introduction to computer application
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5. EK 12461 Introduction to Computer Application (2 credits)
A. Description and Topics
This course provides general illustration on
computer comprising data processing system, computer
working system, types of data communication, and
introduction to fundamentals of programming
particularly for accounting.
Topics comprises introduction to computer, computer
working system, introduction to software packages,
numerical system, flowchart, Visual Basic
programming, Workshop Microsoft’s Windows DS and
Microsoft’s Office (Excel).
6. EK 12431 Economic Mathematics (2 credits)
A. Description and Topics
It covers uses of economic mathematics, linear
functions in economy, application of functions in
economy and business, effects of tax and subsidy
upon market balance, limit and differential
functions, derivatives of orders of more than one
variable, application of derivatives in economy and
business and application in economy and business.
7. EK 13451 Business Mathematics (2 credits)
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A. Description and Topics
It covers understanding on differential calculus
comprising partial differential; application of
partial derivatives in economy and business; maximum
and minimum of multivariable functions without and
with constraints; application of maximum and minimum
in economy and business, integral calculus
comprising indefinite and definite integrals and
their application in economy and business; matrix
comprising matrix operation; types of matrix; matrix
transpose; matrix determinant; matrix inverse;
simultaneous linear equation; and matrix application
on maximum and minimum of multivariable functions;
input-output; linear programs.
8. EK 12191 Indonesian Language (2 credits)
A. Description and Topics
This course trains students to write scientific
writings by using proper and correct Indonesian
language. The topics comprise good and correct
Indonesian language (grammar and form of word),
effective sentences, spellings, diction, themes, and
outlines of a story, data collection, reasoning,
paragraphs, quotes, footnotes, and bibliography.
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9. EK 12423 English Language (2 credits)
A. Description and Topics
This course discusses such ideas as authentic and
simplified ideas with topics on banking, finance,
and accounting. Skills given to students comprise
the skills of skimming, scanning, making inferences,
vocabulary development and introducing and
understanding complex phrases and sentences.
10. EK 32371 Indonesian Economy (2 credits)
A. Description and Topics
This course discusses Indonesian economy analyzed on
the basis of the framework of development economic
theories. The background of this course is the fact
that in line with its growth, the Indonesia’s
economy caused the process and development of other
economic indicators which can affect the subsequent
economic growth. These indicators comprise among
other things development of human resources, poverty
and imbalance of welfare, government budget, price
level, interest rate, composite stock price index,
banking, balance of payment, and relation between
central and regional economy. This course is
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directed at clarifying the business environment
which can analyze the impacts of diverse changes in
macro indicators upon business environment.
Topics given comprise Indonesia’s economic system,
national economic situation in government
development in Indonesia, Indonesia’s economic
structure and future prospects of Indonesia’s
economy.
11. EK 12311 Micro Economy (2 credits)
A. Description and Topics
This course describes basic concepts in economy
particularly micro aspects. Discussion comprises:
basic understanding of economy, market pricing,
market structure, production functions, and maximum
profits.
12. Macro Economy (2 credits)
A. Description and Topics
This course explains bases of macro economy
comprising the scope of macro economy, difference of
micro and macro economy, macro economic variables,
concept of national income comprising definitions on
national income or national products, added values,
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method of calculation and terms in national income,
Functions of consumption, savings and investments;
balance in national income; Factors affecting the
national income, Multiplier, Deflationary and
inflationary gap, accelerator, business cycle and
fiscal policies comprising factors determining Ad;
AS, business cycle, role of fiscal policies through
State Budget (APBN) components, functions of money;
types of money, system of bank and non bank
financial institutions, deposit money creation
process; Definitions on M0, M1 and M2, demand of
money, main functions of central banks and
commercial banks, quantitative and qualitative
monetary policies. It also discusses issues on
economic policies; international trade comprising
benefits of specialization, absolute advantages,
comparative advantages; trade obstacles; system of
foreign exchange rate; samples of balance of
payment; balance of trade; traffic of capital.
