STUDY PROGRAM CURRICULUM

UNIVERSITAS MULTIMEDIA
NUSANTARA
 Drafting Team

Rector of Universitas Multimedia Nusantara

Vice Rector I for Academic Affairs
Head of the Study Program
Deputy Head of the Study Program
Academic Information Bureau
 CURRICULUM OF THE ACCOUNTING STUDY PROGRAM

A. Profile

In the digital era, accountants need to understand, and

be competent in ICT. The UMN's BoA programme
prepares students to become professional accountants
skilled in applying ICT for reaching optimal accounting
solutions. The BoA programme has been designed to
fulfil the entry level requirement of the International
Education Standards (IES) 1 for Professional
Accountants, thus enabling them to practice accountancy
at both national and international level.
Following the development of International Financial
Reporting Standards with an interactive and collaborative
learning process supported by ICT learning, accounting
students are thus equipped with comprehensive
knowledge. Activities during the learning process include
the use of accounting laboratories and tax centres, public
lectures, seminars, and executive sharing programmes
designed to improve students' critical thinking and
analytical skills, and bolster their adherence to the
profession's code of ethics.

Compulsory internship programmes have also been

developed to enrich the students with practical
experiences and prepare their entry into well-known
public accounting firms, tax consultants, and any other of
the various related industries.

BoA has already accredited nationally by BAN PT (A) and

internationally by FIBAA (Germany) in 2023.

B. Career Prospects and Opportunities

The prospective careers for BoA graduates include entry
level professional accountants in all industry sectors, with
the particular role as external and internal auditors, tax
accountants, government tax officers and auditors,
system/data analysts, software implementers,
management accountants and information system
auditors.

C. Study Program Specific Guidelines (if any)

The BoA has a regular curriculum based on a 5+2+1
system which refers to 5 semesters taken in the
programme, 2 free elective semesters outside the
programme (including internships), and 1 semester to
work on the final project. Compulsory courses are
designed to achieve the relevant ELOs, while elective
courses are designed to provide deeper ELOs according
to the career choices of the students concerned. In
semester 4, students are required to choose a focus for
semester 5 by taking additional elective courses for as
many as 13 credits. These consist of three options:
auditing, taxation, and accounting information systems,
which serve to enhance the graduates' employability

D. Graduate Profile
The UMN's BoA programme prepares students to
become professional accountants skilled in applying ICT
for reaching optimal accounting solutions. The BoA
programme has been designed to fulfil the entry level
requirement of the International Education Standards
(IES) 1 for Professional Accountants who are:

● able to apply reasoning, critical analysis, innovative

thinking, professional judgment, and scepticism
(including the identification and evaluation of
alternatives) in order to reach well-reasoned
conclusions based on all relevant facts and
circumstances for unstructured, multi-faceted
problems.
● Have an ability to evaluate information from a variety
of sources and perspectives through research,
analysis, and integration.
● Able to demonstrate a commitment to lifelong
learning in accountant skill and knowledge.
● Have an open mind to new opportunities.

E. Expected Learning Outcome

The BoA's objective is to produce graduates with
knowledge and skills, as described in the following
Expected Learning Outcomes (ELO):

