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5. EK 12461 Introduction to Computer Application (2 credits) A. Description and Topics This course provides general illustration on computer comprising data processing system, computer working system, types of data communication, and introduction to fundamentals of programming particularly for accounting. Topics comprises introduction to computer, computer working system, introduction to software packages, numerical system, flowchart, Visual Basic programming, Workshop Microsoft’s Windows DS and Microsoft’s Office (Excel). 6. EK 12431 Economic Mathematics (2 credits) A. Description and Topics It covers uses of economic mathematics, linear functions in economy, application of functions in economy and business, effects of tax and subsidy upon market balance, limit and differential 1

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5. EK 12461 Introduction to Computer Application (2 credits)

A. Description and Topics

This course provides general illustration on

computer comprising data processing system, computer

working system, types of data communication, and

introduction to fundamentals of programming

particularly for accounting.

Topics comprises introduction to computer, computer

working system, introduction to software packages,

numerical system, flowchart, Visual Basic

programming, Workshop Microsoft’s Windows DS and

Microsoft’s Office (Excel).

6. EK 12431 Economic Mathematics (2 credits)

A. Description and Topics

It covers uses of economic mathematics, linear

functions in economy, application of functions in

economy and business, effects of tax and subsidy

upon market balance, limit and differential

functions, derivatives of orders of more than one

variable, application of derivatives in economy and

business and application in economy and business.

7. EK 13451 Business Mathematics (2 credits)

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A. Description and Topics

It covers understanding on differential calculus

comprising partial differential; application of

partial derivatives in economy and business; maximum

and minimum of multivariable functions without and

with constraints; application of maximum and minimum

in economy and business, integral calculus

comprising indefinite and definite integrals and

their application in economy and business; matrix

comprising matrix operation; types of matrix; matrix

transpose; matrix determinant; matrix inverse;

simultaneous linear equation; and matrix application

on maximum and minimum of multivariable functions;

input-output; linear programs.

8. EK 12191 Indonesian Language (2 credits)

A. Description and Topics

This course trains students to write scientific

writings by using proper and correct Indonesian

language. The topics comprise good and correct

Indonesian language (grammar and form of word),

effective sentences, spellings, diction, themes, and

outlines of a story, data collection, reasoning,

paragraphs, quotes, footnotes, and bibliography.

2

9. EK 12423 English Language (2 credits)

A. Description and Topics

This course discusses such ideas as authentic and

simplified ideas with topics on banking, finance,

and accounting. Skills given to students comprise

the skills of skimming, scanning, making inferences,

vocabulary development and introducing and

understanding complex phrases and sentences.

10. EK 32371 Indonesian Economy (2 credits)

A. Description and Topics

This course discusses Indonesian economy analyzed on

the basis of the framework of development economic

theories. The background of this course is the fact

that in line with its growth, the Indonesia’s

economy caused the process and development of other

economic indicators which can affect the subsequent

economic growth. These indicators comprise among

other things development of human resources, poverty

and imbalance of welfare, government budget, price

level, interest rate, composite stock price index,

banking, balance of payment, and relation between

central and regional economy. This course is

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directed at clarifying the business environment

which can analyze the impacts of diverse changes in

macro indicators upon business environment.

Topics given comprise Indonesia’s economic system,

national economic situation in government

development in Indonesia, Indonesia’s economic

structure and future prospects of Indonesia’s

economy.

11. EK 12311 Micro Economy (2 credits)

A. Description and Topics

This course describes basic concepts in economy

particularly micro aspects. Discussion comprises:

basic understanding of economy, market pricing,

market structure, production functions, and maximum

profits.

