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Academic Handbook Master and Doctoral Program 2015/2016

Faculty of Economics and BusinessUniversity of Brawijaya

Jl. MT. Haryono No. 165 Malang 65145 IndonesiaPhone Number 0341 – 555 000, 0341 – 551 396 Fax. 0341 – 553 834

Email: [email protected] Website: www.feb.ub.ac.id

Academic Handbook of Master and Doctoral Program 2015/2016Faculty of Economics and Business University of Brawijaya iii

PREFACE

To the one and only God, the Almighty Allah SWT, the most sincere gratefulness is addressed for only with His blessings that this 2015/2016 Academic Handbook for the Faculty of Economics and Business, University of Brawijaya can be completed.

This book is writt en to be used as a reference in administering the teaching and learning process in the Faculty of Economics and Business, University of Brawijaya. This process is the domineering activity in any educational institutions especially universities. Teaching and learning at Faculty of Economics and Business, University of Brawijaya are directed to meet the basic principles contained in the New Regulation Paradigm of Higher Education in Indonesia. It is understood that this new paradigm consists of 5 (fi ve) aspects, i.e. quality, autonomy, accountability, accreditation, and evaluation. In addition to these fi ve principles, eff ectiveness, effi ciency, and productivity are also characteristics embedded in all activities promoting the teaching and learning process.

Realizing that the success of teaching and learning process is closely related to various aspects, a standardized reference regarding these aspects is required. By remaining aware of the possible weaknesses, this book is expected to be one of the references that at the very least can be used in the whole series of teaching and learning process, including the evaluation of study success, internships, fi nal assignment, administrative activities ( registration, study plan, study result, and transcript), and curriculum.

The writing of this handbook involves all elements connected to the teaching and learning process. Therefore, with the enactment of this handbook, all related parties such as lecturers, students, and staff s are committ ed to implement the rules within this book.

To all people involved in the writing of this handbook, the Faculty would like to express its sincere gratitude and appreciation.

Malang, July 2015Dean,

Prof. Candra Fajri Ananda, Ph.D.NIP. 19641029 198903 1 001

Academic Handbook of Master and Doctoral Program 2015/2016Faculty of Economics and Business University of Brawijaya v

STRUCTURE OFFACULTY OF ECONOMICS AND BUSINESS

UNIVERSITY OF BRAWIJAYA

DEANProf. Candra Fajri Ananda, Ph.D.

VICE DEAN I (Academic Aff airs)Prof. Dr. Ghozali Maski

VICE DEAN II (General Administrative, Finance, and human Resource Aff airs)Dr. Aula Fuad Rahman, Ak., SAS.

VICE DEAN III (Student and Alumni Aff airs)Dr. Fatchur Rohman

Academic Handbook of Master and Doctoral Program 2015/2016Faculty of Economics and Business University of Brawijayavi

HEADS OFMASTER AND DOCTORAL PROGRAMS

FACULTY OF ECONOMICS AND BUSINESSUNIVERSITY OF BRAWIJAYA

Head of Master Program in AccountingAli Djamhuri, SE., M.Com., Ph.D., CPA., Ak.

Head of Master Program in ManagementDodi Wirawan Irawanto, SE., M.Com., Ph.D.

Head of Master Program in EconomicsDr. Moh. Khusaini, SE., M.Si., MA.

Head of Doctoral Program in AccountingProf. Dr. Unti Ludigdo, SE., M.Si., Ak., CA.

Head of Doctoral Program in ManagementProf. Armanu, SE., M.Sc., Ph.D.

Head of Doctoral Program in EconomicsDr. Susilo, SE., MS.

Academic Handbook of Master and Doctoral Program 2015/2016Faculty of Economics and Business University of Brawijaya vii

DECREE OFDEAN OF FACULTY OF ECONOMICS AND BUSINESS UNIVERSITY OF BRAWIJAYA

NUMBER 36 YEAR 2015on

THE EDITOR TEAM OF THE ACADEMIC HANDBOOK OF FACULTY ECONOMICS AND BUSINESS UNIVERSITY OF BRAWIJAYA ACADEMIC

YEAR OF 2015/2016

WITH THE GOD’S MERCYDEAN OF FACULTY OF ECONOMICS AND BUSINESS UNIVERSITY OF BRAWIJAYA,

Considering : a.

b.

c.

In order to improve the eff ectiveness, effi ciency, and productivity in administering the Three Dharma of Higher Education at the faculty of Economics and Business, University of Brawijaya, an Academic Handbook is required as the reference for the implementation;that personnels as stated in the enclosure of this Decree are able to do their task as the editor Team of Academic Handbook of Faculty of Economics and Business University of Brawijaya Academic Year 2015/2016;for the reason in dictums a and b above, it is necessary to enact a Decree of Dean of Faculty of Economics and Business University of Brawijaya on the Editor Team of the Academic Handbook of Faculty of Economics and Business University of Brawijaya Academic Year 2015/2016;

In view of : 1. Law of the Republic of Indonesia Number 20 Year 2003 on National Education System (the State Gazett e of the Republic of Indonesia Year 2003 Number 78, a Supplement of the State Gazett e of the Republic of Indonesia Number 4301);

Academic Handbook of Master and Doctoral Program 2015/2016Faculty of Economics and Business University of Brawijayaviii

2. Law of the Republic of Indonesia Number 12 Year 2012 on Higher Ediucation (the State Gazett e of the Republic of Indonesia Year 2012 Number 158, Supplement of the State Gazett e of the Republic of Indonesia Number 5336);

3. Government Regulation Number 4 Year 2014 on the management and administration of Higher Education (State gazett e of the Republic of Indonesia Year 2014 Number 16, supplement to the State gazett e of the Republic of Indonesia Number 5500);

4. Regulation of Ministry of Education and Culture of the Republic of Indonesia Number 49 Year 2014 on the National Standard of Higher Education;

5. Decree of Ministry of National Education of the Republic of Indonesia Number 080/O/2002 on the Statute of the University of Brawijaya;

HAS DECIDED:

To enact : DECREE OF DEAN OF FACULTY OF ECONOMICS AND BUSINESS UNIVERSITY OF BRAWIJAYA ON THE EDITOR TEAM OF THE ACADEMIC HANDBOOK OF FACULTY OF ECONOMICS AND BUSINESS UNIVERSITY OF BRAWIJAYA ACADEMIC YEAR 2015/2016.

ARTICLE 1 :

ARTICLE 2 :

ARTICLE 3 :

Forming the editor team of the Academic Handbook of Faculty of Economics and Business University of Brawijaya Year of 2015/2016 as enclosed in this Decree.

The Academic Handbook of Faculty of Economics and Business University of Brawijaya Year of 2015/2016 is treated as a reference for all academic administrative units at the Faculty of Economics and Business, University of Brawijaya

This Academic Handbook of Faculty of Economics and Business University of Brawijaya Year of 2015/2016 is addressed to students of 2015, whereas those from the preceding years referred to the academic handbook in which they enrolled at the Faculty of Economics and Business, University of Brawijaya.

Academic Handbook of Master and Doctoral Program 2015/2016Faculty of Economics and Business University of Brawijaya ix

ARTICLE 4 :

ARTICLE 5 :

Matt ers not stated in this Academic handbook will be arranged in the Educational Handbook of Brawijaya University.This Decree prevails since the date of endorsement and will be reviewed if necessary.

Enacted in Malang On 21st May 2015

DEAN

CANDRA FAJRI ANANDAEIN 196410291989031001

Academic Handbook of Master and Doctoral Program 2015/2016Faculty of Economics and Business University of Brawijayax

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Academic Handbook of Master and Doctoral Program 2015/2016Faculty of Economics and Business University of Brawijaya 1

CHAPTER IINTRODUCTION

1.1. BRIEF HISTORY

Postgraduate program at Faculty of Economics and Business University of Brawijaya (FEB UB) has a long journey. Initially, postgraduate education is only administered by the university, but since 2006 the program has been organized by relevant faculties.

The fi rst study program as the embryo of the postgraduate at FEB UB is the master of Management. It was offi cially founded in 1996 by the Decree of the Directorate General of Higher Education Number 493/DIKTI/KEP/1996 dated on 31 August 1996. Following this, Doctoral Program in Management (PDIM) was established in 2000 with the Decree of the Directorate general of Higher Education Number 50/DIKTI/KEP/2000. Not long after the event, on the 4th of July 2001, Economics study program was formed under the permit by Directorate General of Higher Education Number 2294/D/T/2001, followed by Master of Accounting Science with the permit numbered 2944/D/T/2001 dated August 31st, 2001.

In 2006, after all these study programs were managed by FEB UB, two new Doctoral programs were established. The fi rst was Doctoral Program in Economics (PDIE), based on the permit by the Directorate General of Higher Education Number 1504/D/T/2007 on 22 June 2007, and the second was doctoral Program in Accounting with the one numbered 1575/D/T/2007 dated June 29th, 2007.

Therefore, since 2007, FEB UB has run a complete study program ranging from Bachelors to Doctoral for all fi eld of study (Economics, Management, and Accounting). The postgraduate programs of FEB UB have experienced a signifi cant improvement under the faculty management. Indeed, some study programs have been internationally accredited and given the credence to hold a double degree program with overseas universities. In the future this kind of internationalization will remain priority.

Academic Handbook of Master and Doctoral Program 2015/2016Faculty of Economics and Business University of Brawijaya2

1.2. VISION, MISSION, AND AIM

The vision, mission, and aim of FEB UB is stated as the following 1):

VISION

Becoming a higher education institution in economics and business that has an international reputation, entrepreneurial spirit, and spiritual insight.

MISSION

a. Delivering research based economics and business education with international outlook, entrepreneurial spirit and spiritual insight.

b. Nurturing and developing knowledge and technology in economics and business through research that promotes local wisdom and universal values.

c. Inspiring, empowering, enlightening and serving society through education, research, training, and consultation.

OBJECTIVES

a. Producing graduates who have a global outlook, entrepreneurial spirit, and spiritual insight.

b. Discovering and develop economics and business knowledge, and entrepreneurial model based on local and universal values.

c. Innovating teaching-learning systems and techniques for economics and business.

d. Serving and empowering society with excellence education, training, and consultations.

Meanwhile, the educational objectives of Postgraduate Programs Faculty of Economics and Business University of Brawijaya are:

1. To produce Master graduates with the following qualifi cations:a. Having spiritual insight, entrepreneurship mind, and possessing

scientifi c integrity.b. Having capability to apply, develop, and update the infromation and

technology in the fi eld of economics and business by mastering and understanding the approach and scientifi c method which is in line with local and universal values.

c. Having capability to solve problems in their fi eld through research and development activities based on scietifi c principles.

d. Having capability to develop professional performances proved by giving accurate alternative problem solving and sharpening problem analysis.


2. To produce Doctoral graduates with the following qualifi cations:a. Having spiritual insight, entrepreneurship mind, and possessing

scientifi c integrity.b. Open-minded and perceptive towards any development in Economics

and business as well as local and global problems faced by the society.c. c. Having the basic knowledge and skill required to adapt and/ create

new methodology that can be used to conduct a scientifi c study/research.d. Mastering the theories, concepts, and paradigms suitable for his/her

expertise.e. Familiar with the latest problems, products, and thoughts of the experts

in the fi eld of economics and business.f. f. Able to use science and technology in the fi eld of economics and

business to fi nd an answer and/or solve complex problems including the ones needing interdisciplinary approach.

g. Able to communicate the thoughts and products both to the colleagues and the common people.

