New Student Orientation Day 2016/2017 Master Program in Accounting

Mission Statement “To be a global leading master program in accounting uniting accounting, ethics and societal values using entrepreneur spirit to continuously improve the process of learning, research, and community services”

Learning Goals Producing graduates who have holistic, rational, ethical mindset as well as intuitive-rational in contemporary context Producing graduates who have knowledge and skills in the field of accounting and are capable to develop and apply their knowledge in the business, profession and society in general Producing accounting science characterized by multi-paradigm approach uniting duality and dichotomy embedded in the modern accountancy theoretically and empirically.

Curriculum The Curriculum of Master Program in Accounting FEB UB is distinguished according to the track taken, namely Academic and Professional track.

Academic Track Curriculum The curriculum of Academic Track is structured into 5 (five) group of courses namely: (1) Program Compulsory Course , (2) Compulsory Course(Academic Track), (3) Course Interest/Concentration, (4) Elective Course, (5) Final Project (Thesis)

The study load of Academic Track is 48 Credit Points (CPs) Academic Track Courses Categories CPs Program Compulsory 9 Track Compulsory 12 concentration Elective 6 Thesis Total 48

Professional Track Curriculum The curriculum of Professional Track is structured into 5 (five) categories of courses namely: (1) Program Compulsory Course , (2) Compulsory Course (Professional Track), (3) Course Interest/Concentration, (4) Elective Course, (5) Final Project (Thesis)

The study load in Professional Track is 45 CPs Professional Track Courses Categories SKS Program Compulsory 9 Track Compulsory concentration 12 Elective Thesis 6 Total 45

List of Courses Academic Track Program Compulsory Courses No Code Course Credits Smt. 1 EBA 2001 Professional Ethics and Spirituality 3 2 EBA 2002 Accounting Theory EBA 2003 Multiparadigm Accounting Total CPs 9

Compulsory Courses Academic Track No Code Course Credits Smt 1. EBA2101 Positive Research Methodology 3 II 2. EBA2102 Statistics 3. EBA2103 Non-Positive Research Methodology 4. EBA2104 Sociology Accounting Total CPs 12 2

Elective Courses (9 CPs) No Code Course Credits Smt 1. EBA2004 Public Sector Policy 3 I / II / III 2. EBA2005 Management Strategy 3. EBA2006 Social Responsibility Accounting 4. EBA2007 Organization Theory 5. EBA2008 Current Issues in Taxation 6. EBA2009 Accounting Behavior 7. EBA2010 Forensic Accounting Total CPs 21

Course Interest/Concentration Business Accounting No Code Course Credits Smt 1. EBA2201 Financial Analysis and Capital Markets (A) 3 III 2. EBA2202 Management and Cost Accounting (A) 3. EBA2203 Auditing and Attestation (A) 4. EBA2204 Systems and Information Technology (A) Total CPs 12

Course Interest/Concentration Public Sector Accounting No Code Course Credits Smt 1. EBA2205 Public Sector Accounting(A) 3 III 2. EBA2206 Public Sector Financial Management (A) 3. EBA2207 Legal Aspects of Public Finance (A) 4. EBA2208 Public Sector Auditing (A) Total CPs 12

Course Interest/Concentration Shari’a Accounting No Code Course Credits Smt 1. EBA2209 Shari’a Accounting (A) 3 III 2. EBA2210 Shari’a Financial Management (A) 3. EBA2211 Fiqh Muamalah (A) 4. EBA2212 Business Management Shari’a (A) Total CPs 12

Course Interest/Concentration Tax Accounting No Code Course Credits Smt 1. EBA2213 Tax Accounting (A) 3 III 2. EBA2214 Tax Law (A) 3. EBA2215 Tax Planning(A) 4. EBA2216 Fiscal Policy (A) Total CPs 12

Course Interest/Concentration Accounting and Commercial Law Hybrid No Code Course Credits Smt 1. EBA2217 Legal Aspects in Business (A) 3 III 2. EBA2218 Corporate Law (A) 3. EBA2219 Law Political Economics (A) 4. EBA2220 Forensic Accounting (A) Total CPs 12

