SKS

No Course Course Description

Theory Project

Database Management is a course containing

1 Database Management System
Database management in which discusses
basic concepts of Database Management
including 1 2
aspects of Modeling and Designing a database,
Database language and implementation and
use of DBMS.

This Medium Financial Accounting 1 course

2 Financial Accounting 1
aims to discuss accounting issues for various
important accounts in financial statements.
Specifically this course studies the
development of accounting standards both in
Indonesia and internationally, the conceptual
framework
underlying the preparation of financial 3 0
statements, the form and content of financial
statements and how the recognition, valuation
and
disclosure of accounts will be reported in the
Statements of Financial Position in particular
the Cash, Receivables and Inventory
accounts.

This Medium Financial Accounting Course 2

aims at discussing about accounting issues for
various important accounts in financial
statements. This course specifically studies
accounting standard development, both in
Indonesia and international, recognition,
3 Financial Accounting 2 3 0
valuation
and disclosure of accounts to be reported in
Financial Position Report, specifically asset
component of short-term liabilities, long-term
liabilities, equity, investment, delusional
letters, and leasing
 Financial Accounting 3 is aimed at discussing
accounting problems of various important
account in financial statement and preparing
detail financial statement (ncome statement,
statement of changes in equity, statement of
financial position, and statement of cash
flows)
based on applicable accounting standard.
4 Financial Accounting 3 3 0
Specifically, this course talks about locally and
internationally accounting standard
development, recognition, assessment and
disposition of accounts to be reported in
Income Statement, and Statement of Financial
Position, mainly asset component that
includes employee benefit accounts, income
recognition, and income tax accounting.

The Accounting Research course aims to

provide the ability not only to master material
about accounting research but also to provide
skills in designing and compiling research
proposals as part of research activities. The
competencies that will be achieved and
mastered
by students are the competence to compile
research proposals in the field of accounting,
especially public sector accounting, financial
accounting, management accounting,
behavioural accounting, auditing and taxation
correctly. In this course, the learning process is
carried out by blended learning using the case-
5 Accounting Research solving method and project-based groups 3 0
(team-based project or project-based
learning).
Blended learning is carried out offline in the
classroom and/or LMS Unib in
https://elearning.unib.ac.id/ while online using
Zoom Cloud
Meeting. The assessment of research courses
is sourced from case solving, project
completion, class activity, summary-making
assignments, midterm exams, and end-of-
semester exams that reflect the CPL of
attitudes, knowledge, general skills, and
specific skills
charged to the course.

6 Strategic Management Accounting
7 Risk Management
Strategic Management Accounting (AMS) is a
course that provides an understanding of the
strategic role of management accounting.
In management accounting, this course
provides an understanding of the design of
management control systems or the provision
of
information by management accounting for
management for decision making and planning 3 0
whose information orientation extends to
decisions, planning, and strategic control. This
strategic perspective broadens the scope or
broader view for management accountants
to think, assess, and decide- no longer just
from the operational side, but also from a
higher strategic level.
The risk management course aims to provide
the ability to master practical theories,
concepts, and examples so that students
understand how Enterprise Risk Management
(ERM) is for all business sectors and non-profit
organizations. In addition, it also
extends to how the organizational
environment, corporate governance and
reporting related to risk management allow
ERM to be
effectively implemented. The competencies
that will be achieved and mastered by
students are competencies in identifying,
assessing and treating risks for businesses and
3 0
non-profit organizations. In this course, the
learning process is carried out by blended
learning and the case method. Blended
learning is carried out offline in the classroom
and/or LMS Unib in
https://elearning.unib.ac.id/ while online using
Zoom Cloud Meeting. The assessment of the
Risk Management Course is derived
from case solving, classroom activeness,
summary-making assignments, midterm
exams, and end-of-semester exams that
reflect
the CPL of attitudes, knowledge, general skills,
and specific skills charged in this course.
 This course discusses accounting theory which
covers the understanding and development of
accounting theory, financial reporting
environment,
regulatory theory, normative theory,
international accounting, positive accounting
theory, political economy theory, legitimacy
8 Accounting Theory 3 0
theory, stakeholder
theory, efficient market theory and securities
market reaction to financial reporting,
individual reactions to financial reporting,
earnings management,
social responsibility accounting and critical
perspectives

9 Introduction to Microeconomics 3 0
Mathematical economics is the application of
10 Mathematical For Economics mathematical methods to represent theories 3 0
and analyze problems in economics.

Pancasila is ideological education in Indonesia.

