Prodi S1 - IES CA

Competence Area
Learning Outcomes
IES 3 : PROFESSIONAL DEVELOPMENT
Evaluate information from a variety of perspectives

through research, analysis, and integration.
ii
Apply professional judgment, including identification and

alternatives, to reach well-reasoned conclusions based
on all relevant fact and circumtances
iii
Identify when it is appropriate to consult with specialists

to solve problems and reach conclutions
Intellectual
iv
v
i
Interpersonal and
communication
ii
Communicate clearly and concisely when presenting,

reporting in formal and informal situations,
iii
Demonstrate awareness of cultural and communication
iv
v
vi
vii
i
ii
iii
Personal
iv
Apply reasoning, critical analysis, and innovative solve

problems
Recommend solutions to unstructured, multi-faceted
problems.
Display cooperation and teamwork when working
towards organizational goal
Apply active listening and effective interviewing

techniques.
Apply negotiation skills to reach solutions and
agreements.
Apply consultative skills to minimize problems, and
maximize opportunities.
Present ideas and influence others to provide support
and commitment
Demonstrate a commitment to lifelong learning.
Apply professional skepticism through critically
assessing all information
Set high personal standards of delivery and personal
performance, through feedback from others and through
reflection.
Manage time and resources to achieve professional
commitments.
Anticipate challenges and plan potential solutions.
vi
Apply an open mind to new opportunities.
Undertake assignments in accordance with established

practices to meet prescribed deadlines
ii
Review own work and that of others to determine

whether it complies with the organizations quality
standards. (No Plagiarsm)
Organizational
iii
iv
Apply people management skills to motivate and develop

others.
Apply delegation skills to deliver assignments.
Organizational
Apply leadership skills to influence others to work

IES 4 : PROFESSIONAL VALUE, ETHICS & DEVELOPMENT
Apply a questioning mindset critically to assess financial
i
information and other relevant data.
Professional Skepticism
A
Identify and evaluate reasonable alternatives to reach
Professional judgment
ii well-reasoned conclusions based on all relevant facts
and circumstances.
i
Explain the nature of ethics.
v
ii
iii
iv
B
Ethical Principles
Identify ethical issues and determine when ethical

principles apply.
Analyze alternative courses of action and determine
the ethical consequences of these
Apply the fundamental ethical principles of integrity,

objectivity, professional competence and due care,
confidentiality, and professional behavior to ethical
dilemmas and determine an appropriate approach
vi
Apply the relevant ethical requirements to professional

behavior in compliance with standard 2
Explain the role of ethics within the profession and in

relation to the concept of social responsibility
ii
C
Explain the advantages and disadvantages of rulesbased and principles-based approaches to ethics.
Commitment to public interest

iii
Explain the role of ethics in relation to business and

good governance.
Analyze the interrelationship of ethics and law,
including the relationship between laws, regulations,
and the public interest.
iv
Analyze the consequences of unethical behavior to the

individual, the profession, and the public.
i
ii
iii
iv
Written examinations
Oral examinations
Objective testing
Computer-assisted testing
Workplace assessment of competence by employers
vi
Review of a portfolio of evidence on completion of

workplace activities.
IES 6 : ASSESSMENT
Assesment
CLUSTER : FINANCIAL AND ACCOU

Introduction to
Accounting 1
Introduction to
Accounting 2
Financial
Accounting 1
Financial
Accounting 2
Advanced
Financial
Accounting 1
Advanced
Financial
Accounting 2
Compulsory
Compulsory
Compulsory
Compulsory
Compulsory
Compulsory
V
V
INANCIAL AND ACCOUNTING REPORTING

