ATTITUDE

Students are able to internalize the values of Pancasila

- Demonstrate an attitude of responsibility, honesty and discipline as a manifestation of piety to God Almighty

- Demonstrate a caring attitude towards the preservation of Indonesian culture and diversity as an embodiment of love for the motherland

Students are able to internalize the ethical principles of the accounting profession, organizational ethics, and business ethics

- Demonstrate an attitude that is appropriate and in line with the ethical principles of the accounting profession that apply

- Demonstrate an attitude that is appropriate and in line with organizational ethics and business ethics that apply wherever you work and are placed

KNOWLEDGE

Able to analyze accounting concepts and principles and other relevant scientific fields

- Describe accounting principles and relevant knowledge

- Applying research methods to solve management and business problems

- Linking accounting principles with other relevant fields of knowledge

- Analyze accounting principles and knowledge relevant to certain issues

Able to analyze accounting reporting in supporting decision making

- Analyzing financial statements for external parties of the company based on financial ratio analysis for decision making

- Analyzing financial reports for internal parties that can be used for company managerial decisions

SKILLS

Able to apply research methodology in accounting science

- Determine solutions to problem solving in the field of accounting

- Apply methods and technology to solve accounting-related problems

- Conduct basic research to solve accounting related problems

Able to demonstrate the ability to communicate both orally and in written communication

- Demonstrate the attitude of the ability to work together during the learning process

- Demonstrate the ability to communicate orally and in writing

COMPETENCE

Able to demonstrate entrepreneurial activities in accounting, both individually and in groups

- Identify entrepreneurial opportunities based on accounting and auditing knowledge individually or in groups

- Apply accounting and auditing knowledge individually or in groups in the form of products and services

Able to integrate the concepts and principles of information technology in the field of accounting and auditing

- Describe the concepts and principles of ICT

- Apply ICT concepts and principles in the field of accounting/auditing

- Using software applications for analysis in accounting and auditing

- Demonstrate adaptability to ICT developments

Able to evaluate accounting and auditing concepts

- Evaluate various concepts and theories related to accounting

- Evaluating various concepts and theories related to auditing

Able to prepare entity financial reports in accordance with applicable accounting standards

- Prepare reports of financial position in accordance with applicable accounting standards

- Prepare profit and loss statements in accordance with applicable standards

- Prepare reports on changes in equity in accordance with applicable standards

- Prepare cash flow reports in accordance with applicable accounting standards

- Compile notes on financial statements in accordance with applicable accounting standards