The development of MPIA JAFEB UB curriculum is based on a philosophical basis which is a mutual agreement. The philosophical foundation is formulated based on the philosophical foundation of national education based on Pancasila and the 1945 Constitution of the Republic of Indonesia. National education has the function of developing capabilities and shaping the character and civilization of a dignified nation in order to educate the nation’s life, aiming to develop the potential of students to become human beings who are faithful and devoted to God Almighty, have a noble character, care for the surrounding environment. Therefore, the philosophical foundations used in curriculum development in JAFEB UB are Divine Awareness, Humanity Awareness, and Environmental Awareness.
The development of MPIA JAFEB UB curriculum is also based on a sociological foundation. Education is a process of socialization through interaction to get to a cultured human being. It is hoped that this foundation can be used as a basis for educating students in accordance with cultural values, and can live integrated with other community members as well as possible. The curriculum developed by MPIA JAFEB UB is based on mutually agreed social and cultural values. Social and cultural values used by MPIA JAFEB UB in curriculum development are Honest, Trustworthy, Compassionate, Sincere, Progressive, Fair, Participatory, Responsive, Empathy, Reliable, and Family.
The Psychological Foundation is used as the basis for curriculum development, so that the curriculum is able to continuously encourage student curiosity and can motivate lifelong learning. The compiled curriculum is expected to encourage students to create hope (Hope), inspire, empower, enlighten, and be wise in society, nation and state.
The profile of MPIA graduates is expected to become managers, consultants, intermediate researchers, and educators in the field of accounting with a holistic mindset, and ethical rationale, in a contemporary context that internalizes the multiparadigm character of modern accounting theoretically and empirically and has the potential to continue to higher education levels. Description of the graduate profile is illustrated as follows:
The purpose of Master’s Programme in Accounting, intermediate researchers, and educators who have practical competence and specialized research in the field of accounting based on global awareness, entrepreneurial spirit, ethical awareness, social responsibility, and critical and integrative thinking with competencies as follows:
- PEO 1 : Developing theory in accounting through research with a multi-paradigm perspective, and apply it in accounting decision making using inter-multidisciplinary strategies
- PEO 2 : Having a strong commitment to explore accounting theory and research, and developing independently, critically and innovatively in a dynamic global environment
- PEO 3 : Demonstrating an attitude of responsibility, ethics, care for the social environment, entrepreneurial spirit and leadership in the team
The relationship between the PEO and the ILO is as follows:
|ILO||PEO 1||PEO 2||PEO 3|
|ILO 1||Capable of developing theory in the field of accounting and its specialization through the management of research results from both a multi-paradigm perspective and the latest developments based on an inter-multidisciplinary strategy||V|
|ILO 2||Capable of developing research methods and manage research in the fields of accounting and business and publish it in reputable national/international journals||V|
|ILO 3||Capable of compiling ideas, thoughts, and theory-based arguments based on academic ethics and communicate them to the public as a form of decision making||v|
|ILO 4||Capable of cooperating and have social sensitivity and concern for society and the environment||v|
|ILO 5||Capable of initiating responsibility for work in their field of expertise independently in applying ethical principles||v|
ILO MAPPING AND STUDY PROGRAMME COURSES
|E||Statistics and Multivariate||–||V||V||V||V|
|E||Advanced and Digital Management Accounting||V||–||V||V||V|
|E||Contemporary Financial Accounting||V||–||V||V||V|
|E||Current Issues in Taxation||V||–||V||V||V|
|E||Financial Accounting and Capital Market||V||–||V||V||V|
|M||Positive Research Methodology||–||V||V||V||V|
|M||Non-Positive Research Methodology||–||V||V||V||V|
|M||Advanced Management Accounting||V||–||V||V||V|
|M||Auditing and Assurance||V||–||V||V||V|
|M||Information Systems and Technology||V||–||V||V||V|
|M||Financial Accounting Theory||V||–||V||V||V|
|M||Professional Ethics and Corporate Governance||V||–||V||V||V|
|S||Public Sector Audit||V||–||V||V||V|