Public Sector
Accounting
Financial
Accounting
Theory
Islamic
Accounting
Non-Profit
Organization
Accounting
Government
Accounting
Analysis and Use

of Financial
Statement
Compulsory
Compulsory
Electives
Electives
Electives
Electives
V
V
V
V
V
V
V
V
V
V
V
V
V
V
CLUSTER : MANAGEMENT ACC.
CLUSTER : FINANCE & MANAGEMENT
Sustainability
Reporting and
Assurance
Cost Accounting
Management
Accounting
Sustainability
Reporting and
Assurance
Quantitative
Methods in
Business
Financial
Management
Investment and
Capital Market
Electives
Compulsory
Compulsory
Electives
Compulsory
Compulsory
Compulsory
V
V
V
V
V
V
V
V
V
V
V
V
V
MANAGEMENT
CLUSTER : TAXATION
CLUSTER : AUDIT & ASSU
Advanced
Corporate
Finance
Taxation 1
Taxation 2
International
Taxation
Tax
Management
Auditing 1
Auditing 2
Electives
Compulsory
Compulsory
Electives
Electives
Compulsory
Compulsory
V
V
V
V
v
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
USTER : AUDIT & ASSURANCE SERVICE

Information
System Audit
CLUSTER GOVERNANCE
Investigative
Auditing &
Government
Internal Audit
Forensic
Financial Audit
Accounting
CLUSTER: BUS. LAW
Corporate Governance
Cooperatives
Compulsory
Electives
Electives
Electives
Electives
Compulsory
V
V
V
V
V
V
V
V
V
V
V
V
LUSTER: BUS. LAW
CLUSTER INFORMATION SYSTEM
CLUSTER : BUSINESS ENV
Introductory
Business Law
Accounting
Information
System
Management
Information
System
Information
Technology
Management
Information
System Audit
Global Business
Introduction to
Business
Compulsory
Compulsory
Compulsory
Electives
Electives
Compulsory
Compulsory
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
CLUSTER" ECONOMICS
Introduction to
Economics 1
Introduction to
Economics 2
Compulsory
Compulsory
Microeconomics Macroeconomics
1
1
CLUST
Economics of
Indonesia
Compulsory
Compulsory
Compulsory
Mathematics for
Economics and Global Business
Business
Compulsory
Compulsory
V
V
v
v
v
v
v
V
V
v
V
V
V
CLUSTER: BUSINESS STRATEGY & MANAGEMENT
CL
Management
Introduction to
Operation
Management
Introduction to
Marketing
Management
Management of
Behavior and
Human
Resources
Compulsory
Compulsory
Compulsory
Compulsory
Compulsory
Introduction to
Stategic
Management
Management
Control
System
Accounting
Research
Method
Electives
Compulsory
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
CLUSTER : THESIS
CHARTERED ACCOUN
Statistics for
Economics and
Business
Internship
Skripsi
Undergraduate
Thesis
Pelaporan
Korporat
Manajemen
Stratejik dan
Kepemimpinan
Etika Profesi
dan Tata
Kelola
Korporat
Compulsory
Compulsory
Compulsory
Compulsory
Compulsory
Compulsory
Compulsory
Mengikuti PPL
Dinilai di pekerjaan
V
V
V
V
V
V
V
V
CHARTERED ACCOUNTANT
Akuntansi
Manajemen
Lanjutan
Manajemen
Perpajakan
Manajemen
Keuangan
Lanjutan
Sistem
Informasi dan
Pengendalian
Internal
Compulsory Compulsory Compulsory Compulsory
V
V
V
V
Competence Area
Learning Outcomes
IES 2 : TECHNICAL COMPETENCE

i
ii
Financial accounting and

Reporting
iii
Apply accounting principles to transactions and other

events.
Apply International Financial Reporting Standards
(IFRSs) or other relevant standards to transactions and
other events.
Evaluate the appropriateness of accounting policies
used to prepare financial statements
iv
Prepare financial statements, including consolidated

financial statements, in accordance with IFRSs or other
relevant standards.
Interpret reports that include non-financial data, for

example, sustainability reports and integrated reports.

ii

iii

Intellectual
iv
v
i
Interpersonal and
communication
ii

iii
iv
v
vi
vii
i
ii
iii
Personal

problems
problems.

