Accounting

Bachelor's programme (S1) · Faculty of Economics and Business

About the study programme

Vision

To be a Bachelor's Programme with excellence in accounting and an entrepreneurial spirit based on Islamic values

Mission

To provide accounting education that is entrepreneurial, principled, fair, and competitive based on Islamic values
To conduct accounting research that contributes to the advancement of science, technology, and the arts
To carry out community service oriented towards improving public welfare
To implement Bachelor's Programme governance based on continuous improvement
To implement partnerships in education, research, and community service

Curriculum

The curriculum of the Accounting Study Programme, Faculty of Economics, Universitas Islam Batik (UNIBA) Surakarta, is designed using the Outcome-Based Education (OBE) approach. This approach focuses on real, measurable learning outcomes so that students can compete adaptively in the digital era. Courses are structured systematically and continuously across semesters to integrate technical accounting expertise, sustainable financial analysis, the use of information technology, and the internalisation of ethical values.

Semester	Code	Course	Credits	Prerequisite
1	MKDU.01	Religion	2
1	FE.001	Microeconomics	3
1	MKDU.02	Pancasila	2
1	PA10101	Introductory Accounting	3
1	MKU.01	Introduction to IoT and AI	2
1	FE.003	Introduction to Management	3
1	FE.002	Introduction to Business and Entrepreneurship	2
1	FE.004	Mathematics for Economics and Business	3
			20
2	MKDU.04	Indonesian Language	2
2	FE.005	Macroeconomics	3	Microeconomics
2	MKDU.03	Civic Education	2	Pancasila
2	PA10202	Intermediate Financial Accounting 1	3	Introductory Accounting
2	PA10203	Taxation 1	3	Introductory Accounting
2	PA10204	Human Resource Management	3	Management
2	PA10205	English for Accounting	2
2	FE.006	Introduction to Business Law	2	Introduction to Business and Entrepreneurship
			20

Semester	Code	Course	Credits	Prerequisite
3	MKU.03	Batik Studies	2
3	FE.007	Indonesian Economy	3	Macroeconomics
3	PA10306	Cost Accounting	3	Introductory Accounting
3	PA10307	Intermediate Financial Accounting 2	3	Intermediate Financial Accounting 1
3	PA10308	Taxation 2	3	Taxation 1
3	PA10311	Accounting Practicum	2	Introductory Accounting
3	PA10310	Auditing 1	3	Introductory Accounting
3	MKU.02	Entrepreneurship	2	Introduction to Business Law
			21
4	PA10412	Accounting Research Methods	3
4	PA10413	Islamic Accounting	3	Microeconomics
4	PA10414	Management Accounting	3	Pancasila
4	PA10415	Advanced Financial Accounting 1	3	Introductory Accounting
4	PA10416	Taxation Practicum	2	Introductory Accounting
4	PA10417	Accounting Information Systems	3	Management
4	PA10419	Auditing 2	3
4	PA10418	Financial Management	3	Introduction to Business and Entrepreneurship
			23

Semester	Code	Course	Credits	Prerequisite
5	PA10520	Statistics for Economics and Business	3	Accounting Research Methods
5	PA10521	Corporate Governance	3	Management Accounting
5	PA10522	Management Control Systems	3	Management Accounting
5	PA10523	Advanced Financial Accounting 2	3	Advanced Financial Accounting 1
5	PA10526	Investment and Capital Markets	3	Financial Management
5	PA10525	Management Information Systems	3	Accounting Information Systems
5	PA10527	Auditing Practicum	2	Auditing 2
			20
6	PA10628	Accounting Theory and Research	3	Statistics for Economics and Business
6	PA10630	Professional and Business Ethics	2	Corporate Governance
6	PA10631	Internship	3
6	PA10629	Strategic Management	3	Management
6	PA21632	Tax Management *	3	Taxation 2
6	PA21633	Tax Audit *	3	Taxation 2
6	PA21634	Tax Accounting *	3	Taxation 2
6	PA22635	Internal Audit **	3	Auditing 2
6	PA22636	Digital Audit **	3	Auditing 2
6	PA22637	Investigative Auditing and Forensic Accounting **	3	Auditing 2
6	PA10638	Big Data Analytics	2
			22

Semester	Code	Course	Credits	Prerequisite
7	MKU.04	Community Service Programme (KKN)	3
7	PA10309	Digital Marketing	3	Introduction to Business Law
7	PA21740	International Taxation *	3	Taxation 2
7	PA22741	Sustainability Report and Assurance **	3	Auditing 2
7	PA10524	Public Sector Accounting	3	Introductory Accounting
7	PA10525	Management Information Systems	3	Accounting Information Systems
			12
8	PA10739	Final Project	6	Accounting Theory and Research, and completion of 110 credits
		Total	22