Master Of Accounting (MAKSI) Program

Vision

To become a leading Master of Accounting degree program in Indonesia that contributes to national development and is internationally acknowledged.

Mision

Contributing to the development of knowledge for accountants by providing high-quality education for master’s degree in accounting.
Delivering graduates to become ethical, socially responsible future leaders who are able to address global challenges.

Graduate Profile Objectives

To produce Master of Accounting graduates who are future-ready leaders, capable of integrating technical accounting knowledge with data analytics competence, upholding strong integrity, and demonstrating a global perspective.

CURRICULUM 2025

The curriculum of the Master of Accounting (MAKSI) Program is a competency-based curriculum designed in an integrated and structured manner, aligned with the needs of the business sector, government institutions, and higher education in Indonesia.

Credit Composition:

Compulsory Courses : 25 credits

Elective Courses : 15 credits

Thesis : 16 credits

Thesis Dissemination : 2 credits

Total Credits : 58 credits

Program Duration:

Regular (Morning) Program : 3 semesters

Executive (Evening) Program : 4 semesters

Specializations

Internal Audit
Taxation
Information System and Data Analytics
Auditing and Forensic Accounting
Business Sector Accounting
Public Sector Accounting

Compulsory Courses

No.	Course	Credits
1	Business and Professional Ethics	1
2	Case Analysis and Writing Methods	1
3	Data Analytics for Business*	2
4	Global Economics and Sustainable Development	2
5	Corporate Governance and Risk Management	3
6	Advanced Management Accounting*	4
7	Corporate Reporting 1	4
8	Strategic Management and Leadership	4
9	Data Analytics for Accounting	4
10	Thesis Dissemination	2
	Total	27

* Courses conducted in English

No.	Final Project (Thesis)	Credits
1	Final Project – Proposal	2
2	Final Project – Progress Report 1 (Ch. 1 – 3)	2
3	Final Project – Progress Report 2 (Ch. 1 – 5)	4
4	Final Project – Defense	8
	Total	16

Elective Courses

No.	Description	Credits
1	Elective courses – Specialization	9
2	Elective courses – Specialization or across Specialization	3
3	Elective courses – across Specialization or across Study Program/Faculty/University (approval by the Director)	3
	Total	15

Specialization Courses

Internal Auditing
- Risk Analysis and Reporting
- Internal Auditing
- Information System and Internal Control
- E-Government and Public Sector Governance

Taxation
- Tax Management
- Tax Audit and Negotiation
- Advanced International Taxation
- Contemporary Issues in Taxation

Information Systems and Data Analytics
- Data Modeling and Visualization
- Data Science for Business
- Information System Audit
- Risk Management and IT Governance
- Information System and Internal Control

Auditing and Forensic Accounting
- Contemporary Issues in Audit
- Managing a Professional Service Firm
- Public Sector Audit
- Forensic Accounting and Investigative Audit
- Audit and Assurance
- Information System Audit

Business Sector Accounting
- Sustainable Business Model and Management
- Sustainability Reporting and Disclosure
- Cost Management Systems
- Strategic Control Systems
- Analysis and Sustainable Finance
Public Sector Accounting
- Managing Resources and Public Sector Performance
- Public Sector Audit
- E-Government and Public Sector Governance
- Monitoring and Performance Management for Non-Profit Entities