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, 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 a variety of ethical and social cases that are intended to cultivate an attitude that upholds ethical values and social responsibility in the workplace.
ACCOUNTING
Make use of financial data around you to make better business decisions
Vision & Mission
Vision:
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.
Mission:
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.
PEO & PLO
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
- The ability to integrate theoretical and technical accounting knowledge in business context.
- The awareness and application of existing and emerging digital technologies and information systems.
- Exercise judgment to provide potential solutions to accounting and other business problems by considering social, ethical, economic, regulatory, sustainability, governance, and/or global
- The ability to anticipate future trends by extrapolating existing trends and facts and filling the gaps by thinking innovatively.
- The ability to evaluate and manage risks that might prevent organizations from successfully implementing strategy.
High-Quality Accounting Education
In Accounting Study Program, at Sampoerna University, we offer high-quality accounting education to students, as elaborated below:
1. Accounting Study Pathways
If the students meet the minimum GPA of 3.3 by the end of their fifth semester, the students will be given an opportunity to earn one of the following degrees:
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.
The six modules of CGMA FLP are divided into two levels:
i. Operational level which includes digital finance, management accounting, and financial reporting and taxation modules.
ii. Strategic level, which includes project and relationship, advanced management accounting, and advanced financial reporting modules.
At the conclusion of 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), which was 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 in accordance with 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.
At the conclusion of the program, students are permitted to append the designation DipIFR to their names.
2. Competence Certificates in Accounting and Technology
All accounting students are equipped with the following accounting and technology certifications:
- Brevet Tax A&B
- Microsoft Office Specialist in Excel 2019
- Microsoft Office Specialist in Access 2016
- Certified Accurate Professional
3. Enrichment Activities in the final year
Students will learn accounting courses and do their final project fully online in their fourth year. The purpose of online learning is to provide freedom to do at least one of the following enrichment activities for a whole year:
- Internship or full-time employment
In their final year of accounting study, most students choose to participate in an internship. Before their graduation, some of them have been hired as full-time employees. Since the remaining accounting courses are available online, students can complete their internships outside of Jakarta.
- Study Abroad
Students may choose to study abroad independently or by joining the IISMA program from the Indonesian government. IISMA is a program designed to broaden our students’ global perspectives, teach them new skills in a multicultural environment, foster friendships, and promote international networking. During their time abroad, students could choose to study a variety of subjects. They are not limited to accounting subjects alone.
- Community Engagement
Community engagement and service learning are pedagogical approaches that integrate learning objectives and community service in ways that benefit both student development and the common good. Some advantages of this activity include a) positive impact on academic results including understanding complexity, problem analysis, problem-solving, critical thinking, and cognitive development; b) better interpersonal abilities, including teamwork, leadership, and communication; and c) better citizenship and social responsibility.
- Scientific Writing
This activity is an independent learning process in a publication project accompanied by a supervisor. Students need to write down various information and data obtained from their research field with proper academic writing and methodology. The activity’s outcomes are research reports, proceedings, journal articles, and books.
Career Pathway
The following, among others, are potential career paths for accounting graduates:
- Business accountants, for example, financial accountants, tax accountants, management accountants, etc
- Auditors, such as public accountants and internal auditors, fraud auditors, etc.
- Business analysts, for example, financial analysts, business process improvement officers, etc.
- Consultant, such as tax consultant, financial planner, etc.
Graduate Profile
Graduate Profile | Description |
Business Accountant | Business 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. |
Auditors | Auditors consist of external and internal auditors. External auditors examine and report on an organization's financial records in accordance with 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 Analyst | Business analyst (BAs) is responsible to assist organizations in enhancing their business process and governance by delivering data-driven recommendations to deliver to executives and stakeholders. |
Consultant | A professional who provides financial, accounting, tax, and information systems-related consulting services to businesses and individuals. |
Student Achievement
Accounting students have consistently demonstrated exceptional performance on a national and international scale. Their accomplishments are the result of a learning process that sets clear and rigorous standards for their work. Then, the students are motivated to continuously improve their work to meet the standard of excellence. Here are several examples of the accomplishments of accounting students in year 2022:
- Student achievements on a national scale
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- Best Papers in Konferensi Ilmiah Akuntansi (KIA) IX for the paper entitled:
- “The Effect of Tax Rate and Taxation Fairness Towards Tax Evasion in Indonesia and Malaysia” by Gregorious J.D. Panggabean and Stefany Fritzka Kuen
- “The Impact of Trust on The Relations between Ethical Leadership and Internal Whistleblowing Intention” by Nadya Nurul Imani
- “Do Business Characteristic and Economic Factors Affect Effective Tax Rate? An Evidence From Companies In Southeast Asia” by Erma Mei Safa and Annisa Adelia Mahardika
- Best Papers in Konferensi Ilmiah Akuntansi (KIA) IX for the paper entitled:
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- Top 10 Finalist in IAI APA (Ikatan Akuntan Indonesia Aspring Professional Accountant) Championship
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- Top 5 Finalist National Essay Competition
- Student Achievement on an International Scale
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- Selected as an Indonesian Delegate in ASEAN Young Leaders Programme in Cambodia (12-14 October 2022)
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- Best Paper at the 3rd International Conference on Business, Accounting, and Economics for the paper entitled “How Integrated Reporting Quality Affects Asymmetry Information during Covid-19? A Study in Southeast Asia”