techniques.
agreements.
and commitment
reflection.
Personal
iv

commitments.
vi

ii

Organizational

others.
iv Apply delegation skills to deliver assignments.
v
i
A
and circumstances.
i
iii
ii
iii
iv
B
Ethical Principles

principles apply.

vi


ii
C

iii

good governance.
iv

i
ii
iii
Oral examinations
Objective testing
IES 6 : ASSESSMENT
Assesment
Assesment
iv
vi

Introduction to
Accounting 1
Introduction to
Accounting 2
Financial
Accounting 1
Financial
Accounting 2
Advanced
Financial
Accounting 1
Advanced
Financial
Accounting 2
Compulsory
Compulsory
Compulsory
Compulsory
Compulsory
Compulsory
V
V
Public Sector
Accounting
Financial
Accounting
Theory
Islamic
Accounting
Non-Profit
Organization
Accounting
Government
Accounting
Analysis and Use

of Financial
Statement
Compulsory
Compulsory
Electives
Electives
Electives
Electives
V
V
V
V
V
V
V
V
V
V
V
V
V
V
Sustainability
Reporting and
Assurance
Electives
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
Competence Area
Learning Outcomes

i
ii
Management Accounting
Apply techniques to support management decision

making, including product costing, variance
analysis, inventory management, and budgeting and
forecasting.
Apply appropriate quantitative techniques to analyze
cost behavior and the drivers of costs.
iii
Analyze financial and non-financial data to provide

relevant information for management decision making.
iv
Prepare reports to support management decision

making, including reports that focus on planning and
budgeting, cost management, quality control,
performance measurement, and benchmarking.
Evaluate the performance of products and business

segments.

ii

iii

Intellectual
iv
v
i
Interpersonal and
communication
ii

iii
iv
v
vi
vii
i
ii
Personal

problems
problems.

techniques.
agreements.
and commitment
iii
C
Personal
iv

reflection.
commitments.
vi

ii

Organizational

others.
v
i
A
and circumstances.
i
iii
ii
iii
iv
B
Ethical Principles
v
vi



iii
iv
IES 6 : ASSESSMENT

principles apply.
ii
C

good governance.
Assesment
i
ii
iii
iv
Oral examinations
Objective testing
vi

Cost Accounting
Management
Accounting
Sustainability
Reporting and
Assurance
Compulsory
Compulsory
Electives
V
V
guest lectures
V
skripsi
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
Competence Area
Learning Outcomes
Compare the various sources of financing available

to an organization, including bank financing, financial
instruments, and bond, equity and treasury markets.
ii
Analyze an organizations cash flow and working

capital requirements
iii
Analyze the current and future financial position of an

organization, using techniques including ratio analysis,
trend analysis, and cash flow analysis
iv
Evaluate the appropriateness of the components used to

calculate an organizations cost of capital.
Apply capital budgeting techniques in the evaluation of

capital investment decision
vi
Explain income, asset-based, and market valuation

approaches used for investment decisions, business
planning, and long-term financial management
Finance and Financial

Management

ii

iii

Intellectual
iv
v
i
Interpersonal and
communication

problems
problems.
ii

iii
iv
v
vi
vii
i

techniques.
agreements.
and commitment
ii
iii
C
Personal
iv

reflection.
commitments.
vi

ii

Organizational

others.
v
i
A
and circumstances.
i
iii
ii
iii
iv
B
Ethical Principles

principles apply.

vi


ii
C

iii

good governance.
iv

i
ii
iii
iv
Oral examinations
Objective testing
vi

IES 6 : ASSESSMENT
Assesment
Quantitative
Methods in
Business
Financial
Management
Compulsory
Compulsory
Compulsory
Electives
Investment and
Advanced
Capital Market Corporate Finance
V
V
V
V
V
V
V
Competence Area
Learning Outcomes

i
ii
d
Taxation
iii
iv
Explain national taxation compliance and filing

requirements.
Prepare direct and indirect tax calculations for individuals
and organization
Analyze the taxation issues associated with noncomplex international transactions
Explain the differences between tax planning, tax
avoidance, and tax evasion

ii

iii

Intellectual
iv
v
i
Interpersonal and
communication
ii

iii
iv
v
vi
vii
i
ii
iii

problems
problems.
Personal
iv

techniques.
agreements.
and commitment
reflection.
commitments.
vi

ii

Organizational

others.
v
i
A
and circumstances.
i
iii
ii
iii
iv
B
Ethical Principles

principles apply.