12. Macro Economy (2 credits)

A. Description and Topics

This course explains bases of macro economy

comprising the scope of macro economy, difference of

micro and macro economy, macro economic variables,

concept of national income comprising definitions on

national income or national products, added values,

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method of calculation and terms in national income,

Functions of consumption, savings and investments;

balance in national income; Factors affecting the

national income, Multiplier, Deflationary and

inflationary gap, accelerator, business cycle and

fiscal policies comprising factors determining Ad;

AS, business cycle, role of fiscal policies through

State Budget (APBN) components, functions of money;

types of money, system of bank and non bank

financial institutions, deposit money creation

process; Definitions on M0, M1 and M2, demand of

money, main functions of central banks and

commercial banks, quantitative and qualitative

monetary policies. It also discusses issues on

economic policies; international trade comprising

benefits of specialization, absolute advantages,

comparative advantages; trade obstacles; system of

foreign exchange rate; samples of balance of

payment; balance of trade; traffic of capital.

13. EK 22161 Statistics I (2 credits)

A. Description and Topics

This course discusses meaning and benefits of

statistics associated with types of data, method of

data collection and testing in report, distribution

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of frequencies, size of location, size of variance,

size of skewness and sharpness, index figure,

analysis of linear regression and correlation,

multiple linear regression and periodical data

analysis.

14. EK 12441 Statistics II (4 credits)

A. Description and Topics

This course serves as follow up of statistics I

discussing functions of probability, theoretical

distribution, values of expectation, sampling

distribution, single estimation and computation

testing interval. The topics comprise scientific

approaches and common sense, issues on bibliographic

study and hypotheses, research design, research

subject, measurement, data collection method,

questionnaire and likert scale, analysis of data,

proposal and report and application.

15. EK 32451 Research Method (4 credits)

A. Description and Topics

This course comprises scientific research, project

business, identification, selection of data

collection method, preparation of questionnaire, and

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implementation of research, processing and

presentation of data, and selection of research

report.

* SPECIAL COURSES (MKB)

1. EA 23311 Intermediate Financial Accounting I (2 credits)

A. Description and Topics

This course discusses financial accounting and

profession of accountant, basic framework of

accounting, and review on accounting cycle, loss and

profit report, balance sheet, capital amendment

report, cash flow report, cash and receivable,

inventory, non current assets, and investment.

2. EA 23312 Intermediate Financial Accounting II (4 credits)

A. Description and Topics

Discussion in this course covers short term and

conditional obligations, and long term obligations,

rights of corporate owner and capital equalization,

retained earnings and earnings per share,

acknowledgement of earnings, accounting of leasing,

accounting of changes in accounting principles and

correction of errors; accounting of foreign

currencies and SWAP transactions, reporting on

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effects of changes in price.

3. EA 23331 Cost Accounting (2 credits)

A. Description and Topics

This course is aimed at giving basic knowledge on

diverse concepts of cost and method of recording and

techniques of cost calculation, and on cost

accounting for control of costs and provision of

information for manager in decision making.

The topics comprise among other things job order and

process cost system, cost calculation for byproducts

and joint products, cost behavior, cost calculation,

control of production costs.

4. EA 23341 Management Accounting (4 credits)

A. Description and Topics

This course gives understanding on role of

information on management accounting in

organization, implementation of strategic planning

in effective budgeting, functions of budget as tool

for evaluation of performance including method of

budgeting, target costing, Kaizen costing, and

standard costing for control of costs for production

of raw materials, direct wages and factory overhead,

variable costing and cost volume profit analysis for

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calculation and planning of profits, relevant costs

as management tool in decision making, evaluation of

performance and analysis of segment, planning and

control of organization in measurement of

performance, budgeting of capital goods, and quality

costs.

5. EA 33371 Accounting Information System (2 credits)

A. Description and Topics

This course provides knowledge on total corporate

accounting system. The topics discussed comprise

basic concepts of system, accounting system, and

methodology, basic concepts of information system,

basic concepts of accounting information system,

forms, journals, ledger and support book, tools and

techniques of system, processing of data to internal

control information, control of system, controls and

EDP, control of inputs, control of process, control

of outputs, control of computer and communication,

etc., basic concepts of accounting information

system for decision making, basic concepts of

accounting information system organization,

managerial decision making, information needs,

information processing support system, report for

operation and decision making, hardware and software

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technology, communication of data and network,

database.

