Institution Name

Udayana University

Educational Institution Name

Udayana University

Study Program Name

Accounting Professional Education

Year Established 

2003

External Accreditation  

Association of Independent Accreditation Agencies for Economics, Management, Business, and Accounting (LAMEMBA)

Accreditation Status

'Excellent' Grade (Decree No. 201/DE/A.5/LAMEMBA-U/VII/2026, Valid from July 24, 2026 to July 24, 2031) 

Graduate Title 

Accountant (Ak.)

Minimum/Maximum Study Period

1 Year (2 semesters)

Minimum Credits

36 credits (SKS)

Medium of Instruction

Indonesian and English

Admission Requirements

Prospective students must be graduates of Bachelor of Accounting (S-1) or Applied Bachelor / Diploma IV (D-IV) in Accounting according to Permendikbud RI No. 153 Year 2014.

The admission procedure for professional students is conducted through selection processes established by Udayana University.

Graduate Profile

1. Chief Management Accounting

2. Chief Financial Accounting

3. Audit Team Leader

4. Entrepreneur (Founder/Partner in Accounting Services Firm, Tax Consulting Firm, Public Accounting Firm)

5. Financial Analysis Team Leader

Scientific Focus

The Accounting Professional Education Study Program at the Faculty of Economics and Business, Udayana University, focuses on the development of technical competence, integrity, professionalism, and readiness for technological developments and global business dynamics.

The main focus of learning is directed at mastering Financial Accounting (Corporate Reporting, Advanced Financial Management), Management Accounting (Advanced Management Accounting, Strategic Management & Leadership), Auditing (Audit, Assurance & Professional Ethics, Advanced EDP Audit, Forensic Accounting & Investigative Audit), Taxation (Tax Management), and Information Systems & Internal Control.

As a reinforcement of academic character and local wisdom, the Study Program develops distinctive study materials in the form of Advanced Banking and LPD Accounting and Professional Work Practice integrating Balinese local values and industry/professional needs.

Relevance to Industry Needs

The Accounting Professional Education curriculum is designed based on the results of tracer studies, Focus Group Discussions (FGD) with stakeholders (IAI, IAPI, IKPI, KAP, KJA, KKP, and industry), national benchmarking (UB, UGM, UNAIR, UI), and market needs.

The composition of study materials shows that graduates are prepared to have hard skills and soft skills, including mastery of IT auditing (EDP Audit), investigative/forensic auditing, taxation, strategic management, and professional ethics and communication.

Learning Methods

Learning methods in the Accounting Professional Education Study Program are designed with a Student-Centered Learning (SCL) approach that integrates theoretical learning, practice, and field experience. The learning process is carried out through various methods, including:

Face-to-face lectures and hybrid learning

Interactive discussions and collaborative learning

Case Method and Project-Based Learning

EDP audit practicum and information systems analysis

Professional Work Practice / Industry Internship in KAP, KJA, KKP, government agencies, or corporations

Research-Based Learning and case studies of the accounting profession.

Attitude

(S1) Internalizing nationalistic behavior, entrepreneurial spirit, and accounting professional ethics to enhance the quality of world life.

Knowledge 

(P1) Understanding and applying business ethics and accountant professional ethics in financial accounting, management accounting, taxation, and auditing.

(P2) Applying information technology expertise to produce relevant, reliable, and internationally standardized corporate reporting systems.

General Skills 

(KU1) Able to enhance resource quality in the development of the accounting profession within global business environments.

(KU2) Able to develop and maintain work networks with professional communities and clients.

(KU3) Able to prepare, present, and evaluate IT-based group and business entity financial statements according to global standards.

Special Skills 

(KK1) Able to apply technical competence, analytical skills, and professional skills to solve problems in audit and assurance engagements.

(KK2) Able to establish tax policies and management compliant with regulations and optimal for companies in a global context.

(KK3) Able to evaluate management accounting practices and communicate ideas to enhance organizational value in global business environments.

Semester 1

1. Advanced Financial Management (Compulsory)

2. Audit, Assurance and Professional Ethics (Compulsory)

3. Tax Management (Compulsory)

4. Information Systems and Internal Control (Compulsory)

5. Advanced Management Accounting (Compulsory)

6. Elective Course (Compulsory)

7. Advanced EDP Audit (Optional)

8. Advanced Banking and LPD Accounting (Optional) 

9. Forensic Accounting and Investigative Audit (Optional)

Semester 2

1. Strategic Management and Leadership (Compulsory)

2. Corporate Reporting (Compulsory)

3. Professional Work Practice (Compulsory)