vi


ii
C

iii

good governance.
iv

i
ii
iii
iv
Oral examinations
Objective testing
vi

IES 6 : ASSESSMENT
Assesment
Taxation 1
Taxation 2
International
Taxation
Tax Management
Compulsory
Compulsory
Electives
Electives
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
Competence Area
Learning Outcomes
Audit and Assurance
Describe the objectives and stages involved in

performing an audit financial statement
ii
Apply relevant auditing standards (for example,

International Standards on Auditing), and applicable laws
and regulations to an audit of financial statements
iii
iv
v
Assess the risks of material misstatement in the

financial statements and consider the impact on the
audit strategy.
Apply quantitative methods that are used in audit
engagements.
Explain the key elements of assurance engagements
and applicable standards that are relevant to such
engagements.

ii

iii

Intellectual
iv
v
i
Interpersonal and
communication
ii

iii
iv
v
vi
vii
i
ii
Personal

problems
problems.

techniques.
agreements.
and commitment
iii
C
Personal
iv

reflection.
commitments.
vi

ii

Organizational

others.
v
i
A
and circumstances.
i
iii
ii
iii
iv
B
Ethical Principles
v
vi



iii
iv
IES 6 : ASSESSMENT

principles apply.
ii
C

good governance.
Assesment
i
ii
iii
iv
Oral examinations
Objective testing
vi

Auditing 1
Auditing 2
Information
System Audit
Compulsory
Compulsory
Electives
V
V
Investigative
Auditing &
Forensic
Accounting
Government
Financial Audit
Internal Audit
Electives
Electives
Electives
v
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
Competence Area
Learning Outcomes
Governance, Risk Management

and Internal control
Explain the principles of good governance, including the

rights and responsibilities of owners, investors, and
those charged with governance; and explain the role of
stakeholders in governance,disclosure, and
transparency requirements.
ii
Analyze the components of an organizations

governance framework
iii
Analyze an organizations risks and opportunities using a

risk management framework
iv
Analyze the components of internal control related to

financial reporting

ii

iii

Intellectual
iv
v
i
Interpersonal and
communication
ii

iii
iv
v
vi
vii
i
ii
iii

problems
problems.
Personal
iv

techniques.
agreements.
and commitment
reflection.
commitments.
Personal
vi

ii

Organizational

others.
v
i
A
and circumstances.
i
iii
ii
iii
iv
B
Ethical Principles

principles apply.

vi


ii
C

iii

good governance.
iv

i
ii
iii
iv
Oral examinations
Objective testing
IES 6 : ASSESSMENT
Assesment
Assesment
v
vi

Corporate
Governance
Compulsory
V
V
V
v
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
Competence Area
Learning Outcomes

g
Explain the laws and regulations that govern the different

forms of legal entities
ii
Explain the laws and regulations applicable to the

environment in which professional accountants operate.
Business Law and Regulation

ii

iii

Intellectual
iv
v
i
Interpersonal and
communication
ii

iii
iv
v
vi
vii
i
ii
iii
Personal
iv
Organizational

problems
problems.

techniques.
agreements.
and commitment
reflection.
commitments.
vi


D
Organizational
iii
others.
v
i
A
and circumstances.
i
ii
ii
iii
iv
B
Ethical Principles

principles apply.

vi


ii
C

iii
iv

good governance.
IES 6 : ASSESSMENT
Assesment
i
ii
iii
iv
Oral examinations
Objective testing
vi