13. EK 22161 Statistics I (2 credits)
A. Description and Topics
This course discusses meaning and benefits of
statistics associated with types of data, method of
data collection and testing in report, distribution
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of frequencies, size of location, size of variance,
size of skewness and sharpness, index figure,
analysis of linear regression and correlation,
multiple linear regression and periodical data
analysis.
14. EK 12441 Statistics II (4 credits)
A. Description and Topics
This course serves as follow up of statistics I
discussing functions of probability, theoretical
distribution, values of expectation, sampling
distribution, single estimation and computation
testing interval. The topics comprise scientific
approaches and common sense, issues on bibliographic
study and hypotheses, research design, research
subject, measurement, data collection method,
questionnaire and likert scale, analysis of data,
proposal and report and application.
15. EK 32451 Research Method (4 credits)
A. Description and Topics
This course comprises scientific research, project
business, identification, selection of data
collection method, preparation of questionnaire, and
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implementation of research, processing and
presentation of data, and selection of research
report.
* SPECIAL COURSES (MKB)
1. EA 23311 Intermediate Financial Accounting I (2 credits)
A. Description and Topics
This course discusses financial accounting and
profession of accountant, basic framework of
accounting, and review on accounting cycle, loss and
profit report, balance sheet, capital amendment
report, cash flow report, cash and receivable,
inventory, non current assets, and investment.
2. EA 23312 Intermediate Financial Accounting II (4 credits)
A. Description and Topics
Discussion in this course covers short term and
conditional obligations, and long term obligations,
rights of corporate owner and capital equalization,
retained earnings and earnings per share,
acknowledgement of earnings, accounting of leasing,
accounting of changes in accounting principles and
correction of errors; accounting of foreign
currencies and SWAP transactions, reporting on
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effects of changes in price.
3. EA 23331 Cost Accounting (2 credits)
A. Description and Topics
This course is aimed at giving basic knowledge on
diverse concepts of cost and method of recording and
techniques of cost calculation, and on cost
accounting for control of costs and provision of
information for manager in decision making.
The topics comprise among other things job order and
process cost system, cost calculation for byproducts
and joint products, cost behavior, cost calculation,
control of production costs.
4. EA 23341 Management Accounting (4 credits)
A. Description and Topics
This course gives understanding on role of
information on management accounting in
organization, implementation of strategic planning
in effective budgeting, functions of budget as tool
for evaluation of performance including method of
budgeting, target costing, Kaizen costing, and
standard costing for control of costs for production
of raw materials, direct wages and factory overhead,
variable costing and cost volume profit analysis for
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calculation and planning of profits, relevant costs
as management tool in decision making, evaluation of
performance and analysis of segment, planning and
control of organization in measurement of
performance, budgeting of capital goods, and quality
costs.
5. EA 33371 Accounting Information System (2 credits)
A. Description and Topics
This course provides knowledge on total corporate
accounting system. The topics discussed comprise
basic concepts of system, accounting system, and
methodology, basic concepts of information system,
basic concepts of accounting information system,
forms, journals, ledger and support book, tools and
techniques of system, processing of data to internal
control information, control of system, controls and
EDP, control of inputs, control of process, control
of outputs, control of computer and communication,
etc., basic concepts of accounting information
system for decision making, basic concepts of
accounting information system organization,
managerial decision making, information needs,
information processing support system, report for
operation and decision making, hardware and software
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technology, communication of data and network,
database.
6. EA 33372 Accounting Information System II (2 credits)
A. Description and Topics
This course discusses evolution and revolution as
growth of organization, manual sale accounting
system comprising credit sales including credit
card, sales return, combination of delivery and
billing order; computerized sales accounting
information system for Batch System and Online
System; manual receivable accounting system;
computerized receivable accounting information
system; manual purchase accounting system;
computerized purchase accounting information system;
manual payable accounting system; computerized
payable information system; manual waging and
remuneration accounting information system;
computerized waging and remuneration accounting
information system; manual production control
system; manual cost accounting system; computerized
cost accounting information system; manual inventory
accounting system; computerized inventory accounting
information system; manual fixed asset accounting
system; fixed asset management cycle; ledger cycle
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and computerized financial reporting.
