Program Studi Doktor Ilmu Akuntansi (PSDIA) di Fakultas Ekonomi dan Bisnis Universitas Brawijaya (FEB UB) merupakan program pendidikan tertinggi yang bertujuan untuk menghasilkan lulusan dengan kemampuan akademik dan penelitian yang unggul dalam bidang akuntansi. Program ini dirancang untuk mencetak akademisi, peneliti, dan profesional yang mampu mengembangkan ilmu akuntansi secara konseptual dan aplikatif, serta memberikan kontribusi nyata dalam dunia akademik maupun praktik bisnis di tingkat nasional dan internasional.
Visi
Menjadi Program Studi Doktor Ilmu Akuntansi terkemuka bertaraf internasional yang mampu memberikan pencerahan intelektual, mental, dan spiritual guna mendorong inovasi ilmu akuntansi dan pengembangan jiwa kewirausahaan sebagai kontribusi bagi peradaban manusia.
Misi
Kurikulum Program Doktor Ilmu Akuntansi FEB UB mencakup berbagai mata kuliah lanjutan yang meliputi akuntansi keuangan, akuntansi manajemen, audit, perpajakan, dan akuntansi sektor publik. Program ini menekankan pentingnya penelitian orisinal dan inovatif yang dapat memberikan solusi terhadap permasalahan kontemporer di bidang akuntansi dan bisnis. Setiap mahasiswa diwajibkan melakukan penelitian yang mendalam dan menyusun disertasi sebagai puncak dari proses akademik mereka, dengan bimbingan dari para dosen dan pakar di bidangnya.
Mahasiswa dalam program ini juga didorong untuk berkolaborasi dalam riset internasional dan aktif dalam publikasi ilmiah di jurnal-jurnal bereputasi. FEB UB menyediakan fasilitas yang mendukung, termasuk akses ke sumber daya riset dan seminar ilmiah, untuk memastikan mahasiswa dapat berkontribusi secara maksimal dalam pengembangan ilmu akuntansi.
Dengan tenaga pengajar yang terdiri dari akademisi dan praktisi berpengalaman, Program Studi Doktor Ilmu Akuntansi FEB UB memberikan pembelajaran yang mendalam dan relevan dengan perkembangan terbaru di dunia akuntansi. Selain itu, mahasiswa juga diberikan kesempatan untuk berinteraksi dengan berbagai pihak, baik dari kalangan akademisi maupun praktisi bisnis, yang memperluas wawasan dan jaringan mereka.
Lulusan Program Doktor Ilmu Akuntansi FEB UB diharapkan mampu berperan sebagai pemimpin intelektual di bidang akuntansi, baik sebagai dosen dan peneliti di institusi pendidikan tinggi, maupun sebagai konsultan atau pemimpin strategis di dunia usaha dan sektor publik. Dengan fondasi yang kuat dalam penelitian, teori, dan praktik akuntansi, para lulusan juga siap untuk menghadapi tantangan global serta berkontribusi pada pengembangan kebijakan yang transparan, akuntabel, dan berkelanjutan.
Melalui dedikasi terhadap keunggulan akademik dan penelitian, Program Studi Doktor Ilmu Akuntansi FEB UB Universitas Brawijaya berkomitmen untuk terus menjadi institusi terdepan dalam pengembangan ilmu akuntansi di Indonesia.
Profil Lulusan
Program Studi Doktor Ilmu Akuntansi (PSDIA) bertujuan menghasilkan lulusan yang mengabdikan diri sebagai akademisi dan peneliti yang mampu memecahkan masalah dan mengembangkan ilmu akuntansi secara filosofis melalui penelitian yang orisinil, teruji, dan kontributif
Capaian Pembelajaran Lulusan
Capaian pembelajaran lulusan (ILO) Program Studi DPIA meliputi empat kompetensi, antara lain: sikap, pengetahuan, keterampilan umum, dan keterampilan khusus, sebagai berikut:
KKNI | ILO | ||
KK 3 | Capable of developing knowledge in accounting and its relation to other relevant disciplines, both in national and global contexts | ILO 1 | Capable of developing innovative knowledge in accounting with an interdisciplinary, multidisciplinary, and transdisciplinary approach, beneficial to the stakeholders |
P1 | Capable of mastering the philosophy of management accounting, financial accounting, sharia accounting, public sector accounting, social and sustainability accounting, auditing or accounting information systems and their relation to other relevant disciplines and solving the problems related to accounting through an interdisciplinary, multidisciplinary and transdisciplinary approach | ILO 2 | Capable of solving scientific accounting problems, accounted for scientific and academic ethics |
KK 4 | Capable of leading the development of accounting research in a sustainable research roadmap in accordance with an interdisciplinary, multidisciplinary and transdisciplinary approach, beneficial for the stakeholders and the development of accounting science | ILO 3 | Capable of managing, leading and developing sustainable accounting research with an interdisciplinary, multidisciplinary and transdisciplinary approach, beneficial for the stakeholders and the development of accounting science |
KU 2 | Capable of compiling interdisciplinary, multidisciplinary or transdisciplinary research, including theoretical studies and/or experiments in science, technology, art and innovation as outlined in the form of dissertations, and papers published in reputably international journals | ILO 4 | Capable of publishing original, examined, and contributing scientific papers in reputably international scientific journals |
S9 | Capable of demonstrating a responsible attitude towards area of expertise independently | ILO 5 | Capable of demonstrating a responsible attitude, discipline by upholding religious values, morals, and academic ethics in developing original, qualified, contributing science and research as well as implementing academic integrity through a plagiarism-free attitude |
