Saat ini PS S1 Akuntansi JAFEB-UB berada pada tahap 3 (2017-2021). Pada tahun 2017, beberapa prestasi telah berhasil diraih JAFEB-UB seperti meraih status sertifikasi internasional dari ACCA untuk mata kuliah perpajakan. Selanjutnya memasuki periode ke-3 pencapaian target PS, telah dimulai beberapa langkah strategis seperti penerapan mata kuliah Three in one pada mata kuliah Akuntansi Manajemen Strategis, inisiasi perbaikan sistem tata kelola dengan menyelaraskan dengan sistem tata kelola yang dibutuhkan oleh lembaga akreditasi internasional seperti ABEST 21 dan juga AACSB, penyempurnaan proses bisnis kegiatan pelayanan akademik seperti inisiasi ujian kompetensi online dan digitalisasi dokumen layanan akademik, serta penyelarasan Standard Operating Procedure (SOP) dengan peraturan yang ada. Selain itu, pada tahun 2018 mata kuliah manajemen keuangan sedang dalam proses sertifikasi ACCA (sudah diajukan) dan mempersiapkan mata kuliah auditing untuk diserahkan ke ACCA. Pada tahun 2018, PS S1 Akuntansi JAFEB-UB memulai proses perolehan sertifikasi internasional dari ICAEW untuk mata kuliah Hukum Dagang dan CIMA. Perolehan akreditasi internasional ini dapat mempengaruhi kurikulum di PS S1 Akuntansi. Selanjutnya pada bulan April 2020, PS S1 Akuntansi memperoleh Akreditasi dari ABEST 21, dan dimulainya inisiasi penerapan kurikulum Merdeka Belajar – Kampus Merdeka. PS S1 Akuntansi JAFEB-UB memulai proses perolehan sertifikasi internasional dari ICAEW untuk mata kuliah Hukum Dagang dan CIMA. Perolehan akreditasi internasional ini berpengaruh terhadap kurikulum di PS S1 Akuntansi. Selanjutnya pada bulan April 2020, PS S1 Akuntansi memperoleh Akreditasi dari ABEST 21, dan dimulainya inisiasi penerapan kurikulum Merdeka Belajar – Kampus Merdeka. PS S1 Akuntansi JAFEB-UB memulai proses perolehan sertifikasi internasional dari ICAEW untuk mata kuliah Hukum Dagang dan CIMA. Perolehan akreditasi internasional ini dapat mempengaruhi kurikulum di PS S1 Akuntansi. Selanjutnya pada bulan April 2020, PS S1 Akuntansi memperoleh Akreditasi dari ABEST 21, dan dimulainya inisiasi penerapan kurikulum Merdeka Belajar – Kampus Merdeka.
Profil lulusan PS S1 Akuntansi adalah menjadi auditor, akuntan manajemen, dan konsultan di bidang akuntansi yang berkompeten baik di sektor swasta maupun publik dan berpotensi melanjutkan ke jenjang pendidikan yang lebih tinggi.
Capaian pembelajaran lulusan (CPL) yaitu PS S1 Akuntansi ILO dirumuskan oleh program studi berdasarkan hasil penelusuran lulusan, masukan dari pemangku kepentingan, asosiasi profesi, konsorsium keilmuan, tren perkembangan keilmuan/keterampilan di masa depan, dan dari hasil-hasil tersebut. evaluasi kurikulum internal. Rumusan PS S1 Akuntansi ILO juga telah mengacu pada SN-Dikti dan deskriptor KKNI level 6 untuk jenjang pendidikan S1 yang meliputi aspek sikap, penguasaan ilmu, keterampilan umum, dan keterampilan khusus. PS S1 Akuntansi ILO juga telah disusun mengacu pada EQF yang mencakup komponen Skill, Knowledge, Responsibility, dan Autonomy. Rumusan ILO disesuaikan dan dipetakan kesesuaiannya dengan ILO yang ada sesuai SN-DIKTI.
