Master in Accounting

Master in Accounting Program (M.Acc.) is designed to anticipate and respond to the professional needs of individuals as well as government officials in today's dynamic business environment. The program offer concentration in Public Accounting, Financial Accounting, Managerial Accounting, Information System Management, and Audit. The curriculum is designed for students to be able to take part in the dual degree and exchange programs.

Vision

Becoming a leading accounting master's program in Indonesia that advances applied accounting and encourage ethical accounting practices by generating international challenges.

Mission

Enriched with the strength of international networks but still rooted in local wisdom, we encourage students to become a competent, ethical, and professional person in the field accounting that is broad-minded and has qualified applied skills.

Academic Programs

Matriculation

MAKSI’s prospective students who come from non-accounting or accounting department with insufficient TVK score must go through the matriculation program (quarterly quality) to directly enter the regular. Matriculation will be held within 4 months. Consists of four courses with 12 sessions during the course, post-test once a week instead of the mid-exam for weekday classes, and in the end with the quarterly quality’s final exam. Minimum GPA that must be achieved to get into the regular for students who complete the matriculation program is 3.00.

Regular

After completing the matriculation program, the students will enter to a regular period for 4 trimesters with 45 units of trimester’s credit (SKT or Satuan Kredit Trimester in Indonesian). From the first trimester to the third trimester obtain the course material with a total of 39 SKC. The third trimester is a concentration-time which has been set on the second trimester. The fourth trimester used to take the thesis with a total of 6 SKC.

1. Matriculation
   1. Financial Accounting
   2. Cost and Management Accounting
   3. Auditing
   4. Business Statistics
2. First Semester
   • Financial Accounting, Management Accounting dan Information Systems
     1. Theory and Practice of Financial Accounting (AKU5601)
     2. Organization and Environment (AKU5602)
     3. Business Ethics (AKU5610)
     4. Financial Statement Analysis (AKU3107)
     5. Strategic Management (AKU6210)
     6. Systems of Information Technology(AKU5402)
   • Public Accounting
     1. Theory and Practice of Financial Accounting (AKU5601)
     2. Organization and Environment (AKU5602)
     3. Business Ethics (AKU5610)
     4. Financial Statement Analysis (AKU3107)
     5. Local and State Finance (AKU6503)
     6. Financial Accounting Public Sector (AKU6521)
   • Auditing
     1. Theory and Practice of Financial Accounting (AKU5601)
     2. Organization and Environment(AKU5602)
     3. Business Ethics(AKU5610)
     4. Financial Statement Analysis(AKU3107)
     5. Public Sector Financial Accounting (AKU6521)
     6. Systems of Information Technology(AKU5402)
3. Second Semester
   • Financial Accounting
     1. Behavioral Accounting (AKU6205)
     2. Research Methods (AKU5600)
     3. Tax Management (AKU6114)
     4. Contemporary and Financial Accounting(AKU6168)
     5. Portfolio Theory and Investment Analysis(AKU5612)
     6. Corporate Governance and Control (AKU6194)
   • Public Accounting
     1. Public Sector Strategic Management(AKU6522)
     2. Research Methods (AKU5600)
     3. Public Financial Statement Analysis(AKU6504)
     4. Public Sector Auditing (AKU6386)
     5. Public Sector Financial Management (AKU6584)
     6. Public Sector Management Accounting & Performance (AKU6595)
   • Audit
     1. Behavioral Accounting (AKU6205)
     2. Research Methods (AKU5600)
     3. Public Sector Auditing (AKU6386)
     4. Forensic Auditing (AKU6375)
     5. Auditing Information Systems (AKU6472)
     6. Compliance and Performance Audit (AKU6379)
   • Management
     1. Behavioral Accounting (AKU6205)
     2. Research Methods (AKU5600)
     3. Accounting for Decision Making (AKU6258)
     4. Management Control Systems (AKU6251)
     5. Cost Strategic Management(AKU6260)
     6. Advanced Management Accounting (AKU6269)
   • Information Systems
     1. Accounting Information System and Business (AKU6430)
     2. Research Methods (AKU5600)
     3. Strategic Information Systems (AKU6455)
     4. Behavioral Information Systems & Knowledge Management (AKU6453)
     5. Auditing Information Systems (AKU6472)
     6. E-Business (AKU6404)
4. Third Semester
   1. Thesis (AKU6900)

Academics Ethics

Based on the letter of statement/agreement that has been signed by the students, there are stated that:

1. Will obey all regulations that applied in the MAKSI program and around the University of Gadjah Mada
2. Voluntarily return the diploma that was accepted if it’s known in later days for completing the study, do things that violate the rules, especially the plagiarism in the preparation of a thesis.
3. Any action that can make a bad name for MAKSI program (such as plagiarism, forgery, and fraud), it’ll not be torelated where the person who concerned will be subject to drop out.
4. If by the authorities sentenced as a convicted because proved to have a violation of the law, statue or norms that prevailing in Indonesia, the person who concerned will be subject to drop out.
5. Not allowed to perform actions of extortion or threats to the lecturer, another student, employee or manager to get help.
6. Doesn’t providing or promising money or compensation in any form to the manager, lecturer or employer to influence the assessment or selection process.
7. Not allowed to take action that leads to sexual harassment or attempt sexual abuse.