6. EA 33372 Accounting Information System II (2 credits)

A. Description and Topics

This course discusses evolution and revolution as

growth of organization, manual sale accounting

system comprising credit sales including credit

card, sales return, combination of delivery and

billing order; computerized sales accounting

information system for Batch System and Online

System; manual receivable accounting system;

computerized receivable accounting information

system; manual purchase accounting system;

computerized purchase accounting information system;

manual payable accounting system; computerized

payable information system; manual waging and

remuneration accounting information system;

computerized waging and remuneration accounting

information system; manual production control

system; manual cost accounting system; computerized

cost accounting information system; manual inventory

accounting system; computerized inventory accounting

information system; manual fixed asset accounting

system; fixed asset management cycle; ledger cycle

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and computerized financial reporting.

7. EA 33351 Management Control System (2 credits)

A. Description and Topics

This course gives understanding on role and benefits

of controller for management and organization,

effective management control system, and issues

associated with accounting and controller. This

course is given more in the form of discussion

because it concerns with discussion of issues.

Topics discussed concern with relationship between

accounting and management, functions of

controllership in the organizational structure of

controllership, essence of management control

system, limits in management control, behavior in

organization and factors affecting control, central

control, and accountability: strategic planning,

budget preparation, management control for

operation.

8. EA 23312 Advanced Financial Accounting I (2 credits)

A. Description and Topics

Topics discussed in this course comprise liquidation

of Firm installments, sales of installments, sales

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of consignment, relation between central and branch

offices, merger, investment of shares.

9. EA 33322 Advanced Financial Accounting II (4 credits)

A. Description and Topics

It is expected that this course can give capability

to understand accounting concerning with relation

between parent company and subsidiary.

Topics learned comprise introduction to consolidated

financial report, techniques and procedures of

consolidation, consolidated cash flow, inter-

corporate profits for inventory of goods, fixed

assets, bonds, consolidation of changes in ownership

of interests, indirect and mutually owning

ownership, consolidation of preference shares of

subsidiary and liquidation of Limited Liability

Company.

10. EA 23431 Financial Management (2 credits)

A. Description and Topics

This course describes perspectives, functions and

roles of financial management in compliance with the

development of business organization as

introduction, then discussing financial markets,

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financial institutions and interest rate. Besides,

it also discusses analysis of financial report,

financial planning and control, interest rate and

rate of return based on portfolio theories, values

of money time, assessment of bonds and shares,

working capital policies, optimal management

techniques for cash and commercial papers,

management of receivable (credits) and methods of

assessment, management of inventory, and short term

financing.

11. EA 33432 Financial Management II (4 credits)

A. Description and Topics

This course describes capital budgeting, financial

structure, namely its effects upon risks, effects of

financial structure upon capital costs, types of

dividend policies and factors affecting them, long

term financing sources, ordinary share financing,

debts and preference shares, leasing financing,

business expansion with merger, acquisition and

holding company, and issues resulting from financial

difficulties.

12. EA 33381 Accountant’s Audit I (2 credits)

A. Description and Topics

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In this course, students learn accountant’s audit

particularly in regard to financial audit and its

benefits. The topics discussed comprise: definition

of accountant’s audit, accountant profession, audit

standards, terminology of audit, code of conduct and

legal obligations, audit process, audit working

paper, techniques and procedures of audit,

understanding of internal control, total audit

programs and planning, completion of audit, opinions

and report on audit, assignment and other services,

etc.