3. To become one of the research centers and development for economics and business that will help to answer problems faced by the society, nation, and the Republic of Indonesia.

4. To be one of the information centers in economics and business which can communicate the information to the scientifi c society and a wider community.


1.3. VALUE SYSTEM

FEB UB holds values which are used as the foundation as well as guidance in actualizing its vision, mission, and objective. These values are:

Spirita. Hopeb. Inspiringc. Empoweringd. Enlighteninge. Wisdom

Philosophical Based Valuea. Spiritual Insightb. Humanity Insightc. Environmental Insight

Operational Based Valuea. Honestyb. Trustworthyc. Aff ectiond. Sinceritye. Progressivef. Fairnessg. Participativeh. Responsivei. Empathyj. Reliabilityk. Kinship


1.4. REGISTRATION CONDITIONS AND PROCEDURES

In general, the system of new student admission at the postgraduate program FEB UB takes into account two major aspects, i.e. (1) academic requirement and (2) administrative completeness.

1.4.1. MASTER PROGRAM

A. Admission Requirement1. Have a bachelor degree certifi cate accredited by the National Accreditation

Agency for Higher Education (BAN PT), and for overseas university graduates they should obtain equivalent certifi cate legalized by the General Directorate of Higher Education.

2. Have a GPA of > 3.00 (within 0-4 scale) or ≥ 6.25 (within 0-10 scale).3. Have a certifi cate of OTO BAPENAS academic potential test (TPA) and TOEFL

from institutions approved by the postgraduate program of economics and business faculty, Brawijaya University (PPS FEB UB). The scores for both are ≥ 500. Students who have not met the TOEFL requirement have to follow an intensive language program held by LDC FEB UB to achieve the required score of entry requirement.

4. All student candidates whose background are not linear with of the previous study are required to take anvullen (additional subjects) as followa. Master Program in Management : (1) mathematics and statistics for

management, (2) management science, and (3) business management.b. Master Program in Economics : (1) economic mathematics, (2) micro

economics, and (3) macro economics.c. Master Program in Accounting: (1) fi nancial accounting, (2) management

accounting, (3) auditing, and (4) accounting information system.5. The head of master program can assign under certain consideration students

of the same major of previous study to take anvullen as the points above.

B. Registration Procedures1. Applicants from Indonesia

a. Indonesian applicants can directly visit the admission website of the University of Brawijaya (Postgraduate student admission) : htt p://selma.ub.ac.id/ and follow the guidance of the admission procedures as stated in the website.

b. To complete the admission procedures, Indonesian Applicants have to submit some required documents as follows:1. Recommendation Lett ers from two people who are eligible to

provide evidence of the candidate’s academic competence.


2. Lett er of Assignment or Appointment to Continue Study from applicant’s Institution;

3. Statement Lett er of Funding 4. Curriculum Vitae5. Copy of legalized Bachelor Degree Certifi cate 6. Copy of legalized Bachelor Degree Academic Transcript with

Minimum Grade Point Avarage (GPA) 3.00 (scale 0-4)7. Copy of TPA BAPPENAS Certifi cate with minimum score 500 or

copy of GMAT/GRE certifi cate8. Copy of TOEFL certifi cate with minimum score 5009. Copy of Identity Card or passport10. Recent Color Photograph 4 cm x 6 cm (4 pieces)11. Health statement (including a statement of drugs free) from

authorized institution.12. Transferred students, in addition to point 1 to 11, should also include

their legalized Master Program transcript.

1.4.2. DOCTORAL PROGRAM

A. ADMISSION REQUIREMENT

1. 1. Have a bachelor degree and Master degree certifi cates accredited by the National Accreditation Body of Higher Education (BAN.PT) for overseas university graduates. They should obtain equivalent certifi cate legalized by the General Directorate of Higher Education (Ditjen Dikti).

2. 2. Have a GPA of ≥ 3.5 for master degree (out of 4.0) or between 3.00 - < 3.5 by providing at least 4 to 5 scientifi c works published within the last 3 years (journals, books, proceedings).

3. 3. Have a certifi cate of OTO BAPENAS academic potential test (TPA) and TOEFL from institutions approved by the postgraduate program of economics and business faculty, Brawijaya University (PPS FEB UB). The scores for both are ≥ 525. Students who have not met the TOEFL requirement have to follow an intensive language program held by LDC FEB UB to achieve the required score of entry requirement.

4. 4. All student candidates of diff erent study major including those with a GPA of < 3.50 are required to take anvullen (additional subjects) as followa. Doctoral program in management : (1) organizational behavior, (2)

strategic management, and (3) operation and fl exibility management.b. Doctoral program in economics : (1) intermediate micro economics, (2)

intermediate macro economics, and (3) the basic of econometric.c. Doctoral program in accounting : (1) theory of accounting, (2) socio-

spirituality of accounting, and (3) non positivism research methodology.


5. The head of doctoral study program can assign under certain consideration students of the same major of previous study to take anvullen as the points above.

B. Registration Proceduresa. Indonesian applicants can directly visit the admission website of the

University of Brawijaya (Postgraduate student admission) : htt p://selma.ub.ac.id/ and follow the guidance of the admission procedures as stated in the website.

b. To complete the admission procedures, Indonesian Applicants have to submit some required documents as follows:1. copy of both legalized bachelor and master degree certifi cates.2. copy of both legalized bachelor and master degree transcripts. Private

university graduated who had completed their study before the policy of nation exam was abolished, must include their national exam transcripts (result).

3. recommendation lett er from two people who are eligible to provide evidence of the candidate’s academic competence.

4. scientifi c works for those who have a GPA 3.00 – 3.50 at a minimum of 4 (four) (journal, books, proceedings of the fi nd)

5. Curriculum Vitae6. Health statement (including a statement of drugs free) from authorized

institution.7. Lett er of Assignment or Appointment to Continue Study from applicant’s

Institution;8. Recent Color Photograph 4 cm x 6 cm (4 pieces)9. Statement Lett er of Funding 10. copies of TPA OTO-BAPPENAS and TOEFL certifi cates indicating a

minimum score of 525 from institutions a[[roved by PPS FEB UB.11. Copy of Identity Card or passport12. Transferred students, in addition to point 1 to 11, should also include

their legalized Doctoral transcript.c. applicants funded by BPPDN scholarship must include all the requirements

as conditional by the general directorate of higher education of the Indonesian Ministry of education and culture.


1.4.3. OVERSEAS AND TRANSFERRED STUDENTS

A. ADMISSION REQUIREMENT FOR OVERSEAS STUDENTS

Postgraduate program of FEB UB accommodates students from other countries with the following conditions:

1. Hold an equivalent certifi cate/ legalized by the Ministry of Education and Culture of the Republic of Indonesia.

2. Able to speak proper Bahasa Indonesia and hold a study permit from the Ministry of Education and Culture RI.

3. Meet other requirements set by FEB UB4. Able to speak English properly.5. Applicants from Overseas University / International Applicants can download

the international student application form in the admission website of the University of Brawijaya (International student admission) : htt p://selma.ub.ac.id/ or please directly visit International Offi ce website : htt p://io.ub.ac.id/ to get further information concerning admission procedures for International students.

B. ADMISSION REQUIREMENT FOR TRANSFERRED STUDENTS

Postgraduate students of FEB UB accommodate transferred students who can meet the following conditions:

1. Not a Drop-Out (DO) from the institute of origin proved by a transfer statement or non DO student.

2. Meet the minimum score requirement for TPA OTO-BAPPENAS and TOEFL as well as GMAT or GRE as required by the study program.

3. Agreeing the articulation procedure set by PPS FEB UB regarding the load of study or course taken in the previous institution.

4. Willing to be the student of PPS FEB UB at least two years for full time doctoral students and two and a half year for part-time students.

5. Being prepared to fi nish his/her study in no more than:a. 8 semesters for Master Programb. 10 semesters for Doctoral Program


1.4.4. FAST-TRACK PROGRAM

Fast track program is designed for Masters students who wish to take their doctoral degree before completing their Masters. The program itself is conducted at the Doctoral program of Economics and Business Faculty, brawijaya University. To be eligible for this fast track program, students must:

1. Have an outstanding achievement during his/her Masters study.2. Have at least passed the stage of result seminar.3. Come from Master Program linier with the proposed Doctoral program.4. Meet the minimum score requirement of TPA and TOEFL.


CHAPTER IIMASTER DEGREE PROGRAM

2.1. GENERAL RULES

A. STUDENTS

Students of the Master Program are those who are offi cially registered at FEB UB Master Program at the current semester. Therefore, to be offi cially acknowledged, every student must renew their registration in every beginning of a semester as scheduled by the faculty.

Registration is carried out at the fi nance and academic division of the postgraduate program FEB UB. Students are expected to come in person to:

1. Submit the proof of payment (tuition fee) to the fi nance division;2. Fill in the online registration and study plan forms;3. Meet the Head of the Program (for those who are still taking coursework) or

meet the Supervisor/Promoter (for those who are taking dissertation) to ask for the approval of the study plan form;

4. Meet other conditions as stated by FEB UB Postgraduate Program;

B. ACADEMIC STAFF

The academic staff consist of subject lecturers, supervisors, and examiners. Subject lecturers are those with an academics litt le of professors or at least with a functional position of associate lecturer holding a doctoral degree (S3 graduates). Subject lecturers beyond this stipulation is determined by the head of the department based on the suggestion from the head of the study program by taking into account the objective condition of the study program.

2.1.1. THE EDUCATION SYSTEM

A. The implementation of credit systemThe implementation of education is administered by using the credit system in the form of lectures and fi eld work.

a. lectures : one unit of credit consist of 50 minute face to face activity, 60 minute structured activity and 60 minute self study activity each week.


b. fi eld work : one credit value for fi eld work is a fi eld work load as many as 4 hours accompanied by 1 to 2 hours structured activity and 1 to 2 hours of self study (independent activity) each week for one semester (equal to 18 weeks)

The time unit of education administration with the credit system as described above can be conducted in 6 (six) months or 4 (four) months.

B. Study LoadThe number of credits required by students to complete their master program is between 39 and 50 credit points of lectures, between 27 and 38 credit points of practical work and between 9 and 12 points of thesis. In certain conditions, to acquire education which is special in nature the student fi nal assignment and its credit points can be diff erent from a thesis.

Students study load are required activities which consist of lectures practical work structured assignment, seminars and a thesis limited by certain number of credit points per semester. Courses are classifi ed into compulsory subjects of the study program, compulsory courses of interest and the elective courses.

C. Maximum Study PeriodThe normal study period for masters students with relevant previous study (Bachelor Degree) is 4 (four) semesters and can be completed in less time. The maximum study period is 8(eight) semesters. Academic leave is not considered as part of the study time.

Students who cannot to complete their study in 4(four) years or 8(eight) semesters without any justifi able reason are considered failing from the master program of FEB UB.

D. Academic LeaveStudents who cannot att end academic activities completely are allowed to take an academic leave with the following procedures:

1. Academic leave is proposed in the beginning of the semester to the Rector of Brawijaya University with an approval from the supervisory head and the head of the study program.

2. Academic leave is allowed once the student receives on offi cial approval from Brawijaya University Rector.

3. Once the leave is over, the student must activate himself/herself by re-registration as a student. Otherwise, he or she will be considered resigning from the master program of FEB UB.


