Undergraduate Programme

Accounting

Digital Taxation · Digital Auditing · Accounting Intelligence

Curriculum Handbook

September 2026 Intake

8

Semesters

148

Credits

53

Courses

3

Tracks

Foreword

The ledger did not
disappear. It learned.

A short introduction to this handbook

Bookkeeping is being automated, invoices reconcile themselves, and tax filings move through government APIs rather than paper. None of that removed the accountant — it moved the work upward, to judgement, to assurance, and to the systems that produce the numbers in the first place. This handbook introduces a programme built for that shift, where every course ends in something you have actually produced.

Over eight semesters you move from your first journal entry to defending a capstone. You will not only study standards; you will build consolidated statements, audit working papers, corporate tax returns, fraud investigation files, costing sheets, and analytics that test an entire population of transactions instead of a sample — a portfolio of work that speaks before you do.

Think of the pages that follow as a map. They show where you begin, how each semester is stacked deliberately on the one before it, and the three specialised paths that open once your foundation is set. Whether you are a prospective student weighing your options, a current student planning ahead, or an advisor guiding a cohort, this is the clearest single view of the journey.

How to read this book. The first pages explain the philosophy and shape of the programme. The second half walks through the curriculum semester by semester — each course paired with its teaching block, credits, tools, the concrete output you build, and the career roles it opens.

Accounting · Curriculum Handbook 202601

About the Programme

Four pillars,
one discipline.

What Accounting means here

This programme stands on four pillars — financial reporting, audit and assurance, taxation, and accounting technology. Rather than teaching them as separate silos, the curriculum treats them as one discipline: record the transaction faithfully, prove that the record is true, settle what is owed on it, and build the systems that do all three at scale.

Three principles run through every course.

01

Tools the profession actually uses

SAP, Accurate, and Odoo; Coretax, e-Faktur, and DJP Online; ATLAS, IDEA, and ACL; Power BI, SQL, and Python. You train on the software you are expected to know on day one, not simplified stand-ins.

02

An output for every course

Each subject ends in a tangible deliverable: a set of consolidated statements, an audit file, a tax return, a costing sheet, a fraud case file, a working dashboard. You graduate with proof of work, not just a transcript.

03

Standards and ethics are the craft

PSAK and IFRS, ISA, COBIT and ISO 27001, DJP regulations, and the IAI code of ethics are taught inside the technical work — because in accounting, a number without a standard behind it is only an opinion.

Accounting · Curriculum Handbook 202602

The Programme at a Glance

The shape of the degree.

Structure in numbers

8

Semesters

148

Total Credits

53

Courses

3

Tracks

The 148-credit structure comfortably clears the national minimum for an undergraduate degree, and it is paced with intent. The first two semesters build the technical core — the accounting cycle, costing, information systems, taxation, and the first audit engagement. The third and fourth deepen it into standards, forensics, and the economics and finance that give the numbers meaning. The final stretch turns everything outward, into a community project, valuation practice, and a capstone.

Two Blocks per Semester

Every term is split into two teaching blocks, Block A and Block B, so courses run in two focused waves rather than eight at once across sixteen weeks. The block for each course is shown in the tables that follow.

One Choice, Three Directions

Specialisation opens in Semester 5, when you commit to Digital Taxation, Digital Auditing, or Accounting Intelligence and carry that focus through to graduation. Each track carries the same 22-credit weight; only six of its eight courses differ.

Accounting · Curriculum Handbook 202603

Learning Progression

Eight steps, one climb.

From the first journal entry to defending your own work

S1

Record

Build the technical core — the accounting cycle, cost accounting, information systems, and the first tax return.

S2

Report

Turn records into statements a reader outside the company can trust, and sit your first audit engagement.

S3

Scrutinise

Test the numbers hard: assurance standards, consolidation, forensics, and the risk that sits behind a transaction.

S4

Quantify

Add the economics, statistics, and finance that tell you what the numbers actually mean.

S5

Specialise

Choose your track and go deep — Digital Taxation, Digital Auditing, or Accounting Intelligence.

