Currently, JAFEB-UB’s PS S1 Accounting is in phase 3 (2017-2021). In 2017, several achievements have been realized by JAFEB-UB such as achieving international certification status from ACCA for taxation courses. Furthermore, entering the 3rd period of achieving the PS target, several strategic steps have been initiated such as the implementation of the Three in one course for the Strategic Management Accounting course, initiating the improvement of the governance system by aligning with the governance system required by international accreditation institutions such as ABEST 21 and also AACSB, improvement of business processes for academic service activities such as initiation of online competency exams and digitization of academic service documents, as well as alignment of Standard Operating Procedures (SOP) with existing regulations. In addition, in 2018 the financial management course is in the ACCA certification process (already submitted) and preparing auditing courses to be submitted to ACCA. In 2018, PS S1 Accounting JAFEB-UB started the process of obtaining international certification from ICAEW for Commercial Law and CIMA courses. Obtaining this international accreditation can affect the curriculum in PS S1 Accounting. Furthermore, in April 2020, PS S1 Accounting obtained Accreditation from ABEST 21, and initiation began to implement the Freedom to Learn curriculum – Independent Campus. PS S1 Accounting JAFEB-UB begins the process of obtaining international certification from ICAEW for Commercial Law and CIMA courses. Obtaining this international accreditation affects the curriculum in PS S1 Accounting. Furthermore, in April 2020, PS S1 Accounting obtained Accreditation from ABEST 21, and initiation began to implement Merdeka Learning curriculum – Merdeka Campus. PS S1 Accounting JAFEB-UB begins the process of obtaining international certification from ICAEW for Commercial Law and CIMA courses. Obtaining this international accreditation can affect the curriculum in PS S1 Accounting. Furthermore, in April 2020, PS S1 Accounting obtained Accreditation from ABEST 21, and initiation began to implement Freedom to Learn curriculum – Independent Campus.
The profile of PS S1 Accounting graduates is to become an auditor, management accountant, and consultant in the field of accounting who is competent in both the private and public sectors and has the potential to continue to higher education levels.
A graduate learning outcome (CPL), which is ILO PS S1 Accounting, is formulated by study programs based on the results of graduate searches, input from stakeholders, professional associations, scientific consortia, trends in future scientific/skill developments, and from the results of internal curriculum evaluations. The formulation of the ILO PS S1 Accounting has also referred to the SN-Dikti and the KKNI descriptor level 6 for the S1 education level which includes aspects of attitude, mastery of knowledge, general skills, and special skills. The ILO PS S1 Accounting has also been prepared referring to the EQF which includes the Skill, Knowledge, Responsibility, and Autonomy components. The ILO formulation was adjusted and mapped its conformity with the existing ILO in accordance with SN-DIKTI.
PEO is expected to generate the competent graduates in accounting who will have careers as auditors, management accountants, and consultants in both the private and public sectors with the following competencies:
- Mastering theoretical concepts in accounting and business, and able to apply them to solve problems in their field (PEO 1)
- Having a strong commitment to explore the fields of accounting, business, and its applications, and always develop themselves independently in a dynamic global environment (PEO 2)
- Demonstrating an attitude of responsibility, ethics, awareness for the social environment, entrepreneurial spirit and teamwork (PEO 3)
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|
The following table describes the structure of the courses for regular education pathway of Undergraduate Programme in Accounting, FEB UB. The structure of independent learning pathway is further detailed in the independent learning guidelines. PS S1 Accounting students are declared to have passed if they have completed a minimum of 144 credits with the following details:
|General Compulsory Courses||8|
|University Compulsory Courses||14|
|Faculty Compulsory Courses||18|
|Study Program Compulsory Courses||76|
Specialisation refers to an elective subject that is recommended specialisation, tailored to the needs of the stakeholders, consisting of:
- Sharia Finance
- Management Accounting and Information Systems
- Public Sector
Details of the explanation of each specialisation are as follows:
- Sharia Finance
This specialisation is intended to equip students to have self and social competence in financial management and accounting based on sharia score s. Students would be equipped with Islamic business and economic studies along with the underlying fiqh, sharia-based accounting concepts and practices, sharia financial management, as well as the philosophy and methods of developing sharia accounting.
- Management Accounting and Information Systems
This specialisation is intended to equip students to have general accounting competence in business management and to understand the application of information systems for the business world. Students would be equipped with business management in a global/international environment, risk management in companies, developments in accounting and financial reporting, technological developments for the business world of financial statement analysis and asset valuation, and financial fraud detection techniques.
- Public Sector
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:
- Providing the Thematic Community Service Programme (excluding community service activities of 4 credits)
- Accomplishing Internships/work practices, from which internship activities are divided into 4 areas, including: Management Accounting and Information Systems, Public Sector, Sharia Finance, and Taxation
- Providing student exchange programme in accordance with additional learning achievements based on special regulations of each intended study programme within and outside Universitas Brawijaya.
- Ensuring that MBKM refers to Kepmendikbud Number 754/P/2020, concerning Key Performance Indicators number 2, which is the Certified Independent Study and Internship Programme (MSIB) to develop hard-skill and soft-skills, thus students are capable of undertaking the industrial revolution 4.0 (regulated specifically by the study programme).
This form of learning activity as set by study programme is eligible for the students in semesters 5, 6 and 7.
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*
|Participation/Contribution in class||15%|
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
Assessment of ILO Achievements
The following activities are the measurement method for the achievement of the ILO for S1 Accounting study programme:
- Developing the linkages between CLO and ILO with criteria of High, Medium and Low
- Transforming the linkage data of CLO with the ILO into the percentage weight of the association by dividing the numerical score of each linkage criterion by the total number of correlation scores of each ILO in CLO
- Developing CLO proportions based on assessment components including: Assignment, Participation, Quiz, Mid Exam (UTS), and Final Exam (UAS). The proportion of CLO on the assessment component is prepared by justifying each level of CLO (the level of understanding to application and analysis) to be assessed based on the appropriate assessment component and adjusted to CLO components including: cognitive abilities and attitudes, and cognitive abilities are accessed on Quiz, Exam (UTS), and Final Exam (UAS).
|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
|60 <= Score<80||Satisfactory|
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.