The purpose of Pancasila education is to form
11 Pancasila good citizens who understand their rights and 3 0
obligations as citizens and have a sense of love
and nationalism for the Indonesian state.
12 Education of religion 1 2
13 English 1 1
14 Computer and Programing (Coding) 1 2

Macroeconomics is the study of the behaviour

of the whole economy than concerned with
the determination of the broad aggregates in
16 Introduction to Macroeconomics 3 0
the economy, in particular the national output,
unemployment, inflation and the balance-of-
payments position.

Introduction to Business is a course that aims

to provide students with an understanding of
17 Introduction to Business how a business organization seeks to achieve 3 0
organizational goals by analyzing and
considering the organizational environment.

Introduction to Management is what

managers 'do', It is the process of coordinating
18 Introduction to Management work activities with and. through other people 3 0
so that work activities are completed
efficiently and effectively.

Statistics is the science concerned with

developing and studying methods for
19 Statistic I 3 0
collecting, analyzing, interpreting and
presenting empirical data.
20 Bahasa Indonesia 3 0
21 Education of Citizenship
22 Business Communication
23 Introduction to Accounting
24 Cost Accounting
25 Taxation
26 Financial Management
27 Business and Economics Law
28 Statistic II
29 Management Accounting
30 Public Sector Accounting
1 1
3 0
Introduction to Accounting explores the field
of accounting, covering the process of
recording, analyzing, classifying, summarizing,
and communicating accounting information.
3 0
Students will have the opportunity to learn
how to interpret and formulate financial
information for use in management decision
making.
Cost Accounting is a branch of study in the
commerce stream, concerned with costing and
the application of the principles, techniques 3 0
and methods of cost accounting to the
practice of cost control.
Taxation is the imposition of compulsory levies
on individuals or entities by governments in
almost every country of the world. Taxation is
2 2
used primarily to raise revenue for
government expenditures, though it can serve
other purposes as well.
Financial management is a method for
planning and organising the activities of funds.
3 0
For companies, it is aimed at the effective
procurement and utilisation of funds.
Economic and business law is International
business and economic law involves the public
international law and domestic law applicable
to international business transactions between
2 0
private parties, as well as the public
international law applicable to trade and
investment relations between or among
states.
This advanced statistics course emphasizes
practical application of statistical analysis. The
course covers the role of statistics in the fields 3 0
of science, economics, nursing, business, and
medical research.
Public sector accounting is an accounting
method applied to non-profit pursuing entities
in the public sector - including central and
local governments, and quasi-governmental 3 0
special corporations - for which the size of
profits does not provide an effective
measurement for evaluating performance.
3 0
 The Budgeting course shows how to assemble
a complete set of budgets, as well as
supporting procedures, controls, and reports.
31 Budgeting The Budgeting Essentials and Development 3 0
course focus on an integrative and practical
view of concepts, methods, and techniques to
develop a budget.

Investment and Portfolio Analysis is one of the

areas of investment management that enable
market participants to analyze and assess the
32 Investment and Portfolio Analysis performance of a portfolio (equities, bonds, 3 0
alternative investments, etc.), intending to
measure performance on a relative and
absolute basis along with its associated risks.

Strategic Management is the study of

achieving short and long-term business
33 Strategic Management objectives through the effective use of a 3 0
company's physical, intellectual, financial, and
human resources.

Management Information Systems (MIS) is the

study of people, technology, organizations,
and the relationships among them. MIS
professionals help firms realize maximum
34 Management Information System 3 0
benefit from investment in personnel,
equipment, and business processes. MIS is a
people-oriented field with an emphasis on
service through technology.

Islamic economics and accounting are areas of

accounting that emphasize 2 (two) things,
namely accountability and reporting.
Accountability is reflected in monotheism,
35 Islamic Economics and Accounting 3 0
namely by carrying out all economic activities
in accordance with Islamic provisions.
Reporting is a form of accountability to God
and humans.

Advanced Financial Accounting is designed to

prepare you to analyze, interpret, and use
financial statements effectively, both from a
general manager and from an investor
36 Advanced Financial Accounting I 3 0
perspective. The course will review and extend
the topics introduced in Accounting and
Financial Reporting, with an emphasis on value
creation.

Auditing a course means that you receive no

academic credit for it, and you are not
37 Auditing I responsible for tests or homework. This course 3 0
focuses on audits of financial statements by
independent auditors.
 The behavioral accounting course combines
the domains of financial accounting and
management accounting with an emphasis on
behavioral aspects in accounting research. The
38 Behavioral Accounting 3 0
broad scope includes all areas (research) that
are affected by the output of the accounting
information system and all areas that affect
the accounting information system.

accounting for banking is course to prepare

39 Accounting for Banking
financial reports that provide information
about the bank's performance to external
parties such as investors, creditors, tax 3 0
authorities and more. this course designed to
provide knowledge about financial structures
in business and banking.

