Make use of financial data around you to make better business decisions

Faculty of Business


Future accounting professionals will be adept at using technology to, among other things, solve problems, plan strategies, evaluate risks, and predict trends. Sampoerna University’s Bachelor of Accounting program is designed to equip students with analytical reasoning, and data skills, and be inspired by professional and scholarly accounting research that provides students with insights into issues underlying accounting numbers, thereby fostering their ability to make sound and strategic business decisions. Throughout their education, students are exposed to various ethical and social cases intended to cultivate an attitude that upholds ethical values and social responsibility in the workplace.

In the Accounting Study Program, at Sampoerna University, we offer high-quality accounting education to students, as elaborated below Accounting Study Pathways. If the students meet the minimum GPA of 3.3 by the end of their fifth semester, the students will be allowed to earn one of the following professional qualifications.

a. CIMA Advanced Diploma in Management Accounting

The student must complete six CGMA Finance Leadership Program (FLP) modules and pass two exams to earn the degree. CGMA (Chartered Global Management Accountant) is the most widely held management accounting designation in the world with more than 137,000 designees.  It was established in 2012 by the AICPA and CIMA to recognize a unique group of management accountants who have reached the highest benchmark of quality and competence. After the program, students are permitted to append the designation CIMA Adv. Dip. MA. to their names.

b. Diploma in Financial Reporting

The student must complete the Diploma in Financial Reporting curriculum and pass the ACCA examination to earn the degree. ACCA (the Association of Chartered Certified Accountants), founded in 1904 in the United Kingdom, is the one of foremost global organizations for professional accountants.

The International Financial Reporting Standards (IFRS) are mandatory in over one hundred nations worldwide. The European Union (EU) requires all publicly traded enterprises to prepare consolidated financial statements following IFRS. Also affected are subsidiaries and affiliates of EU-listed companies. Other countries, like Australia, Hong Kong, South Africa, and Indonesia align their accounting standards to the IFRS.

After the program, students can append the designation DipIFR to their names.

Competencies to achieve:

Main Competencies


  1. Able to integrate theoretical and technical accounting knowledge to provide potential solutions to accounting and other business problems.
  2. Able to apply existing and emerging digital technologies and information systems to support decision-making.
  3. Able to evaluate and manage risks that might prevent organizations from successfully implementing strategy.

Supporting Competencies


  1. The ability to make decision making by thinking innovatively and considering social, ethical, economic regulatory, sustainability, governance, and/or global perspectives.
  2. Able to communicate effectively and establish teamwork with people from various backgrounds.
  3. Able to adapt to rapidly changing situations and to compete in a global environment

Career Pathways

With experience, graduates may become:

  • Accountants
  • External Auditors
  • Management Accountants
  • Financial Analyst
  • Financial Planner
  • Tax Consultants
  • Bank Auditors
  • Information System Auditors
  • Accounting Information System Professional
  • Fraud Auditors
  • Public Sector Auditors
  • Financial Invetigator
  • Business Appraisal Executive

Vision & Mission


To become an internationally recognized Accounting Study Program in 2030 that develops future professionals and leaders in accounting who uphold ethical, social responsibility, and entrepreneurial values.


To provide excellence and innovative accounting education that support students in experiential learning activities to foster their problem-solving skills and ethical decision making, to develop research activities that will contribute to academic and practice, to establish partnership with national and international accounting organizations and companies and to promote social responsibility values.

  • To produce accounting graduates with good knowledge and skills in accounting, information systems and technology, and risk management to support decision-making in accounting and business areas.
  • To produce accounting graduates with good communication skills and teamwork who could make decision-making by thinking innovatively and considering social, ethical, economic regulatory, sustainability, governance, and/or global perspectives.
  • Produce applied research and scientific works that can contribute to the development of science and technology, the needs of the business world, and the academic world at the national, regional, and international levels.
  • To establish partnerships with national and international accounting organizations and companies that will contribute to the quality improvement of teaching, research, and community service


Program Educational Objectives

  • Accounting graduates demonstrate good accounting knowledge and skills.
  • Accounting graduates hold integrity and stewardship values, able to communicate complex ideas in writing and through oral presentations and work effectively in diverse team settings.
  • Accounting graduates exhibit proficient skills in information systems and digital technologies to analyze business problems and provide comprehensive solutions.
  • Collaboration with professional accounting bodies and corporations to improve the accounting students’ competencies continuously.
  • Develop community service programs that contribute to accounting students’ social awareness.
  • Perform research in Accounting that address the needs of government, business, and organizations at national and international levels.
  • Build a strong accounting alumni network to provide the long-term value to the accounting study program and students by giving alumni the chance to stay in contact and continue to learn from each other after they graduate from the university.

Program Learning Outcomes

Attitudes (A):


  1. Devoted to God Almighty and show religious attitude;
  2. Uphold humanity’s values in carrying out duties based on religion, morals, and ethics;
  3. Contribute to improving the life quality based on Pancasila.
  4. Act as a citizen who is proud and loves their homeland, has nationalism, and a sense of responsibility to state and nation.
  5. Appreciate cultural diversity, views, religions, and beliefs, and other people’s original opinions (Global Self Awareness).
  6. Able to cooperate, have social sensitivity, and care about society and the environment (Global Self Awareness). 
  7. Obey the law and discipline in social life and state.
  8. Internalize values, norms, and academic ethics (Ethical Reasoning). 
  9. Demonstrate a responsible attitude towards the work in the field of expertise independently.
  10. Internalize the spirit of independence, tenacity, and entrepreneurship.