S6

Uphold

Governance, anti-corruption, professional communication, and the security of the systems you now depend on.

S7

Apply

Appraise projects and value assets, and take financial literacy out into a real community.

S8

Prove

Deliver a capstone — collaborative project, product prototype, scientific publication, or thesis.

Accounting · Curriculum Handbook 202604

Credit Distribution

Where the load sits.

Courses and credits, term by term

Semester	Focus	Courses	Credits	Note
Semester 1	Accounting Core	7	19	Cycle, costing, systems, tax
Semester 2	Reporting & Assurance	7	19	First audit engagement
Semester 3	Standards, Audit & Forensics	8	23	Consolidation + fraud work
Semester 4	Economics, Finance & Statistics	8	24	Heaviest by design
Semester 5	Specialisation	8	22	One of three tracks
Semester 6	Governance, Ethics & Communication	6	14	Lightest term
Semester 7	Valuation & Applied Practice	6	17	Includes 4-credit social project
Semester 8	Capstone	3	10	Four graduation routes
Total		53	148	Meets the national minimum

How the credits break down

Finance & investment · 33 cr Accounting & reporting · 20 cr Specialisation track · 22 cr Economics, maths & statistics · 15 cr Audit, assurance & forensics · 12 cr Taxation · 6 cr Technology & systems · 6 cr Professional & general education · 34 cr

Reading the table. Semester 5 is counted once — every student takes eight courses and 22 credits, but the course list differs by track. Semester 8 pairs Academic Writing and Research Methodology with a 6-credit Capstone Project completed through one of four routes.

Accounting · Curriculum Handbook 202605

Three Paths to Specialise

Choose your depth.

The tracks that open in Semester 5

The first four semesters give every student the same broad foundation. From Semester 5 onward you commit to one track and sharpen that foundation into a focused, job-ready skill set — carried all the way through to the capstone. All three tracks share English and Professional Ethics; the other six courses are what set them apart.

A

Digital Taxation

Compliance at machine speed

For the tax technologist. Digital filing through Coretax and e-Faktur, cross-border treaties and transfer pricing, analytics that find anomalies in tax data, automated compliance workflows, and AI-assisted planning.

Leads to Digital Tax Analyst · International Tax Consultant · RegTech Analyst · Tax Risk Manager

B

Digital Auditing

Assurance for a data-driven world

For the modern auditor. Risk-based and continuous auditing, testing full populations instead of samples, information-system audit against COBIT and ISO 27001, AI fraud detection, and sustainability assurance.

Advanced level · choose one of three tracks

8 Courses / track22 Credits

Track A Digital Taxation

Course	Blk	Cr	Tools	Output you build	Career roles
Digital Taxation	A	3	Coretax, e-Faktur, DJP Online	End-to-end digital filing simulation	Digital Tax Analyst
International Taxation	A	3	OECD guidelines, treaty database	Transfer-pricing and treaty analysis	International Tax Consultant
Taxation Data Analytics	A	3	Python, Power BI, SQL	Tax anomaly detection dashboard	Tax Data Analyst
Technology & Compliance Automation	A	3	RPA tools, Alteryx, APIs	Automated compliance workflow	RegTech Analyst · Compliance Engineer
Artificial Intelligence for Tax Planning	B	3	Python, Claude, Jupyter	AI-assisted tax planning model	Tax Technology Consultant
Tax Risk Management	B	3	Risk matrix, DJP regulations	Tax risk register and dispute strategy	Tax Risk Manager · Dispute Specialist
English	B	2	Grammarly	Technical report and pitch in English	International Officer
Professional Ethics	B	2	IAI code, GCG guidelines	Ethical-dilemma case analysis	Compliance Officer · Internal Auditor

Skills you leave the term with

Digital tax filingTransfer pricingTax analytics Process automationDispute resolutionRegTech literacy

Where it leads. Tax work is moving from filing forms to engineering the systems that file them — this track puts you on the automation side of that shift.

