1. New Student Orientation Day 2016/2017 Master Program in Accounting

2. 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”

3. 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.

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

5. 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)

6. 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

7. 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)

8. 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

9. 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

10. Compulsory Courses Academic TrackNo
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

11. 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

12. Course Interest/Concentration Business AccountingNo
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

13. Course Interest/Concentration Public Sector AccountingNo
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

14. Course Interest/Concentration Shari’a AccountingNo
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

15. Course Interest/Concentration Tax AccountingNo
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

16. Course Interest/Concentration Accounting and Commercial Law HybridNo
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

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

18. 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

19. Compulsory Courses Professional TrackNo
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

20. 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

21. Course Interest/Concentration Business AccountingNo
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

22. Course Interest/Concentration Public Sector AccountingNo
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

23. Course Interest/Concentration Shari’a AccountingNo
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

24. Course Interest/Concentration Tax AccountingNo
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

25. Course Interest/Concentration Accounting and Commercial Law HybridNo
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

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

27. (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)

28. 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

29. Program Compulsory CoursesNo
Code
Course
Credits
Smt 1.
EBA2001
Professional Ethics and Spirituality 3 I 2.
EBA2002
Accounting Theory 3.
EBA2003
Multiparadigm Accounting
Total CPs 9

30. Compulsory Course Professional TrackNo
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

31. Course Interest/ConcentrationNo
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

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

33. 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.

34. 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. .

35. Thesis Writing Stages Thesis Proposal examination
Research result Seminar
Thesis Examination

36. 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.

37. 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. .

38. 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

39. 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

40. 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

41. 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 ≥ Passing the thesis examination

42. 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).

43. 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.

44. 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.

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

46. Achievement BAN-PT Accreditation: A
International Accreditation: ABEST21

47. Discussion