Cooperatives
Introductory
Business Law
Compulsory
Compulsory
V
V
V
V
V
V
V
V
V
V
V
Competence Area
Learning Outcomes

i
h
Information Technology
ii
iii
Analyze the adequacy of general information technology

controls and relevant application controls.
Explain how information technology contributes to data
analysis and decision making
Use information technology to support decision making
through business analytics

ii

iii

Intellectual
iv
v
i
Interpersonal and
communication
ii

iii
iv
v
vi
vii
i
ii
iii

problems
problems.
Personal
iv

techniques.
agreements.
and commitment
reflection.
commitments.
vi

ii

Organizational

others.
v
i
A
and circumstances.
i
iii
ii
iii
iv
B
Ethical Principles

principles apply.

vi


ii
C

iii

good governance.
iv

i
ii
iii
iv
Oral examinations
Objective testing
vi

IES 6 : ASSESSMENT
Assesment
Accounting
Information
System
Management
Information
System
Information
Technology
Management
Information
System Audit
Compulsory
Compulsory
Electives
Electives
V
V
V
V
V
V
V
V
V
V
V
V
V
Competence Area
Learning Outcomes

i
i
Business and Organization

Environment
ii
iii
Describe the environment in which an organization

operates, including the main economic, legal,
political, social, technical, international and cultural
forces
Analyze aspects of the global environment that affect
international trade and finance
Identify the features of globalization, including the
role of multinationals, e-commerce, and emerging
markets.

ii

iii

Intellectual
iv
v
i
Interpersonal and
communication
ii

iii
iv
v
vi
vii
i
ii
iii

problems
problems.
Personal
iv

techniques.
agreements.
and commitment
reflection.
commitments.
vi

ii

Organizational

others.
v
i
A
and circumstances.
i
iii
ii
iii
iv
B
Ethical Principles

principles apply.

vi


ii
C

iii

good governance.
iv

i
ii
iii
iv
Oral examinations
Objective testing
vi

IES 6 : ASSESSMENT
Assesment
Global Business
Introduction to
Business
Compulsory
Compulsory
V
V
V
V
V
V
V
V
Competence Area
i
j
Economics
ii
iii

i
ii
A
Intellectual
iii
iv
v
i
ii
iii
Interpersonal and communication
iv
v
vi
vii
i
ii
Personal
iii
iv
v
vi
i
ii
Organizational
Organizational
iii
iv
v

i
A
Professional Skepticism Professional

judgment
ii
i
ii
iii
Ethical Principles
iv
vi
i
ii
C

iii
iv
IES 6 : ASSESSMENT
Assesment
i
ii
iii
iv
v
vi
Introduction to
Economics 1
Introduction to
Economics 2
Compulsory
Compulsory
Describe the fundamental principles of microeconomics and

macroeconomics
Describe the effect of changes in macroeconomic indicators on
business activity
Explain the different types of market structures, including perfect

competition, monopolistic competition, monopoly, and oligopoly.
Learning Outcomes
Evaluate information from a variety of perspectives through

research, analysis, and integration.
alternatives, to reach well-reasoned conclusions based on all
relevant fact and circumtances
Identify when it is appropriate to consult with specialists to solve
problems and reach conclutions
Apply reasoning, critical analysis, and innovative solve problems
Recommend solutions to unstructured, multi-faceted problems.
Display cooperation and teamwork when working towards
organizational goal
Communicate clearly and concisely when presenting, reporting in
formal and informal situations,

Apply active listening and effective interviewing techniques.
Apply negotiation skills to reach solutions and agreements.
Apply consultative skills to minimize problems, and maximize
opportunities.
Present ideas and influence others to provide support and
commitment
Apply professional skepticism through critically assessing all
information
reflection.
commitments.
Undertake assignments in accordance with established practices
to meet prescribed deadlines
Review own work and that of others to determine whether it
complies with the organizations quality standards. (No
Plagiarsm)
Apply people management skills to motivate and develop others.
Apply delegation skills to deliver assignments.