● ELO-1: To become a patriotic citizen; to behave

morally through religious or ethical practices; to
respect diversity; to be able to apply academic,
professional, and legal ethics in one's field of
expertise; to internalise the spirit of independence,
prudence, industriousness, entrepreneurship, and
good governance, all of which can contribute to the
quality of life of the nation and state based on
Pancasila.
● ELO-2: To be able to apply logical, critical,
systematic, and innovative thinking in the context of
the development or implementation of science and
technology. This ought to pay particular attention to
human values, and demonstrate independent,
quality, and measurable performance. To be able to
combine technical competence and professional
expertise to complete work assignments in order to
produce solutions, ideas, designs, and team or
individual criticisms.
● ELO-3: Have the necessary data and information
literacy to support problem solving and decision
making, as well as to express information in the form
of ideas, oral, and written reports.
● ELO-4: Prepare general purpose financial statements
of separate and/or consolidated entities by
independently applying accounting principles for
 transactions in accordance with the applicable
financial reporting standards in Indonesia.
● ELO-5: Prepare management reports, including those
on production costs, planning and budgeting, and
relevant and reliable performance measurement in
supporting decision making and management control
through applying cost accounting and management
accounting techniques.
● ELO-6: Prepare audit working papers by collecting
and summarising audit evidence independently or
contributing to a team's evaluation of audit evidence
on financial statements of commercial entities in
accordance with auditing standards and statutory
regulations.
● ELO-7: Perform internal control and risk analysis, and
provide recommendations for improving internal
control functions in an ICT-based environment.
● ELO-8: Preparing tax reports for both individual and
corporate taxpayers by calculating and reconciling
taxation according to Indonesian taxation laws using
tax reporting information systems.
● ELO-9: To be able to analyse financial statements as
a basis of investment and funding reports, such as
reports on cash and working capital requirements,
proforma financial reports, and capital budgeting
reports. These are highly relevant for making financial
and investment decisions by applying the relevant
management techniques, and the independent
knowledge of money markets and capital markets.
.
F. Distribution of Courses per Semester
The BoA has a regular curriculum based on a 5+2+1 system which refers to 5 semesters taken in the
programme, 2 free elective semesters outside the programme (including internships), and 1 semester to
work on the final project. Compulsory courses are designed to achieve the relevant ELOs, while elective
courses are designed to provide deeper ELOs according to the career choices of the students concerned.

Reguler Path
Semester 1
No Code Courses Lect Lab Pre-requisite Type SDG
Course Code

1 EA 100 Introduction to Accounting 1 + 3 Compulsory

Tutorial
2 EM 922 Fundamental of business and 3 Compulsory
management
3 EM 932 Economic Digital 3 Compulsory 8
Transformation
4 EM 187 Financial Mathematics 2 Compulsory
5 UM 142 Indonesian Language 2 Compulsory
6 UM 152 Religiousity 2 Compulsory 5, 10
7 UM 162 Pancasila 2 Compulsory 5, 10
 No Code Courses Lect Lab Pre-requisite Type SDG
Course Code

8 UM 122 English 1 2 Compulsory

Total Credit Semester 1 19

Semester 2
No Code Courses Lect Lab Pre-requisite Type SDG
Course
Code
1 EA 201 Introduction to Accounting 2 3 EA 100 Compulsory
+ Tutorial
2 IS 100 Management Information 3 EA 922 Compulsory
System
3 EA 550 Business Law 3 Compulsory 8,
9,10
4 EM 918 Business Statistics + 3 Compulsory
Tutorial
5 IF 110 Introduction to Multimedia 2 Compulsory
Technology
6 Introduction to Multimedia 1 Compulsory
Technology - Lab
 No Code Courses Lect Lab Pre-requisite Type SDG
Course
Code
7 UM 222 English 2 2 UM 122 Compulsory
8 EM 916 Financial Management + 3 EM 187 Compulsory
Tutorial
Total Credit Semester 2 19

Semester 3
No Code Courses Lect Lab Pre-requisite Type SDG
Course Code

1 EA 302 Intermediate Accounting 1 + 3 EA 100 Compulsory

Tutorial
2 EA 320 Cost Accounting + Tutorial 3 EA 100 Compulsory
3 EA 341 Taxation 1 + Tutorial 3 EA 201 Compulsory
4 UM 163 Civics 2 Compulsory 5, 10
5 UM321 English 3 2 Compulsory
6 EA 410 ICT Based Accounting 3 IS 100 Compulsory
Information System 1
 No Code Courses Lect Lab Pre-requisite Type SDG
Course Code