7. EA 33351 Management Control System (2 credits)
A. Description and Topics
This course gives understanding on role and benefits
of controller for management and organization,
effective management control system, and issues
associated with accounting and controller. This
course is given more in the form of discussion
because it concerns with discussion of issues.
Topics discussed concern with relationship between
accounting and management, functions of
controllership in the organizational structure of
controllership, essence of management control
system, limits in management control, behavior in
organization and factors affecting control, central
control, and accountability: strategic planning,
budget preparation, management control for
operation.
8. EA 23312 Advanced Financial Accounting I (2 credits)
A. Description and Topics
Topics discussed in this course comprise liquidation
of Firm installments, sales of installments, sales
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of consignment, relation between central and branch
offices, merger, investment of shares.
9. EA 33322 Advanced Financial Accounting II (4 credits)
A. Description and Topics
It is expected that this course can give capability
to understand accounting concerning with relation
between parent company and subsidiary.
Topics learned comprise introduction to consolidated
financial report, techniques and procedures of
consolidation, consolidated cash flow, inter-
corporate profits for inventory of goods, fixed
assets, bonds, consolidation of changes in ownership
of interests, indirect and mutually owning
ownership, consolidation of preference shares of
subsidiary and liquidation of Limited Liability
Company.
10. EA 23431 Financial Management (2 credits)
A. Description and Topics
This course describes perspectives, functions and
roles of financial management in compliance with the
development of business organization as
introduction, then discussing financial markets,
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financial institutions and interest rate. Besides,
it also discusses analysis of financial report,
financial planning and control, interest rate and
rate of return based on portfolio theories, values
of money time, assessment of bonds and shares,
working capital policies, optimal management
techniques for cash and commercial papers,
management of receivable (credits) and methods of
assessment, management of inventory, and short term
financing.
11. EA 33432 Financial Management II (4 credits)
A. Description and Topics
This course describes capital budgeting, financial
structure, namely its effects upon risks, effects of
financial structure upon capital costs, types of
dividend policies and factors affecting them, long
term financing sources, ordinary share financing,
debts and preference shares, leasing financing,
business expansion with merger, acquisition and
holding company, and issues resulting from financial
difficulties.
12. EA 33381 Accountant’s Audit I (2 credits)
A. Description and Topics
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In this course, students learn accountant’s audit
particularly in regard to financial audit and its
benefits. The topics discussed comprise: definition
of accountant’s audit, accountant profession, audit
standards, terminology of audit, code of conduct and
legal obligations, audit process, audit working
paper, techniques and procedures of audit,
understanding of internal control, total audit
programs and planning, completion of audit, opinions
and report on audit, assignment and other services,
etc.
13. EA 43382 Accountant’s Audit II (4 credits)
A. Description and Topics
This course serves as follow up of the accountant’s
audit I. In this course, students learn accountant’s
audit (particularly: financial audit) and its
benefits. Topics discussed comprise among other
things learning and evaluating internal control,
total audit program and planning, techniques and
procedures of audit upon sale and billing cycle,
inventory and warehousing cycle, waging and
personnel cycle, acquisition and payment cycle,
capital acquisition and repayment cycle, completion
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of audit, letter to management, client
representation letter, opinions and audit report,
assignment and other audit services, etc.
14. EA 33401 Accounting Theory (4 credits)
A. Description and Topics
This course is aimed at discussing diverse financial
accounting theories, comprising philosophy,
methodology and their development. The topics given
comprise among other things a concept of equity,
basic concepts, financial report and elements,
concept of profits and measurement, acknowledgement
of income and costs, current assets, current
liabilities and inventory
15. EA 23421 Taxation (4 credits)
A. Description and Topics
This course discusses general income tax, income tax
articles 21 and 26 for individual in particular,
income tax articles 22 and 23, income tax articles
24, 25 and 26 for body in particular, value added
tax and tax of sale for luxurious goods.
