Description
Requirements
The Accounting Study Program at the University of Jember (PSAU), located in Jember Regency, East Java, established since 1999, has been accredited with an “Excellent” rating by the National Accreditation Agency and is recognized as one of the leading study programs in Indonesia. In 2023, it received international accreditation from FIBAA. Undergraduate students in the Accounting Study Program at the University of Jember will experience an engaging learning environment under the guidance of highly qualified and experienced lecturers in accounting, finance, auditing, information systems, and taxation.
PSAU distinguishes itself with its unique Accounting Technopreneur concept, enabling accounting students to develop competencies not only in accounting but also in technology and entrepreneurship. Practical knowledge is not confined to the classroom but is also applied in industry and society.
PSAU is fully committed to supporting collaboration between lecturers and students in research and community service activities, leading to national and international recognition and awards. PSAU contributes to various innovative projects in the fields of economics and business. With a research-based education system, PSAU continuously encourages students to develop analytical and practical skills that align with the needs of both conventional and digital industries.
PSAU offers a curriculum designed to meet both national and international higher education standards. The program covers key areas such as financial accounting, auditing, management accounting, taxation, and accounting information systems. With a case-based and technology-driven learning approach, students are equipped with relevant skills to face challenges in the professional world. PSAU also collaborates with various national and international institutions to provide students with opportunities for student exchange programs, internships, as well as collaborative research and community service projects.
Jember Regency is strategically located in East Java, rich in local wisdom from the Pandhalungan culture and renowned for its world-class coffee and tobacco plantations. Studying in Jember is made even more appealing by its tourism offerings, such as Papuma Beach, Ijen Crater, Mount Raung, and Meru Betiri National Park, as well as its proximity to the cultural city of Banyuwangi and the Island of the Gods, Bali. Jember also provides a comfortable learning environment with an affordable cost of living and a welcoming community.
The University of Jember campus is equipped with modern facilities, including an accounting laboratory, research centers, a digital library, and various sports and student activity facilities. With this support, PSAU students can develop their academic and professional potential in a conducive and inspiring environment.
Available Courses
Course Code
EKA 1572
Course Credit
3 credits (equal 4.53 ECTS)
Instructor/Lecturer
- Dr. Whedy Prasetyo, SE., M.SA, Ak, CA, CMA
Course Description
The Fisheries and Blue Marine Accounting course explores the accounting treatment of transactions in the fisheries and blue economy sectors, integrating the economic implications of marine biodiversity conservation. This course examines both the economic and non-economic values generated by sustainability efforts, particularly in enhancing the Fishermen’s Exchange Rate (NTN). It also delves into econometric function equations that correlate the Maximum Sustainable Yield (MSY) concept with the Global Reporting Initiative (GRI) standards. Furthermore, the course highlights how biodiversity conservation influences accounting records, particularly in the sustainable management of marine resources and catch.
Course Learning Outcomes
Upon successfully completing the course, students will be able to:
- Understand Accounting Treatments – Analyze and apply accounting principles to fisheries and blue marine transactions while considering sustainability impacts.
- Assess Economic and Non-Economic Values – Evaluate the financial and non-financial benefits of marine biodiversity conservation, particularly in improving the Fishermen’s Exchange Rate (NTN).
- Apply Econometric Models – Utilize econometric functions to measure the correlation between Maximum Sustainable Yield (MSY) and Global Reporting Initiative (GRI) standards for sustainability reporting.
Prerequisites
Have general knowledge/Basic Understanding of Educational Theories
Participation Limit
20 Students
Course Materials
This course materials essential topics that bridge accounting principles with sustainable marine resource management. Key learning areas include:
- The Role of Fisheries and Blue Marine Accounting – Understanding how accounting contributes to the sustainable management of fisheries and marine resources.
- Economic Equations in Fisheries and Marine Transactions – Analyzing financial transactions and their impact on the blue economy.
- Fishermen’s Exchange Rate (NTN) Calculation – Evaluating the economic indicators that affect the welfare of fishermen and the sustainability of marine industries.
- Marine Resource Sustainability – Exploring financial and ecological strategies to maintain long-term resource availability.
- Maximum Sustainable Yield (MSY) Assessment – Applying econometric models to determine optimal harvesting levels while preserving biodiversity.
