Graduate Learning Outcomes (CPL)
The Graduate Learning Outcomes (CPL) of the Accounting Study Programme, Faculty of Economics, Universitas Islam Batik (UNIBA) Surakarta, are a concrete commitment to high standards of educational quality. They are formulated systematically with reference to the Indonesian National Qualifications Framework (KKNI) and the National Standards for Higher Education (SN-Dikti). Through learning outcomes covering attitudes, knowledge, general skills, and specific skills, we ensure that every graduate is ready to become a competent, ethical, and competitive accounting professional.
No | CPL Code | Learning Outcome |
|---|---|---|
1 | CPL 1 | Devoted to God Almighty, of noble character, and acting as professional citizens in accounting, grounded in Islamic values. |
2 | CPL 2 | Upholds integrity, honesty, responsibility, and fairness by adhering to academic and professional ethics in all learning activities and professional accounting practice. |
3 | CPL 3 | Demonstrates an entrepreneurial spirit, leadership, and social responsibility in running a business to improve public welfare. |
4 | CPL 4 | Able to think critically, analytically, logically, and systematically to identify, analyse, and solve accounting problems comprehensively on the basis of valid data and evidence. |
5 | CPL 5 | Able to work collaboratively and adaptively in multidisciplinary teams, communicate professionally and effectively orally and in writing, and adapt to developments in technology and professional regulation. |
6 | CPL 6 | Prepares and analyses financial statements and performs internal and external audits in accordance with national and/or international standards, the principle of accountability, and applicable auditing standards. |
7 | CPL 7 | Applies the principles of management accounting, internal control systems, and information technology to support data-driven business decisions and reporting. |
8 | CPL 8 | Able to prepare and analyse tax reports in accordance with applicable laws and regulations, and to carry out ethical and efficient tax planning. |
9 | CPL 9 | Understands the concepts, theory, and practice of financial accounting, management accounting, auditing, and accounting information systems as a basis for analysing, evaluating, and developing accounting knowledge in various types of organisation. |
10 | CPL 10 | Understands tax regulations, business law, professional ethics, and national and/or international standards to support accountable, ethical professional practice oriented towards the public interest. |
11 | CPL 11 | Understands basic economic concepts and research methodology in accounting, taxation, and auditing, and is able to apply them to the development of knowledge, policy, and professional practice. |
12 | CPL 12 | Understands the principles of entrepreneurship and business innovation as a basis for developing an economy that is self-reliant, creative, competitive, and grounded in Islamic values |
