New Student Orientation Day 20162017 Master Program in

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” 2

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. 3

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

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) 5

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

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) 7

The study load in Professional Track is 45 CPs Professional Track Courses Categories Program Compulsory Track Compulsory concentration Elective Thesis Total SKS 9 9 12 9 6 45 8

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

Compulsory Courses Academic Track No Code Course Credits Smt 1. EBA 2101 Positive Research Methodology 3 II 2. EBA 2102 Statistics Non-Positive Research EBA 2103 Methodology EBA 2104 Sociology Accounting 3 II 12 2 3. 4. Total CPs

Elective Courses (9 CPs) No Code Course Credits Smt 1. EBA 2004 Public Sector Policy 3 I / III 2. EBA 2005 Management Strategy 3 I / III 3. EBA 2006 Social Responsibility Accounting 3 I / III 4. EBA 2007 Organization Theory 3 I / III 5. EBA 2008 Current Issues in Taxation 3 I / III 6. EBA 2009 Accounting Behavior 3 I / III 7. EBA 2010 Forensic Accounting 3 I / III Total CPs 21

Course Interest/Concentration Business Accounting No Code Course Credits Smt 1. EBA 2201 Financial Analysis and Capital Markets (A) 3 III 2. EBA 2202 Management and Cost Accounting (A) 3 III 3. EBA 2203 Auditing and Attestation (A) 3 III 4. EBA 2204 Systems and Information Technology (A) 3 III Total CPs 12

Course Interest/Concentration Public Sector Accounting No Code Course Credits Smt 1. EBA 2205 Public Sector Accounting(A) 3 III 2. EBA 2206 Public Sector Financial Management (A) 3 III 3. EBA 2207 Legal Aspects of Public Finance (A) 3 III 4. EBA 2208 Public Sector Auditing (A) 3 III Total CPs 12

Course Interest/Concentration Shari’a Accounting No Code Course Credits Smt 1. EBA 2209 Shari’a Accounting (A) 3 III 2. EBA 2210 Shari’a Financial Management (A) 3 III 3. EBA 2211 Fiqh Muamalah (A) 3 III 4. EBA 2212 Business Management Shari’a (A) 3 III Total CPs 12

Course Interest/Concentration Tax Accounting No Code Course Credits Smt 1. EBA 2213 Tax Accounting (A) 3 III 2. EBA 2214 Tax Law (A) 3 III 3. EBA 2215 Tax Planning(A) 3 III 4. EBA 2216 Fiscal Policy (A) 3 III Total CPs 12

Course Interest/Concentration Accounting and Commercial Law Hybrid No Code Course Credits Smt 1. EBA 2217 Legal Aspects in Business (A) 3 III 2. EBA 2218 Corporate Law (A) 3 III 3. EBA 2219 Law Political Economics (A) 3 III 4. EBA 2220 Forensic Accounting (A) 3 III Total CPs 12

Final Project No Code Course Credits Smt 1. UBU 6007 Thesis (A) 9 IV Total CPs 9

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

Compulsory Courses Professional Track No Code 1. EBA 2105 2. EBA 2106 3. EBA 2107 Course Quantitative Decision Making Techniques Systems and Information Technology (T) Applied Research Methodology Total CPs Credits Smt 3 II 9

Elective Courses No Code Course Credits Smt 1. EBA 2004 Public Sector Policy 3 I / III 2. EBA 2005 Management Strategy 3 I / III 3. EBA 2006 Social Responsibility Accounting 3 I / III 4. EBA 2007 Organization Theory 3 I / III 5. EBA 2009 Accounting Behavior 3 I / III 6. EBA 2010 Forensic Accounting 3 I / III Total CPs 18

Course Interest/Concentration Business Accounting No Code Course Credits Smt 1. EBA 2221 Financial Analysis and Capital Markets (T) 3 III 2. EBA 2222 Management Accounting and Cost (T) 3 III 3. EBA 2223 Auditing and Attestation (T) 3 III 4. EBA 2224 Current Issues in Taxation (T) 3 III Total CPs 12

Course Interest/Concentration Public Sector Accounting No Code Course Credits Smt 1. EBA 2225 Public Sector Accounting (T) 3 III 2. EBA 2226 Public Sector Financial Management (T) 3 III 3. EBA 2227 Legal Aspects of Public Finance (T) 3 III 4. EBA 2228 Public Sector Auditing (T) 3 III Total CPs 12

Course Interest/Concentration Shari’a Accounting No Code Course Credits Smt 1. EBA 2229 Accounting Shariah (T) 3 III 2. EBA 2230 Financial Management Shariah (T) 3 III 3. EBA 2231 Fiqh Muamalah (T) 3 III 4. EBA 2232 Business Management Shariah (T) 3 III Total CPs 12

Course Interest/Concentration Tax Accounting No Code Course Credits Smt 1. EBA 2233 Tax Accounting (T) 3 III 2. EBA 2234 Tax Law (T) 3 III 3. EBA 2235 Planning Taxation (T) 3 III 4. EBA 2236 Fiscal Policy (T) 3 III Total CPs 12

Course Interest/Concentration Accounting and Commercial Law Hybrid No Code Course Credits Smt 1. EBA 2237 Legal Aspects in Business 3 III 2. EBA 2238 Company Law 3 III 3. EBA 2239 Law Politics Economics 3 III 4. EBA 2240 Forensic Accounting 3 III Total CPs 12

Final Project No Code Course Credits Smt 1. UBU 6007 Thesis (A) 9 IV Total CPs 9

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) 27

Study Load of Accounting and Valuation Hybrid concentration is 48 CPs Professional Track Courses Categories Program Compulsory Track compulsory Course interest/concentration thesis Total CPs 9 18 15 6 48 28

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

Compulsory Course Professional Track No 1. Code EBA 2107 2. EBA 2108 3. EBA 2109 4. EBA 2110 5. EBA 2222 6. EBA 2223 Course Credits Applied Research Methodology 3 Mathematical Finance and 3 Valuation Financial Management and Capital 3 Markets Environmental Business and 3 Commercial Law Management Accounting and Cost 3 (T) Auditing and Attestation (T) 3 Total CPs 18 Smt II II II

Course Interest/Concentration No 2. Course Credits Introduction / Business Assessment EBA 2241 3 Element EBA 2242 Indonesian Appraisal Standards 3 3. EBA 2243 Business Assessment I 3 II 4. EBA 2244 Business Assessment II 3 II 5. EBA 2245 Business Assessment III 3 II 1. Code Total CPs 15 Smt II II

Final Project No Code Course Credits Smt 1. UBU 6008 Thesis (T) 6 IV Total CPs 6

Thesis 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. 33

Responsibilities of Supervisory Comittee 1. Supervise the planning the research process the writing of journal articles and 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. . 34

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

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. 36

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. . 37

Plagiarism • Prior to the examination, the examinee have to take a plagiarism test admitted by the study program. Plagiarism checker: a) FEB UB (start from 2015) b) 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 0 Fail 39

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 40

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 thesis examination 41

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 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 1 a and 1 b; b. Obtain a minimum GPA of 3. 50 and < 3. 75; c. Publish an article based on 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). 42

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 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. 43

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 thesis in scientific national journal, accredited is prioritized, or international journal. 3. Meet other requirements as assigned by Postgraduate Programs FEB UB. 44

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

Achievement BAN-PT Accreditation: A International Accreditation: ABEST 21 46

Discussion