PEO
PEO diharapkan dapat menghasilkan lulusan yang kompeten di bidang akuntansi yang akan berkarir sebagai auditor, akuntan manajemen, dan konsultan baik di sektor swasta maupun publik dengan kompetensi sebagai berikut:
ILO
ILO PS S1 Accounting is adjusted based on PEO PS S1 Accounting which includes 4 competencies contained in the KKNI including mastery of knowledge, general skills, and attitudes as follows:
| ILO | PEO 1 | PEO 2 | PEO 3 | |
| ILO 1 | Understanding the concept of accounting treatment, preparing financial statements of separate entities independently, and preparing consolidated reports under supervision according to the accepted accounting standards | v | ||
| ILO 2 | Mastering the concept of measurement and internal performance quality control, preparing analytical reports on financial and non-financial information, and presenting relevant and reliable disclosures for managerial decision making | v | ||
| ILO 3 | Mastering the techniques on finance and investment, and preparing reports on investments, funding, capital budgeting policies for making financial and investment decisions | v | ||
| ILO 4 | Mastering the techniques, principles, and procedural knowledge of the use of information technology and its applications and design business processes that support the provision of technology-based information in decision marking | v | ||
| ILO 5 | Mastering the concepts, tax regulations, and business laws and preparing reports on the fulfillment of tax obligations for both personal or corporate taxpayers according to the tax regulations in Indonesia | v | ||
| ILO 6 | Mastering audit concepts, assess audit risks under supervision, and preparing audit working papers independently | v | ||
| ILO 7 | Creating innovative business strategies and concepts based on market opportunities | v | ||
| ILO 8 | Designing, conducting, and publishing researches with the appropriate methodologies | v | ||
| ILO 9 | Implementing logical, critical, systematic, and innovative thinking in the context of the development of knowledge and technology | v | ||
| ILO 10 | Expressing ideas and present information clearly, both spoken and written, to stakeholders by using Bahasa Indonesia or English | v | ||
| ILO 11 | Working together and having social sensitivity and concern for the community and the environment | v | ||
| ILO 12 | Demonstrating responsibility for working in the field of expertise and internalising the spirit of independence and entrepreneurship | v | ||
| ILO 13 | Applying the principles of business and accounting professional ethics | v |
Tabel berikut menjelaskan struktur mata kuliah jalur pendidikan reguler Program Sarjana Akuntansi FEB UB. Struktur jalur belajar mandiri dirinci lebih lanjut dalam pedoman belajar mandiri. Mahasiswa PS S1 Akuntansi dinyatakan lulus apabila telah menyelesaikan minimal 144 SKS dengan rincian sebagai berikut:
| Lectures Specialist | Credit |
| General Compulsory Courses | 8 |
| University Compulsory Courses | 14 |
| Faculty Compulsory Courses | 18 |
| Study Program Compulsory Courses | 76 |
| Elective courses | 28 |
| Total (SKS) | 144 |
| Total (ECTS) | 216 |
SPECIALISATION
Peminatan mengacu pada mata kuliah pilihan yang merupakan peminatan yang direkomendasikan, disesuaikan dengan kebutuhan pemangku kepentingan, yang terdiri atas:
Keuangan Syariah
Akuntansi Manajemen dan Sistem Informasi
Sektor publik
Perpajakan
Detail penjelasan masing-masing peminatan adalah sebagai berikut:
Peminatan ini dimaksudkan untuk membekali mahasiswa agar memiliki kompetensi diri dan sosial dalam pengelolaan keuangan dan akuntansi berdasarkan nilai syariah. Mahasiswa akan dibekali dengan kajian bisnis dan ekonomi Islam beserta dasar fiqh, konsep dan praktik akuntansi berbasis syariah, manajemen keuangan syariah, serta filosofi dan metode pengembangan akuntansi syariah.