4. Each student deserves to take an academic leave for a maximum of 2 semester during his/her study period.

5. BPPN awarders are excluded from academic leave for as long as the scholarship period.

E. Credit Points per semester1. The maximum credit points for anvullen students in the fi rst semester is 15

(anvullen subjects are included)2. The maximum credit points allowed for students starting from semester 2 is

18

2.1.2 THESIS SUPERVISORS

A. Supervisory Committ eeSupervisory committ ee consist of lecturers responsible to supervise a thesis. Each student is supervised by a maximum of 2 supervisors; one of whom acts as the supervisory head and the other as the member.

The head of supervisory commission is a lecturer with an academic position of at least associate professor head who remains active and is titled Doctor (S3). Meanwhile, the member of supervisory commission is lecturer with functional service as an associate professor who is still active and titled Doctor. Exception to these rules is decide through a dean’s degree based on a suggestion from head of the department and head of the master program by considering the objective condition.

B. Responsibilities of Supervisory BoardThe supervisory commission is responsible to:

1. Supervise the planning the research process the writing of journal articles and the thesis writing.

2. Give on evaluation on the research proposal (research proposal examination), research process research result seminar, thesis writing and thesis examination.

3. Att end the research proposal examination, research result seminar and thesis examination of the supervised student.

C. Commission of Supervisor FormationBy no later than the beginning of the semester, the supervisory commission should have been formed with the following procedures:

1. In the beginning of the second term, the head of the study program announces the list of supervisor candidates who are eligible to be selected by the students.


2. Students propose 3 (three) academic staff s As candidates of supervisors to the head of study program one as the

candidates of supervisory head whereas the other two are the candidates of the supervisory members.

3. Based on article (b), head of the study program holds a consultation and coordination meeting with a departmental head and the related peer group under an objective consideration the decision made in this meeting regarding the supervisory commission can be diff erent from the one proposed by the student.

4. The meeting result, as in article (c), is then sent to the dean by the head of study program to produce a stipulation decree.

D. Changes on the Supervisory commissionIf for some reason changes need to be made on the supervisory board, in order to facilitate the learning process, the concerned student should propose the new supervisory commission by fi lling a form of changes in the supervisory commission to propose to the head of study program for consideration. Reason for the change are listed below:

1. A change in the topic/title of the thesis2. Conformity of the research substance with the supervisor.3. Students and supervisors have problems to communicate for consultation.4. The limit of study period5. Factors related to ethical code/moral/intimidation.6. Supervisors are in a new position/service which consequently makes the

supervisory process ineff ective.


2.1.3. STAGES OF THESIS COMPLETION

Thesis is a fi nal assignment of master students, he a writt en work based on a research result. A thesis is writt en according to the applicable rules and the writing process is supervised by a supervisory commission. The stages, the forms of activities and the requirements of the thesis writing are started in table 2.1

Table 2.1Stages in Thesis Writing

Stage Activity Person in Charge Target Requirement Nature SMT

1. Preparation Commission

Supervisory Commission

Assess the readiness of the thesis proposal

Obtain an approval from the supervisory commission

There is no D in the subjects taken

Have fulfi lled the administrative requirements (fi nancial and academic)

Closed III

2. Thesis Proposal examination


Two examiners capable of assessing thesis proposal eligibility

Examine and assess thesis proposal eligibility

Decide whether the student cancontinue to the next activity or not (pass or not)


Have fulfi lled the administrative requirements (fi nancial and academic) (TPA, TOEFL, etc.)

Closed III

After the examination of thesis proposal is held, and on approval by the supervisory commission, students can conduct their research independently

3 Research result Seminar (thesis draft)


Assess the eligibility of thesis draft

Obtain an approval from the supervisory commissioning

Have written the publication article (summarized from the thesis draft)

Have fulfi lled the administration requirement (fi nancial and academic)

Open III/IV


Stage Activity Person in Charge Target Requirement Nature SMT

(summarized

from the thesis)

Thesis Examination


Two examiners capable of assessing thesis eligibility

Examine and assess thesis eligibility

Decide whether the student passes the exam or not


Have conducted free from plagiarism test

Have made the revisions as suggested during the proposal examination

Have fulfi lled the administration requirements (fi nancial amd academic)

Closed IV

Stage 1 : Preparation CommissionResearch proposal is a student’s writing work which contains the research activity plan as the fi nal assignment in the FEB UB master programs. Research proposal using positivist method consist of :

a. Introduction, a description an exploration on the background and gap of the research, research problem, research objectives and research signifi cance.

b. Review of related literatures, contains the analysis of theories and result of previous studies used to establish new concept relevant to the research problems.

c. Research methodology, present how the research is going to be conducted by the researcher. Included in this section is explanation of the population sample and the sampling method, variable measurement, analytical tools, the scope of period and other points considered relevant;

d. List of references, contains the list of scientifi c works used to write the research proposal. The writing of this bibliography is in the alphabetical order as exemplifi ed in the handbook to writing thesis and Dissertation in the postgraduate program of economic and business faculty, Brawijaya University.

Research proposal which use non positivist approach are not required to follow the arrangement above the format of proposal with non-positivist approach is adjusted to the need must be approved by the supervisory commission. As a reference, students can read a handbook to writing thesis and dissertation. However, the proposal should at least mention the research problem, objectives, signifi cance and methodology.


Stage 2 : Thesis Proposal ExaminationResearch proposal which is considered proper by the supervisory omission can be proposed for a proposal examination. The procedures and rules of a proposal’s fi t and proper test are :

a. The head of supervisory commission proposes to the head of study program and a copy is sent to the managers of postgraduate program of FEB UB.

b. Based on the suggestion from the head of the program, the dean appoints two additional lectures as examiners outside the supervisory commission.

c. The qualifi cation of the examining lectures are at minimum an associate professor titled Doctor and have an expertise relevant to the thesis.

d. Research proposal examination is led by the head of supervisory commission. If he/she is not present for certain reason, the responsibility can be taken by one of the members of supervisory commission.

e. The examination can be conducted provided att ended by at least two examiners and a minimum of one members of the supervisory commission.

f. Examination cannot be held outside the forum.g. Examination is conducted for ± 90 minutes with the research proposal

as the material. The evaluation component include the content of the research proposal, the student’s presentation and the student’s scientifi c competence to argue.

h. The examination result is made by discussion according to the scores given by the examiners announced directly to the student. The minimum passing grade for research proposal examination is 70.

i. Next, once the student is started passing the exam and gets an approval from the supervisory commission, he/she can proceed with the research activity.

j. The execution of research must comply with the explanation stated in the research proposal.

The research activity is advised and supervised by the supervisory commission. Next, the result of the supervisory process is reported to the head of the study program or teaching section to be document as one of the elements of consideration to evaluate the research activity. Based on the obtained research result, the student is encouraged to immediately write the thesis an article which is summarily from the thesis. Thesis and article for journal publication which have been approved by the supervisory commission can be used to apply for a research result seminar.


Stage 3 : Research Result SeminarResearch result seminar is an activity an administered by the academic staff , supervisory board, the student and other parties with interest. The objective of this seminar is informing the public all the research fi ndings, demonstrating the student’s ability in conducting a research and academic sharing with students and interest parties.

Material for seminar consist of the thesis and article draft for journal publication which have been approved by the supervisory commission. A more technical procedure regarding the result seminar activity is stipulated by a decree of the dean of Economic and Business Faculty of Brawijaya University.

Stage 4 : Thesis Examination Student whose thesis draft have been approved by the supervisory commission and who have conducted a research result seminar are eligible to propose a thesis examination. Below is the procedure of thesis examination :

a. Thesis examination is held based on the suggestion from the head of the supervisory commission to the head of study program.

b. Based on the suggestion, the head of the study program appoints two examiners outside the supervisory commission who are titled Doctors and have expertise relevant to the thesis.

c. The commission of thesis examiners consist of 4 (four) people i.e. 2 (two) supervisors and 2 (two) examiners. Next, the head of the study program processes the examination and invites. The commission of examiners as well as prepare the schedule, venue and the thesis draft.

d. Prior to the examination, the examinee have to take a plagiarism test admitt ed by the study program.

e. Thesis examination is led by the head of supervisory commission. If he is unavailable for some reason, he can assign one of the commission members to take his/her place.

f. Thesis examination can be conducted if att ended by a minimum of 3 (three) examiners.

g. Thesis examination cannot be held outside the forum.h. Thesis examination lasts for a maximum of 90 minutes with elevation

components as follow: the quality of thesis draft, the student’s presentation and the student’s competence to provide scientifi c arguments in the thesis examination.


2.1.4 EVALUATION OF STUDY

To evaluate the process and failure in the master program of FEB UB, the following procedures are applied :

1. Students who by the end of the fi rst semester cannot achieve a GPA of 2.75 for best 8 (eight) credit points will be warned to put more eff ort in their learning to improve their achievement in the following semester.

2. Students who by th end of the second semester cannot achieve a GPA of 2.75 for their 16 (sixteen) best credit points are considered failing their master study at postgraduate program of FEB UB.

3. Students who get D in their subject are required to retake them while those who get C or C+ can retake to improve their fi nal grades.

4. Students who fail their proposal examination have another chance to do the examination after improvement are made and approved by the supervisory commission. If this second examination remains unsuccessful, the students are not allowed to continue their study.

5. This retake for certain courses can only be done once and the bett er score will be used as the subject’s fi nal grade.

6. Students who do not pass their thesis exam are given another opportunity to have their exam, if they fail for the second time, they are considered failing from their study in the master program of FEB UB.

7. Students who cannot complete their study load during their study period are considered failing their study at master program of FEB UB.


2.1.5 EVALUATION OF COMPLETION

Evaluation of student’s completion in the master program is as follow:

A. Subject Completionto evaluate student’s achievement in the teaching and learning process, the following procedure is applied :

1. Assessment of subject’s evaluation is exercised by each lecturer (or a lecturing team) by using quality lett er or number as shown in table 2.2

Table 2.2Scores in Numbers, quality, Quality Numbers, and Competence Classifi cation

Grade in Number

Quality Letter

Quality number

Classifi cation of Competence

>80 – 100 A 4.0 Very Good>75 – 80 B+ 3.5 Between very good and

good>69 – 75 B 3.0 Good >60 – 69 C+ 2,5 Between good and enough>55 – 60 C 2.0 Enough >50 – 55 D+ 1.5 Between enough and

minus>44 – 50 D 1.0 Minus

0 – 44 E 0.0 Fail

B. Completion of ThesisThe fi nal grade for a thesis is a combination of thesis exam, score and other scores obtained by students while doing their thesis writing activities before they take the thesis examination. The component and values of each component to produce the fi nal grade is grade is organized as table 2.3

Table 2.3Components and Values of Thesis Passing Grade

No. Component Value (%)

1. Examination score of research proposal 102. Research activity score 203. Journal article writing and research

result seminar score30

4. Thesis examination score 40Total 100


The assessment for every component of the fi nal grade use Quality Number (with a range of 0 - 100) which is then converted into Quality Number, Quality lett er and all comply with the handbook as in the subject assessment. The minimum passing grade for a thesis is 3.0 (B).