Accounting application lab

7 EM 105 Technopreneurship 3 Compulsory
Total Credit Semester 3 19

Semester 4
No Code Courses Lect Lab Pre-requisite Type SDG
Course Code

1 EA 403 Intermediate Accounting 2 + 3 EA 302 Compulsory

Tutorial
2 EA 404 Advanced Accounting 1 + 3 EA 302 Compulsory
Tutorial
3 EA 430 Auditing and Assurance 1 3 EA 302 Compulsory
4 EA 421 Management Accounting + 3 EA 320 Compulsory 11
Tutorials
5 EA 442 Taxation 2 + Tutorial 3 EA 341 Compulsory
6 EA 511 ICT Based Accounting 3 EA 410 Compulsory
Information System 2
 No Code Courses Lect Lab Pre-requisite Type SDG
Course Code

ERP Lab - SAP

7 EA 506 Financial Statement Analysis 3 EA 302 Compulsory
Total ECTS 21

Semester 5
No Code Courses Lect Lab Pre-requisite Type SDG
Course Code

1 EA 505 Advanced Accounting 2 + 3 EA 404 Compulsory

Tutorial
2 EA 531 Auditing and Assurance 2 3 EA 430 Compulsory
3 EA 670 Research Methodology in 3 EM 918 Compulsory
Accounting
4 * Elective courses 13 EA 442 / EA 531 Elective
(Concentration) /EA 511
Total Credit Semester 5 22
*See list below
*LIST OF ELECTIVE COURSES (CONCENTRATION)
Concentration: Taxation (TAX)
No Code Courses Lect Lab Pre-requisite Course Type SDG
Code

1 EA 644 International Taxation 2 EA 341 & EA 442 Elective

2 EA 748 Taxation Seminar 2 EA 341 & EA 442 Elective
3 EA 543 Advanced Taxation 3 EA 341 & EA 442 Elective
4 EA 746 Taxation in Practice 3 EA 341 & EA 442 Elective
5 EA 645 Taxation Accounting 3 EA 341 & EA 442 Elective
Total Credit Tax Concentration 13
Student must pass the related pre-requisite courses with minimum grade B

Concentration: Accounting Information System (AIS)

No Code Courses Lect Lab Pre-requisite Type SDG
Course Code

1 EA 714 Accounting Information System 2 EA 310 & EA 411 Elective

Analysis
2 EA 715 Enterprise Information System 2 EA 310 & EA 411 Elective
 3 EA 713 IT Compliance and Control 3 EA 310 & EA 411 Elective
4 EA 612 Modelling and Designing Accounting 3 EA 310 & EA 411 Elective
System
5 EA 632 Information System Auditing 2 1 EA 310 & EA 411 Elective
Total Credit AIS Concentration 13

Student must pass the related pre-requisite courses with minimum grade B

Concentration: Auditing (AUD)

No Code Courses Lect Lab Pre-requisite Course Type SDG
Code

1 EA 632 Information System Auditing 2 1 EA 430 & EA 531 Elective

2 EA 736 Auditing in Practice 3 EA 430 & EA 531 Elective
3 EA 622 Ethics and Corporate Governance 2 EA 430 & EA 531 Elective 16
4 EA 735 Auditing Seminar 2 EA 430 & EA 531 Elective
5 EA 645 Taxation Accounting 3 EA 430 & EA 531 Elective
Total Credit AUD Concentration 13
Student must pass the related pre-requisite courses with minimum grade B

Semester 6
SEMESTER 6 - REGULAR NON MBKM
No Code Courses Lect Lab Pre-requisite Type SDG
Course Code

1 EM 280 Introduction to ICT Industry and 3 Elective

Business
2 EA 723 Management Control System 3 EA 421 Elective
3 EA 734 Financial Accounting Standards 3 EA 403 Elective
4 EA 507 Accounting for Banking Industry 3 EA 403 Elective
5 EA708 Accounting Theory 3 EA 403 Elective 11
6 EM803 Fundamental of investment 3 EM 916 Elective
7 EA 660 Public Sector Accounting 2 EA 403 Elective
Total Credit Non MBKM 20
TRACK 1 : ENTREPRENEURSHIP
No Code Courses Lect Lab Pre-requisite Type SDG
Course Code