Final Project No Code Course Credits Smt 1. UBU6007 Thesis (A) 9 IV Total CPs

List of Courses Professional Track Program Compulsory Courses No Code Course Credits Smt 1. EBA2001 Professional Ethics and Spirituality 3 I 2. EBA2002 Accounting Theory 3. EBA2003 Multiparadigm Accounting Total CPs 9

Compulsory Courses Professional Track No Code Course Credits Smt 1. EBA2105 Quantitative Decision Making Techniques 3 II 2. EBA2106 Systems and Information Technology (T) 3. EBA2107 Applied Research Methodology Total CPs 9

Social Responsibility Accounting Elective Courses No Code Course Credits Smt 1. EBA2004 Public Sector Policy 3 I / II / III 2. EBA2005 Management Strategy 3. EBA2006 Social Responsibility Accounting 4. EBA2007 Organization Theory 5. EBA2009 Accounting Behavior 6. EBA2010 Forensic Accounting Total CPs 18

Course Interest/Concentration Business Accounting No Code Course Credits Smt 1. EBA2221 Financial Analysis and Capital Markets (T) 3 III 2. EBA2222 Management Accounting and Cost (T) 3. EBA2223 Auditing and Attestation (T) 4. EBA2224 Current Issues in Taxation (T) Total CPs 12

Course Interest/Concentration Public Sector Accounting No Code Course Credits Smt 1. EBA2225 Public Sector Accounting (T) 3 III 2. EBA2226 Public Sector Financial Management (T) 3. EBA2227 Legal Aspects of Public Finance (T) 4. EBA2228 Public Sector Auditing (T) Total CPs 12

Course Interest/Concentration Shari’a Accounting No Code Course Credits Smt 1. EBA2229 Accounting Shariah (T) 3 III 2. EBA2230 Financial Management Shariah (T) 3. EBA2231 Fiqh Muamalah (T) 4. EBA2232 Business Management Shariah (T) Total CPs 12

Course Interest/Concentration Tax Accounting No Code Course Credits Smt 1. EBA2233 Tax Accounting (T) 3 III 2. EBA2234 Tax Law (T) 3. EBA2235 Planning Taxation (T) 4. EBA2236 Fiscal Policy (T) Total CPs 12

Course Interest/Concentration Accounting and Commercial Law Hybrid No Code Course Credits Smt 1. EBA2237 Legal Aspects in Business 3 III 2. EBA2238 Company Law 3. EBA2239 Law Politics Economics 4. EBA2240 Forensic Accounting Total CPs 12

Final Project No Code Course Credits Smt 1. UBU6007 Thesis (A) 9 IV Total CPs

(1) Program Compulsory Courses, List of Courses Master Program in Accounting Professional Track Accounting & Valuation Hybrid The curriculum of accounting and valuation Hybrid concentration is structured in 4 (four) categories of courses namely: (1) Program Compulsory Courses, (2) Compulsory Courses Professional Track, (3) Course Interest/Concentration, (4) Final Project (Thesis)

Study Load of Accounting and Valuation Hybrid concentration is 48 CPs Professional Track Courses Categories CPs Program Compulsory 9 Track compulsory 18 Course interest/concentration 15 thesis 6 Total CPs 48

Program Compulsory Courses No Code Course Credits Smt 1. EBA2001 Professional Ethics and Spirituality 3 I 2. EBA2002 Accounting Theory 3. EBA2003 Multiparadigm Accounting Total CPs 9

Compulsory Course Professional Track No Code Course Credits Smt 1. EBA2107 Applied Research Methodology 3 II 2. EBA2108 Mathematical Finance and Valuation 3. EBA2109 Financial Management and Capital Markets 4. EBA2110 Environmental Business and Commercial Law 5. EBA2222 Management Accounting and Cost (T) 6. EBA2223 Auditing and Attestation (T) Total CPs 18

Course Interest/Concentration No Code Course Credits Smt 1. EBA2241 Introduction / Business Assessment Element 3 II 2. EBA2242 Indonesian Appraisal Standards 3. EBA2243 Business Assessment I 4. EBA2244 Business Assessment II 5. EBA2245 Business Assessment III Total CPs 15

Final Project No Code Course Credits Smt 1. UBU6008 Thesis (T) 6 IV Total CPs

Thesis Supervisory Supervisory committee consist of lecturers responsible to supervise a thesis. Each student is supervised by a maximum of 2 supervisors; one of whom acts as the supervisory head and the other as the member.