|S||Sustinability and Integrated Reporting||V||–||V||V||V|
|S||Management information System||V||–||V||V||V|
|S||Accounting information system||V||–||V||V||V|
|S||Strategic Management Accounting||V||–||V||V||V|
|S||Market Based Accounting Research||V||–||V||V||V|
|S||Public Sector Accounting and Management||V||–||V||V||V|
|S||Sharia Accounting Theory||V||–||V||V||V|
|S||Sharia Business and Financial Management||V||–||V||V||V|
|S||Accounting and Tax Planning||V||–||V||V||V|
E = Elective
M = Mandatory
S = Specialization
The implementation of education in MPIA is an academic path and is described in several groups of subjects that will be taken for a maximum of 4 years (8 semesters). The MPIA curriculum consists of 3 groups of subjects, namely a group of compulsory programme subjects, a group of compulsory specialization courses, and a group of elective courses. The compulsory specialization courses consist of interest in Financial Accounting, interest in Public Sector Accounting, interest in Sharia Financial Accounting, interest in Tax Accounting, interest in Management Accounting, and interest in Accounting Information Systems. The coursework has been designed per semester, where in semester I, students take 4 compulsory programme courses, semester II take 4 compulsory programme courses, and semester III each takes 2 compulsory specialization courses and 2 elective courses and semester IV takes a thesis.
Distribution of MPIA Subject Group Study Loads
|Programme Compulsory Courses||24 credits||Semester 1, 2|
|Compulsory Specialization Courses||6 credits||Semester 2|
|Elective courses||6 credits||Semester 2|
|Thesis||9 credits||3rd semester|
|Total credits||45 credits|
According to the curriculum, MPIA includes the compulsory subject group (33 credits), the compulsory specialization course group (6 credits) and the elective course group (6 credits). Roadmap of courses based on subject groups as follows:
Roadmap of MPIA Courses
Assessment in MPIA includes participation items (presentations), mid-semester exams (UTS), end-of-semester exams (UAS), and assignments. The scoring system for each item is part of the curriculum in the Academic Manual for Masters and Doctorate Programme where the assessment process includes 2 stages. First, the proportion of the CLO which is adjusted to the level of closeness/attachment between the CLO and the assessment items and the proportion for each course which of course will be different in line with the cognitive aspects (Knowledge and Special Skills), General Skills, and Attitudes. Second, the proportion of the CLO against the ILO is based on the level of closeness of the CLO to the ILO. The level of closeness/attachment consisted of high (conversion of number 3), medium (conversion of number 2) and low (conversion of number 1). The score is calculated by the formula: level of closeness / attachment (conversion of numbers): with total CLO. The ILO and CLO achievement standards are as follows:
|65<= Score <80||Satisfactory|
|50<= Score <65||developing|
|0< Score <50||Unsatisfactory|
Thesis is a final task that must be carried out by MPIA JAFEB UB students which is prepared in a manner and format in accordance with applicable regulations, and the preparation is under the supervision and guidance of the Advisory Commission. The stages of the thesis are the Proposal Commission, the thesis proposal exam, the research result seminar exam (thesis design) and the thesis exam. The weight of the thesis assessment includes the value of the research proposal exam, research implementation, research implementation and thesis final exam. The final thesis score is the combined score between the thesis test scores and other values obtained by students when conducting thesis writing activities before carrying out the thesis examination. The assessment for each component of the Thesis Graduation Score uses a numerical value (with a range of 0 to 100) which is then converted into the Equivalent Value of Numbers, Quality Letters and Quality Scores that apply in UB and all follow the guidelines as in the assessment of course graduation. The minimum final grade to pass the thesis is 3.00 (B). The thesis assessment rubric covered several aspects, including: Thesis Quality (25%), Critical Elements (25%), Contribution (20%), Structure, Language & Conventions (15%) dan Thesis Defense or Oral Presentation (15%) as illustrated in the following:
|> 81||71-80||55-70||< 55|