13. EA 43382 Accountant’s Audit II (4 credits)

A. Description and Topics

This course serves as follow up of the accountant’s

audit I. In this course, students learn accountant’s

audit (particularly: financial audit) and its

benefits. Topics discussed comprise among other

things learning and evaluating internal control,

total audit program and planning, techniques and

procedures of audit upon sale and billing cycle,

inventory and warehousing cycle, waging and

personnel cycle, acquisition and payment cycle,

capital acquisition and repayment cycle, completion

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of audit, letter to management, client

representation letter, opinions and audit report,

assignment and other audit services, etc.

14. EA 33401 Accounting Theory (4 credits)

A. Description and Topics

This course is aimed at discussing diverse financial

accounting theories, comprising philosophy,

methodology and their development. The topics given

comprise among other things a concept of equity,

basic concepts, financial report and elements,

concept of profits and measurement, acknowledgement

of income and costs, current assets, current

liabilities and inventory

15. EA 23421 Taxation (4 credits)

A. Description and Topics

This course discusses general income tax, income tax

articles 21 and 26 for individual in particular,

income tax articles 22 and 23, income tax articles

24, 25 and 26 for body in particular, value added

tax and tax of sale for luxurious goods.

16. EA 44401 Tax Accounting (2 credits)

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A. Description and Topics

This course is aimed at giving understanding, to

students, regarding tax accounting in accordance

with taxation regulations in Indonesia. Students can

explain one accounting cycle, particularly

guidelines for making entries and relation of tax

and accounting regulations. The topics discussed

comprise among other things: accounting cycle and

guidelines for making transaction entries, and

Indonesian taxation in outlines.

17. EA 33441 Public Sector Accounting (2 credits)

A. Description and Topics

This course is aimed at giving illustration on

concept and process of accounting applied for non

profit organization, particularly government or

state organization.

Topics discussed comprise among other things, scope

and characteristics of government accounting,

summary of financial management of the state of the

Republic of Indonesia (definition of budget,

budgeting, accountability and conservation of state

finance), fund accounting (definition and types of

fund, fund accounting cycle, accounting for each

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type of fund, fund reporting and audit).

18. EA 23381 Management Information System (2 credits)

A. Description and Topics

This course comprises completion of data,

information, need and roles, concepts of information

system, basic structure of management and marketing

information system, planning and development of

management information system, information

technology, and computer based information system,

marketing information system, manufacturing,

finance, human resources and management of

information resources.

FINANCIAL ACCOUNTING CONCENTRATION (10 credits)

19. EA 44384 Accounting Audit Seminar (4 credits)

A. Description and Topics

This course focuses on implementation of diverse

theories, concepts, and principles of management

accounting, both traditional and contemporary in

association with processes of planning, control, and

decision making in management. The topics are

focused on discussion on cases, both national and

international.

17

20. EA 44391 Cost Management (2 credits)

A. Description and Topics

This course is aimed at giving understanding, to

students, regarding cost management to help

realizing the success in organization by means of

cost management for making better decisions and

corporate management by the manager. Topics given

are introduction to cost management focusing on

strategic elements, current cost management,

planning and decision making in management, system

of cost management and control of operation and

management.

21. EA 44441 Behavioral Accounting (4 credits)

A. Description and Topics

This course discusses relation of system of

accounting, human behavior, and efficiency of

organization. Each content of discussion starts with

business dilemma, followed up then with its review

of diagnosis for solution. This approach is aimed at

demonstrating practical application of behavioral

accounting.

Topics discussed comprise among other things bases

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of behavioral accounting, behavioral aspects in

managerial accounting, and behavioral aspects in

financial accounting and reporting.

TAX CONCENTRATION (10 credits)

19. EA 44404 Taxation Seminar (4 credits)

A. Description and Topics

It is expected that students can learn and discuss

taxation cases arising in the business world, due to

the many unclear taxation regulations resulting from

relatively faster business world development

compared to the existing taxation regulations. It is

expected that student can hold discussion on

taxation regulations the interpretations of which

differ between focus with taxpayer and search for

solution, alternatives, and interpretations which

can solve any existing cases. Therefore, students

will get accustomed to solve problems upon existing

taxation issues, and to anticipate the way-outs

thereof.

