| Semester | Kode | Nama Mata Kuliah (in) | Course Name (Eng) | SKS | ECTS | Total | |
| SKS | ECTS | ||||||
| WN10002 | Pendidikan Kewarganegaraan | Civic Education | 2 | 3,2 | |||
| WU11001 | Bahasa Inggris Akademik | English for Academics | 2 | 3,2 | |||
| AK11001 | Pengantar Manajemen | Introduction to Management | 2 | 3,2 | |||
| AK11002 | Pengantar Perpajakan | Introduction to Taxation | 3 | 4,8 | |||
| 1 | AK11003 | Pengantar Akuntansi | Introduction to Accounting | 3 | 4,8 | 19 | 30,4 |
| AK11004 | Teori Ekonomi | Economic Theory | 2 | 3,2 | |||
| AK11005 | Matematika Ekonomi dan Bisnis | Mathematics for Economicsand Business | 2 | 3,2 | |||
| AK11006 | Bisnis Digital | Digital Business | 3 | 4,8 | |||
| WN10001 | Pendidikan Pancasila | Pancasila Education | 2 | 3,2 | |||
| WU12002 | Bahasa Inggris Profesi | English for Profession | 2 | 3,2 | |||
| WU12003 | Kenusaputraan | Kenusaputraan | 1 | 1,6 | |||
| AK12007 | Akuntansi Perpajakan | Tax Accounting | 3 | 4,8 | |||
| 2 | AK12008 | Akuntansi Keuangan | Financial Accounting | 3 | 4,8 | 19 | 30,4 |
| AK12009 | Akuntansi Biaya | Cost accounting | 3 | 4,8 | |||
| AK12010 | Statistika Bisnis | Statistics for Business | 3 | 4,8 | |||
| AK12011 | Bank dan Lembaga Keuangan Non-Bank | Bank and Non-Bank Financial Institutions | 2 | 3,2 | |||
| WN20004 | Agama dan Etika | Religion and Ethics | 2 | 3,2 | |||
| AK21012 | Akuntansi Manajemen | Management Accounting | 3 | 4,8 | |||
| AK21013 | Akuntansi Keuangan Komprehensif | Comprehensive Financial Accounting | 3 | 4,8 | |||
| AK21014 | Manajemen Keuangan | Financial management | 2 | 3,2 | |||
| 3 | AK21015 | Pengauditan | Auditing | 3 | 4,8 | 21 | 33,6 |
| AK21016 | Sistem Informasi Akuntansi | Accounting InformationSystem | 2 | 3,2 | |||
| AK21017 | Praktikum Perpajakan | Taxation Practice | 2 | 3,2 | |||
| AK21018 | Hukum Bisnis | Business Law | 2 | 3,2 | |||
| AK21019 | Sistem Informasi Manajemen | Management Information S | 2 | 3,2 | |||
| WN20003 | Bahasa Indonesia dan Budaya | Indonesian Language andCulture | 2 | 3,2 | |||
| AK22020 | Audit Komprehensive | Comprehensive Audit | 3 | 4,8 | |||
| AK22021 | Analisa Laporan Keuangan | Financial statement Analysis | 2 | 3,2 | |||
| AK22022 | Akuntansi Sektor Publik | Public sector accounting | 3 | 4,8 | |||
| 4 | AK22023 | Akuntansi dan Pelaporan Perusahaan | Corporate Accounting and Reporting | 3 | 4,8 | 21 | 33,6 |
| AK22024 | Metodologi Penelitian | Research Methodology | 3 | 4,8 | |||
| AK22025 | Praktikum Akuntansi Keuangan | Practicum of FinancialAccounting | 2 | 3,2 | |||
| AK22026 | Teori Akuntansi | Accounting Theory | 3 | 4,8 | |||
| AK31027 | Akuntansi Keperilakuan | Behavioral Accounting | 2 | 3,2 | |||
| AK31028 | Teknologi Digital Akuntansi | Accounting DigitalTechnology | 3 | 4,8 | |||
| AK31029 | Manajemen Strategik | Strategic Management | 2 | 3,2 | |||
| AK31030 | Praktikum Audit | Auditing Practice | 2 | 3,2 | |||
| 5 | AK31031 | Investasi dan Pasar Modal | Investment and CapitalMarket | 3 | 4,8 | 24 | 38,4 |
| AK31032 | Etika Profesi | Professional Ethics | 2 | 3,2 | |||
| AK31033 | Akuntansi Keuangan Syariah | Sharia Financial Accounting | 2 | 3,2 | |||
| WU30004 | Praktek Kerja Lapangan (PKL) | Work in Practice | 2 | 3,2 | |||
| - | Mata Kuliah Pilihan Peminatan | Specialization Elective Course | 6 | 9,6 | |||
| 6 | FB32001 | Kewirausahaan | Entrepreneurship | 2 | 3,2 | ||
| WU30005 | Kuliah Kerja Nyata (KKN) | Community Service | 2 | 3,2 | 19-24 | 30,4-38,4 | |
| - | MK Pilihan I: MBKM/SCP /Pendalaman | Elective Course I: MBKM/ SCP /In-Depth | 15 | 24 | |||
| FB41002 | Filsafat Ilmu | Philosophy of Science | 2 | 3,2 | |||
| 7 | - | MK Pilihan II: MBKM/SCP /Pendalaman | Elective Course II: MBKM/ SCP /In-Depth | 15 | 24 | 17-23 | 27,2 -36,8 |
| 8 | AK40034 | Skripsi | Thesis | 6 | 9,6 | 6 | 9,6 |
| Jumlah | 146-156 | 233,6-249,6 | |||||