|25%||Quality of Thesis||All aspects & components of the topics were addressed and researched in great profundity within the thesis. Student will be able to further extend.||Majority aspects & components of the topics were addressed and researched in great profundity within the thesis. Provides opportunities for additional and fruitful research.||Majority aspects & key components of the topics were addressed and researched adequately within the thesis. Extension possible but more extensive work may be required.||Several key aspects and components were addressed inadequately and less researched. Further research possibility is minor due to its very limitations.|
|25%||Critical Elements||The thesis exhibits incredible profundity of investigation, assessment and translation. It illustrates a profound and wide understanding of the issues raised within the question.||The thesis exhibits the prove of analysis, assessment and interpretation. It illustrates a profound understanding of the subject matter and context.||The thesis exhibits acceptable levels of analytical competence and logical precision.||The thesis exhibits basic understanding of the situation and unable to demonstrate acceptable analysis.|
|20%||Contribution||Original and creative. Several important contributions.||Very original work. At least one important contribution. Introduces new methodology or techniques to the field.||Demonstrates originality. In total, it provides some contributions but contains no single important/major contribution.||Requires further extensive work to stretch and find the contribution. Thesis is more likely considered as structured assignment rather than research publication.|
|15%||Structure, Language & Conventions||All aspects of the writing conform to a high academic or professional standard. No revision or changes, acceptable as it is.||Majority aspects of the writing conform to a high academic or professional standard. Very few changes or additions are required for the revision.||Majority aspects of the writing conform to an acceptable academic or professional standard. Some normal changes are necessary for the revision.||Majority aspects of the writing is presented with basic/non-academic structure. Major revisions required.|
|15%||Thesis Defense(Oral Presentation)||Professional and well-organized presentation. Outstanding slides and handouts. All questions and feedbacks are addressed in a knowledgeable and respectful manner.||Well thought-out and well-prepared presentation. Decent slides and handouts. Most of the questions and feedbacks are addressed in a knowledgeable and respectful manner.||Acceptable and understandable presentation despite it is not well-organized. Some slides and handouts are difficult to understand with several typos and errors. Able to answer questions and feedback despite having difficulty with several questions.||Poorly-organized presentation with many unclear points. Poor quality slides and handouts provided. Unable to answer and respond to a number of questions. Not good enough.|
A student is declared to have graduated from MPIA and entitled to a master’s degree if:
- Completing college with a total number of credits taken at least in accordance with the provisions of each study programme.
- Achieving the minimum grade for all courses is B.
- Completing lectures, theses and other academic assignments with a GPA>3.0 during the study period
- Passing the thesis exam and have revised the thesis exam with a maximum of 2 months from the time the thesis exam is held.
- Completing other requirements set by the study programme.
Furthermore, the graduation predicate for students who have passed is set as follows:
- Graduating with honors (Cum Laude) if:
- GPA of subjects and elective courses (supporting Thesis) > 3.75.
- Thesis Value A.
- Publish the results of his thesis research in more than one article title in scientific publications in the form of proceedings and or international scientific journals indexed by Scopus or Web of Science Core Collection, national journals that are accredited or have a minimum status of Sinta 2, and UB journals as determined by the Chancellor.
- The maximum length of study is five semesters.
- Passing with the predicate Very Satisfactory if:
- Does not meet other requirements in point (1).
- GPA > 3.5 (total for lectures and thesis).
- Passing with the predicate Satisfactory if it reaches a GPA of 3.0 < GPA < 3.5.
The graduation predicate is determined by the thesis examiner assembly and approved by the Dean/KPS.
To maintain the quality of education, the Master Programme in Accounting is supported by lecturers who have expertise in their fields and fulfil the criteria for national higher education competency standards. Currently, the Master Programme in Accounting is supported by lecturers who hold the title of Professor, Doctor, and Practitioners.