2. Akuntansi Manajemen dan Sistem Informasi
Peminatan ini dimaksudkan untuk membekali mahasiswa agar memiliki kompetensi akuntansi umum dalam manajemen bisnis dan memahami penerapan sistem informasi dalam dunia bisnis. Mahasiswa akan dibekali dengan manajemen bisnis dalam lingkungan global/internasional, manajemen risiko dalam perusahaan, perkembangan akuntansi dan pelaporan keuangan, perkembangan teknologi dunia bisnis analisis laporan keuangan dan penilaian aset, serta teknik deteksi penipuan keuangan.
This specialisation is intended to equip students to have competence as accountants working in the government sector and non-profit organizations. In addition, students would be equipped with financial management skills, internal and external audits, implementation and development of accounting information systems, planning and control of spending, decision making, and performance evaluation systems in public sector entities.
This specialisation is intended to equip students to have accountant competencies adding the value in the field of taxation. This concentration builds the basic framework to understand tax law, the impact of taxes and the integration of tax planning in business decisions. Students are provided with courses that aim to understand and respond to tax rules comprehensively in regional, national and international regulations.
INDEPENDENT LEARNING CURRICULUM
In order to support MBKM the Independent Learning-Independent Campus programme, the following list of learning activities is provided for the students:
This form of learning activity as set by study programme is eligible for the students in semesters 5, 6 and 7.
Course Map
The assessment of the process and student learning outcomes in the UB manual includes: (a) the principles of assessment; (b) the assessment techniques and instruments; (c) the assessment mechanisms and procedures; (d) the implementation of the assessment; (e) the reporting of the assessment; and (f) the student graduation. UB lecturers are required to implement the principles of assessment which are educative, authentic, objective, accountable, and transparent in an integrated manner.
Assessment Component Proportion*
| Components | Proportion |
| Participation/Contribution in class | 15% |
| Quiz | 15% |
| Structured Tasks | 20% |
| Midterm exam | 25% |
| Final exams | 25% |
Notes: *) The proportion of Assessment Components is adjusted to the learning outcomes and assessment methods in each study programme.
Based on the proportion of these score components, the absolute score calculation is applied as follows: NAb = 0.15 P + 0.15 Q + 0.20 US + 0.25 US + 0.25 US
Conversion of Absolute Score, Grade Point and Numerical Score
| Absolute Score | Grade Point | Numerical Score |
| >80 – 100 | A | 4.0 |
| > 75 – 80 | B+ | 3.5 |
| > 69 – 75 | B | 3.0 |
| > 60 – 69 | C+ | 2.5 |
| > 55 – 60 | C | 2.0 |
| > 50 – 55 | D+ | 1.5 |
| > 44 – 50 | D | 1.0 |
| 0 – 44 | E | 0.0 |
The presented table illustrates the assessment method with a grading system scheme based on conventional methods (faculty standard). However, S1 Accounting study programme also applies an assessment method with a grading system scheme based on Collaborative Learning Methods consisting of Case Based Learning and Project Based Learning, with the following composition of the percentage of assessment:
Proportion of Assessment Components with Collaborative Learning Methods
| Components | Project- Based | Case-Based |
| Project results | 35% | – |
| Participation | 25% | 55% |
| Quiz | 10% | 5% |
| Midterm exam | 15% | 15% |
| Final exam | 15% | 15% |
Assessment of ILO Achievements
The following activities are the measurement method for the achievement of the ILO for S1 Accounting study programme:
| Competence-based CLO Components | Assessment Components |
| Cognitive | Assignment, Quiz, UTS, UAS |
| Attitude | Participation and Assignment |
| Knowledge-based CLO Components | Assessment Components |
| Understanding | Assignment, Quiz, Participation |
| Application- Analysis | Assignment, Quiz, Participation, UTS, UAS |
ILO and CLO achievement standards
| 80<= Score | Excellent |
| 60 <= Score<80 | Satisfactory |
| 50<=Score<60 | Developing |
| 0<Score<50 | Unsatisfactory |
To maintain the quality of education, the Undergraduate Programme in Accounting is supported by lecturers who have expertise in their fields and fulfill the criteria for national higher education competency standards. Currently, the Undergraduate Programme in Accounting is supported by lecturers who hold the title of Professor, Doctor, at least Masters and Practitioners.