16. EA 44401 Tax Accounting (2 credits)
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A. Description and Topics
This course is aimed at giving understanding, to
students, regarding tax accounting in accordance
with taxation regulations in Indonesia. Students can
explain one accounting cycle, particularly
guidelines for making entries and relation of tax
and accounting regulations. The topics discussed
comprise among other things: accounting cycle and
guidelines for making transaction entries, and
Indonesian taxation in outlines.
17. EA 33441 Public Sector Accounting (2 credits)
A. Description and Topics
This course is aimed at giving illustration on
concept and process of accounting applied for non
profit organization, particularly government or
state organization.
Topics discussed comprise among other things, scope
and characteristics of government accounting,
summary of financial management of the state of the
Republic of Indonesia (definition of budget,
budgeting, accountability and conservation of state
finance), fund accounting (definition and types of
fund, fund accounting cycle, accounting for each
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type of fund, fund reporting and audit).
18. EA 23381 Management Information System (2 credits)
A. Description and Topics
This course comprises completion of data,
information, need and roles, concepts of information
system, basic structure of management and marketing
information system, planning and development of
management information system, information
technology, and computer based information system,
marketing information system, manufacturing,
finance, human resources and management of
information resources.
FINANCIAL ACCOUNTING CONCENTRATION (10 credits)
19. EA 44384 Accounting Audit Seminar (4 credits)
A. Description and Topics
This course focuses on implementation of diverse
theories, concepts, and principles of management
accounting, both traditional and contemporary in
association with processes of planning, control, and
decision making in management. The topics are
focused on discussion on cases, both national and
international.
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20. EA 44391 Cost Management (2 credits)
A. Description and Topics
This course is aimed at giving understanding, to
students, regarding cost management to help
realizing the success in organization by means of
cost management for making better decisions and
corporate management by the manager. Topics given
are introduction to cost management focusing on
strategic elements, current cost management,
planning and decision making in management, system
of cost management and control of operation and
management.
21. EA 44441 Behavioral Accounting (4 credits)
A. Description and Topics
This course discusses relation of system of
accounting, human behavior, and efficiency of
organization. Each content of discussion starts with
business dilemma, followed up then with its review
of diagnosis for solution. This approach is aimed at
demonstrating practical application of behavioral
accounting.
Topics discussed comprise among other things bases
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of behavioral accounting, behavioral aspects in
managerial accounting, and behavioral aspects in
financial accounting and reporting.
TAX CONCENTRATION (10 credits)
19. EA 44404 Taxation Seminar (4 credits)
A. Description and Topics
It is expected that students can learn and discuss
taxation cases arising in the business world, due to
the many unclear taxation regulations resulting from
relatively faster business world development
compared to the existing taxation regulations. It is
expected that student can hold discussion on
taxation regulations the interpretations of which
differ between focus with taxpayer and search for
solution, alternatives, and interpretations which
can solve any existing cases. Therefore, students
will get accustomed to solve problems upon existing
taxation issues, and to anticipate the way-outs
thereof.
20. EA 44403 International Taxation (2 credits)
A. Description and Topics
In the eve of free trade era and the enhanced cross-
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country business activities in which the flow of
trade, capital, technology, and information is
becoming faster, and dynamic, it is undeniable that
these have impacts and are closely associated with
the taxation provisions at both national and
international levels. Therefore, it is expected that
students can learn consequences and costs of tax to
the domestic companies which develop their business
abroad, or vice versa. Students can also calculate
the costs of tax resulting from inter-company trade
agreement both at home and abroad for trade,
entrance of capital, use of information technology,
and other matters which in reality are very useful
for the interests of taxpayers.