Government accounting is course that the

40 Govermental Accounting
41 Accounting Information System
recording and management of financial
activities of governments at Commonwealth,
state and local levels. Government 2 1
accountants prepare and review financial
documentation for the government and its
taxpayers.
The Accounting Information Systems course
provides the deep background needed to gain
proficiency in this area. In addition, there is
significant treatment of the many controls
2 2
integrated into accounting systems. Finally,
the course describes the key events in the
process of developing and installing a new
system.

auditing advanced course is designed for

individuals conducting internal audits or
managing an internal audit programme. It is
42 Advanced Financial Accounting II designed to provide auditors and prospective 3 0
auditors with the skills and confidence to carry
out auditing activities in a professional and
technically correct manner.

auditing advanced course is designed for

individuals conducting internal audits or
managing an internal audit programme. It is
43 Auditing II designed to provide auditors and prospective 3 0
auditors with the skills and confidence to carry
out auditing activities in a professional and
technically correct manner.

tax management is course about an activity

carried out by taxpayers to manage elements
44 Tax Management of taxation so that they can run well, 3 0
economically, effectively and efficiently. So
that taxpayers can minimize the tax burden.
 Tax accounting is the subsector of accounting
that deals with the preparations of tax returns
and tax payments. Tax accounting is used by
45 Tax Accounting individuals, businesses, corporations and other 3 0
entities. Tax accounting for an individual
focuses on income, qualifying deductions,
donations, and any investment gains or losses.

The Accounting Information Systems course

provides the deep background needed to gain
proficiency in this area. In addition, there is
significant treatment of the many controls
46 Analysis of Financial Statements 3 0
integrated into accounting systems. Finally,
the course describes the key events in the
process of developing and installing a new
system.
47 Research Methods 3 0

A Business Feasibility Study can be defined as

48 Business Feasibility Study
a controlled process for identifying problems
and opportunities, determining objectives,
describing situations, defining successful 2 1
outcomes and assessing the range of costs and
benefits associated with several alternatives
for solving a problem.

MCS is a course that discusses how

management control systems are built to
direct and motivate business unit managers, or
49 Management Control System 3 0
responsibility center managers in
implementing the strategies set to achieve
company goals.

50 Financial Accounting Practices 0 3

This subject provide students with an

understanding of the characteristic of a not for
profit accounting included concept, principlas,
51 Nonprofit Organization Accounting 2 1
and accounting practices. This subject also
covers case study in not for profit organization
analysis based on related theory.

This course aims to provide theoretical

52 Audit Investigation and Forensic
Accounting
knowledge and technical about all aspects in a
forensic audit, which is between others
2 1
include background in investigations,
interviews, and forensic audit techniques and
understanding of related legal aspects
 Economic and business law is International
business and economic law involves the public
international law and domestic law applicable
53 Financial Accounting Information to international business transactions between
3 0
System for Region private parties, as well as the public
international law applicable to trade and
investment relations between or among
states.

Entrepreneurship is course teaches the

students the current economic, social and
political culture. They understand how to
54 Entrepreneurship 1 1
create space for small business ventures. They
make students think creatively and test their
creative skills.

55 Community Service 0 4
56 Character Building 3 0
57 Comprehensive Examination 2 0
58 Undergraduate Thesis 4 0
 ECTS
Theory Project

1.51 3.02

4.53 0

4.53 0
4.53 0

4.53 0
4.53 0

4.53 0
4.53 0

4.53 0

4.53 0

4.53 0

1.51 3.02
1.51 1.51
1.51 3.02

4.53 0

4.53 0

4.53 0

4.53 0

4.53 0
1.51 1.51
4.53 0

4.53 0

4.53 0

3.02 3.02

4.53 0

3.02 0

4.53 0

4.53 0

4.53 0
4.53 0

4.53 0

4.53 0

4.53 0

4.53 0

4.53 0

4.53 0
4.53 0

4.53 0

3.02 1.51

3.02 3.52

4.53 0

4.53 0

4.53 0
4.53 0

4.53 0

4.53 0

3.02 1.51

4.53 0

0 4.53

3.02 1.51

3.02 1.51
4.53 0

1.51 1.51

0 6.04
4.53 0
3.02 0
6.04 0