordance with Accounting Principles and technology-based Management Accounting Reports to assist management of the organization.
Internal & External Auditor
A Professional and integrity-driven graduate capable of conducting technology-based Information System Audits and revolving issues in both internal and external audit fileds in accordance with the Audit Standards set by association or other regulations established by the government.
Tax Accountant
A Professional and integrity-driven graduate capable of fulfilling tax obligations and resolving tax-related issues in accordance with applicable tax regulations.
Public Sector Accountant
A Professional and integrity-driven graduate capable of preparing and analyzing technology-based Financial and Performance Reports of the public sector in accordance with Government Accounting Standards and other regulations established by the government.
Entrepreneur
A graduate capable of applying knowledge to entrepreneurship in accordance with the values of integrity, utilizing technology-based solutions.
Program Learning Outcomes
  1. Loving being with high spiritual virtue of integrity, care and excellence
  2. Able to operate and utilize software to prepare financial statements, budget, taxation, audit, and research
  3. Able to prepare and interpret financial report of public sectors
  4. Able to prepare and implement business plan
  5. Able to implement audit standard for audit practice, prepare audit report and communicate audit report to make a business decision
  6. Able to prepare and interpret separate entity financial statement and consolidate according to the generally accepted accounting principles, especially the standard of financial accounting
  7. Able to use both financial and non-financial information to make business decisions
  8. Able to design accounting information system with up-to-date technology which supports management control and business decision making
  9. Able to calculate and possess skills to solve tax problem and prepare tax planning in accordance with the tax regulation
  10. Able to conduct research that contributes to the development of accounting, finance, and tax theory and practice.
Program Learning Outcomes of Bachelor Program in Accounting

Odd Semester 2021 

Even Semester 2021

Bachelor Program in Accounting Course

The courses in the application of the Higher Education Curriculum (KPT) based on the Indonesian National Qualifications Framework and the Merdeka Campus in the Bachelor Program in Accounting, Faculty of Business, Maranatha Christian University. Distribution of Courses per Semester:

Code Courses Credits
1st SEMESTER
AC-101 Basic Accounting + Assistance 3
AC-211 Taxation I 3
AC-109 Pancasila Philosophy 2
AC-111 Indonesian Language/Scientific Paper Writing Technique 2
AC-113
AC-115
Christian Education /
Religion Phenomenology
2
AC-117 Ethics 2
AC-213 Civic Education 2
AC-206 Economic Statistics + Data Processing Application 3
Total Credits 19
Code Courses Credits
2nd SEMESTER
AC-102 Intermediate Financial Accounting I 3
AC-203 Accounting Theory 3
AC-205 Basic Management Accounting 3
AC-209 Accounting Information System 1 + Software Accurate Application 3
AC-208 Taxation II 3
AC-309 Auditing I 3
Total Credits 18
Code Courses Credits
3rd SEMESTER
AC-202 Intermediate Financial Accounting II + SAP Modul Fundamental Software Practice 3
AC-204 Intermediate Management Accounting 3
AC-308 Taxation Management 3
AC-305 Accounting Information System 2 + SAP Modul Financial & Controlling Software Practice 3
AC-407 Internal Auditing 3
AC-307 Financial Report Analysis 3
AC-306 Auditing II + Atlas Application Practice 3
Total Credits 21
Code Courses Credits
4th SEMESTER
AC-301 Advanced Financial Accounting I 3
AC-303 Advanced Management Accounting 3
AC-304 Research Methodology 3
AC-401 Portfolio Theory & Investment Analysis 3
AC-405 Public Sector Accounting 3
AC-403 Information System Auditing + ACL/ Tableau/ Clickview Software Practice 3
Total Credits 18
Code Courses Credits
5th SEMESTER
AC-202 Intermediate Financial Accounting III + SAP Modul Fundamental Software Practice  3
AC-110 Business Communication and Presentation Skills 3
AC-112 Business and Corporation Law   2
AC-114 Business English / Basic Chinese Conversation 2
AC-103 Business Math 3
AC-105 Business and Management Basic 3
AC-107 Micro Economics 3
Total Credits 19
Code Courses Credits
6th SEMESTER
AC-302 Advanced Financial Accounting II 3
AC-104 Financial Management 3
AC-106 Management Information System 3
AC-108 Macro Economics 3
AC-210 Operations Management 3
AC-212 Interpersonal and Leadership Skills 3
Free Elective Course 1* 3
Total Credits 21
Code Courses Credits
7th SEMESTER
AC-310 Business Ethics and Governance 3
AC-312 Entrepreneurship 3
AC-314 Strategic Planning and Risk Analysis 3
AC-311 Statistics II + Data Processing Application 3
AC-313 Tax Accounting  3
AC-207 Advanced Financial Management 3
Free Elective Course 2* 3
Total Credits 21
Code Courses Credits
8th SEMESTER
Seminar Course* 3
AC-402 Thesis 6
Total Credits 9
Accounting Total Credits 146

.

Code Courses Credits
*) Free Elective Course 1
AC-214 Negotiation 3
AC-216 Advanced Mandarin Conversation 3
AC-218 Behavioral Aspects in Accounting 3
*) Free Elective Course 2
AC-417 Standard Aspects in Preparation of Financial Reports 3
AC-421 Sustainability Reporting  3
AC-423 Government Financial Accounting 3
AC-425 Government Management Accounting 3
AC-427 Banking Accounting 3
*) Seminar Course
AC-409 Financial Accounting Seminar 3
AC-411 Management Accounting Seminar 3
AC-413 Auditing Seminar  3
AC-415 Tax Seminar 3


Courses for Free-Form Assessment Conversion

Code Courses Credits
AE-314 Critical Thinking 3
AE-316 Problem Solving 3
AE-318 Team Work  3
AE-320 Communication 3
AE-322 Time Management 3
AE-324 Ability to Work Under Pressure 3
AE-326 Integrity  3
AE-328 Internship Report 3

Courses Offered by Other Study Programs in the Same College

Code Courses Credits Study Program Origin
IN214 Introduction to Computer Applications 2 Informatics Engineering
IN220 Basics of Programming 4 Informatics Engineering
IN261 Start up Technopreneur 3 Informatics Engineering
IN269 Business Intelligence  3 Informatics Engineering
IN271 Internet of Things 4 Informatics Engineering
IN285 Cross-platform Programming 4 Informatics Engineering
BIC02 Data Visualization 2 Information System
BI921 Decision Support System 3 Information System
BI923 Information Technology Risk Management 3 Information System
BID02 Accounting and Financial Information Systems 3 Information System
BI926 SAP ABAP 3 Information System
SH408 Tax Law 2 Law
SH506 Investment Law 2 Law
SH612 Investment Law 2 Law
SH607 Capital Market Law 2 Law
SH791 E-commerce Law 2 Law
SH510 Telematics Law 2 Law
ED201 Scientific Reading 2 English
ED203 Combo Listening 2 English
ED219 Daily Conversation 2 English
ED301 Formal Conversation 2 English
ED105 Appreciative and Accurate Listening 2 English
CH171 Daily Conversations 4 Chinese
CH111 Han Writing System 2 Chinese
KE201 Videography 3 Visual Communication Design
KV214 Interactive Design 3 Visual Communication Design
ME214 Innovation and Entrepreneurship 3 Management
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