1 EA 676 Idea Validation 4 Elective

2 EA 677 Product Validation 4 Elective
3 EA 678 Business Validation 5 Elective
4 EA 679 Business Mentoring 7 Elective
Total Credit MBKM Track 1 20

TRACK 2 : INTERNSHIP
No Code Courses Lect Lab Pre-requisite Type SDG
Course Code

1 EA 672 Professional Business Ethics 3 2 Elective

2 EA 673 Industry Experience 7 5 Elective
3 EA 674 Industry Model Validation 7 4 Elective
4 EA 675 Evaluation and Reporting 3 3 Elective
Total Credit MBKM Track 2 20
 TRACK 2A : INTERNSHIP ACCELERATED
No Code Courses Lect Lab Pre-requisite Type SDG
Course Code

1 EA 672 Professional Business Ethics 2 Elective

2 EA 673 Industry Experience 5 Elective
3 EA 674 Industry Model Validation 4 Elective
4 EA 675 Evaluation and Reporting 3 Elective
5 EA 772 Final Project 6 Compulsory
Total Credit MBKM Track 2A 20

TRACK 3 : RESEARCH
No Code Courses Lect Lab Pre-requisite Type SDG
Course Code

1 EA 680 Formulation of research problem 4 Elective

2 EA 681 Implementation of research 4 Elective
methodology
3 EA 682 Research evaluation 5 Elective
4 EA 683 Publication 7 Elective
Total Credit MBKM Track 3 20

TRACK 4 : COMMUNITY OUTREACH

No Code Courses Lect Lab Pre-requisite Type SDG
Course Code

1 EA 680 Community Outreach Project Idea 3 Elective

2 EA 681 Community Outreach (Stage 1) 7 Elective
3 EA 682 Socio Entrepreneurship Development & 7 Elective
Managing
4 EA 683 Community Outreach (Stage 2) 3 Elective
Total Credit MBKM Track 4 20

TRACK 5 : INDEPENDENT PROJECT

No Code Courses Lect Lab Pre-requisite Type SDG
Course Code

1 EA 688 Idea Generation 4 Elective

2 EA 689 Design Creation 4 Elective
 3 EA 690 Development and Evaluation 8 Elective
4 EA 691 Publication 4 Elective
Total Credit MBKM Track 5 20

TRACK 6 : STUDENT EXCHANGE

No Code Courses Lect Lab Pre-requisite Type SDG
Course Code

1 EA 692 Student Exchange 20 Elective

Total Credit MBKM Track 6 20

Semester 7
No Code Courses Lect Lab Pre-requisite Course Type SDG
Code

1 EA 671 Compulsory Internship 20 Compulsory

Total Credit Semester 7 20
Semester 8
No Code Courses Lect Lab Pre-requisite Course Type SDG
Code

1 EA 772 Final Project 6 Compulsory

Total Credit Semester 8 6

Acceleration Path
Semester 1
No Code Courses Lect Lab Pre-requisite Type SDG
Course Code

1 EA 100 Introduction to Accounting 1 + 3 Compulsory

Tutorial
2 EM 922 Fundamental of business and 3 Compulsory
management
3 EM 932 Economic Digital 3 Compulsory
Transformation
4 EM 187 Financial Mathematics 2 Compulsory
5 UM 142 Indonesian Language 2 Compulsory
6 UM 152 Religiousity 2 Compulsory
 No Code Courses Lect Lab Pre-requisite Type SDG
Course Code

7 UM 162 Pancasila 2 Compulsory

8 UM 122 English 1 2 Compulsory
Total Credit Semester 1 19

Semester 2
No Code Courses Lect Lab Pre-requisite Type SDG
Course Code

1 EA 201 Introduction to Accounting 2 3 EA 100 Compulsory

+ Tutorial
2 SI 301 Management Information 3 EA 922 Compulsory
System
3 EA 550 Business Law 3 Compulsory
4 EM 918 Business Statistics + 3 Compulsory
Tutorial
5 IF 110 Introduction to Multimedia 2 Compulsory
Technology
6 Introduction to Multimedia 1 Compulsory
Technology - Lab
 No Code Courses Lect Lab Pre-requisite Type SDG
Course Code