21. EA 44402 Tax Planning and Audit (4 credits)
A. Description and Topics
This course is aimed at giving capability to
students to make a tax planning comprising PPh
(Income Tax), PPN (Value Added Tax), and PPnBM
(Income Tax for Luxurious Goods) to be able to carry
out efficiency and saving of tax without violating
any applicable tax law and regulations. Students can
understand the legal bases, scope, procedures, audit
techniques, and objectives of tax audit the
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implementation of which is directed more at the
fulfillment of tax obligations.
Students understand that tax audit is directed more
to compliance and test of material and juridical
fiscal truth whether it has conformed to the
applicable provisions. It is expected that student
can clearly differentiate between tax avoidance and
tax smuggling hence preventing taxpayers from any
things which do not conform to the applicable
provisions and laws.
ACCOUNTING INFORMATION SYSTEM CONCENTRATION (10 credits)
19. EA 44412 System Analysis and Planning (4 credits)
A. Description and Topics
This course discusses general review of system
development, modern analysis system, information
system building blocks, introduction to SOLC, system
selection, detailed design, and system
implementation, system planning and policies,
information development system, system analysis,
requirements discovery, data modeling and analysis,
process modeling, and feasibility analysis and
system proposal.
20. EA 44413 System Application and Design (2 credits)
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A. Description and Topics
The objective of teaching this course is to give the
students the capability to improve the existing
system, and / or to design a new system. In this
case, good phases and techniques for designing an
information system including alternative
configuration that can be applied are taught.
Afterward, students learn the phases that must be
carried out in implementing the previously designed
system.
To be able to take this course, a student must have
passed the System Analysis and Planning course.
21. EA 44414 Information Technology Management II (4 credits)
A. Description and Topics
This course serves as follow up of management of
computer and communication technology presently
existing or existing in the future, viewed from the
aspects of hardware, software, data, network, or
human resources all serving as resources for an
organization (company). With this knowledge, it is
expected that the graduates will be capable of
developing themselves in facing technology
development and information century.
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To be able to take this course, a student must have
passed Information Technology Management I course.
FINANCIAL INSTITUTION CONCENTRATION (10 credits)
19. EA 23401 Banks and Non Bank Financial Institutions (2
credits)
A. Description and Topics
This course is aimed at giving students knowledge on
micro institutional aspects and diverse financing
institutions, both bank and non banks as solution
for financing issues and as responses to opportunity
to get profits. Topics to be discussed comprise
basic ideas of financial system, banking, money
market and globalization of financial markets,
financial innovation, financial intermediaries,
depository institutions, insurance company,
financing institutions, retirement fund,
institutions in capital market, types of financial
market and regulations in Indonesia concerning
financing institutions, capital market, and
international money markets.
20. EA 44421 Banking Accounting (2 credits)
A. Description and Topics
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Topics discussed in this course comprise among other
things introduction to understanding on bank, rupiah
accounting, and foreign currency accounting.
21. EA 44422 Accounting of Non Bank Financial Institutions (2
credits)
22. EARNING 44423 Audit of Financial Institutions (4 credits)
A. Description and Topics
This course comprises discussion and review of audit
of financial institutions, particularly banks and
retirement fund. Discussion of topics is carried out
through class discussion, group discussion, and
presentation of individual (independent) task.
CORPORATE FINANCE CONCENTRATION (10 credits)
* COURSES ON BEHAVIOR WITH ACHIEVEMENT (MPB)
1. EA 34321 Organizational Behavior (2 credits)
A. Description and Topics
This course provides understanding on organizational
behavior in global context, foundations and behavior
of individual, motivational decision making, bases
of group behavior, leadership, power and politics,
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conflicts and negotiation.
2. EA 44392 Strategic Management (2 credits)
A. Description and Topics
This course is aimed at giving understanding on
concepts of arts and science of formulation,
implementation, and evaluation of cross functional
decisions in an organization so students will be
able to boost organization in which they are
employed hence capable of achieving their
objectives. Students are encouraged to be capable of
integrating marketing, finance, accounting,
operational management, research and development,
and computer information system in achieving
organizational success. The topics in this course
are focused on strategic management as strategic
planning or corporate planning and also on strategic
business unit, activity-based costing, and balance
score card.