C. Completion of Master Program Any Its Title.Students are considered graduating from the master program and entitled Master if they:

1. Complete their study with a total number of minimum credit points as stated in the regulation of each study program.

2. Obtain a minimum score of C in each subject.3. Obtain a GPA of ≥ 3004. Passing the thesis examination

Next the passing statement is arranged as follows:1. Graduate with a cum laude if:

a. The GPA of subjects and thesis supporting subjects ≥ 3.75.b. An A grade for the thesis.c. Publish their thesis result in the format article in a national scientifi c

journal accredited by Directorate General of Higher Education or international journal, and

d. The maximum study period is 5 (fi ve) semesters.2. Graduate with very satisfactory if:

a. Obtain a GPA of ≥ 3.50, and,b. Publish the thesis result in the form of article in the national or

international journals.3. Graduates with satisfying predicate if:

a. Obtain a GPA of < 3.50, and,b. Publish the thesis result in the form of article in the national or

international journal.The graduation predicate is decided by the Dean/Head of study program


2.1.6. TYPES AND SANCTIONS OF ACADEMIC VIOLATION

a. Minor Violation • leaving tasks and duties without permission; • lecturers often change the schedule of lectures, practical work, other

academic assignments which potentially put students at a loss without any agreement with the students;

• conversing, playing around, or reading books, magazines, newspapers, and other reading materials which are irrelevant to the lecturing activities, meetings, seminars and practical works taking place at the moment;

• wasting time and doing insignifi cant activities such as doing nothing, talking around the bush, and other things which have no correlation with the duties;

• coming late in an academic and non-academic event outside the assigned areas without any justifi able reason;

• wearing T-shirt, sandals, messy hair, and inappropriate clothing in the college;

• wearing excessive make up and accessories in the college;• eating, drinking, and playing around in the class or laboratory when the

teaching and learning process is taking place;• using hand phone during the teaching and learning process or meeting

activities;• causing noisiness that disturbs the teaching and learning process or formal

meetings;• parking vehicles outside the assigned area so it disturbs or endangers

other street users;• litt ering;• smoking in a classroom, laboratory, and other no smoking areas.

b. Medium Violation• Defying, going against, and behaving impolitely to fellow academicians;• Making it diffi cult for students in academic matt ers, administration,

supervisory, and completion of fi nal assignment.• Buying or modifying scores without the proper procedure.• Violating examination regulation.• Doing physical violence to fellow academicians or other people.• Saying dirty, bad, rude, insulting, mocking, words which degrade honor

and dignity verbally or in writt en form to fellow academicians or other people or other academics in public which potentially humiliate and their dignity.

• Intimidating and threatening which cause fear both verbally and in a writt en from.


• Using the facilities of the faculty or university for a personal reason.• Carrying guns, sharp weapons, or other things which endanger other

people’s safety.• Carrying, distributing and using drugs or alcohol.• Committ ing plagiarism, violations of copyrights and patent to other

people or other bodies.• Selling dictates or books to other students by force.• Committ ing a conspiracy with fellow academicians or other people which

contains collusion, corruption, and nepotism• Cooperating with fellow academicians or other parties to commit a crime

or provocation to cause chaos inside or outside the college, and activities of riot which endangers the national security

• Using facilities of faculty, University or Institution for personal use or by cooperating with other people to enrich himself or his group or to do riot

• Demonstrating in the college which is anarchist, blaspheming, disturbing the peace, and ruin university facilities and other people

• Spreading secret information

SanctionsSanctions for those types of disobedience can be minor sactions, intermediate sanctions, and major sactions. Sanctions for each category of disobedience are as follows:

1. Minor sanctions a. Spoken and/or writt en reprimandsb. Spoken and/or oral apology c. Expulsions from meeting rooms, lecture rooms, or other academics/

business rooms

2. Intermediate sanctions:a. The prohibition for the students to follow any lectures, exams, or other

academic activites from a particular course during one semester;b. The prohibition for the students to follow all academic activities

(suspension) for one semester;c. Academic sanctions for the lecturers, which is, being inactivated from

any academic duties for a specifi ed time period;d. Administrative sanctions for lecturers and academic stuff such as

suspension of incentives, suspension of regular salary, impediment from gett ing promotion, and the removal from structural position.


3. Major sanctions:a. Students are forbidden to follow all academic activities for one year or

excluded. b. Plagiarism will have sanctions from minor sanctions (reprimand) to the

most severe (major) sanctions (the cancellation of graduation certifi cate if the students have already graduated) based on Article 12, Regulations of the Minister of National Education of Republic of Indonesia No. 17 Year 2010 on the Prevention and Avoiding Plagiarism in Higher Education

c. Academic sanctions for lecturers, which is, being inactivated from academic duties for an unspecifi ed time period.

d. Administrative sanctions for lecturers and academic staff in form of suspension of incentives;

e. Administrative sanctions for lecturers and academic staff in form of discharging as a civil servant or from the University;

f. Fine, in a minimum amount of 5 times as much as loss-making;g. Reported to the police for further legal process.

2.1.7. JOURNAL PUBLICATION

Besides being liable to complete lectures and a thesis, according to article 2 dictum 2 of the UB Rector Regulation No. 336/PER/2012 regarding the publication of scientifi c work in scientifi c periodicals as the graduation requirement for the educational program of Bachelor. Master, and Doctoral, and article 7 item 2 of the UB Rector Regulation No. 427/PER/2012 on Academic Regulation of UB Master program, students of master degree are required to make publication in nationally accredited scientifi c journals or international scientifi c journals, suggested by the Head of Study program.

The procedure of this publication is stated below:a. The publication topic is related to the student’s thesis or fi eld of study.b. the draft to be published must be approved by the supervisors.c. Publication made is a joint publication between the student and the

supervisor.d. the inclusion order of the writer’s name is based on the agreement

between the student and supervisor according to the contribution of each.

e. the student and lecturer who produce the publication must and only mention the institution of Postgraduate Program of Faculty of Economics and Business University of Brawijaya.


2.1.8. REGULAR II MASTER PROGRAM

Regular II master program is master program with a study period of 1,5 (one and a half times) the minimum study period (and maximum) of the regular I master program. Meanwhile, the maximum study load per semester for regular II students is 12 credit points. Outside this point, the applicable regulation for regular I is equal to that of regular II.

2.1.9. GRADUATION REQUIREMENTTo be able to join the graduation ceremony as well as receive the graduation certifi cate, the student must:

1. Graduate from the Master program.2. Have made publication related to the thesis in scientifi c national journal,

accredited is prioritized, or international journal.3. Meet other requirements as assigned by Postgraduate Programs FEB UB.


2.2 MASTER PROGRAM IN MANAGEMENT

A. MISSION STATEMENT AND LEARNING GOALS

MISSION STATEMENT:

To be a leading international education institution in management sciences and business that has entrepreneurship and spiritual insight.

LEARNING GOALS:

1. Producing graduates who are management professionals, have high scientifi c spirit, independent personality, master in science and technology and are able to develop their knowledge

2. Producing graduates who are able to develop management expertise, creating a high eff ectiveness in analyzing the decision in order to acquire valuable fi ndings for scientists and user.

B. CURRICULUM AND STUDY LOAD

The curriculum of Master Program in Management Faculty of Economics and Business University of Brawijaya is structured into 4 (four) groups of courses, which are: (1) Required Courses, (2) Concentration, (3) Elective Courses, and (4) Thesis. The total number of credits of this Master program is 42 (forty two). The distribution of the number of credits is as follows:

Course Groups Number of Credits

Required Courses 21Concentration 9Elective Courses 3Thesis 9Total credits of the study program Total 42


C. LIST OF COURSES

I. Required CoursesNo. Code Subject Credits Smt1. EKM6102 Managerial Economics 3 I2. EKM6105 Strategic Management 3 I3. EKM6201 Strategic Human Resource Management 3 I4. EKM6103 Strategic Financial Management 3 I5. EKM6104 Strategic Marketing Management 3 I6. EKM6203 Strategic operational Management 3 II7. EKM6220 Entrepreneurship & Business Ethics 3 II

Total credits 21

II. Elective Courses: 3 creditsNo. Code Subject Credits Smt1. EKM6221 Leadership 3 II2. EKM6222 Cross Cultural Management 3 II3. EKM6223 Business Experience 3 II4. EKM6101 Quantitative Method for Management 3 II5. EKM6225 Institutional Depository 3 II

Total credits 15Note: Students have to choose one subject, and the class will be conducted if the student’s number reaches minimum 5 people.

III. Concentration CoursesMarketing Concentration

No Code Course Credits Smt1. EKM6204 Consumer Behavior 3 II2. EKM6205 Marketing Research 3 II3. EKM6106 Global Marketing 3 II

Total Credits 9

Finance ConcentrationNo Code Course Credits Smt1. EKM6206 Finance Research 3 II2. EKM6107 International Financial Management 3 II3. EKM6207 Investment 3 II

Total Credits 9

Human Resource Management ConcentrationNo Code Course credits Smt1. EKM6224 International Human Resources Management 3 II2. EKM6108 Organizational Behavior 3 II

3. EKM6209 Organizational Behavior & Human Resources Management Research 3 II

Total Credits 9


Strategic ConcentrationNo Code Course Credits Smt1. EKM6212 Global Management 3 II

2. EKM6213 Strategic Management & Entrepreneurship Research 3 II

3. EKM6110 Flexibility Management 3 IITotal Credits 9

Operational ConcentrationNo Code Course Credits Smt1. EKM6213 International Operation Management 3 II2. EKM6214 Operational Management Research 3 II3. EKM6111 Total Quality Management 3 II

Total Credits 9

IV. Final ProjectNo Code Course Credits Smt1. UBU6007 Thesis 9 III/IV


2.3 MASTER PROGRAM IN ACCOUNTING

A. Mission Statement and Learning Goals

Mission Statement: To be a global leading master program in accounting uniting accounting, ethics and societal values using entrepreneur spirit to continuously improve the process of learning, research, and community services

Learning Goals:1. Producing graduates who have holistic, rational, ethical mindset as well as

intuitive-rational in contemporary context2. Producing graduates who have knowledge and skills in the fi eld of accounting

and are capable to develop and apply their knowledge in the business, profession and society in general

3. Producing accounting science characterized by multi-paradigm approach uniting duality and dichotomy embedded in the modern accountancy theoretically and empirically.

B.Curriculum The Curriculum of Master Program in Accounting FEB UB is distinguished according to the track taken, namely Academic and Professional track. In addition there are six concentrations namely Business Accounting, Shari’a Accounting, Public Sector Accounting, Accounting and Commercial Law Hybrid, Tax Accounting, and Accounting & Valuation Hybrid.