Apply leadership skills to influence others to work towards
organizational goal
S & DEVELOPMENT
Identify and evaluate reasonable alternatives to reach wellreasoned conclusions based on all relevant facts and
circumstances.
Explain the advantages and disadvantages of rules-based
and principles-based approaches to ethics.
Identify ethical issues and determine when ethical principles
apply.
Analyze alternative courses of action and determine the
ethical consequences of these
Apply the relevant ethical requirements to professional behavior

in compliance with standard 2
Explain the role of ethics within the profession and in relation to
the concept of social responsibility
Explain the role of ethics in relation to business and good
governance.
Analyze the interrelationship of ethics and law, including the

relationship between laws, regulations, and the public interest.

Oral examinations
Objective testing
Review of a portfolio of evidence on completion of workplace
activities.

confidentiality, and professional behavior to ethical dilemmas
and determine an appropriate approach
Microeconomics 1
Macroeconomics 1
Economics of
Indonesia
Mathematics for
Economics and
Business
Compulsory
Compulsory
Compulsory
Compulsory
V
V
v
v
v
v
v
v
v
v
v
v
v
Competence Area
Learning Outcomes
Business strategy and

Management
Explain the various ways that organizations may be

designed and structured
ii
Explain the purpose and importance of different types of

functional and operational areas within organizations.
iii
iv
v
Analyze the external and internal factors that may

influence the strategy of an organization.
Explain the processes that may be used to implement
the strategy of an organzation
Explain how theories of organizational behavior may be
used to enhance the performance of the individual,
teams, and the organization

ii

iii

Intellectual
iv
v
i
Interpersonal and
communication
ii

iii
iv
v
vi
vii
i
ii
iii
Personal

problems
problems.

techniques.
agreements.
and commitment
reflection.
Personal
iv

commitments.
vi

ii

Organizational

others.
v
i
A
and circumstances.
i
iii
ii
iii
iv
B
Ethical Principles

principles apply.

vi


ii
C

iii

good governance.
iv

i
ii
iii
Oral examinations
Objective testing
IES 6 : ASSESSMENT
Assesment
Assesment
iv
vi

Global Business
Management
Introduction to
Operation
Management
Introduction to
Marketing
Management
Management of
Behavior and
Human Resources
Introduction to
Stategic
Management
Compulsory
Compulsory
Compulsory
Compulsory
Compulsory
Compulsory
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
Management
Control System
Electives
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
Competence Area
Learning Outcomes

l
Thesis (Additional)
Conduct research activities that able to provide

alternatives solution to issues and problems in
accounting field

ii

iii

Intellectual
iv
v
i
Interpersonal and
communication
ii

iii
iv
v
vi
vii
i
ii
iii
Personal
iv
Organizational

problems
problems.

techniques.
agreements.
and commitment
reflection.
commitments.
vi

ii
D
Organizational


others.
v
i
A
and circumstances.
i
iii
ii
iii
iv
B
Ethical Principles

principles apply.

vi


ii
C

iii

good governance.
iv

i
ii
iii
iv
Oral examinations
Objective testing
vi

IES 6 : ASSESSMENT
Assesment
Accounting
Research Method
Statistics for
Economics and
Business
Internship
Skripsi
Undergraduate
Thesis
Compulsory
Compulsory
Compulsory
Compulsory
Compulsory
V
V
V
V
V
V
V
V
V
V
V
V
V
Competence Area
Learning Outcomes

ii

iii

Intellectual
iv
v
i
Interpersonal and
communication
ii

iii
iv
Apply active listening

Apply effective interviewing techniques.
agreements.
and commitment
reflection.
commitments.
v
vi
vii
i
ii
iii
C
Personal
iv
Organizational

problems
problems.
vi

ii

Organizational

others.
v
i
A
and circumstances.
i
iii
ii
iii
iv
B
Ethical Principles

principles apply.

