CPL / LO

The learning outcomes of the Accounting study program (S1) which refer to the Decree of Minister of Education and Culture No. 49 of 2014 have four competency standards, namely Attitude, General Skills, Special Skills, and Mastery of Knowledge. The following describes the four competencies:

  1. Being able to apply financial accounting standards (SAK) based on International Financial Reporting Standards (IFRS) in the process of Financial Accounting and Reporting
  2. Being able to apply relevant auditing standards, SPAP, or ISA, and to assess risks by applying quantitative methods in the Audit process prior to acceptance of the audit engagement
  3. Being able to apply costing techniques: product costing, analysis of variants, inventory management, budgeting and forecasting in decision making and management performance measurement
  4. Being able to apply securities valuation techniques, working capital management techniques, and capital budgeting techniques in evaluating investment decision making
  5. Being able to apply Information Technology to support decision making through business analysis
  6. Being able to prepare tax calculations for individuals and organizations
  7. Being able to conduct research that can be used to provide various solutions to problems in the accounting fields
  8. Being able to do self-internalization to be religious, uphold morals, ethics, patriotic, and be sensitive to the social environment
  9. Mastering accounting and other general knowledge to solve accounting and economic problems based on all scientific aspects of accounting and economics and other sciences
  10. Being able to apply logical, critical, systematic, and innovative thinking for the development or implementation of knowledge and technology that concerns and applies humanities values