Accounting · Curriculum Handbook 202611

The Curriculum · Specialisation · Semester 5

Track B — Digital Auditing

Assurance for a data-driven world

Track B 8 courses · 22 credits

Course	Blk	Cr	Tools	Output you build	Career roles
Digital Risk Based Audit	A	3	ATLAS, IDEA, risk matrix	Risk-based audit plan	Internal Auditor · IT Auditor
Data Analytics for Audit	A	3	IDEA / ACL, Power BI, SQL	Full-population audit testing	Audit Data Analyst
Information Systems Audit	A	3	COBIT, ISO 27001, Nessus	IT general controls audit report	IS Auditor · CISA candidate
Continuous Auditing	A	3	Alteryx, Power BI, scripting	Continuous monitoring dashboard	Continuous Audit Analyst
Artificial Intelligence for Fraud Detection	B	3	Python, anomaly detection models	Fraud model on transaction data	Forensic Data Analyst · Fraud Examiner
Assurance for Technologies & Sustainability	B	3	GRI / ISSB standards, ESG data	Sustainability assurance report	ESG Assurance Associate
English	B	2	Grammarly	Technical report and pitch in English	International Officer
Professional Ethics	B	2	IAI code, GCG guidelines	Ethical-dilemma case analysis	Compliance Officer · Internal Auditor

Skills you leave the term with

Risk-based auditingFull-population testingIT general controls Continuous monitoringAnomaly detectionESG assurance

Where it leads. Sampling is giving way to testing every transaction. This track trains the auditor who can build that test, and defend it.

Accounting · Curriculum Handbook 202612

The Curriculum · Specialisation · Semester 5

Track C — Accounting Intelligence

The ledger, learned

Track C 8 courses · 22 credits

Course	Blk	Cr	Tools	Output you build	Career roles
Data Foundations Accounting	A	3	SQL, Excel, Python	Cleaned accounting data pipeline	Accounting Data Analyst
Financial Data Visualization	A	3	Power BI, Tableau	Executive financial dashboard	BI Developer · Reporting Analyst
Machine Learning for Accounting	A	3	Python (scikit-learn), Colab	Classification model on ledger data	ML Analyst · Data Scientist
Artificial Intelligence for Accounting	A	3	Python, Claude, OCR tools	Document-to-ledger automation	AI Accounting Specialist
Enterprise Systems Accounting	B	3	SAP, Oracle, Odoo	Configured ERP accounting module	ERP Consultant · Systems Accountant
Predictive Analytics for Accounting	B	3	Python, EViews, Power BI	Revenue and cash forecasting model	Forecasting Analyst · FP&A
English	B	2	Grammarly	Technical report and pitch in English	International Officer
Professional Ethics	B	2	IAI code, GCG guidelines	Ethical-dilemma case analysis	Compliance Officer · Internal Auditor

Skills you leave the term with

Data pipelinesFinancial dashboardingMachine learning Process automationERP configurationForecasting

Where it leads. The close is getting faster and the reporting more predictive. This track builds the accountant who writes the model, not just reads its output.

Accounting · Curriculum Handbook 202613

The Curriculum

Semester

6

Governance, Ethics & Communication

Integrity level · the judgement behind the number

6 Courses14 Credits

Course	Blk	Cr	Tools	Output you build	Career roles
Design Thinking	A	2	Figma, Miro	Accounting-service prototype	Product Owner · Innovation Specialist
Civic / Kewarganegaraan	A	2	Indonesian legislation	Civic paper on economic policy	University requirement
Religions of the World	A	2	Intercultural case studies	Paper on ethics and social finance	University requirement
Good Corporate Governance and Anti Corruption	B	2	KPK guidelines, whistleblowing sim.	Anti-fraud internal-control design	Compliance · Anti-Fraud Analyst
Business Communication and Negotiation	B	3	Teams, pitch deck tools	Audit findings presentation + negotiation	Corporate Secretary · Business Developer
Cybersecurity and Risk in Financial Services	B	3	Nessus, AML software	IT risk and recovery plan	IT Risk · Cybersecurity Analyst

Skills you leave the term with

Corporate governanceFraud preventionPresenting findings NegotiationCyber risk mitigationDesign thinking

The lightest term, deliberately. Fourteen credits leaves room for internships, professional certification prep, and competitions — while the courses themselves cover the judgement an accountant is ultimately trusted for.