vi


ii
C

iii

good governance.
iv

i
ii
iii
iv
Oral examinations
Objective testing
vi

IES 6 : ASSESSMENT
Assesment
CHARTERED ACCOUNTANT
S1
CA
Pelaporan
Korporat
Manajemen
Stratejik dan
Kepemimpinan
Compulsory
Compulsory
Etika Profesi
dan Tata
Kelola
Korporat
Akuntansi
Manajemen
Lanjutan
Manajemen
Perpajakan
Compulsory Compulsory Compulsory
yes
yes
no
yes
no
no
yes
yes
no
yes
yes
yes
yes
yes
yes
yes
yes
no
yes
yes
no
yes
no
yes
yes
yes
no
no
no
yes
yes
yes
yes
yes
no
yes
no
no
yes
yes
yes
yes
Mengikuti PPL
no
no
no
no
no
no
no
yes
no
yes
yes
yes
yes
yes
yes
yes
no
yes
no
no
no
no
yes
yes
yes
yes
no
yes
no
yes
yes
yes
yes
yes
yes
yes
yes
yes
no
no
no
no
NTANT
Manajemen
Keuangan
Lanjutan
Sistem
Informasi dan
Pengendalian
Internal
Compulsory Compulsory
Competence Area
Learning Outcomes

i
A
Intellectual
iv
i
Interpersonal and
communication

iii
iv
Apply active listening

and commitment
reflection.
commitments.
iii
Personal
iv

problems
ii
vii


ii

Organizational

i
B
Ethical Principles
ii
iii

principles apply.

ii

good governance.
i
ii
iii
iv
Oral examinations
Objective testing
IES 6 : ASSESSMENT
Assesment
CLUSTER : FINANCIAL AND A

Introduction to
Accounting 1
Introduction to
Accounting 2
Financial
Accounting 1
Financial
Accounting 2
Advanced
Financial
Accounting 1
Compulsory
Compulsory
Compulsory
Compulsory
Compulsory
yes
yes
yes
yes
S1
yes
yes
yes
yes
yes
yes
yes
v
v
v
v
v
v
v
yes
yes
yes
yes
yes
yes
yes
yes
yes
yes
TER : FINANCIAL AND ACCOUNTING REPORTING

Advanced
Financial
Accounting 2
Public Sector
Accounting
Financial
Accounting
Theory
Analysis and Use

of Financial
Statement
Islamic
Accounting
Non-Profit
Organization
Accounting
Compulsory
Compulsory
Compulsory
Compulsory
Electives
Electives
v
v
v
V
V
v
v
V
V
v
v
v
v
v
V
V
CLUSTER : MANAGEMENT ACC.
CLUSTER : FINANCE & MANAGEMENT
Government
Accounting
Cost Accounting
Management
Accounting
Sustainability
Reporting and
Assurance
Quantitative
Methods in
Business
Financial
Management
Electives
Compulsory
Compulsory
Electives
Compulsory
Compulsory
V
V
V
V
V
V
v
v
v
V
V
V
V
V
FINANCE & MANAGEMENT
CLUSTER : TAXATION
CLUSTER : AU
Investment and
Capital Market
Advanced
Corporate
Finance
Taxation 1
Taxation 2
International
Taxation
Tax
Management
Auditing 1
Compulsory
Electives
Compulsory
Compulsory
Electives
Electives
Compulsory
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
CLUSTER : AUDIT & ASSURANCE SERVICE

Auditing 2
Information
System Audit
Compulsory
Electives
CLUSTER G CLUSTER: BUS. LAW
Investigative
Auditing &
Government
Internal Audit
Forensic
Financial Audit
Accounting
Electives
Electives
Corporate
Governance
Cooperatives
Electives
Compulsory
Compulsory
V
V
V
V
V
V
V
V
V
V
V
V
V
V
CLUSTER: BUS. LAW
CLUSTER INFORMATION SYSTEM
CLUSTER : BUSINESS ENV
Introductory
Business Law
Accounting
Information
System
Management
Information
System
Information
Technology
Management
Information
System Audit
Global Business
Introduction to
Business
Compulsory
Compulsory
Compulsory
Electives
Electives
Compulsory
Compulsory
V
v
v
V
V
V
V
V
V
V
V
v
CLUSTER" ECONOMICS
Introduction to
Economics 1
Introduction to
Economics 2
Compulsory
Compulsory
Microeconomics Macroeconomics
1
1
Economics of
Indonesia
Mathematics for
Economics and
Business
Compulsory
Compulsory
Compulsory
Compulsory
V
V
CLUSTER: BUSINESS STRATEGY & MANAGEMENT