Responsibilities of Supervisory Comittee 1. Supervise the planning the research process the writing of journal articles and the thesis writing. 2. Give on evaluation on the research proposal (research proposal examination), research process research result seminar, thesis writing and thesis examination. 3. Attend the research proposal examination, research result seminar and thesis examination of the supervised student. .

Thesis Writing Stages Thesis Proposal examination Research result Seminar Thesis Examination

Journal Publication Besides being liable to complete lectures and a thesis, according to article 2 dictum 2 of the UB Rector Regulation No. 336/PER/2012 regarding the publication of scientific work in scientific periodicals as the graduation requirement for the educational program of Bachelor. Master, and Doctoral, and article 7 item 2 of the UB Rector Regulation No. 427/PER/2012 on Academic Regulation of UB Master program, students of master degree are required to make publication in nationally accredited scientific journals or international scientific journals, suggested by the Head of Study program.

Journal Publication regulation The procedure of this publication is stated below: a. The publication topic is related to the student’s thesis or field of study. b. the draft to be published must be approved by the supervisors. c. Publication made is a joint publication between the student and the supervisor. d. the inclusion order of the writer’s name is based on the agreement between the student and supervisor according to the contribution of each. e. the student and lecturer who produce the publication must and only mention the institution of Postgraduate Program of Faculty of Economics and Business University of Brawijaya. .

Plagiarism Prior to the examination, the examinee have to take a plagiarism test admitted by the study program. Plagiarism checker: FEB UB (start from 2015) Postgraduate Program UB

Subject Passing Evaluation Number (value) Grade Letter Grade Number Ability >80 – 100 A 4 Excellent >75 – 80 B+ 3.5 Between excellent and Good >69 – 75 B 3 Good >60 – 69 C+ 2.5 Between good and fair >55 – 60 C 2 Far >50 – 55 D+ 1.5 Between fair and less >44 – 50 D 1 Less 0-44 E Fail

Components and Values of Thesis Passing Grade No. Component Value (%) 1. Examination score of research proposal 10 2. Research activity score 20 3. Journal article writing and research result seminar score 30 4. Thesis examination score 40   Total 100

Graduate Predicate Students are considered graduating from the master program and entitled Master if they: 1. Complete their study with a total number of minimum credit points as stated in the regulation of each study program. 2. Obtain a minimum score of B in each subject. 3. Obtain a GPA of ≥ 3.00 4. Passing the thesis examination

Graduate Predicate (Contd.) 1. Graduate with the predicate of cum laude if: a. The GPA of subjects and thesis supporting subjects ≥ 3.75. b. An A grade for the thesis. c. Publish more than one article based on their thesis result in a national scientific journal accredited by Directorate General of Higher Education or international journal (at least have already had the article acceptance letter to be published), and d. The maximum study period is 5 (five) semesters. 2. Graduate with the predict of very satisfactory if: a. cannot fulfill requirements in point 1a and 1b; b. Obtain a minimum GPA of 3.50 and < 3.75; c. Publish an article based on the thesis result in a national scientific journal accredited by Directorate General of Higher Education or international journal (at least have already had the article acceptance letter to be published).

Graduate Predicate (Contd.) 3. Graduates with the verdict of satisfying predicate if: a. Obtain a minimum GPA of 3 and < 3.50, b. Publish an article based on the thesis result in a national scientific journal accredited by Directorate General of Higher Education or international journal (at least have already had the article acceptance letter to be published). The graduation predicate is decided by the examiners commission and ratified by the Dean/Head of study program.

Graduation Requiement To be able to join the graduation ceremony as well as receive the graduation certificate, the student must: 1. Graduate from the Master program. 2. Have made publication related to the thesis in scientific national journal, accredited is prioritized, or international journal. 3. Meet other requirements as assigned by Postgraduate Programs FEB UB.

Others TPA SCORE : 500 TOEFL SCORE : 500 Study Period StudyPeriod: 4 tahun No extension for study period TPA SCORE : 500 TOEFL SCORE : 500

Achievement BAN-PT Accreditation: A International Accreditation: ABEST21

Discussion