3. EA 23441 Operational Management (2 credits)
A. Description and Topics
This course gives bases of idea and knowledge on
operational technical activities in a production unit
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hence capable of analyzing possibilities faced in
efficiently managing a production unit. This course also
gives illustration on what operational manager is done
and learns more on tools used to make better operational
decisions.
Topics discussed comprise definition and scope of
production and operational management, functions and
decision making of operational management, prediction of
demand, capacity planning, localization of production
facility, factory building, production machinery and
equipment, production process, layout and material
handling, maintenance of production facilities and
machinery, machinery purchase and replacement policies,
production planning and control, inventory management,
project management, quality control, product research and
development.
4. EA 23471 Investment Management (2 credits)
A. Description and Topics
This course is aimed at giving knowledge on
financial investment, commodity investment and
investment in real sectors.
Financial investment comprises investment in money
market and capital market and Investment of
Commodity (meaning goods) constituting future
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trading, whereas investment in real sector can be in
the form of factory building or other investment in
physical (real) form.
5. EA 43391 Database Management (2 credits)
A. Description and Topics
This course introduces to students diverse
theoretical and practical aspects in design and
implementation of database processing used in
business world. The topics covered in this course
are bases such as: nature of advantages, weaknesses,
history, components and functions of application,
and database development process. Due to the fact
that internet technology has been fast developing at
present, database design will be also introduced by
using internet technology. Besides, students need
also understand the software used in database
design. Of some existing software, introduction to
the needs of database design in the lecture will use
MS Access and SQL.
6. EK 32381 Introduction to Development Economy (2 credits)
A. Description and Topics
This course presents development economy, economic
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development, economic growth, objectives of economic
development associated with conditions of each state
and supporting theories.
7. EA 33451 Business Feasibility Study (2 credits)
A. Description and Topics
This course gives bases of idea and knowledge on
activities in evaluating a project investment plan
from diverse project evaluation aspects by using
diverse techniques and quantitative approaches. From
the results of project evaluation, a decision can be
made whether a project investment plan is feasible
process rejected
Topics given consist of definition and scope of
project evaluation, project feasibility study
design, marketing aspects, technical and technology
aspects, financial aspects, investment assessment
method, investment risks, economic and social
aspects, management and organizational aspects,
legal aspects and Environmental Impacts Analysis.
8. EA 23461 Marketing Management (2 credits)
A. Description and Topics
This course is aimed at giving knowledge on role of
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marketing in economy, strategic planning, marketing
environment, marketing information system, consumer
market, business market, segmentation, targeting and
positioning, products, price, distribution,
promotion.
9. EA 44411 Information Technology Management I (2 credits)
A. Description and Topics
The objective of teaching this course is to make
students concentrating on Accounting Information
System understand more widely and deeply the
information technology. This course contains topics
highly needed by a system analyst so he (she) is
capable of properly repairing new Accounting
Information system. This course must be followed by
Information Technology Management II course.
In order to attend this course, a student must have
passed such courses as Computer Application,
Management Information System, Accounting
Information System I and Accounting Information
System II.
10. EA 44361 Management Audit (2 credits)
A. Description and Topics
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This course gives knowledge on operational audit as
internal auditor and its benefits to the management.
The topics discussed comprise definition on
operational audit, some other terms concerning
comparison to financial audit, phases in audit of
some operations / activities / functions of
management (including frauds) up to the making of
audit report and monitoring of follow-up of audit
results.