Master Program in Accounting Academic Track

1. The compulsory courses No Code Course Credits Smt1. EBA2001 Professional Ethics and Spirituality 3 I2. EBA2002 Accounting Theory 3 I3. EBA2003 Multiparadigm Accounting 3 I

Total Credits 9

2. The compulsory course (academic track)No Code Course Credits Smt1. EBA2101 Positive Research Methodology 3 II2. EBA2102 Statistics 3 II3. EBA2103 Non-Positive Research Methodology 3 II4. EBA2104 Sociology Accounting 3 II

Total Credits 12


3. Elective Course (6 credits)No Code Course Credits Smt1. EBA2004 Public Sector Policy 3 I / II / III2. EBA2005 Management Strategy 3 I / II / III3. EBA2006 Social Responsibility Accounting 3 I / II / III4. EBA2007 Organization Theory 3 I / II / III5. EBA2008 Current Issues in Taxation 3 I / II / III6. EBA2009 Accounting Behavior 3 I / II / III7. EBA2010 Forensic Accounting 3 I / II / III

Total Credits 21Note:

1. Students take a minimum of 6 credits.2. For the optional courses, the lecture will be implemented if a minimum

number of participants are 5 students

4. Course Interests / Concentration

a. Business Accounting No Code Course Credits Smt1. EBA2201 Financial Analysis and Capital Markets (A) 3 III2. EBA2202 Management and Cost Accounting (A) 3 III3. EBA2203 Auditing and Attestation (A) 3 III4. EBA2204 Systems and Information Technology (A) 3 III

Total Credits 12b. Public Sector Accounting

No Code Course Credits Smt1. EBA2205 Public Sector Accounting(A) 3 III2. EBA2206 Public Sector Financial Management (A) 3 III3. EBA2207 Legal Aspects of Public Finance (A) 3 III4. EBA2208 Public Sector Auditing (A) 3 III

Total Credits 12c. Shari’a Accounting

No Code Course Credits Smt1. EBA2209 Shari’a Accounting (A) 3 III2. EBA2210 Shari’a Financial Management (A) 3 III3. EBA2211 Fiqh Muamalah (A) 3 III4. EBA2212 Business Management Shari’a (A) 3 III

Total Credits 12d. Tax Accounting

No Code Course Credits Smt1. EBA2213 Tax Accounting (A) 3 III2. EBA2214 Tax Law (A) 3 III3. EBA2215 Tax Planning(A) 3 III4. EBA2216 Fiscal Policy (A) 3 III Total Credits 12


e. Accounting and Commercial Law HybridNo Code Course Credits Smt1. EBA2217 Legal Aspects in Business (A) 3 III2. EBA2218 Corporate Law (A) 3 III3. EBA2219 Law Political Economics (A) 3 III4. EBA2220 Forensic Accounting (A) 3 III

Total Credits 12

5. The Final ProjectNo Code Course Credits Smt1. UBU6007 Thesis (A) 9 IV

Total Credits 9

Master Program in Accounting Professional Track1. The compulsory subjects

No Code Course Credits Smt1. EBA2001 Professional Ethics and Spirituality 3 I2. EBA2002 Accounting Theory 3 I3. EBA2003 Multiparadigm Accounting 3 I

Total Credits 9

2. The compulsory subjects (Professional track)No Code Course Credits Smt1. EBA2105 Quantitative Decision Making Techniques 3 II2. EBA2106 Systems and Information Technology (T) 3 II3. EBA2107 Applied Research Methodology 3 II

Total Credits 9

3. Elective Course No Code Course Credits Smt1. EBA2004 Public Sector Policy 3 I / II / III2. EBA2005 Management Strategy 3 I / II / III3. EBA2006 Social Responsibility Accounting 3 I / II / III4. EBA2007 Organization Theory 3 I / II / III5. EBA2009 Accounting Behavior 3 I / II / III6. EBA2010 Forensic Accounting 3 I / II / III

Total Credits 18 Note:

1. Students take a minimum of 9 credits.2. For the optional courses, the lecture will be implemented if a minimum

number of participants 5 students


4. Course Interests / Concentration

Business AccountingNo Code Course Credits Smt1. EBA2221 Financial Analysis and Capital Markets (T) 3 III2. EBA2222 Management Accounting and Cost (T) 3 III3. EBA2223 Auditing and Attestation (T) 3 III4. EBA2224 Current Issues in Taxation (T) 3 III

Total Credits 12Public Sector Accounting

No Code Course Credits Smt1. EBA2225 Public Sector Accounting (T) 3 III2. EBA2226 Public Sector Financial Management (T) 3 III3. EBA2227 Legal Aspects of Public Finance (T) 3 III4. EBA2228 Public Sector Auditing (T) 3 III

Total Credits 12Shari’a Accounting

No Code Course Credits Smt1. EBA2229 Accounting Shariah (T) 3 III2. EBA2230 Financial Management Shariah (T) 3 III3. EBA2231 Fiqh Muamalah (T) 3 III4. EBA2232 Business Management Shariah (T) 3 III

Total Credits 12Tax Accounting

No Code Course Credits Smt1. EBA2233 Tax Accounting (T) 3 III2. EBA2234 Tax Law (T) 3 III3. EBA2235 Planning Taxation (T) 3 III4. EBA2236 Fiscal Policy (T) 3 III

Total Credits 12Accounting and Commercial Law Hybrid

No Code Course Credits Smt1. EBA2237 Legal Aspects in Business 3 III2. EBA2238 Company Law 3 III3. EBA2239 Law Politics Economics 3 III4. EBA2240 Forensic Accounting 3 III

Total Credits 12

5. The Final ProjectNo Code Course Credits Smt1. UBU6007 Thesis (A) 6 IV

Total Credits 6


Master Program in Accounting Professional Track- Accounting & Valuation HybridName of courses in each group of courses as well as credits for the loadBusiness Accounting concentration assessment is as follows:

1. THE COMPULSORY SUBJECTS PROGRAM

No Code Course Credits Smt1. EBA2001 Professional Ethics and Spirituality 3 I2. EBA2002 Accounting Theory 3 I3. EBA2003 Multiparadigm Accounting 3 I

Total Credits 9

2. Course Professional trackNo Code Course Credits Smt1. EBA2107 Applied Research Methodology 3 II2. EBA2108 Mathematical Finance and Valuation 3 II3. EBA2109 Financial Management and Capital Markets 3 II

4. EBA2110 Environmental Business and Commercial Law 3 II

5. EBA2222 Management Accounting and Cost (T) 3 II6. EBA2223 Auditing and Attestation (T) 3 II

Total Credits 12

3. Course ConcentrationNo Code Course Credits Smt1. EBA2241 Introduction / Business Assessment Element 3 II2. EBA2242 Indonesian Appraisal Standards 3 II3. EBA2243 Business Assessment I 3 II4. EBA2244 Business Assessment II 3 II5. EBA2245 Business Assessment III 3 II

Total Credits 15

4. Final ProjectNo Code Course Credits Smt1. UBU6008 Thesis (T) 6 IV

Total Credits 6


2.4 MASTER PROGRAM IN ECONOMICS

A. MISSION STATEMENT AND LEARNING GOALS

Mission StatementTo become a leading master program in applied economics at international levels and to produce highly skilled graduates who understand spiritual values and continually develop their knowledge

LEARNING GOALS:

In line with the MPIE’s mission statement, the general Learning Goals (LG) in the educational process of MPIE consist of two aspects: (i) hard skill aspect that shown in LG1-4 and (ii) soft skill aspect, which can be described as follows:

1. Identifying problems in (1) Public Finance, (2) Monetary, Banking, and Finance, and (3) Islamic Finance and Economy.

2. Explaining knowledge in (1) Public Finance, (2) Monetary, Banking, and Finance, and (3) Islamic Finance and Economy.

3. Applying research techniques in order to develop knowledge in the fi eld of (1) Public Finance, (2) Monetary, Banking, and Finance, and (3) Islamic Finance and Economy based on scientifi c principles.

4. Analyzing problems and knowledge in (1) Public Finance, (2) Monetary, Banking, and Finance, and (3) Islamic Finance and Economy.

5. Organizing research activities as well as publish the research results in both national and international levels.


The curriculum of Master program in Economics Faculty of Economics and Business, University of Brawijaya is structured into four groups of courses, which are: (1) Cumpolsary, (2) Concentration, (3) Elective courses, and (4) Thesis.

Course Groups Number of credits

Cumpolsary 15Specialization (minimum) 9Elective (minimum) 6Thesis 9Total (minimum) 39


C. CURRICULUM

The Course Composition of Master Program in Economics Faculty of Economics and Business University of Brawijaya is as follows: Course CompositionMaster Program in Economics – FEB UB

No Code Compulsory Course of Program Credit1. EKP 6101 Applied Econometrics 32. EKP 6102 Applied Macroeconomics 33. EKP 6103 Applied Microeconomics 34. EKP 6204 Indonesian Business and Economy 35. EKP 6105 Economic Research Method 3

Specialization Course: Public Finance Management (Public Sector Content)

6. EKP 6209 Business Environment and Public Policy 37. EKP 6203 Regional Economics 38. EKP 6211 Public Finance 39. EKP 6311 Public Budgeting and Management 3

Specialization Course: Monetary, Banking and Finance (Private Sector Content)

10. EKP 6205 Banking and Financial Management 311. EKP 6206 Economics of Financial Institution 312. EKP 6207 International Financial Management 314. EKP 6228 Design and Implementation of Monetary Policy 3

Specialization Course: Islamic Finance and Economy (Local-Specifi c Content)

15. EKP 6221 Islamic Economy Theory 316. EKP 6222 Islamic Financial Institution 317. EKP 6223 Alms (Zakat) Economics 318. EKP 6224 Contemporary Issues in Islamic Economy 3

Elective Course19. EKP 6302 Regulation and Competition Economics 320. EKP 6310 Strategic Management for Public Sector 321. EKP 6304 Environmental Economics and Management 322. EKP 6313 Corporate Governance and Business Ethics 323. EKP 6312 Assets and Property Appraisals 324. EKP 6202 Economy of Disaster Management 325. EKP 6208 Financial Risk Management 326. EKP 6214 Labour Economics and Industrial Relations 327. EKP 6314 Economics of Industrial Organization 328. EKP 6216 Political and Institutional Economics 329. EKP 6217 Leadership and Entrepreneurship 3

Final Study Load30. UBU6006 Thesis 9

Notes:All students of Economics Master Program are obliged to choose minimum 2 (two) Elective Courses, and the elective courses may be taken from other Specialization subject.


CHAPTER IIIDOCTORAL DEGREE PROGRAM

3.1. PUBLIC POLICY

A. STUDENTS

Students of the Doctoral Program are those who are offi cially registered at FEB UB Doctoral Program at the current semester. Therefore, to be offi cially acknowledged, every student must renew their registration in every beginning of a semester as scheduled by the faculty.

Registration is carried out at the fi nance and academic division of the postgraduate program FEB UB. Students are expected to come in person to:

1. Submit the proof of payment (tuition fee) to the fi nance division;2. Fill in the online registration and study plan forms;3. Meet the Head of the Program (for those who are still taking coursework) or

meet the Supervisor/Promoter (for those who are taking dissertation) to ask for the approval of the study plan form;

4. Meet other conditions as stated by FEB UB Postgraduate Program;

B. ACADEMIC STAFF/ LECTURERS

The Academic staff s of FEB UB doctoral program are lecturers who have minimum Lectors/Senior Lecturers functional position and hold a doctoral degree (S3 graduates. Lecturers outside this stipulation is appointed through the Dean’s Decree on the recommendation of the Head of Department and Head of the Doctoral Program by considering objective condition.


3.1.1. EDUCATION SYSTEM

A. The Administration Model of Doctoral EducationEducation at the doctoral program PPS FEB UB is conducted in two models:

a. Model by Course, is a doctoral pedagogical model which is started by lectures and followed by dissertation writing.

b. Model by Research, is a doctoral pedagogical model which is started by giving an assignment (equal to class activity) and followed by dissertation writing.

B. Steps in Finishing DissertationTo fi nish their doctoral degree at PPS FEB UB, students are required to complete three main activities, i.e.:

1. Participating in lectures for at least 2 semesters, both for coplanar and non-coplanar students. It means that the staying requirement for students is two semesters. This complies with the decree of the minister of education and culture of the republic of Indonesia Number 212/U/1999 dated on September 6, 1999, article 5 subsection (3).

2. Writing a Dissertation is conducted after the student fi nishes his/her lectures. Dissertation is an academic writing produced from a study and/or in-depth research conducted independently and contains a new contribution towards the development of science or new answers for problems which have currently found their answers, or new questions proposed on established matt ers in the fi eld of science, technology, and arts done by a doctor candidate under the supervisory of his/her promoters (Ministry of Education and Culture of the Republic of Indonesia Number 212/U/1999 dated on September 6, 1999 article 1 subsection 8).

3. Publishing in international scientifi c journal.

Besides running doctoral programs by course system, PPS FEB UB also administers doctoral program by research.