| Kode Code | CPL Prodi Akuntansi Univ. Nusa Putra Berdasarkan SN-DIKTI dan KKNI Level 6 CPL Accounting Study Program Univ. Nusa Putra Based on SN-DIKTI and KKNI Level 6 | Kode Code | Pemetaan dan peringkasan CPL / Program Learning Outcomes (PLO) Program Studi Akuntansi Univ. Nusa Putra Mapping and summarizing the CPL/ Program Learning Outcomes (PLO) of the Accounting Study Program Univ. Nusa Putra |
|---|---|---|---|
| Sikap (Ketentuan SN Dikti) | Sikap | ||
| Attitude (Stipulations of SN Dikti) | Attitude | ||
| S1 | Bertaqwa Kepada Tuhan yang maha esa dan mampu menunjukkan sikap religius. | PLO1 | Mampu menerapkan sikap bertanggung jawab, disiplin, beretika dan bekerjasama dalam pekerjaan berlandaskan cinta kasih tuhan, orang tua dan sesama manusia |
| Fear of God Almighty and able to show a religious attitude. | Able to apply a responsible attitude, discipline, ethics and cooperate in work based on the love of God, parents and fellow human beings | ||
| S2 | Menjunjung tinggi nilai kemanusiaan dalam menjalankan tugas berdasarkan agama, moral dan etika. | ||
| Upholding human values in carrying out duties based on religion, morals and ethics | |||
| S3 | Berkontribusi dalam peningkatan mutu kehidupan bermasyarakat, berbangsa, bernegara, dan peradaban berdasarkan Pancasila. | ||
| Contribute to improving the quality of life in society, nation, state, and civilization based on Pancasila. | |||
| S4 | Berperan sebagai warga negara yang bangga dan cinta tanah air, memiliki nasionalisme serta rasa tanggungjawab pada negara dan bangsa. | ||
| To act as citizens who are proud and love their homeland, have nationalism and a sense of responsibility to the country and nation. | |||
| S5 | Menghargai keanekaragaman budaya, pandangan, agama, dan kepercayaan, serta pendapat atau temuan orisinal orang lain. | ||
| Appreciate the diversity of cultures, views, religions, and beliefs, as well as the opinions or original findings of others. | |||
| S6 | Bekerja sama dan memiliki kepekaan sosial serta kepedulian terhadap masyarakat dan lingkungan. | PLO2 | Mampu menerapkan sikap bertanggung jawab, disiplin, beretika dan bekerjasama dalam pekerjaan berlandaskan cinta kasih tuhan, orang tua dan sesama manusia |
| Work together and have social sensitivity and concern for society and the environment. | Able to apply a responsible attitude, discipline, ethics and cooperate in work based on the love of God, parents and fellow human beings | ||
| S7 | Taat hukum dan disiplin dalam kehidupan bermasyarakat dan bernegara. | ||
| Obey the law and discipline in social and state life. | |||
| S8 | Menginternalisasi nilai, norma, dan etika akademik. | ||
| Internalizing academic values, norms, and ethics. | |||
| S9 | Menunjukkan sikap bertanggung jawab atas pekerjaan di bidang keahliannya secara mandiri. | ||
| Demonstrate a responsible attitude towards work in their area of expertise independently. | |||
| S10 | Menginternalisasi semangat kemandirian, kejuangan, dan kewirausahaan. | ||
| Internalize the spirit of independence, struggle, and entrepreneurship. | |||
| S11 | Menerapkan prinsip-prinsip etika bisnis dan profesi akuntan | ||
| Applying the principles of business ethics and the accounting profession | |||
| S12 | Menerapkan konsep trilogi nusa putra | ||
| Applying Nusa Putra trilogy concept | |||
| Keterampilan Umum (Ketentuan SN Dikti) | Keterampilan Umum | ||
| General Skills (Stipulations of SN Dikti) | General Skills | ||
| KU1 | Mampu menerapkan pemikiran logis, kritis, sistematis, dan inovatif dalam konteks pengembangan atau implementasi ilmu pengetahuan dan teknologi yang memperhatikan dan menerapkan nilai humaniora yang sesuai dengan bidang keahliannya. | PLO3 | Mampu menerapkan pemikiran logis, kritis, sistematis dan inovatif dalam penyelesaian permasalahan IPTEK, sehingga dapat mengambil keputusan secara tepat melalui solusi gagasan saintifik yang tertulis dalam karya ilmiah. |
| Able to apply logical, critical, systematic, and innovative thinking in the context of the development or implementation of science and technology that pays attention to and applies humanities values in accordance with their field of expertise. | Able to apply logical, critical, systematic and innovative thinking in solving science and technology problems, to make the right decisions through the solutions of scientific ideas written in scientific paper | ||
