Description

Description

Semester 1
NO	Code	Subject	Description
1	EPA7004	Strategic Management and Leadership	The objective of this course is for students to have the competence to understand and analyze the external and internal environment to identify corporate business challenges and opportunities. Students are expected to be able to identify organizational business structures and processes to facilitate strategy implementation, as well as evaluate the effects of business objectives, market positions, and goals. In addition, students are able to evaluate selected strategies, provide input for alternative strategies to achieve corporate business objectives, as well as in evaluating and providing input on business strategies and decisions and their implementation, monitoring strategic performance, managing business risks, and establishing effective corporate governance. In addition, students are also able to understand the concept of leadership and its role in strategy formulation and are able to implement strategies, and can identify and explain ethical issues that arise in the process of implementing these strategies.
2	EPA7007	Taxation Management	The learning objectives of this course are for students to have competence in understanding the concept of taxation management, selection of business forms, and evaluation of taxation aspects in funding selection. Students are able to evaluate taxation and tax planning aspects of business profits and other profits in Corporate Income Tax, Individual Tax, Pot/Put Income Tax, and Value Added Tax. In addition, students are able to evaluate the taxation and tax planning aspects of the structure of outbound and inbound investment, business combination, liquidation, and analyze the taxation and tax planning aspects of the elements in the Income Statement. Students are also able to analyze tax management in tax dispute resolution in Indonesia and evaluate tax aspects and tax planning related to tax incentives in Indonesia.
3	EPA7006	Information System and Internal Control	The purpose of this course is for students to have competence in understanding internal control and its relationship with risk management and corporate governance, internal control principles of each business process, and common business processes in information systems. Students are able to apply skills using system design tools to describe an information system, evaluate information systems and information technology-based internal controls in producing relevant and reliable corporate reporting systems, and identify and communicate control risks and their consequences to make recommendations. In addition, students are able to apply internal controls in practice in today’s business world.
4	EPA7010	Advanced Financial Management	The objective of this course is for students to have competence in applying investment appraisal techniques by considering other factors that influence investment decisions, applying business valuation, identifying business capital needs, assessing financing options, recommending relevant financing methods, evaluating financial strategies in corporate restructuring, reorganization, and bankruptcy, assessing merger, acquisition, and divestment plans and processes, and understanding financial risk management related to hedging, derivatives, and international trade.
5	EPA7012	Risk Management And Risk-Based Internal Audit	The objective of this course is to enable students to apply the concepts of risk management and risk-based internal audit. The materials discussed include the definition of risk management and risk-based internal audit as well as the implementation of risk-based internal audit. Learners are expected to be able to understand the concept of risk, and conduct risk analysis after attending this course. In addition, participants are expected to understand the details of the risk-based internal audit process and implement risk-based internal audit techniques up to the writing of the report.
Semester II
1	EPA7001	Advanced Management Accounting	The objective of this course is for students to have competence in explaining the use of cost accounting information to assist companies in carrying out their daily operations, including the different roles of cost accounting and management accounting, the calculation of cost of production to prepare financial statements, and management accounting systems for efficiency and decision making. Students are able to evaluate and apply the practice of management control systems and strategies to increase corporate value, apply accounting information in the planning process, financial-based management control systems, and strategic management control systems. In addition, students are able to apply management accounting in assisting environmental control, the latest concepts in management accounting, and explain and apply the management accountant code of ethics.
2	EPA7002	Business Law and Forensic Accounting	This course aims to analyze and conclude various legal rules that apply positively in social life, legal principles that apply in general and specifically in economic activities and conduct legal analysis of problems related to business activities and to provide knowledge, both in theory and practice of forensic accounting so that program participants (students) are able to apply it in forensic accounting assignments, both to reveal a financial crime that indicates corruption, as well as to assist management in providing suggestions for solving strategic problems faced by companies / organizations, by upholding professional ethics, professional standards and complying with applicable laws and regulations.
3	EPA7005	Corporate Reporting	The objective of this course is for students to have the competence to determine, apply, and evaluate corporate reporting policies of companies and groups of companies, including financial statements, annual reports, and integrated reports. Students are able to evaluate and integrally apply professional skills and technical knowledge of accounting standards, as well as analyze, interpret, evaluate, and compare financial statements between periods and between companies in the industry. In addition, students are able to identify and analyze relevant ethical issues in corporate reporting.
4	EPA7011	Auditing and Attestation	The objectives of this course are for students to have competence in understanding and advising on regulatory, professional, and ethical issues to parties carrying out assurance engagements, understanding the process of accepting and managing assurance engagements, understanding the quality control process to mitigate risks, planning assurance engagements in accordance with the terms of engagement and professional standards, and implementing, concluding and reporting the results of assurance engagements in accordance with the terms of engagement and professional standards.
5	EPA7013	Internship	Internship is a program intended to complement students’ abilities in terms of practice and improve soft skills. This internship activity is to accommodate the Minister of Research, Technology and Higher Education Regulation on National Higher Education Standards No. 44 of 2015 Article 14 paragraph (6). 44 of 2015 Article 14 paragraph (6) Forms of learning other than those referred to in paragraph (5), for diploma four education programs, undergraduate programs, professional programs, master’s programs, applied master’s programs, specialist programs, doctoral programs, and applied doctoral programs, must add forms of learning in the form of research, design, or development and Article 14 paragraph (7) Forms of learning in the form of research, design, or development as referred to in paragraph (6) are student activities under the guidance of lecturers in order to develop attitudes, knowledge, skills, authentic experience, and improve the welfare of society and the competitiveness of the nation. In addition, it is also to fulfill the International Education Standard, namely IES No.5. regarding Practical experience requirements.