C. The Administration of Credits SystemCredits system is held in the form of lectures and/or lab work and/or fi eld work.

a. Lectures: one credit semester consists of face to face activity (50 minutes), structured activity (60 minutes), and independent activity (60 minutes each week).

b. Lab work: one credit semester for practical work is two hours of lab practice, accompanied by about 1 to 2 hours of structured activity, and between 1 1nd 2 hours independent activity every week during 1 semester (approximately 18 weeks).


c. Field Work: one credit semester for fi eldwork is equal to 4 hours of fi eld work equipped with 1-2 hours of structured activity, and between 1 1nd 2 hours independent activity every week during 1 semester (approximately 18 weeks).

D. Study LoadStudents’ Study Load is a compulsory academic activity consisting of lectures, lab work, structured assignments, and seminars and dissertation, which is limited with certain credits per semester. The courses are divided into core units (study program specialties), core units of interest, and electives (if required by board of promoters and co-promoters).

Study Load that has to be taken by students who wish to fi nish their doctoral degree at PPS FEB UB is as the following:

a. The Study Load of doctoral degree program for masters-graduated of the same stream is equal to 40 to 50 credit points, consisting of coursework and practical work (12-18 credit points) and dissertation (28-32 credit points).

b. The Study Load of doctoral degree program for masters-graduated of diff erent stream is at least 52 credit points, consisting of coursework and practical work (24-36 credit points) and dissertation (28-32 credit points).

E. Credits per SemesterThe maximum number of credits for the fi rst semester is 18 credit points depending on each study program.

F. Duration of Study

Doctoral degree students who come from the same stream of Masters take at least 4 (four) semesters with a credit point of 40 and no longer than 10 (ten) semesters (the Ministry of Education and Culture of the Republic of Indonesia Number212/U/1999 dated September 6, 1999, article 5 subsection 2 item b).

Doctoral degree students who come from a diff erent stream of Masters take at least 5 (fi ve) semesters with a credit point of 52 and no longer than 11 (eleven) semesters (the Ministry of Education and Culture of the Republic of Indonesia Number212/U/1999 dated September 6, 1999, article 5 subsection 2 item d).

If a student faces such a problem in his/her study that he/she fail to complete his/her study within the stated duration, he/she can fi le an extension of study to the rector of Brawijaya University (as approved by the promoters/Departmental Head) according


to his/her readiness to fi nish the study within the additional time of 6 months at most.

The duration of study does not include academic leave. Students who have not been able to complete their studies within the stated duration of study without any accountable reason, are considered failed in following the Doctoral Program at the Faculty of Economics and Business, Brawijaya University.

G. Academic LeaveIf for some reason students cannot participate in academic activities, they are allowed to take an academic leave. The procedures are as the following:

a. The submission of academic leave is conducted in the beginning of a semester to the Rector of Brawijaya University with the approval of the Promoters and the Head of the Program.

b. The academic leave is valid after being offi cially approved by the Rector of Brawijaya University.

c. Once the leave is due, students are required to self-activate by re-register as students. If they fail to do this, they are considered resigning as the students of doctoral program of the Economics and Business faculty, Brawijaya University.

d. Every student deserves an academic leave as many as 2 (two) semesters during his/her study.

e. Students of BPPDN scholarship are not allowed to take an academic leave during the scholarship term.

Academic leave can be used by students with the conditions:a. Health problems (sickness) for a long duration so that it is impossible to

write a dissertation.b. Factors than can be academically relied.

3.1.2 DISSERTATION PROMOTERS

A. Board of promotersBoard of promoters consisting of Promoters and Co-promoters are academic staff s responsible for supervising dissertation writing of a Doctoral candidate. Each student is supervised by a maximum of 3 (three) academics, one of whom acts as the promoter and the other two are the co-promoters.

Head of the Board of Promoters is a Lecturer with an academic function of at least a Professor who is still active and titled Doctor. Meanwhile, the co-promoters are lecturers who at least are professors with an academic function of a Lector Head titled Doctor with an internationally reputed publication experience (Permenpan RB of the


Republic of Indonesia number 046/2013). Exception for the rule is stipulated through the Dean’s Decree based on the suggestion by the Departmental Head and the Head of the Doctoral Program in the circle of FEB UBunder objective considerations.

B. Board of Promoters’ ResponsibilitiesBoard of Promoters is responsible for facilitating the academic improvement of their students by:

a. Giving guidance and suggestion to the students during the writing of dissertation proposal, supervising the research, guiding the data analysis process and its interpretations, article writing for scientifi c publications, writing the dissertation, as well as responsible for the quality fulfi llment of the dissertation.

b. Evaluating the dissertation’s research proposal, the carrying out of the research, , articles for scientifi c publication, dissertation writing, and dissertation examination.

c. Responsible for the process of study and time of completion according to the set duration.

C. Board of promoters’ FormationBy the second semester, the Board of Promoters should have already been established with the procedures:

a. In the end of the fi rst semester, the Departmental Head announces the list of candidates for qualifi ed Promoters and Co-promoters to be selected by the students.

b. In the second semester, students propose 3 (three) candidates of Promoters and 3 (three) candidates of co-promoters who match the dissertation expertise and plan to the Head of the Doctoral Program.

c. Based on the data on item b, the Head of the doctoral program holds a consultation and coordination meeting with the departmental head and related peer group. Based on an objective consideration, the result of the meeting can be diff erent from what the students expect.

d. The result of the meeting in item c is sent to the Dean by each Doctoral program to be made into a decree.


D. Change of PromotersOnce the board of Promoters is established, it is possible to make some changes on the board of promoters, due to problems occurring during the dissertation supervisory, based on objective grounds and made writt en addressed to the Doctoral Program Head (KPS S3). Acceptable reasons for changing Promoters and/or Co-Promoters ar4e;

a. Change in topics/titles of the dissertationb. Congruity of research substance with the supervisors.c. Students and supervisors fi nd it diffi cult to communicate for a

consultationd. Deadline of Studye. Code of Ethics/Morale/Decency/Intimidationf. Supervisors are assigned for a new task so that it is diffi cult to supervise

the dissertation writing well.

The submission of change for the board of Promoters is sent by the students to the Doctoral Program Head (KPS S3) and is stipulated by a Dean’s decree according to the procedure of Promoters and co-Promoters assignment.

3.1.3. STEPS IN FINISHING DISSERTATION

Dissertation completion takes quite a long time so that it is necessary to take some measures. The measures might vary depending on the study program.

A. Steps for Management and Economics Doctoral programThere are 9 (nine) steps to go through to fi nish dissertation for students of Management and Economics Doctoral Program. Measures, targets to achieve, those who are involved in every activity, and estimation of activities are presented in the table 2.1.

Table 2.1.Measures and conditions to fi nish Dissertation for Doctoral Program

in Management and Economics

Stage Activity Person on duty Target Condition Nature SMT

1 Board of Promoters I(Qualifi cation I)

Board of Promoters

Find ideas and problems in dissertation

Strengthen the analysis on the relevant theories

Obtain an approval from the board of promoters

Have fulfi lled the fi nancial and academic administration

Closed III



2 Board of Promoters II(Qualifi cation II)

Board of Promoters

Check and revise the research proposal before the proposal examination

Get an approval from the board of promoters

Have revised according to the suggestion of the board of promoters in Qualifi cation I


Closed III

3 Examination of dissertation proposal

Board of promoters

Three examiners evaluating the proposal’s feasibility

Examine and evaluate the proposal’s feasibility

Decide whether the student can move to the next stage or not

Pass all subjects with a minimum of B

Meet the TPA and TOEFL requirementApproved by the board of promoters

Have revised according to the suggestion of the board of promoters in Qualifi cation IIHave fulfi lled the fi nancial and academic administration

Closed IV



4 Board of promoters for research preparation

Board of promoters

Preparing the student to conduct the research

On recommendation by the board of promoters, the students conduct a fi eld work (library study)


Have revised according to the suggestion in the proposal examination


Closed IV

Once stage 4 is completed, students independently conduct the research to write a dissertation

5. Board of promoters for the preparation of result seminar

Board of Promoters

Check and revise the dissertation draft after the students conduct the research



Closed V

6. Seminar on the Dissertation Research Result

Board of promotersThree examiners evaluating the dissertation’s draft feasibility

Evaluate the feasibility of the dissertation draft

Give suggestions for improvements that can be proposed as materials in the fi nal exam


Have revised according to the suggestion at the stage of result seminar preparation


Make a resume of dissertation draft (20-30 pages)

Open for

students

V



7. Board of Dissertation Examination Feasibility

Board of Promoters

Check and advise to improve the dissertation for fi nal exam


Have revised according to the suggestion at the result seminar

Have presented in an international seminarHave fulfi lled the fi nancial and academic administration

Closed VI



8. Dissertation fi nal examination

Board of promotersThree examiners from UB evaluating the dissertation’s feasibilityOne examiner from external UB

Examine and evaluate the dissertation feasibility

Decide on the student’s success and his/her title


Have revised according to the suggestion at the stage of exam preparation


Have passed plagiarism detecting test for the dissertation draft as required

Make a dissertation resume (besides the dissertation draft) about 20-30 pages

Closed VI



9. Board of dissertation approval

Board of promoters

Approve the dissertation draft as the fi nal dissertation

Approve the article draft (from the dissertation) to publish


Have revised according to the suggestion at the fi nal exam of dissertation

Make a summary of the dissertation in the form of an article to publish


All examiners involved in the stages of students’ dissertation activity in the table must obtain a Dean’s decree. The qualifi cations of examiners are academic staff s with relevant expertise, have an academic function of professor or minimum Lector/Senior Lecturer and hold a doctoral degree (S3 graduates.


B. Steps for Doctoral Program in AccountingDoctoral Program in Accounting has 9 (nine) diff erent steps to be completed by its students. Measures, targets to achieve, those who are involved in every activity, and estimation of activities are presented in the table 2.2.

Table 2.1.Measures and conditions to fi nish Dissertation for Doctoral Program in Accounting


1 Board of Promoters I(Qualifi cation I)

Board of Promoters

Examine the undesrtanding of the research area and the focus of the research plan


Closed III

2 Seminar on fi rst paper

Board of Promoters

Examine the proposal draft: Introduction Chapter, Research Method, and or Review of Related Literature (depend on the research approach)



Closed III

3 Seminar on 2nd Paper (Proposal Seminar)

Board of promoters

Obtain suggestion to make th edissertation proposal perfect


Have revised according to the suggestion of the board of promoters in Seminar on fi rst paper


Open III



4 Seminar on Research Proposal (Examination of Dissertation Research Proposal)

Board of promoters and examiners

Examine and evaluate the proposal’s feasibility/ Prepare the student to conduct the research

Based on recommendation by the board of promoters, students conduct a fi eld work (library study)

Pass all subjects with a minimum of B

Meet the TPA and TOEFL requirementApproved by the board of promoters

Have revised according to the suggestion of the board of promoters in Proposal Seminar


Closed IV

Once stage 4 is completed, students independently conduct the research to write a dissertation

5. Examination on Research Proposal

Board of Promoters

Examine and revise the dissertation draft after the students conduct the research



Open IV



6. Seminar on third Paper (Chapters based on research fi ndings)

Board of Promoters


Give suggestions for improvements that can be proposed as materials in the fi nal exam


Have revised according to the suggestion at the stage of commission of the result seminar preparation


Open V

7. Seminar on PhD Dissertation Draft (Board of Dissertation Examination Feasibility)

Board of promotersand three examiners evaluating the dissertation’s draft feasibility


Check and advise to improve the dissertation for fi nal exam


Have revised according to the suggestion at the Seminar on third Paper (Chapters based on research fi ndings)


Closed V



8. External Review on PhD Dissertation (External Reviewers)

Two external examiners (outside UB)

Examine the dissertation feasibility and advise to improve the dissertation for fi nal exam


Have revised according to the suggestion at Seminar on PhD Dissertation Draft


Closed VI



9. Final examination on PhD Dissertation

Board of promotersThree examiners from UB who have capacity to evaluate the dissertation’s feasibility

Examine and evaluate the dissertation feasibility

Decide on the student’s success and title


Have revised according to the suggestion of external reviewers


Have passed plagiarism detecting test for the dissertation draft as required

Make a dissertation resume (besides the dissertation draft) about 20-30 pages

Have presented the result of the research in International Seminar or have published the result of the research in international journal


Closed VI

All examiners including external examiners who are involved in the stages of students’ dissertation activity in the table must obtain a Dean’s decree. The qualifi cations of examiners are academic staff s with relevant expertise, have an academic function of


professor or at least Lector titled doctor.