11. EA 44341 Accounting Seminar (2 credits)
A. Description and Topics
This course discusses development of accounting
theories, research methodology and theories used in
accounting information, concept of income in
financial statement, loss and profit statement;
balance sheet; and cash flow report, working
capital, fixed asset, intangible assets, long term
obligations, accounting for income tax, leasing,
retirement, equity, accounting for multiple
entities, present value and general purchasing power
accounting, terms of disclosure in financial
reporting, ethical responsibilities, international
accounting, trends in accounting. This course is
given in the form of discussions.
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12. EA 44382 Standards and Analysis of Financial Statement (2
credits)
A. Description and Topics
This course is aimed at making student to be able to
deepen understanding and capability in conducting
effective analysis of financial statement from the
perspective of use hence capable of using or
managing information acquired for business decision
making. In general, the main topic discussed in this
course is divided into three topics, namely: (1)
general review on analysis of financial statement
and understanding on accounting principles serving
as bases in preparing financial statement, (2)
accounting analysis that clarifies and analyzes
measurement and reporting of accounting used in
financial statement, and (3) financial analysis.
13. EA 43401 Knowledge of Capital Market (2 credits)
A. Description and Topics
This course gives illustration on capital market
activities in Indonesia and roles of their players
such as Jakarta Stock Exchange (Stocks) and Surabaya
Stock Exchange (Stocks, Bonds, LQ45 Index), issuer,
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investor and other capital market supporting
institutions such as securities, public accountants,
appraiser, KSEI, BAF. It also gives Share assessment
methods, viewed from either fundamental or technical
aspects and comparison with international stocks
such as DJIA, Nasdaq, Nikkei, and Hangseng.
14. EA 34311 International Business (2 credits)
A. Description and Topics
This course discusses diversity and competition
international business, international trade and
foreign investment, economic theories on
international trade and foreign investment,
international organization, international monetary
system and payment balance, financial power as
overseas environmental factors, economic and social
economic power, political power, legal power,
competitive and distributive power, market
estimation and analysis, international marketing,
export import practices and procedures, human
resources management, global operational management,
financial management.
15. EA 32391 Cooperative Economy (2 credits)
A. Description and Topics
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This course discusses basic definition of
cooperative economy, history of development of
cooperatives, principles of cooperative,
establishment of cooperative as legal entity and
types of cooperative, government’s role in
development of cooperative.
* COMMUNITY LIFE COURSES (MBB)
1. EA 44381 Ethics of Profession (2 credits)
A. Description and Topics
This course is aimed at instilling awareness on
importance of a setting of values that professionals
(particularly accountants) must have in maintaining
the image and trust of users of such profession
services.
2. EK 12371 Business Laws (2 credits)
A. Description and Topics
This course learns introduction to laws viewed from
subject and object aspects associated with words and
presentation in the form of company, rights and
obligations of bankruptcy and arbitration
entrepreneurs, commercial papers, stocks and
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securities, insurance, intellectual property.
3. EA 44051 Business Communication (2 credits)
A. Description and Topics
This course focuses on importance of enhancing
capability (skill) and strategies in communication,
either oral or written, to prospective accountants,
particularly in facing increasing more complex and
global business environment. It is inadequate to
judge the performance of an accountant only from
technical capability in accounting, but also it
needs technical capability and strategies in
communication particularly in explaining /presenting
diverse accounting information / research of audit
to diverse relevant parties (users).
4. EK 22411 Sociology and Politics (2 credits)
A. Description and Topics
This course discusses sociology and political
science in its effects upon economy. The sociology
describes discussion on definition of social
institutions to learn relation between individual
economic behavior and group institutions in a
community, particularly in Indonesia. The political
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science tries to bridge analysis originating from
political science and economic science on diverse
events, processes, and behavior of actors in which
mixture of political and economic phenomena is
found. Some of this lecture will discuss the
Economic Theory of Politics in which economic
background and political phenomena will be studied
by using political analysis tools. Diverse cases
regard such phenomena in Indonesia will be used
topic of discussion.
The topics discussed comprise scope of sociology and
politics, social process and social interaction,
social group, communal institutions, social
stratification, social and cultural changes,
socialization and political participation in
democracy and development.
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