Global Business
Management
Introduction to
Operation
Management
Introduction to
Marketing
Management
Management of
Behavior and
Human
Resources
Introduction to
Stategic
Management
Management
Control
System
Compulsory
Compulsory
Compulsory
Compulsory
Compulsory
Compulsory
Electives
V
V
V
V
V
V
V
V
V
V
V
V
CLUSTER : THESIS
OTHERS
Accounting
Research
Method
Statistics for
Economics and
Business
Internship
Skripsi
MPKT A
MPKTB
Compulsory
Compulsory
Compulsory
Compulsory
Compulsory
Compulsory
V
V
V
V
V
v
V
V
V
V
V
v
v
V
v
V
V
V
V
V
V
MMI
KOMBIS
APEB
Compulsory
Compulsory
Compulsory
V
V
V
V
V
V
V
V
V
V

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Competence Area

IES 3 : PROFESSIONAL DEVELOPMENT

Evaluate information from a variety of perspectives

Apply professional judgment, including identification and

Identify when it is appropriate to consult with specialists

Communicate clearly and concisely when presenting,

Demonstrate awareness of cultural and communication

Apply reasoning, critical analysis, and innovative solve

Apply active listening and effective interviewing

Anticipate challenges and plan potential solutions.

Apply an open mind to new opportunities.

Undertake assignments in accordance with established

Review own work and that of others to determine

Apply people management skills to motivate and develop

Apply leadership skills to influence others to work

Identify ethical issues and determine when ethical

Apply the fundamental ethical principles of integrity,

Apply the relevant ethical requirements to professional

Explain the role of ethics within the profession and in

Commitment to public interest

Explain the role of ethics in relation to business and

Analyze the consequences of unethical behavior to the

Workplace assessment of competence by employers

Review of a portfolio of evidence on completion of

CLUSTER : FINANCIAL AND ACCOU

INANCIAL AND ACCOUNTING REPORTING

Analysis and Use

CLUSTER : MANAGEMENT ACC.

CLUSTER : FINANCE & MANAGEMENT

CLUSTER : AUDIT & ASSU

USTER : AUDIT & ASSURANCE SERVICE

CLUSTER: BUS. LAW

LUSTER: BUS. LAW

CLUSTER INFORMATION SYSTEM

CLUSTER : BUSINESS ENV

CLUSTER: BUSINESS STRATEGY & MANAGEMENT

Compulsory Compulsory Compulsory Compulsory

IES 2 : TECHNICAL COMPETENCE

Financial accounting and

Apply accounting principles to transactions and other

Prepare financial statements, including consolidated

Interpret reports that include non-financial data, for

IES 3 : PROFESSIONAL DEVELOPMENT

Evaluate information from a variety of perspectives

Apply professional judgment, including identification and

Identify when it is appropriate to consult with specialists

Communicate clearly and concisely when presenting,

Demonstrate awareness of cultural and communication

Apply reasoning, critical analysis, and innovative solve

Apply active listening and effective interviewing

Manage time and resources to achieve professional

Anticipate challenges and plan potential solutions.

Apply an open mind to new opportunities.

Undertake assignments in accordance with established

Review own work and that of others to determine

Apply people management skills to motivate and develop

Identify ethical issues and determine when ethical

Apply the fundamental ethical principles of integrity,

Apply the relevant ethical requirements to professional

Explain the role of ethics within the profession and in

Commitment to public interest

Explain the role of ethics in relation to business and

Analyze the consequences of unethical behavior to the