| KU2 | Mampu menunjukkan kinerja mandiri, bermutu, dan terukur | ||
| Able to demonstrate independent, quality, and measurable performance. | |||
| KU3 | Mampu mengkaji implikasi pengembangan atau implementasi ilmu pengetahuan dan teknologi yang memperhatikan dan menerapkan nilai humaniora sesuai dengan keahliannya berdasarkan kaidah, tata cara dan etika ilmiah dalam rangka menghasilkan solusi, gagasan, desain atau kritik seni. | ||
| Able to study the implications of the development or implementation of science and technology that pays attention to and applies humanities values according to their expertise based on scientific principles, procedures and ethics in order to produce solutions, ideas, designs or art criticisms. | |||
| KU4 | Mampu menyusun deskripsi saintifik hasil kajian tersebut di atas dalam bentuk skripsi atau laporan tugas akhir, dan mengunggahnya dalam laman perguruan tinggi. | ||
| Able to compile a scientific description of the results of the studies mentioned above in the form of a thesis or final project report, and upload it on the university website. | |||
| KU5 | Mampu mengambil keputusan secara tepat dalam konteks penyelesaian masalah di bidang keahliannya, berdasarkan hasil analisis informasi dan data. | ||
| Able to make appropriate decisions in the context of solving problems in their area of expertise, based on the results of information and data analysis. | |||
| KU6 | Mampu memelihara dan mengembangkan jaringan kerja dengan pembimbing, kolega, sejawat baik di dalam maupun di luar lembaganya. | PLO4 | Mampu menerapkan Bahasa internasional untuk berkomunikasi dengan baik dalam mengembangkan jaringan, memiliki jiwa kepemimpinan dan pengorganisasin data tanpa plagiasi. |
| Able to maintain and develop a network with supervisors, colleagues, colleagues both inside and outside the institution. | Able to apply international language to communicate well in developing networks, have leadership spirit and organize data without plagiarism. | ||
| KU7 | Mampu bertanggung jawab atas pencapaian hasil kerja kelompok dan melakukan supervisi serta evaluasi terhadap penyelesaian pekerjaan yang ditugaskan kepada pekerja yang berada di bawah tanggung jawabnya. | ||
| Able to be responsible for the achievement of group work results and supervise and evaluate the completion of work assigned to workers under their responsibility. | |||
| KU8 | Mampu melakukan proses evaluasi diri terhadap kelompok kerja yang berada di bawah tanggung jawabnya, dan mampu mengelola pembelajaran secara mandiri. | ||
| Able to carry out the process of self-evaluation of the work group under their responsibility, and able to manage learning independently. | |||
| KU9 | Mampu mendokumentasikan, menyimpan, mengamankan, dan menemukan kembali data untuk menjamin kesahihan dan mencegah plagiarisme. | ||
| Able to document, store, secure, and retrieve data to ensure validity and prevent plagiarism. | |||
| KU10 | Mampu mengkombinasikan kompetensi teknikal dan keahlian profesional untuk menyelesaikan penugasan kerja. | ||
| Able to combine technical competence and professional skills to complete work assignments. | |||
| Pengetahuan (Ketentuan KKNI lv 6) | Pengetahuan | ||
| Knowledge(Stipulations of KKNI Level 6) | Knowledge | ||
| P1 | Menguasai konsep teoritis ekonomi secara umum. | PLO5 | Menganalisis lingkungan bisnis dan organisasi di mana organisasi beroperasi termasuk ekonomi |
| Mastering general economic theoretical concepts. | Analyze the business and organizational environments in which an organization operates including the primary economics | ||
| P2 | Menguasai konsep umum manajemen dan organisasi, meliputi tata kelola, manajemen pemasaran, manajemen strategis, pengendalian internal dan lingkungan bisnis | ||
