Learning Outcomes

No Element Association Learning Outcomes CP Prodi
1 S1 Be mindful of God Almighty and be able to show religious attitudes. V
2 S2 Uphold the value of humanity in carrying out duties based on religion, state and ethics. V
3 S3 Contribute in improving the quality of life of the people, nation, state, and the progress of civilization based on Pancasila. V
4 S4 Acting as a country that is proud and loving the homeland, has nationalism and a sense of responsibility for the country and nation. V
5 S5 Appreciate the diversity of cultures, views, religions and beliefs, as well as the opinions or original findings of others. V
6 S6 Cooperate and have social sensitivity and concern for the community and the environment. V
7 S7 Obey the law and discipline in the life of society and state. V
8 S8 Internalize academic values, norms and ethics. V
9 S9 Demonstrate an attitude of being responsible for work in his area of ​​expertise independently. V
10 S10 Internalize the principles of business ethics and the accounting profession. V
11 S11 Able to carry out Islamic teachings (aqeedah, worship, muamalah, and akhlak) in the perspective of Muhammadiyah. V
   
   
12 PP1 Mastering theoretical concepts in depth about audit planning, procedures and reporting. V
13 PP2 Mastering theoretical concepts in depth about:

1. The basic framework for the presentation and preparation of financial statements

2. Accounting policies and principles

3. Accounting cycle

4. Recognition, measurement, presentation and disclosure of elements of financial statements

5. Analysis of financial statements

V
14 PP3 Mastering theoretical concepts in depth about:

1. Calculation and control of product and service costs.

2.  Planning and budgeting

3.  Activity-based management

4.  Performance measurement and control

V
15 PP4 Mastering theoretical concepts in general quality management. V
16 PP5 Understanding business ethics and the code of ethics of the accounting profession. V
17 PP6 Mastering the concepts, principles and techniques of financial management which include:

1. Financial decision

2. Time value of money

3. Capital budgeting

4. Capital structure, capital costs and financing

5. Working capital needs

6. Cash flow analysis

V
18 PP7 Mastering the principles of investment in financial assets. V
19 PP8 Mastering theoretical concepts in depth about information needs for decision making. V
20 PP9 Mastering the techniques, principles and procedural knowledge about the use of information technology. V
21 PP10 Mastering tax concepts and regulations and business law. V
22 PP11 Mastering concepts and principles of economics. V
23 PP12 Mastering concepts and principles about:

1. Organization,

2. Governance,

3. Risk management,

4. Strategy management,

5. Internal control, and

6. Business environment

V
24 PP13 Mastering theoretical concepts in depth about:

1. The basic framework for the presentation and preparation of Islamic financial statements

2. Mastering the principles of Islamic transactions

3. Mastering Sharia transaction operations

4. Recognition, measurement, presentation and disclosure of elements of sharia entity financial statements (banking, insurance, ZISWAF Institution, and capital markets)

5. Analysis of financial performance and sharia performance

V
25 PP14 Mastering theoretical concepts in depth about:

1. The basic framework for the presentation and preparation of public sector financial statements

2. Mastering the principles of public sector transactions

3. Mastering operational transactions in the public sector

4. Recognition, measurement, presentation and disclosure of financial entity elements of public entities (local government, education and hospitals)

5. Analysis of public sector management and financial performance

V
   
   
   
26 KU1 Able to apply logical thinking, critical, systematic, and innovative in the context of the development or implementation of science and technology that pay attention to and apply the value of humanities in accordance with their fields of expertise. V
27 KU2 Able to show independent, quality and measurable performance V
28 KU3 Able to study the implications of the development or implementation of technological science that pay attention to and apply the value of humanities in accordance with their expertise based on rules, procedures and scientific ethics in order to produce solutions, ideas, designs, or art criticism. V
29 KU4 Prepare a scientific description of the results of the above study in the form of a thesis or final project report, and upload it on the college website. V
30 KU5 Able to make informed decisions in the context of problem solving in the area of ​​expertise, based on the results of analysis of information and data. V
31 KU6 Able to maintain and develop networks with mentors, colleagues, colleagues both inside and outside of his institution. V
32 KU7 Able to be responsible for the achievement of group performance results and supervise and evaluate the completion of the work assigned to workers who are under their responsibility. V
33 KU8 Able to carry out the process of self-evaluation of work groups that are under their responsibility, and able to manage learning independently. V
34 KU9 Able to document, store, secure, and rediscover data to ensure validity and prevent plagiarism. V
35 KU10 Able to combine technical competencies and professional expertise to complete work assignments. V
36 KU11 Able to present information and express ideas clearly both verbally and in writing, to stakeholders. V
37 KU 12 Able to master English (English for Business and TOEFL). V
38 KU13 Able to study independently and continuously (long life learner), Creative and innovative in providing solutions to problems (problem solving & creative skills). V
   
   
   
39 KK1 Able to independently compile audit work paper by collecting and summarizing audit evidence on commercial entity financial statements in accordance with audit standards and statutory provisions that apply in the audit of financial statements. V
40 KK2 Able to supervise evaluate audit evidence on financial statements of commercial entities in accordance with audit standards and statutory provisions that apply to audits of financial statements. V
41 KK3 Able to independently compile, analyze, and interpret individual entity financial statements by applying accounting principles to transactions in accordance with general financial accounting standards and applicable ETAP financial accounting standards. V
42 KK4 Able to supervise compile, analyze, and interpret consolidated entity financial statements by applying accounting principles to transactions in accordance with general financial accounting standards and applicable ETAP financial accounting standards. V
43 KK5 Able to independently compile reports on the results of analysis of financial and non-financial information and relevant and reliable related disclosures for managerial decision making by applying accounting and financial analysis techniques and methods. V
44 KK6 Able to be supervised in preparing investment and funding reports, which include reports on cash needs and working capital, proforma financial statements, capital budgeting reports, which are relevant for financial and investment decision making by applying financial management and investment techniques. V
45 KK7 Able to independently compile and analyze management accounting financial statements, including planning and budgeting, cost management, quality control, performance measurement, and benchmarking, which are relevant and reliable in supporting decision making and management control by applying management accounting techniques. V
46 KK8 Able to independently design business processes in an accounting information system that supports the provision of information technology-based information to support management control and organizational decision-making using the system development cycle approach (System Development Life Cycle / SDLC). V
47 KK9 Able to independently compile tax liability reports for both individual and corporate taxpayers by calculating and conducting tax reconciliation in accordance with the taxation laws in force in Indonesia. V
48 KK10 Able to independently operate and utilize software in the framework of preparing financial reports, budgets, tax administration, auditing and research. V
49 KK11 Able to independently compile, analyze, and interpret the financial statements of sharia entities by applying accounting principles to transactions in accordance with the applicable general financial accounting standards and sharia financial accounting standards. V
50 KK12 Able to independently compile, analyze, and interpret public sector financial statements by applying accounting principles to transactions in accordance with public sector financial accounting standards. V