7 UM 222 English 2 2 UM 122 Compulsory

8 EM 916 Finance Management + 3 EM 187 Compulsory
Tutorial
Total Credit Semester 2 19

Short Semester 1
No Code Courses Lect Lab Pre-requisite Type SDG
Course Code

1 EA 302 Intermediate Accounting 1 + 3 EA 201 Compulsory

Tutorial
2 EA 341 Taxation 1 + Tutorial 3 EA 201 Compulsory
Total Credit Short Semester 6
1
Semester 3
No Code Courses Lect Lab Pre-requisite Type SDG
Course Code
1 EA 403 Intermediate Accounting 2 + 3 EA 302 Compulsory
Tutorial
2 EA 320 Cost Accounting + Tutorial 3 EA 201 Compulsory
3 EA 430 Auditing & Assurance 1 3 EA 302 Compulsory
4 UM 163 Civics 2 Compulsory
5 EA 442 Taxation 2 + Tutorial 3 EA 341 Compulsory
6 EA 404 Advanced Accounting 1 + 3 EA 302 Compulsory
Tutorial
7 EA 410 ICT Based Accounting 3 SI 301 Compulsory
Information System 1 + LAB
8 EA 506 Financial Statement 3 EA 302 Compulsory
Analysis
Total Credit Semester 3 23
Semester 4
No Code Courses Lect Lab Pre-requisite Type SDG
Course Code
1 EA 505 Advanced Accounting 2 + 3 EA 404 Compulsory
Tutorial
2 EA 421 Management Accounting + 3 EA 320 Compulsory
Tutorial
3 EA 511 ICT Based Accounting 3 EA 410 Elective
Information System 2 + LAB (Concentration)
ELECTIVE 13
Total Credit Semester 4 22

Short Semester 2
No Code Courses Lect Lab Pre-requisite Type SDG
Course Code
1 EA 531 Auditing & Assurance 2 3 EA 430 Compulsory
2 EM 604 Technopreneurship 3 EA 922 Compulsory
Total Credit Short 6
Semester 2
Semester 5
No Code Courses Lect Lab Pre-requisite Type SDG
Course Code
1 EA 670 Research Methodology in 3 Business Compulsory
Accounting Statistics
2 MBKM or REGULER NON 20 Have passed Elective
MBKM minimal 90
credits (sks),
maximum 2
courses with D
score, no course
with E score
Total Credit Semester 5 23

Semester 6 (COMPULSORY INTERNSHIP)

No Code Courses Lect Lab Pre-requisite Type SDG
Course Code
1 EA 780 Accounting ethics in practice 3 Elective
2 EA 781 Industry Experience in 7 Elective
Accounting
3 EA 782 Industry Solution and 7 Elective
Recommendation
 No Code Courses Lect Lab Pre-requisite Type SDG
Course Code
4 EA 783 Comprehensive Reporting 3 Elective
5 UM321 English 3 2 UM 222 Compulsory
Total Credit Semester 6 22

Semester 7
No Code Courses Lect Lab Pre-requisite Type SDG
Course Code

1 EA 772 Final Project 6 Compulsory

Total Credit Semester 7 6
G. Additional Information:
1. Students have to pass a total of 147 credits to be
graduated
2. No D/E or F grade
3. have obtained a graduation certificate from one of
the certifications determined by the study program
4. have attached TOEIC test results with a minimum
score of 450
5. The minimum grade for EA 100 and EA 201
should be minimum B
6. The pre-requisite courses of concentration must
have minimum B grade.
7. Students that choose to enroll for MBKM Track 2A
Internship accelerated, should also enroll for 2
additional courses in each of semester 6 and 7
which are:

No Code Courses Lect

1 EA 723 Management Control System 3

2 EA 708 Accounting Theory 3