| Mastering general concepts of management and organization, including governance, marketing management, strategic management, internal control and the business environment | |||
| P3 | Menguasai konsep teoritis akuntansi secara | PLO6 | Mengevaluasi komponen pengendalian internal dan kesesuaian kebijakan akuntansi yang terkait dengan pelaporan keuangan dan menganalisis data untuk memberikan informasi yang berarti untuk mendukung pengambilan keputusan manajemen di mana akuntan profesional beroperasi |
| mendalam minimal meliputi kerangka dasar penyajian dan penyusunan laporan keuangan | Evaluate the components of internal control and appropriateness of accounting policies related to financial reporting and analyze the data to provide meaningful information to support management decision making in which professional accountant operate | ||
| Mastering theoretical accounting concepts | |||
| in-depth at least includes the basic framework for the presentation and preparation of financial statements | |||
| P4 | Menguasai konsep umum dan prinsip-prinsip akuntansi, meliputi: | ||
| 1) siklus akuntansi; | |||
| 2) pengakuan, pengukuran, penyajian, dan pengungkapan elemen-elemen laporan keuangan untuk entitas tersendiri dan entitas konsolidasian; | |||
| 3) analisis laporan keuangan; | |||
| 4) penghitungan dan pengendalian biaya produk dan jasa; | |||
| 5) perencanaan dan penganggaran; | |||
| 6) manajemen berbasis aktivitas; | |||
| 7) pengukuran dan pengendalian kinerja; | |||
| 8) sektor publik | |||
| Mastering general concepts and accounting principles, including: | |||
| 1) accounting cycle; | |||
| 2) recognition, measurement, presentation and discLOsure of financial statement elements for separate entities and consolidated entities; | |||
| 3) analysis of financial statements; | |||
| 4) calculation and control of product and service costs; | |||
| 5) planning and budgeting; | |||
| 6) activity-based management; | |||
| 7) performance measurement and control; | |||
| 8) public sector | |||
| P5 | Menguasai konsep umum dan prinsip-prinsip perencanaan, prosedur dan pelaporan audit | ||
| Mastering general concepts and principles of audit planning, procedures and reporting | |||
| P6 | Menguasai konsep umum dan prinsip-prinsip manajemen keuangan | ||
| Mastering general concepts and principles of financial management | |||
| P7 | Menguasai pengetahuan faktual dan metode aplikasi etika bisnis dan kode etik profesi akuntansi dalam menjalankan aktivitas kerja dalam bidang akuntansi | ||
| Mastering factual knowledge and application methods of business ethics and the code of ethics of the accounting profession in carrying out work activities in the accounting field | |||
| P8 | Menguasai pengetahuan faktual kebijakan dan regulasi yang relevan dengan bidang akuntansi dan pemaknaannya meliputi peraturan perpajakan dan hukum bisnis | PLO7 | Menjelaskan peraturan perundang-undangan perpajakan yang berlaku di lingkungan bisnis dan lingkungan organisasi |
| Mastering factual knowledge of policies and regulations relevant to the accounting field and their meanings including tax regulations and business law | Explain the tax laws and regulations applicable to the business environment and organizational environment | ||
| P9 | Menguasai prinsip dan teknik penggunaan teknologi informasi yang relevan dengan bidang akuntansi | PLO8 | Menjelaskan dan menggunakan teknologi informasi untuk mendukung analisis data dan pengambilan keputusan |
| Mastering the principles and techniques of using information technology that are relevant to the accounting field | Explain and use information technology to support data analysis and decision making | ||
| P10 | Menguasai konsep teoritis secara mendalam tentang kebutuhan informasi untuk pengambilan keputusan | ||
| Mastering in-depth theoretical concepts about information needs for decision making | |||
| P11 | Mampu memahami konsep penulisan, metodologi karya ilmiah, dan pembelajaran secara mandiri | ||
| Able to understand the concept of writing, the methodology of scientific work, and independent learning | |||