C. Dissertation ProposalDissertation research proposal is the student’s writt en work containing the plane for research activity as the fi nal assignment in the doctoral study at the PPS FEB UB. Research proposal is writt en based on the valid writing procedures, such as:

a. Introduction contains the research background, certain phenomena to notice, proposed framework and formulation of problems, intention, purpose, and benefi ts of the research.

b. Literature Review, contains analysis result (review) on literatures (journals, collection of research articles, research‘s progress report from an institution) relevant with the proposed research problems.

c. Conceptual framework, is an explanation on how the researcher builds his/her concept of thought which will be used to answer the problems (testing hypothesis). Conceptual framework is an explanation on the interrelationship among variables used in the research.

d. Research Method, consists of the method used by the researcher to answer the problems, sample determination, variables used and their operational limitations, how to measure them, data analysis method and technique, analytical tools used to assist, and presentation of data analysis result. This chapter also provides information concerning the place and time of the research and other relevant information.

e. References, contains the list of scientifi c works used in the writing of the research proposal. References are arranged based on alphabetical order as described in the procedure of writing references in the Guidebook to writing Dissertation.

This proposal arrangement is subject to modifi cations. For dissertation research using non-positivist method, the format is adjusted to the needs. However, the proposal at least has to demonstrate the problems, objectives and signifi cance of the research, conceptual framework, and research method. Regarding this matt er, agreement with the supervisors is of vital importance. As a consideration, students can refer to the Guidebook to Writing Dissertation of Postgraduate Program, Economics and business Faculty, Brawijaya University.


D. Dissertation Proposal’s ExaminationThe draft of research dissertation proposal that has been approved by the board of promoters can be submitt ed for proposal examination. The rules and procedures for its feasibility exam are:

1. The head of promoter’s board proposes to the Departmental Head to hold an examination for proposal feasibility.

2. Based on the proposal, the Dean appoints three academic staff s as examiners accompanying the board of promoters.

3. Academic qualifi cations for the examiners are at least head of lectors titled doctors (ministry of Education and Culture of the republic of Indonesia number 212/U/1999 dated on September 6, 1999, article 8 item c).

4. The examination is led by the head of promoters’ board and if he/she is unavailable, it can be delegated to one of the members of the promoters board.

5. The examination can be held if, at least, att ended by two of the three promoters board and two examiners, and is not conducted outside the forum.

6. The examination lasts for about 120 minutes with the dissertation draft as the material. Components to evaluate include the mastery of the proposal (background, problem, and method of research), mastery on the basic knowledge of the proposal (basic and specialty), reasoning skills, and abstract.

7. The passing grade for a proposal examination is 3.00. the score is the result of discussion based on individual scores given by all assessors in the examination and directly announced to the student.

E. Conducting the researchOnce passing the proposal examination and on the approval of the board of promoters, students can conduct the research. The research execution must be as writt en in the proposal which has been approved by the board of promoters.

Research is an activity to comply with the principle in order to fi nd a fact and/or solve problems in science, technology, and/or arts (Ministry of Education and Culture of the republic of Indonesia number 212/U/1999 dated on September 6, 1999, article 1 subsection 9). Therefore, the research implementation is guided and supervised by the board of promoters. Next, the research supervisory result is reported to the departmental head or the teaching department which will later be documented as one of the aspects to consider in evaluating the research.

Based on the result obtained from the research, students are then advised to immediately write the dissertation draft and article for publication (taken from the dissertation0. These two documents, once approved by the board of promoters, can be submitt ed for the research result seminar.


F. Research Result SeminarResearch result seminar is an academic activity which is required for all doctoral students of the PPS FEB UB who have completed their research. Students who will carry out the result seminar must obtain an approval from the board of promoters who will then propose a schedule for the seminar to the head of doctoral program.

Research result seminar is held by the PPS FEB UB as a media to communicate results of the research conducted by the doctoral students to the relevant scientifi c community.

Seminar of research result is headed by the related departmental Head or the representative. It is followed students and academic staff s of the PPs FEB UB and other parties who have interest in the research result. The material for the seminar is the summary of dissertation and journal publication draft which have been approved by the board of promoters. Students who have conducted the research result seminar and have their dissertation drafts approved by the board of promoters can directly propose for a dissertation examination.

G. Dissertation’s Final Examination.Dissertations approved by the board of promoters can be submitt ed for dissertation fi nal examination. This examination is the fi nal stage of dissertation writing with the purpose to assess the feasibility of the dissertation. The rules and procedures of the fi nal examination of a dissertation are:

a. The head of promoters’ board proposes to the Departmental Head to hold an examination for proposal feasibility.

b. Based on the proposal, besides the board of promoters, the Dean appoints three academic staff s from Brawijaya University and one from outside the university as examiners.

c. Academic qualifi cations for the examiners from Brawijaya University are at least head of lectors titled doctors.

d. Academic qualifi cations for examiner from external party are titled doctor and/or have the expertise matching the dissertation content.

e. The examination is led by the head of promoters’ board and if he/she is unavailable, it can be delegated to one of the members of the promoters’ board or the departmental head.

f. The examination can be held if, at least, att ended by two of the three promoters’ board and two examiners from Brawijaya University, and one external examiner.


g. The examination lasts for about 180 minutes and is supervised by the departmental head.

h. The examination material is the dissertation draft. Components to assess include the contribution of the dissertation to the science and technology and development, mastery of the research methods, mastery of the relevant knowledge, quality of the dissertation writing, and promovendus skill in delivering arguments.

3.1.4. JOURNAL PUBLICATION

As part of the doctoral degree completion, students are required to publish an international journal. This is to comply with article 2 subsection 3 in the UB Rector Ordinance Number 336/PER/2012 regarding the publication of scientifi c work on the periodic scientifi c publication as the graduation requirement in the Graduate and Postgraduate Education and article 7 sub section 2 in the UB Rector Ordinance Number 427/PER/2012 concerning Academic Regulations of Doctoral program UB. The rules for publication are:

a. Topic of publication is related to the dissertation or student’s assignment, and is writt en during his/her doctoral study at the Postgraduate Program of the Faculty of Economics and Business, Brawijaya University.

b. The published article draft bust be approved fi rst by the board of promoters.c. Publications made are collective publication between the supervisors and the

student.d. The writing of the authors’ names is based on the agreement between the

student and the supervisors by considering each contribution.e. Both students and supervisors who publish the work must and only state the

institution of Postgraduate Program of the Faculty of Economics and Business, Brawijaya University.

2.1.5. REGULAR II DOCTORAL PROGRAM

Regular II doctoral program (non-regular) is the doctoral program followed by students part time held by the Postgraduate Program of the Faculty of Economics and Business, Brawijaya University. The maximum credit points per semester for part time students are 12 with the minimum (and maximum) study period of one and a half time of the full time study period (minimum and maximum). Other regulations agree with the ones for full time doctoral program.


3.1.6. GRADUATION EVALUATION

A. Passing a SubjectTo assess the students’ achievement in the coursework, the following procedures are used:

a. The assessment for passing a subject is the authority of the subject lecturer by taking into account the students’ performance in the class, students’ initiatives, and assignments both individually and in a group, and examination results.

b. The assessment on the examination result of a subject uses both grade numbers (HM) and grade lett ers (AM) as can be seen in table 2.2:

Table 2.2Assessment based on number (value), grade lett er, grade number, and ability

Number (value) Grade Letter Grade Number Ability

>80 – 100 A 4 Excellent >75 – 80 B+ 3.5 Between excellent and Good>69 – 75 B 3 Good>60 – 69 C+ 2.5 Between good and enough>55 – 60 C 2 Enough>50 – 55 D+ 1.5 Between enough and less>44 – 50 D 1 Less

0-44 E 0 Fail

a. The fi nal score for a subject with more than one lecturer is the combination of scores by all lecturers managed by the coordinating lecturer.

b. The minimum passing grade for a subject is B or 3.

B. Passing a DissertationThe fi nal score for a dissertation is the combination between the score from dissertation examination and other scores obtained when the students conduct other activities of writing dissertation before the fi nal examination. The minimum passing grade is 3.00. For Economics major, the components and values to obtain the fi nal scores are shown in table 3.4.

Table 2.3Components and values of dissertation’s fi nal score

No. Component Value 1. Score of proposal examination 102. Score of fi eld work 203. Score of seminar result 304. Score of dissertation exam 40

Total 100


Assessment for the fi nal score of every dissertation component as stated in the table above uses the Number (value) which will be converted to Grade Lett er, Number Grade, and group of ability as for subject evaluation.

C. Doctoral Program Graduation and its TitleTo graduate from the doctoral program of the Faculty of Economics and Business, Brawijaya University and entitled doctoral degree, students must:

a. Finish 40 to 52 credit points (including dissertation) with a minimum GPA of ≥ 3.00 with no C.

b. Pass the dissertation examination.c. Have presented in an International Seminar proved by participating certifi cate.

Next, based on article 8 of the Decree of Rector of UB No. 428/PER/2012 on the Academic regulation of the Doctoral Program University of Brawijaya, the graduation statuses for doctoral students are:

1. Graduate with cum-laude if:a. The GPA for subjects supporting dissertation is ≥ 3.75;b. The GPA ≥ 3.75 for Dissertation, without C score for the dissertation;c. Publish 2 articles of dissertation result in international scientifi c journal

accepted by Ministry of Education and Culture (at least have already had the acceptance lett er from international journal publisher); and

d. Duration of study is no more than 8 (eight) semesters.2. Graduate with the verdict of very satisfactory, if:

a. Cannot fulfi ll the requirements as stated in the point 1;b. The GPA is ≥ 3.75 (for coursework and dissertation)

3. Graduate with the verdict of satisfactory if:a. The GPA is ≤ 3.00, GPA < 3.75 (for coursework and dissertation)

Graduate predicate is determined by the board of promoters and examiners, and approved by the Dean/ Head of the Program.

3.1.7. GRADUATION REQUIREMENT

To be able to participate in a graduation and obtain a certifi cate, the students must:1. Have graduate from doctoral program2. Have published good quality journals related to their dissertation in a scientifi c

international journal.3. Meet other requirements stated by the Postgraduate Program of the Faculty of

Economics and Business, Brawijaya University


3.1.8. FAILURE EVALUATION

To evaluate the students’ success or failure during their study at the the Postgraduate Program of the Faculty of Economics and Business, Brawijaya University, the following procedures are used:

1. Students who have not achieved the GPA of minimum 3.00 by the end of the fi rst semester for the best 12 credit points will get a warning, so that they will put more eff orts to improve their academic performance in the following semesters.