The relationship between the faculty’s mission and DPIA’s mission and PEO is as follows:
FACULTY MISSION | DPIA MISSION | PEO | |
Organising international standard economics and business in accordance with research, entrepreneurship and awareness of divinity, humanity, and the environment | Organising accounting science by upholding religious, ethical, qualified, contextual, environmental and international insight | PEO 1 | Capable of transferring knowledge and solving problems in accounting science through interdisciplinary, multidisciplinary, and transdisciplinary approaches. |
Developing science and technology in the fields of economics and business through research characterised by religious values and universal | Accelerating the development of research and innovation in accounting with a multi-paradigm approach | PEO 2 | Capable of managing, leading and developing original and contributing accounting research through various paradigms (multiparadigm) and research methodologies as well as disseminating in reputably international journals. |
Inspiring, empowering, and serving the community through education and research | Supporting the implementation of community service based on education and research organised by the Accounting Department so as to provide benefits to stakeholders. | PEO 3 | Capable of demonstrating integrity and responsibility for work in their field of expertise by upholding religious values, morals, and academic ethics. |
The relationship between the PEO and the ILO is as follows:
ILO | PEO 1 | PEO 2 | PEO 3 | |
ILO 1 | Capable of developing innovative knowledge in accounting with an interdisciplinary, multidisciplinary, and transdisciplinary approach, beneficial for the stakeholders | V | ||
ILO 2 | Capable of solving scientific accounting problems, accounted for scientific and academic ethics | V | ||
ILO 3 | Capable of managing, leading and developing the sustainable accounting research through an interdisciplinary, multidisciplinary, transdisciplinary and multiparadigm approach, beneficial for the stakeholders and the development of accounting science. | v | ||
ILO 4 | Capable of publishing original, examined, and contributing scientific papers in reputably international scientific journals | v | ||
ILO 5 | Capable of demonstrating a responsible attitude and discipline by upholding the values of religious, moral, and academic ethics in developing original, qualified and contributing science and research as well as demonstrating academic integrity through plagiarism-free attitude | v |
Penyelenggaraan pendidikan di DPIA dianggap sebagai jalur sampingan dalam gugus mata pelajaran, yang ditempuh dalam jangka waktu minimal 3 tahun (6 semester) dan maksimal 7 tahun (14 semester). Kurikulum DPIA terdiri dari 3 rumpun mata pelajaran, yang terdiri dari: mata kuliah wajib, mata kuliah peminatan, dan mata kuliah pilihan. Mata kuliah peminatan wajib terdiri dari Minat Akuntansi Manajemen, Minat Akuntansi Syariah, Minat Akuntansi Sektor Publik, Minat Akuntansi Keuangan, Minat Akuntansi Keberlanjutan, Minat Auditing, dan Minat Sistem Informasi Akuntansi. Mata kuliah dirancang per semester, dimana pada semester I mahasiswa menempuh 5 mata kuliah wajib, pada semester II mahasiswa menempuh 1 mata kuliah wajib, 2 mata kuliah minat wajib, dan 1 mata kuliah atau mata kuliah pilihan lainnya. Semester ketiga dialokasikan untuk disertasi. Beban studi DPIA PS berjumlah 55 SKS, dimana 28 SKS tersebut termasuk dalam beban studi total, dengan pembagian beban studi sebagai berikut:
DPIA Subject Clusters
Courses | Credit Load |
Compulsory Courses | 46 credits |
Specialisation Courses | 6 credits |
Elective courses | 3 credits |
Total Credits | 55 credits |
The following tables illustrate DPIA Subject Clusters:
Compulsory Courses | Specialisation Courses | Elective courses |
1. Philosophy of Science 2. Positivism Accounting Research Methodology 3. Interpretivism Accounting Research Methodology 4. Critical Accounting Research Methodology 5. Postmodernism Accounting Research Methodology 6. Independent Study (Scientific Publication) 7. Dissertation |
Concentration in Management Accounting 1. Management Accounting Research 2. Strategic Management Research Concentration in Islamic Accounting 1. Sharia Accounting Research 2. Islamic Money and Capital Market Research Concentration in Public Sector Accounting 1. Public Sector Accounting Research 2. State & Regional Finance Research Concentration in Financial Accounting 1. Market Based Accounting Research 2. Investment Management & Capital Market Research Concentration in Sustainability Accounting 1. Sustainability Accounting Research 2. Corporate Social Responsibility Research Concentration in Auditing 1. Auditing Research 2. Corporate Governance Research Concentration in Accounting Information Systems 1. Accounting Information System Research 2. Digital Accounting Research |
1. Behavioural Accounting 2. Forensic Accounting 3. Fiqh For Economy 4. Public Economy 5. Sociology 6. Multivariate Statistics 7. Anthropology 8. psychology 9. English for Academic Writing |
No | Posisi | Nama |
---|---|---|
1 | Guru Besar | Prof. Eko Ganis Sukoharsono, SE., M.Com.Hons., Ph.D |
2 | Guru Besar | Prof. Dr. Unti Ludigdo, SE., M.Si., Ak |
3 | Guru Besar | Prof. Made Sudarma, SE., Ak., MM |
4 | Guru Besar | Prof. Iwan Triyuwono, SE., Ak., M.Ec., Ph.D |
5 | Guru Besar | Prof. Dr. Dra. Erwin Saraswati, M.Acc |
6 | Lektor Kepala | Dr.Drs.Roekhudin, Ak., M.Si |