| Keterampilan Khusus (Ketentuan KKNI lv 6) | Keterampilan Khusus | ||
| Special Skills (Stipulations of KKNI Level 6) | Special Skills | ||
| KK1 | Mampu menyusun kertas kerja audit melalui pengumpulan dan pengikhtisaran bukti audit atas laPOran keuangan entitas komersial sesuai dengan standar audit dan ketentuan perundang undangan yang berlaku dalam audit atas laporan keuangan | PLO9 | Menerapkan Standar Internasional tentang Audit, Standar Pelaporan Keuangan Internasional, dan Teknik-teknik untuk mendukung pengambilan keputusan manajemen berdasarkan kode etik |
| Able to compile audit working papers through collecting and summarizing audit evidence on financial statements of commercial entities in accordance with auditing standards and applicable laws and regulations in auditing financial statements | Apply International Standards on Auditing, International Financial Reporting Standards, and techniques to support management decision making based on code of conduct | ||
| KK2 | Mampu menyusun, menganalisis, dan menginterpretasi laporan keuangan entitas tersendiri dengan mengaplikasikan prinsip akuntansi atas transaksi sesuai dengan standar akuntansi keuangan umum, standar akuntansi keuangan ETAP yang berlaku, dan standar akuntansi pemerintah | ||
| Able to compile, analyze, and interpret the financial statements of separate entities by applying accounting principles for transactions in accordance with general financial accounting standards, applicable ETAP financial accounting standards, and government accounting standards | |||
| KK3 | Mampu menyusun laporan hasil analisis atas informasi keuangan dan nonkeuangan serta pengungkapan terkait yang relevan dan andal untuk pengambilan keputusan manajerial dengan menerapkan teknik dan metode analisis akuntansi dan keuangan. | ||
| Able to compile reports on the results of analysis of financial and non-financial information and related disclosures that are relevant and reliable for managerial decision making by applying accounting and financial analysis techniques and methods. | |||
| KK4 | Mampu menerapkan kode etik bisnis dan kode etik profesi sebagai seorang akuntan | PLO10 | Menganalisis pengaruh perubahan indikator ekonomi pada aktivitas bisnis dan lingkungan organisasi termasuk strategi organisasi |
| Able to apply the code of business ethics and professional code of ethics as an accountant | Analyze the effect of changes in economic indicators on business activity and organizational environments including the strategy of an organization | ||
| KK5 | Mampu menyusun rencana strategis organisasi dan menganalisis laporan akuntansi manajemen, meliputi perencanaan dan penganggaran, manajemen biaya, pemasaran, pengukuran kinerja, dan benchmarking, yang relevan dan andal dalam mendukung pengambilan keputusan dan pengendalian manajemen dengan menerapkan teknik-teknik akuntansi manajemen. | ||
| Able to formulate organizational strategic plans and analyze management accounting reports, including planning and budgeting, cost management, marketing, performance measurement, and benchmarking, which are relevant and reliable in supporting decision making and management control by applying management accounting techniques. | |||
| KK6 | Memiliki kemampuan dalam menerapkan cara berpikir ekonomi yang baik dan benar dalam berbisnis | PLO11 | Menyiapkan perhitungan pajak langsung dan tidak langsung untuk orang pribadi dan organisasi berdasarkan peraturan perundang-undangan yang berlaku di lingkungan usaha dan kegiatan usaha |
| Have the ability to apply good and correct economic thinking in business | Prepare direct and indirect tax calculations for individuals and organization based on the laws and regulations applicable to the business environment and business activities | ||
| KK7 | Mampu menyusun laporan kewajiban perpajakan baik untuk wajib pajak individu maupun badan dengan cara menghitung dan melakukan rekonsiliasi perpajakan sesuai perundang-undangan perpajakan yang berlaku di Indonesia | ||
