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INA
Curriculum
Identity
Institution Name | Udayana University |
Name of Educational Institution | Udayana University |
Study Program Name | Diploma III Accounting |
Year Established | 1993 |
External Accreditation | LAMEMBA — Independent Accreditation Agency for Economics, Management, Business and Accounting |
Accreditation Status | Accredited with an Excellent (Unggul) rating; Decree No. 1473/DE/A.5/AR.10/VIII/2024; valid from 16 August 2024 to 16 August 2029 |
Graduate Title | Associate Degree in Accounting (A.Md. Ak.) |
Minimum/Maximum Study Period | 3 years (6 semesters); maximum study period of 6 years (12 semesters) |
Minimum Credits | 110 SKS (semester credit units) |
Medium of Instruction | Indonesian |
Admission Requirements | Applicants to the Diploma III Accounting Study Program, Faculty of Economics and Business, Udayana University, must be graduates of senior high schools, vocational high schools, Islamic senior high schools (SMA/SMK/MA), or equivalent institutions, and meet the applicable admission requirements. Student admission is conducted through the National Selection Based on Achievement (SNBP), the National Selection Based on Tests (SNBT), and Udayana University’s Independent Selection pathway. Applicants are assessed on academic achievement, test-based selection results, and/or other criteria applicable to the admission pathway. Applicants must satisfy administrative requirements, pass the selection process, complete document verification, and re-register in accordance with Udayana University regulations. Admissions are subject to available places and the selection rules for the relevant academic year. |
Study Program Profile
Graduate Profile |
An accounting, finance, or taxation staff member in private enterprises, the public sector, or government institutions who can prepare financial statements, present product-cost information, and carry out tax reporting under an accountant’s supervision, using information technology and adhering to professional ethics.
A junior external or internal auditor who can assist with audit assignments under an auditor’s supervision, using information technology and adhering to professional ethics.
An associate-level accounting graduate with entrepreneurship and managerial capabilities to establish and develop a start-up business. |
Scientific Focus | The courses in the Diploma III Accounting Study Program, Faculty of Economics and Business, Udayana University, provide students with conceptual foundations and applied skills in accounting processes, financial information management, and financial statement preparation. Learning begins with the accounting environment, identifying and recording transactions, journal entries, ledgers, and trial balances, followed by the preparation of financial statements for service, merchandising, and manufacturing entities. The curriculum also includes general education, introductory management and business, economics-related courses, and entrepreneurship. Technical competencies are developed through financial accounting and advanced financial accounting, cost and management accounting, taxation, auditing, and public sector accounting. Course content covers the accounting treatment of financial statement items; cost and product costing; information for planning, control, and decision-making; the preparation of tax documents; and audit procedures and documentation. Applications are broadened through sector-specific accounting for hospitality businesses, banking institutions, and Village Credit Institutions (Lembaga Perkreditan Desa, LPDs) in Bali. Conceptual learning is complemented by practicum courses involving transaction simulations, report preparation, accounting software, data management, the application of accounting information systems, and audit working papers. The curriculum also includes Professional Reporting Methods, Work Placement, Project-Based Work Placement, and the Final Study Project. Together, the courses emphasize applying accounting concepts to workplace tasks, processing and reporting financial information, and developing practical skills appropriate to the scope of diploma-level graduate competencies. |
Relevance to Industry Needs | Evaluation is conducted through tracer studies, focus group discussions (FGDs), and benchmarking. Stakeholder feedback indicates that graduates demonstrate strengths in fundamental accounting, financial reporting, taxation, willingness to learn, and clerical skills. Areas requiring further development include professional communication and discussion, English proficiency, the use of information technology and data analysis in accounting work, soft skills, and adaptation to developments in accounting and tax standards and regulations. The curriculum responds by strengthening case methods, team-based projects, practical learning, and workplace experience with partner organisations. |
Learning Methods | The mode of delivery is specified as face-to-face, emphasising active, student-centred learning through lectures, discussions, presentations, case methods, team-based projects, practical classes, and work placements. Face-to-face refers to the delivery mode, whereas case-based, project-based, and practical approaches refer to teaching methods or learning activities. |
C. Student Learning Outcomes (SLO)
Attitude | Able to demonstrate devotion and Pancasila-based character by upholding human values, integrity, honesty, academic and professional ethics, compliance with laws, discipline, independence, and responsibility; to cooperate, respect diversity, care for society and the environment, demonstrate nationalism, contribute to the advancement of society, the nation, the state, and civilization, and internalize perseverance and entrepreneurial spirit. (S1–S10). |
Knowledge | Master general concepts of business and professional ethics, business law and environment, economics, the Indonesian economy, management, leadership, entrepreneurship, financial management, business processes, data management, digital technology, and organizational communication; and be able to think independently and critically as a lifelong learner to support responsible accounting work and business development, including in leading sectors and local institutions. (P1–P6). Master general theoretical concepts of accounting encompassing financial reporting, cost accounting, management accounting, taxation, auditing, and sector-specific accounting in the hotel industry, banking institutions, and Village Credit Institutions (LPD) to support accounting and audit assignments of broad scope within the graduate’s authority. (P7–P15). |
General Skills | Able to apply managerial capabilities, conduct evaluations, make business decisions, and develop work competencies to initiate, manage, and independently grow an enterprise with an entrepreneurial spirit. (KU6, KU7). Able to manage data and information accurately, validly, securely, and traceably to perform accounting work of broad scope with measurable quality under generally accepted accounting principles, selecting suitable methods based on data analysis while upholding academic and professional integrity. (KU1, KU2, KU3, KU8, KU10). Able to use information and communication technology, prepare and communicate reports effectively in Indonesian and foreign languages through various media, collaborate with others, and adapt to changes in the work environment and advances in technology. (KU4, KU5, KU9). |
Special Skills | Able to carry out the accounting process; prepare, present, disclose, and analyze financial information; and fulfil domestic tax obligations for private and public-sector entities, manually or with information technology, in accordance with applicable standards and regulations within the scope of the graduate’s work. (KK1–KK8). Able to calculate product costs and process, analyze, and present cost-accounting, management-accounting, budgeting, and managerial financial-analysis information to support planning, control, decision-making, and performance appraisal in enterprises. (KK9–KK11). Able to identify, document, and use accounting information systems and assist with basic internal or external audit procedures under an auditor’s supervision, including understanding internal control, collecting and documenting audit evidence, preparing audit working papers, using information technology, and upholding professional standards and ethics. (KK12–KK13). Able to apply sector-specific accounting processes in the hotel industry, banking institutions, and Village Credit Institutions (LPD), manually or with information technology, according to entity characteristics and applicable standards and requirements. (KK14–KK15). |
D. Daftar Mata Kuliah
Semester 1 |
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Semester 2 |
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Semester 3 |
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Semester 4 |
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Semester 5 |
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Semester 6 |
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UDAYANA UNIVERSITY