Concentration

The Bachelor Degree of Accounting has a Specialization that consists of:

  1. Financial Accounting
  • Independently, able to present complete Financial Reports for various forms of entities (Services, Trade) and various types of entities (commercial, government and social), in accordance with Indonesian GAAP and SAK ETAP (LSP-DASAR)
  • Through supervision, able to manage investment portfolios
  • Through supervision, able to present a complete combination of Financial Reports for relations between head office and branches (domestic and foreign)
  • Independently, able to determine principles, concepts, methods, and techniques as well as other financial accounting criteria in presenting quality financial reports.
  • Through supervision, able to present the Parent-Child relationship Consolidated Financial Statements, both domestic and foreign
  • Independently, able to analyze and interpret the results of Financial Statements of Commercial Companies, Government Institutions and Islamic Financial Institutions.
  • Through supervision, able to present complete Financial Reports for manufacturing company entities.
  1. Public Sector Accounting
  • Independently, able to carry out the accounting process in accordance with Government Accounting Standards.
  • Through supervision, able to present a complete Financial Report for government entities in accordance with Government Accounting Standards
  • Through Supervision and independence are able to utilize software for the presentation of Accrual-based Government Financial Reports (SAIBA).
  • Through supervision, able to design performance measures for assessing management of government institutions that meet the principles of good government governance (GGG)
  1. Islamic Financial Accounting
  • Independently, able to carry out the accounting process for sharia banking institutions in accordance with Islamic Accounting Standards.
  • Through supervision, able to present a complete Financial Report for sharia financial entities in accordance with Islamic Financial Accounting Standards
  • Melalaui Supervision, able to evaluate the Shraiah contract and apply the principles of Islamic accounting for murabaha aqad, mudarabah and other aqad-aqad
  1. Tax Accounting
  • Independently able to calculate the amount of corporate tax payable (PPh 21, 25) in accordance with Indonesian tax laws and regulations
  • Through supervision it is able to carry out the accounting process required for calculating profits for tax purposes
  • Through supervision, able to present fiscal financial reports and be able to reconcile the company’s financial statements in accordance with RI tax provisions and laws
  • Through supervision, able to provide consulting to companies and private individuals for tax debt calculation and tax reporting
  1. Management Accounting
  • Through supervision, able to present accounting information to support management in carrying out the planning function
  • Through supervision, able to present accounting information to support management in carrying out the Control function
  • Through supervision, being able to present accounting information to support management perform the function of Performance Evaluation and Feedback
  1. Accounting Information System
  • Independently, able to design database relational structures
  • Design and create web-based online-trading systems (e-commerce) applications
  • Through supervision is able to analyze and design and develop accounting applications such as cash, accounts receivable, inventory, fixed assets, etc.)
  • Through supervision, able to analyze and design and make applications for the company’s Financial Accounting System for the purpose of Commercial and Fiscal financial reporting
  • Through supervision, able to design and develop accounting information systems for Tax planning, specifically for Medium, Small and Micro Enterprises (MSMEs) companies