| Able to compile reports on tax obligations for both individual and corporate taxpayers by calculating and reconciling taxation according to the applicable tax laws in Indonesia | |||
| KK8 | Mampu menerapkan komunikasi dan hukum bisnis yang efektif sesuai dengan perilaku organisasi pada setiap bidang akuntansi | PLO12 | Menerapkan TIK untuk meningkatkan efisiensi dan efektivitas proses data dan informasi serta terlibat dalam studi mandiri untuk pengembangan wawasan dan pengalaman |
| Able to apply effective communication and business law in accordance with organizational behavior in each accounting field | Apply ICT to increase the efficiency and effectiveness of processes data and information and engage in self-study for the development of insight and experience | ||
| KK9 | Mampu mendesain proses bisnis satu entitas dalam suatu sistem informasi akuntansi yang mendukung penyediaan informasi berbasis teknologi informasi untuk mendukung pengendalian manajemen dan pengambilan keputusan organisasi dengan menggunakan pendekatan siklus pengembangan sistem (system development life cycle/SDLC) | ||
| Able to design a single entity business process in an accounting information system that supports the provision of information technology-based information to support management control and organizational decision making using a system development life cycle (SDLC) approach | |||
| KK10 | Mampu mengoperasikan dan memanfaatkan piranti lunak dalam rangka penyusunan laporan keuangan, anggaran, administrasi perpajakan, pengauditan, dan penelitian. | ||
| Able to operate and utilize software in the context of preparing financial reports, budgets, tax administration, auditing, and research. | |||
| KK11 | Mampu melakukan kajian empiric dan pemodelan dengan menggunakan metode ilmiah pada berbagai tipe organisasi berdasarkan standar akuntansi serta kemampuan untuk terlibat dalam pembelajaran mandiri | ||
| Able to conduct empirical studies and modeling using scientific methods on various types of organizations based on accounting standards and the ability to engage in independent learning | |||
| Kode Code | Profil Lulusan Program Studi Graduate Profile (GP)/ Program Educational Objectives (PEO) |
|---|---|
| PEO 1 | Lulusan yang memiliki sikap profesional dan menguasai bidang ilmu Akuntansi yang bekerja di Perusahaan maupun Instansi, Kantor Akuntan Publik dan Kantor Konsultan yang mampu menganalisa aktivitas bisnis perusahaan profit maupun non-profit, sesuai dengan Standar Profesi serta memiliki karakteristik cerdas, inovatif dan religius, (Professional Accomplishment). |
| Graduates who have a professional attitude and master the field of Accounting who work in Companies and Agencies, Public Accounting Firms and Consulting Firms who are able to analyze the business activities of profit and non-profit companies, in accordance with Professional Standards and have intelligent, innovative and religious characteristics (Professional Accomplishment). | |
| PEO 2 | Lulusan yang mampu berusaha secara mandiri maupun bekerja bersama orang lain dalam perkembangan profesionalisme di bidang ilmu Akuntansi serta memiliki karakteristik cerdas, inovatif dan religius, (Social Accomplishment). |
| Graduates who are able to work independently or work with others in the development of professionalism in the field of accounting and have intelligent, innovative and religious characteristics, (Social Accomplishment). | |
| PEO 3 | Lulusan yang mampu berkarya di bidang pendidikan sesuai dengan bidang ilmu Akuntansi serta melakukan riset dan pengabdian masyarakat, dengan mengikuti perkembangan IPTEK serta memiliki karakteristik cerdas, inovatif dan religius, (Academic Accomplishment). |
| Graduates who are able to work in the field of education in accordance with the field of accounting science and conduct research and community service, by following the development of science and technology and having intelligent, innovative and religious characteristics, (Academic Accomplishment). |