2. Students who get ≤ C in their subjects must retake the subjects in the following semester. Retaking can only be done once, and the best grade that the students can get is B. All subjects in doctoral program must be ≥ B.

3. Students who fail in their proposal examination are given one more chance to have an examination. If they still fail, they cannot continue their study.

4. Students whose dissertations fail are given one more chance to repeat. If the second try is not succeeded, they fail from their doctoral program of the Faculty of Economics and Business, Brawijaya University.

5. Students whose dissertations do not meet the standardized quality are not entitled the doctoral degree. They only receive the title equal to master’s degree. This feasibility determination is made by an independent team established at the level of study program after receiving a report from the board of promoters.

6. Students who cannot complete their Study Load during their period of study fail from their study.

3.1.9. TYPES AND SANCTIONS OF ACADEMIC VIOLATION

a. Minor Violation • leaving tasks and duties without permission; • lecturers often change the schedule of lectures, practical work, other

academic assignments which potentially put students at a loss without any agreement with the students;

• conversing, playing around, or reading books, magazines, newspapers, and other reading materials which are irrelevant to the lecturing activities, meetings, seminars and practical works taking place at the moment;

• wasting time and doing insignifi cant activities such as doing nothing, talking around the bush, and other things which have no correlation with the duties;

• coming late in an academic and non-academic event outside the assigned areas without any justifi able reason;

• wearing T-shirt, sandals, messy hair, and inappropriate clothing in the college;

• wearing excessive make up and accessories in the college;• eating, drinking, and playing around in the class or laboratory when the


teaching and learning process is taking place;• using hand phone during the teaching and learning process or meeting

activities;• causing noisiness that disturbs the teaching and learning process or formal

meetings;• parking vehicles outside the assigned area so it disturbs or endangers

other street users;• litt ering;• smoking in a classroom, laboratory, and other no smoking areas.

b. Medium Violation• Defying, going against, and behaving impolitely to fellow academicians;• Making it diffi cult for students in academic matt ers, administration,

supervisory, and completion of fi nal assignment.• Buying or modifying scores without the proper procedure.• Violating examination regulation.• Doing physical violence to fellow academicians or other people.• Saying dirty, bad, rude, insulting, mocking, words which degrade honor

and dignity verbally or in writt en form to fellow academicians or other people or other academics in public which potentially humiliate and their dignity.

• Intimidating and threatening which cause fear both verbally and in a writt en from.

• Using the facilities of the faculty or university for a personal reason.• Carrying guns, sharp weapons, or other things which endanger other

people’s safety.• Carrying, distributing and using drugs or alcohol.• Committ ing plagiarism, violations of copyrights and patent to other

people or other bodies.• Selling dictates or books to other students by force.• Committ ing a conspiracy with fellow academicians or other people which

contains collusion, corruption, and nepotism• Cooperating with fellow academicians or other parties to commit a crime

or provocation to cause chaos inside or outside the college, and activities of riot which endangers the national security

• Using facilities of faculty, University or Institution for personal use or by cooperating with other people to enrich himself or his group or to do riot

• Demonstrating in the college which is anarchist, blaspheming, disturbing the peace, and ruin university facilities and other people

• Spreading secret information


SanctionsSanctions for those types of disobedience can be minor sactions, intermediate sanctions, and major sactions. Sanctions for each category of disobedience are as follows:

1. Minor sanctions a. Spoken and/or writt en reprimandsb. Spoken and/or oral apology c. Expulsions from meeting rooms, lecture rooms, or other academics/business

rooms

2. Intermediate sanctions:a. The prohibition for the students to follow any lectures, exams, or other

academic activites from a particular course during one semester;b. The prohibition for the students to follow all academic activities (suspension)

for one semester;c. Academic sanctions for the lecturers, which is, being inactivated from any

academic duties for a specifi ed time period;d. Administrative sanctions for lecturers and academic stuff such as suspension of

incentives, suspension of regular salary, impediment from gett ing promotion, and the removal from structural position.

3. Major sanctions:a. Students are forbidden to follow all academic activities for one year or

excluded. b. Plagiarism will have sanctions from minor sanctions (reprimand) to the

most severe (major) sanctions (the cancellation of graduation certifi cate if the students have already graduated) based on Article 12, Regulations of the Minister of National Education of Republic of Indonesia No. 17 Year 2010 on the Prevention and Avoiding Plagiarism in Higher Education

c. Academic sanctions for lecturers, which is, being inactivated from academic duties for an unspecifi ed time period.

d. Administrative sanctions for lecturers and academic staff in form of suspension of incentives;

e. Administrative sanctions for lecturers and academic staff in form of discharging as a civil servant or from the University;

f. Fine, in a minimum amount of 5 times as much as loss-making;g. Reported to the police for further legal process.


3.2. DOCTORAL PROGRAM IN MANAGEMENT

A. VISION, MISSION, AND OBJECTIVES

Vision Becoming a Doctoral Program in Management with International standard and actively involving itself into the country’s development through learning process, research, and community service.

Mission 1. Providing a Doctoral program in Management with International standard

based on research, entrepreneurship, and ethics;2. developing knowledge and technology in management through research with

local and universal values;3. Inspiring, enlightening, and empowering local and global community through

education and research..

Objectives 1. Producing graduates with International competency and character;2. Developing concepts in management based on the profession through research

with International standard and with new approaches and thoughts;3. Increasing community service by taking into account the productivity, society

welfare, and the environment quality.


The curriculum and the number of credit based in the groups of courses is as follows:

Course Group Number of Credit Cumpolsary Courses and Cumpolsary Specialization 15

Anvullen courses (for students who do not have linear background) 9

Dissertation 28Total credits of the Study Program 43 - 52


C.COURSES

(1) Specialization: Management (DGHE Decree Number 50/Dikti/Kep/2000)

No Code Title of Course and Dissertation Credit Semester

1 EKM8101 Philosophy and the History of Management Tought 3 I

2 EKM8001 Application of Economics Theory in Management 3 I (II)

3 EKM8004 Quantitative and Qualitative Methods 3 I (II)4 EKM8003 Advanced Business Research 3 I (II)5 EKM8201 Advanced Management Theory 3 II6 UBU8006 Dissertation 28 III - VI

Total 43 (2) Pre-requisite Courses for Non-linear students:

No Code Course Credit smt1 EKM6103 Operation and Flexibility Management 3 I2 EKM6108 Organizational Behaviour 3 I3 EKM6105 Strategic Management 3 I

Total 9


3.3. DOCTORAL PROGRAM IN ACCOUNTING


Vision Becoming a prominent doctoral program in accounting which is able to give intellectual, mental, and spiritual insights for human resources as well as able to make some innovatios as a contribution for accounting and human civilization.

Mission 1. Providing a doctoral program in accounting with a holistic approach, good

quality, ethics, conceptuality, and environmental and international knowledge; 2. Accelerating the research and innovation development in accounting through

multi-paradigm approach, 3. Supporting the implementation of community service with a basis on education

and research, which is conducted by Accounting Major, thus it will be more benefi cial for stakeholders and the human civilization development.

Objectives1. Producing human resources who have good insights intellectually, mentally,

and spiritually, refl ected in good, educated, and wise personality, and in the ability to make some innovations in accounting.

2. Producing human resources who are able to conduct independent, original, and distinct research to give contributions to the science of accounting.

3. Developing and producing science in accounting with a multiparadigm approach, refl ected in the unity of accounting with other disciplines as well as the unity of accounting with social, cultural, ethical, and religious contexts.


B. Curriculum and Courses The curriculum of PDIA (Doctoral Program in Accounting) is a unique and distinct curriculum organized by Doctoral Program of Accounting, Faculty of Economics and Business, Brawijaya University. The course composition of the curriculum of this multi-paradigm PDIA is as follows:

Code Title of Course Credit /Semester Course Status

EKA 8100 English for Accounting Research Purpose 3/I Pre-requisite

EKA 8104 Philosophy of Science and Spirituality 3/I Compulsory

EKA 8107 Positivist Accounting Research 3/I Compulsory EKA 8204 Intrepretivist Accounting Research 3/I Compulsory EKA 8205 Critical Accounting Research 3/II Compulsory EKA 8206 Post-modernist Accounting Research 3/II Compulsory EKA 8209 Anthropology 3/II Compulsory ElectiveEKA 8105 Multivariate Statistics 3/II Compulsory Elective

EKA 8106 Positivist Behavioral Accounting Research 3/II Compulsory Elective

EKA 8203 Positivist Market-Based Accounting Research 3/II Compulsory Elective

EKA 8208 Psychology 3/II Compulsory ElectiveEKA 8207 Sociology 3/II Compulsory Elective

EKA 8217 Accounting Information System 3/II Compulsory Supplementary Course

EKA 8215 Accounting Professional Ethics 3/II Compulsory Supplementary Course

EKA 8216 Auditing 3/II Compulsory Supplementary Course

EKA 8210 Financial Accounting 3/II Compulsory Supplementary Course

EKA 8211 Forensic Accounting 3/II Compulsory Supplementary Course

EKA 8212 Management Accounting 3/II Compulsory Supplementary Course

EKA 8213 Public Sector Accounting 3/II Compulsory Supplementary Course

EKA 8214 Shari’ah Accounting 3/II Compulsory Supplementary Course

EKA Dissertation 28/III-VI Compulsory Total 49 Credits


3.4. DOCTORAL PROGRAM IN ECONOMICS


Becoming a prominent higher education institution with International standard in the fi eld of science and technology as well as actively involving itself into various kinds of economic problems.

Mission1. Conducting qualifi ed education and learning process with International

standard. 2. Developing critical, innovative, and comprehensive research.3. Spreading the results of knowledge and science development to increase the

society’s welfare.4. Developing cooperation with governmental or private institutions in regional,

national, and international levels.

ObjectivesProducing Doctoral graduates in Economics who are able to:

1. Make a concept of creative, original, and proven development of Economics2. Solve problems in economic development through inter-, multi-, and trans-

disciplinary approaches.3. Organize, lead, and develop research and community service which are

benefi cial for the welfare of the society. 4. Organize and develop networks in education, research, and community service

both in regional, national, and international levels.


The curriculum and study load of the Doctoral Program in Economics, Faculty of Economics and Business University of Brawijaya is as follows:

Courses Number of CreditMatriculation 6Cumpolsary Courses 15Electives Courses supporting dissertation 0-6Dissertation 28Total 45-52


C. COURSES

Matriculation is provided for new students of the doctoral program in Economics with non-linear Master degree program, including: Intermediate Macro Economics (3 credits) and Intermediate Micro Economics.

No Code Courses Credits Semester

1. EKP6103 Intermediate Micro Economics 3 I

2. EKP6102 Intermediate Macro Economics 3 I

Courses off ered in the Doctoral Program in Economics are as follows:

Compulsory Courses CreditsAdvanced Micro Economics 3Advanced Micro Economics 3History of Economics Thought 3Analysis Method Courses CreditsQualitative Analysis and Methodology 3Quantitative Analysis and Methodology 3Elective Courses Supporting Dissertation*) CreditsTheory and Development Policy 3Development Sociology 3Migration and Development 3Public Economics 3Local Economy Development and Participative Planning 3Labor Economics 3Final Study Load CreditsDissertation 28

*) Eligible to take concentration course in the Master Program

Documents

Academic Handbook - Fakultas Ekonomi dan Bisnis ...feb.ub.ac.id/wp-content/uploads/2015/11/Guidelines-Academic-Master... · Academic Handbook Master and Doctoral Program 2015/2016