Curriculum Outcome Based Education (OBE)

Curriculum Outcome Based Education (OBE)

 

Graduate Profile

 

PL 1

A professional accountant with high technical competence and strong ethics in accounting, auditing, financial reporting, taxation, and corporate governance, capable of delivering strategic solutions based on accurate financial analysis in accordance with international and national standards, and possessing global competitiveness through leadership skills, assertive character, adaptability, teamwork, effective communication, innovation, critical thinking, and continuous learning.

PL2

A professional accountant working in both public and private sectors, actively contributing to the transparency, accountability, and integrity of business and government. An expert in efficiently managing resources and designing information systems to produce and verify financial reports in line with international and national standards, leveraging technology and grounded in applicable professional ethics.

 

Graduate Learning Outcomes

 

CPL Description
CPL-1(PU) Has mastery of national and international accounting standards, auditing standards, accounting concepts, financial management, taxation, internal control systems, and information systems; capable of understanding financial statement audits using information technology, and independently making strategic decisions within organizations.
CPL-2 (KU) Ability to apply and complete accounting tasks based on technology in accordance with national and international standards, provides solutions to accounting issues, communicates results effectively, makes independent decisions based on logical, critical, systematic, and creative thinking, and d
CPL-3 (KK) Competent and capable of leading the management of financial reporting, auditing, and other reports in line with national and international standards, corporate governance principles, and professional ethics; able to analyze, evaluate, and develop information systems and internal controls, corporate governance, and social and environmental responsibility; establishes compliant and globally optimal tax policies; and integrates multidisciplinary approaches with the accounting profession for strategic business decision-making and evaluation at national and international levels.
CPL-4(S) Exhibits religious values, strong ethics, adherence to the law, and the ability to cooperate and contribute positively in society, and internalizes the spirit of independence, struggle, and entrepreneurship.

 

 

 

The Relationship Between CPL and Courses

The following table shows the correlation between each course and CPL (the √ sign indicates a relationship).

NO COURSE NAME CPL
CPL-1 CPL-2 CPL-3 CPL-4
1 Strategic Management and Leadership V V
2 Taxation Management V V V
3 Information Systems and Internal Control V V V
4 Advanced Financial Management V V V
5 Risk Management and Risk-Based Internal Audit V V V
6 Corporate Reporting V V V V
7 Advanced Management Accounting V V V
8 Auditing and Atestation V V V V
9 Internship V V V V
10 Options: Sharia Accounting, Business Law and Forensic Accounting, Appraisal V V V

 

 

 

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