General Skills (GS) :


  1. Able to implement logical, critical, systematic, innovative thinking, within the development context or implementation of   science and technology that cares and applies the appropriate humanity value related to his/her ​​expertise area.
  2. Able to demonstrate independent, quality, and measurable performance;
  3. Able to review development or science and technology implications that apply humanities values following his/her expertise based on scientific rules, procedures, and ethics to improve the solutions, ideas, designs, or art criticisms;
  4. Capable of preparing scientific descriptions of the results above in thesis form or final project report, and   uploading them on a college page.
  5. Capable of making decisions appropriately to solve problems in his/her expertise area based on the information and data analysis results (Critical Thinking).
  6. Able to maintain and develop a network with advisors, colleagues, and peers both inside and outside his/her institution (Effective Communication).
  7. Capable of taking responsibility for the group’s work achievement and to conduct supervision and evaluation towards the work completion assigned to those who work under his/her responsibility. 
  8. Able to conduct self-evaluation process towards the work group who is under his/her responsibility, and could manage the learning independently.
  9. Capable of documenting, storing, securing, and rediscovering data to ensure validity and prevent plagiarism.
  10. Demonstrate quantitative reasoning and develop a graphical facility. Able to to apply a deductive and/or inductive approach to inquiry and demonstrate methodical problem-solving skills; (Mathematical and Scientific Reasoning).
  11. Able to write clearly and coherently; speak and listen interactively; and apply non-verbal communication techniques; (Effective Communication).
  12. Able to locate information, read, and evaluate with a critical comprehension of information and able to use it effectively to support an argument or solve a problem. (Information Literacy).


Specific Skills (SS) :


  1. Able to prepare audit worksheets and audit work independently by collecting and reviewing audit evidence related to the entity’s commercial financial statements following  audit standards and laws and regulations applicable to an audit of financial statements.
  2. Under supervision, able to evaluate audit evidence of the entity’s commercial financial statements following auditing standards and statutory provisions that are applicable to the audit of financial statements.
  3. Able to prepare, analyze, and interpret financial statements, including consolidated financial statements, by public/non-public financial reports individually or in teams following accounting standards
  4. Able to independently prepare reports on the results of analysis of financial and non-financial information as well as relevant and reliable disclosures for managerial decision-making by applying accounting and financial analysis techniques and methods
  5. Under supervision, able to prepare, analyze, and interpret the financial statements of consolidated entities by applying accounting principles for transactions following AK, IFRS, or relevant accounting standards.
  6. Able to prepare and analyze management accounting reports independently, including planning and budgeting, cost management, quality control, performance measurement, and benchmarking, which are relevant and reliable in supporting decision-making and management control by applying management accounting techniques.
  7. Under supervision, able to prepare investment and funding reports, including reports on cash and working capital needs, pro forma financial reports, and capital budgeting reports, which are relevant for financial and investment decision-making by applying financial and investment management techniques.
  8. Able to design one entity’s business processes in an accounting information system independently that supports the provision of information technology-based information to support management control and organizational decision-making using a system development life cycle (SDLC) approach.
  9. Able to prepare tax liability reports for both individual and corporate taxpayers independently by calculating and reconciling taxation according to the applicable tax laws in Indonesia
  10. Able to independently operate and utilize software(s) to prepare financial reports, budgets, tax administration, auditing, and research.

Knowledge (K) :


  1. Comprehend the general concepts and principles of audit planning, procedures, and reporting.
  2. Comprehend the concept of accounting theory in depth, at least about:
    a) framework of presentation and preparation of financial statements
    b) policy and accounting principles
    c) accounting cycle
    d) recognition, measurement, presentation, and disclosure of financial statement elements
    e) financial statement analysis
  3. Comprehend theoretical concepts in depth about
    a) calculation and control of product and service costs;
    b) planning and budgeting;
    c) activity-based management;
    d) performance measurement and control;
  4. Comprehend the general theoretical concepts of quality management
  5.  Comprehend the concepts, principles, and techniques of financial management which include:
    a) financial decisions;
    b) the time value of money;
    c) capital budgeting;
    d) capital structure, cost of capital, and financing;
    e) working capital requirements;
    f) cash flow analysis;
  6. Comprehend the principles of investing in financial assets.
  7. Comprehend techniques, principles, and procedural knowledge about the use of information technology.
  8. Comprehend the concepts and regulations of business law.
  9. Comprehend tax concepts and regulations.
  10. Comprehend the concepts and principles of economics.
  11. Comprehend in-depth theoretical concepts about information needs for decision-making.
  12. Comprehend the concepts and principles of
    a) organization,
    b) governance,
    c) risk management,
    d) strategic management,
    e) internal control, and
    f) business environment
  13. Understand business ethics and the accounting profession’s code of ethics

Graduate Profiles

Graduate ProfileDescription
Business AccountantBusiness accountants ensure that a company’s financial records adhere to accounting standards, tax regulations, and other pertinent policies to prepare recommendations for business decision-making.
AuditorsAuditors consist of external and internal auditors. External auditors examine and report on an organization’s financial records following generally accepted auditing standards. Internal auditors, meanwhile, are responsible for providing independent and objective assessments of the financial and operational business activities of a company.
Business AnalystBusiness analysts (BAs) are responsible for assisting organizations in enhancing their business processes and governance by delivering data-driven recommendations to executives and stakeholders.
ConsultantA professional who provides financial, accounting, tax, and information systems-related consulting services to businesses and individuals.