- Accounting Equations in Fisheries and Marine Sectors – Integrating sustainability considerations into financial reporting and accounting principles.
- Preparation of Financial Transactions for Fisheries and Blue Economy – Structuring financial statements and records that reflect sustainable marine business practices.
This comprehensive curriculum equips students with the knowledge to balance economic growth with marine cultural-conservation through responsible accounting and financial management. Futhermore, students will have access to course materials, including a textbook, suggested journal articles, policy briefs, and think tank reports. Additionally, they will be encouraged to watch engaging YouTube videos related to the topics discussed in daily lectures.
Curriculum
| Meeting | Topics |
|---|---|
| 1 | The Economic Environment in Shaping Fisheries and Blue Marine of Accounting |
| 2 | The Role of Fisheries and Blue Marine of Accounting: Concepts and Realities |
| 3 | The Role of Accounting in the Fisheries and Blue Marine Economy Through Discussion |
| 4 | The economic equations of financial transactions in fisheries and marine sectors through discussions and case studies. |
| 5 | The formulation of economic equations for financial transactions in the fisheries and marine sectors through discussions and case studies. |
| 6 | The process and results of determining the fisherman’s exchange rate through discussions and interactive quiz. |
| 7 | The equation formulation for determining the fisherman’s exchange rate through discussions and case studies. |
| 8 | Interactive Midterm Exam |
| 9 | The sustainability of resources in fisheries and blue marine of accounting through discussions and case studies. |
| 10 | The sustainability of resources along with cost and benefit analysis through discussions and case studies. |
| 11 | The determination of the maximum sustainable yield through discussions and case studies. |
| 12 | The formulation of transactions in determining the maximum sustainable yield through discussions and interactive quiz. |
| 13 | The accounting equation in the accountability of fisheries and blue marine of accounting through discussions and case studies. |
| 14 | The resolution of accounting equations as a reporting activity in fisheries and blue marine of accounting through discussions and case studies. |
| 15 | The preparation of financial transactions in fisheries and blue marine of accounting. |
| 16 | Interactive Final Exam |
Assessment and Evaluation
Upon successfully completing the course, students should complete :
- Active class participation in interactions is a key component (25%) of the final learning outcome.
- Discuss and presentations (30%)
- Interactive Midterm Exam (25 %)
- Interactive Final Exam (20%)
- Note: If, during the learning process, the assignment results are published in a journal, they will count as a passing grade before the Interactive Final Exam
Course Code
EKA 1405
Course Credit
3 credits (equal 4.53 ECTS)
Lectures
- Oktaviani Ari Wardhaningrum, S.E., M.Sc., CSRS., CSRA., CRP., CFRM., CMA.
Course Description
The Financial Analysis course explores concepts and techniques for analyzing financial statements to assess a company’s financial performance. This course goes beyond financial ratios by examining financial statement information from both an accounting and financial management perspective. Additionally, it covers variations in accounting treatments, including recognition, measurement, and reporting methods, and their impact on financial statement users’ decision-making.
Course Learning Outcomes
Upon successfully completing the course, students will be able to:
- Explain fundamental accounting concepts in accordance with financial accounting standards, demonstrating basic accounting proficiency.
- Apply financial statement analysis techniques by integrating four key components: entity environment & strategic analysis, accounting analysis, financial analysis, and prospective analysis, with responsibility, accuracy, critical thinking, and confidence.
- Identify various recognition, measurement, and reporting methods for financial statement items.
- project financial statement information for individual decision-making using strong financial analysis skills.
Prerequisites
Students should have a basic understanding of accounting and financial reporting, along with an interest in analyzing financial statements and making informed financial decisions.
Participation Limit
20 Students
Course Materials
Students will have access to course materials, including a textbook, suggested journal articles, policy briefs, and other materials. Additionally, they will be encouraged to watch engaging YouTube videos related to the topics discussed in daily lectures.