Accounting · Curriculum Handbook 202614

The Curriculum

Semester

7

Valuation & Applied Practice

Applied level · take it outside the classroom

6 Courses17 Credits

Course	Blk	Cr	Tools	Output you build	Career roles
Applied Indonesian Language	A	2	KBBI Daring, PUEBI	Formal financial correspondence	Corporate Secretary · Journalist
Indonesian Way of Life / Pancasila	A	2	Pancasila guidelines	Reflective essay on values	University requirement
Social Project: Digital Financial Literacy for Communities	A	4	Social media, Google Forms, field visits	A delivered community programme	Community Dev. Specialist
Capital Budgeting	B	3	Excel, sensitivity analysis	NPV / IRR project appraisal	Financial Analyst · Project Analyst
Asset Valuation	B	3	Excel, Bloomberg	Company and asset valuation report	Valuation Analyst · Appraiser
Introduction to Management and Digital Business	B	3	Business Model Canvas, Miro	Digital business model	Digital Business · Startup Founder

Skills you leave the term with

Project appraisalBusiness valuationPublic speaking Project managementImpact measurementBusiness modelling

The heaviest single course in the degree. The 4-credit social project runs in the field — you diagnose financial illiteracy in a real neighbourhood or MSME group, build the educational content, deliver it, and measure whether behaviour actually changed.

Accounting · Curriculum Handbook 202615

The Curriculum

Semester

8

Capstone

Mastery level · prove it end-to-end

3 Courses10 Credits

Course	Blk	Cr	Tools	Output you build	Career roles
Academic Writing	A/B	2	Mendeley, Zotero, Turnitin	Publication-ready manuscript	Technical Writer · Corporate Secretary
Research Methodology	A/B	2	SPSS, Stata, EViews	Research design and instrument	Research Analyst · Policy Analyst
Capstone Project	A/B	6	All track tools	One of the four routes below	All specialisation tracks

Capstone Four routes · choose one

01

Collaborative Project

Solve a real problem for a real client in a cross-disciplinary team, from brief to delivery.

Business Consultant · Project Manager

02

Product Prototype

Take an accounting or audit technology idea from concept to a functioning prototype, then pitch it.

Product Manager · Systems Developer

03

Scientific Publication

Write and place a research article in a national or international journal.

Academician · Researcher · Analyst

04

Thesis

Investigate an accounting, audit, or taxation phenomenon independently and systematically.

Corporate Analyst · Specialist

The finish line. Four years converge into one substantial piece of work, carried from brief to delivery with the tools and judgement of your chosen track.

Accounting · Curriculum Handbook 202616

One last thing

A handbook is a
starting point.
The rest is what
you build with it.

Four years, fifty-three courses, one of three specialisations, and a portfolio of real work — from your first journal entry to a capstone that speaks for itself. Everything in these pages is designed to be shown, not just studied.

Accounting

The ledger did notdisappear. It learned.

Four pillars,one discipline.

Tools the profession actually uses

An output for every course

Standards and ethics are the craft

The shape of the degree.

Eight steps, one climb.

Where the load sits.

Choose your depth.

Digital Taxation

Digital Auditing

Accounting Intelligence

Accounting Core

Reporting & Assurance

Standards, Audit & Forensics

Economics, Finance & Statistics

Specialisation

Track B — Digital Auditing

Track C — Accounting Intelligence

Governance, Ethics & Communication

Valuation & Applied Practice

Capstone

Collaborative Project

Product Prototype

Scientific Publication

Thesis

A handbook is astarting point.The rest is whatyou build with it.

The ledger did not
disappear. It learned.

Four pillars,
one discipline.

A handbook is a
starting point.
The rest is what
you build with it.