Curriculum
| Meeting | Topics |
|---|---|
| 1 | Introduction to Financial Analysis |
| 2 | Financial Reporting and Analysis |
| 3 | Investment Activity Analysis (1) |
| 4 | Investment Activity Analysis (2) |
| 5 | Financing Activity Analysis |
| 6 | Operating Activity Analysis |
| 7 | Case Method (1) |
| 8 | Case Method (2) |
| 9 | Profitability Analysis (1) |
| 10 | Profitability Analysis (2) |
| 11 | Cash Flow Analysis |
| 12 | Credit Analysis |
| 13 | Equity Analysis |
| 14 | Prospective Analysis |
| 15 | Project-Based Learning and Discussion (1) |
| 16 | Project-Based Learning and Discussion (2) |
Assessment and Evaluation
Upon successfully completing the course, students should complete :
- Case Method & in-class participation (40%)
- Project-Based Learning (40%)
- Pretest & Posttest (20%)
Course Code
EKA 1565
Course Credit
3 credits (equal 4.53 ECTS)
Lectures
- Septarina Prita Dania Sofianti, MSA, S.E., Ak,
Course Description
Forensic accounting is accounting that is accurate for legal purposes. This means accounting that can withstand disputes during court proceedings or in judicial or administrative reviews. A key component of forensic accounting is the effort to reconstruct or reassemble past events using financial information, where the reconstruction will be used in legal proceedings. This course is designed to provide knowledge and learning experiences by offering insights into fraud, forensic accounting, fraud examination, and digital forensics.
Course Learning Outcomes
Upon successfully completing the course, students will be able to:
- Describe the basic concepts of forensic accounting.
- Analyze fraud cases, forensic accounting, and technology-based fraud examination.
- Demonstrate the role of a forensic auditor in the interview process during fraud examination.
- Apply digital forensics for fraud examination.
- Prepare a digital forensics report.
Prerequisites
Auditing I and Auditing II
Participation Limit
20 Students
Course Materials
Students will have access to course materials, including a textbook, suggested journal articles, policy briefs, and others.
Curriculum
| Meeting | Topics |
|---|---|
| 1 | Introduction to Forensic Accounting, Scope, and Career Opportunities |
| 2 | Fraud within the Framework of Criminal Procedure Code (KUHAP), Civil Code (KUHPER), Special Laws, and IRS Documents |
| 3 | Fraud: Impact, Types, Fraud Theories, and Fraudster Profiling |
| 4 | RBL: Celebrity Fraud Case Studies |
| 5 | Fraud Prevention and Detection |
| 6 | PBL: Fraud Awareness Program Needs Analysis in Selected Industries-Presentation |
| 7 | Forensic Accounting: Litigation Support, Expert Witness, and Whistleblower Protection |
| 8 | Project: Detecting Financial Fraudulent Reporting Using M Beneish Score |
| 9 | Fraud Examination: Standards for Investigative Audit Engagements |
| 10 | Fraud Examination – Presentation |
| 11 | Conducting a Fraud Examination |
| 12 | PBL: Fraud Examination Case Study |
| 13 | Digital Forensics |
| 14 | Digital Forensics and Report Preparation |
| 15 | Practical Session: Interviewing Fraud Suspects |
| 16 | Calculating State Financial Losses |
Assessment and Evaluation
Upon successfully completing the course, students should complete :
- Research Project (30%)
- Problem Based Learning (40%)
- Presentations (5%)
- Simulation (5%)
- Demonstration (10%)
- Resume (10%)
Course Code
EKA 1569
Course Credit
3 credits (equal 4.53 ECTS)
Lectures
- Taufik Kurrohman, SE.,MSA.,PhD., Ak.,CA.,CFrA.,QIA, CRMP, CIISA, CDAP, CSRS, CSRA, AAPB
Course Description
This course provides an in-depth understanding of the internal audit function within organizations. Students will learn about the role of internal auditors, internal control systems, risk management frameworks, and best practices in compliance auditing. The course will emphasize case studies and practical applications to enhance students’ analytical and problem-solving skills in the field of internal auditing.
Course Learning Outcomes
Upon successfully completing the course, students will be able to:
- Explain the fundamental concepts, objectives, and importance of internal auditing.
- Identify and assess internal control systems and risk management frameworks.
- Perform risk-based internal audit planning and execution.
- Evaluate compliance with internal and external regulatory frameworks.
- Demonstrate professional skepticism and ethical considerations in internal auditing.
- Communicate audit findings and recommendations effectively.
Prerequisites
Students are required to have completed introductory courses in:
- Financial Accounting
- Management Accounting
- Auditing Principles
Participation Limit
20 Students
Course Materials
- The Institute of Internal Auditors (IIA) Standards and Guidelines
- Pickett, K. H. (2010). The Internal Auditing Handbook. Wiley.
- Reding, K. F., Sobel, P. J., Anderson, U., Head, M. J., Ramamoorti, S., Salamasick, M., & Riddle, C. (2022). Internal Auditing: Assurance & Advisory Services. IIA.
- Case Studies and Research Articles
Curriculum
| Meeting | Topics |
|---|---|
| 1 | Introduction to Internal Auditing: Definition and Scope |
| 2 | Internal Audit Standards and Frameworks (IIA, COSO, ISO) |
| 3 | Governance, Risk, and Compliance (GRC) in Internal Auditing |
| 4 | Internal Control Systems and Their Evaluation |
| 5 | Risk-Based Auditing Methodology |
| 6 | Planning and Conducting an Internal Audit |
| 7 | Fieldwork and Audit Evidence Collection |
| 8 | Midterm Exam |
| 9 | Fraud Detection and Investigation Techniques |
| 10 | IT Auditing and Cybersecurity Risks |
| 11 | Compliance and Regulatory Auditing |
| 12 | Ethics and Professional Responsibilities in Internal Auditing |
| 13 | Internal Audit Reporting and Communication |
| 14 | Audit Follow-up and Continuous Monitoring |
| 15 | Case Studies and Practical Applications |
| 16 | Final Exam and Course Wrap-up |
Assessment and Evaluation
Upon successfully completing the course, students should complete :
- Class attendance and in-class participation (10%)
- Research Project (25%)
- Research project presentations (25%)
- Mid and Final exam (40%)
Course Code
EKA 1570
Course Credit
3 credits (equal 4.53 ECTS)
Lectures
- Dr. Nining Ika Wahyuni, SE., M.Sc., Ak., CA., CSRS., CSRA
- Eza Gusti Eza Gusti Anugerah, M.SA, CSRS., CSRA
Course Description
In the Sustainability Reporting course, students will gain comprehensive knowledge on how to prepare sustainability reports, which are created by companies to disclose their environmental, social, and governance (ESG) practices. The course begins with an introduction to the fundamental concepts of sustainability, providing students with an understanding of its definition and the importance of implementing sustainable practices in the business sector. In the subsequent phase, students will be introduced to the process of preparing a sustainability report in accordance with the Global Reporting Initiative (GRI) Standards, which serve as a widely recognized framework for transparency and accountability in sustainability reporting. Beyond the preparation of such reports, the course also covers the critical process of sustainability assurance, ensuring that the reported information is credible and reliable. Throughout the course, students will explore key issues related to accountability, the role of sustainability reporting in corporate transparency, and the associated research that drives continuous improvement in these practices
Course Learning Outcomes
Upon successfully completing the course, students will be able to:
- Analyze the role and status of international organizations in world politics from theoretical and empirical perspectives
- Analyze the approaches of great powers and middle powers to the issues of international organizations, global governance, and world politics in detail
Prerequisites
No prerequisites courses are needed
Participation Limit
20 Students
Course Materials
Students will have access to course materials, including a textbook, suggested journal articles, policy briefs, and think tank reports. Additionally, they will be encouraged to watch engaging YouTube videos related to the topics discussed in daily lectures.
Curriculum
| Meeting | Topics |
|---|---|
| 1 | Explanation of learning tools, syllabus, learning plan, and learning contract |
| 2 | Sustainability Issues and Sustainable Development Goals (SDGs) |
| 3 | Introduction to Sustainability Reports |
| 4 | Reporting Standards |
| 5 | Universal Standards and Sector Standards |
| 6 | GRI Standards Topics |
| 7 | Steps for Preparing a Sustainability Report Based on GRI Standards |
| 8 | Middle Test (Project) (PBL) |
| 9 | Analysis Corporate Sustainability Report 1 (CM) |
| 10 | Analysis Corporate Sustainability Report 2 (CM) |
| 11 | Analysis Corporate Sustainability Report 3 (CM) |
| 12 | Article Review 1 |
| 13 | Article Review 2 |
| 14 | Article Review 3 |
| 15 | Article Review 4 |
| 16 | Final Test (Project) (PBL) |
Assessment and Evaluation
Upon successfully completing the course, students should complete :
- Class attendance and in-class participation (25%)
- Case Method/CM (20%)
- Project-Based Learning/PBL (35%)
- Article Review (20%)