20. EA 44403 International Taxation (2 credits)

A. Description and Topics

In the eve of free trade era and the enhanced cross-

19

country business activities in which the flow of

trade, capital, technology, and information is

becoming faster, and dynamic, it is undeniable that

these have impacts and are closely associated with

the taxation provisions at both national and

international levels. Therefore, it is expected that

students can learn consequences and costs of tax to

the domestic companies which develop their business

abroad, or vice versa. Students can also calculate

the costs of tax resulting from inter-company trade

agreement both at home and abroad for trade,

entrance of capital, use of information technology,

and other matters which in reality are very useful

for the interests of taxpayers.

21. EA 44402 Tax Planning and Audit (4 credits)

A. Description and Topics

This course is aimed at giving capability to

students to make a tax planning comprising PPh

(Income Tax), PPN (Value Added Tax), and PPnBM

(Income Tax for Luxurious Goods) to be able to carry

out efficiency and saving of tax without violating

any applicable tax law and regulations. Students can

understand the legal bases, scope, procedures, audit

techniques, and objectives of tax audit the

20

implementation of which is directed more at the

fulfillment of tax obligations.

Students understand that tax audit is directed more

to compliance and test of material and juridical

fiscal truth whether it has conformed to the

applicable provisions. It is expected that student

can clearly differentiate between tax avoidance and

tax smuggling hence preventing taxpayers from any

things which do not conform to the applicable

provisions and laws.

ACCOUNTING INFORMATION SYSTEM CONCENTRATION (10 credits)

19. EA 44412 System Analysis and Planning (4 credits)

A. Description and Topics

This course discusses general review of system

development, modern analysis system, information

system building blocks, introduction to SOLC, system

selection, detailed design, and system

implementation, system planning and policies,

information development system, system analysis,

requirements discovery, data modeling and analysis,

process modeling, and feasibility analysis and

system proposal.

20. EA 44413 System Application and Design (2 credits)

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A. Description and Topics

The objective of teaching this course is to give the

students the capability to improve the existing

system, and / or to design a new system. In this

case, good phases and techniques for designing an

information system including alternative

configuration that can be applied are taught.

Afterward, students learn the phases that must be

carried out in implementing the previously designed

system.

To be able to take this course, a student must have

passed the System Analysis and Planning course.

21. EA 44414 Information Technology Management II (4 credits)

A. Description and Topics

This course serves as follow up of management of

computer and communication technology presently

existing or existing in the future, viewed from the

aspects of hardware, software, data, network, or

human resources all serving as resources for an

organization (company). With this knowledge, it is

expected that the graduates will be capable of

developing themselves in facing technology

development and information century.

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To be able to take this course, a student must have

passed Information Technology Management I course.

FINANCIAL INSTITUTION CONCENTRATION (10 credits)

19. EA 23401 Banks and Non Bank Financial Institutions (2

credits)

A. Description and Topics

This course is aimed at giving students knowledge on

micro institutional aspects and diverse financing

institutions, both bank and non banks as solution

for financing issues and as responses to opportunity

to get profits. Topics to be discussed comprise

basic ideas of financial system, banking, money

market and globalization of financial markets,

financial innovation, financial intermediaries,

depository institutions, insurance company,

financing institutions, retirement fund,

institutions in capital market, types of financial

market and regulations in Indonesia concerning

financing institutions, capital market, and

international money markets.

20. EA 44421 Banking Accounting (2 credits)

A. Description and Topics

23

Topics discussed in this course comprise among other

things introduction to understanding on bank, rupiah

accounting, and foreign currency accounting.

21. EA 44422 Accounting of Non Bank Financial Institutions (2

credits)

22. EARNING 44423 Audit of Financial Institutions (4 credits)

A. Description and Topics

This course comprises discussion and review of audit

of financial institutions, particularly banks and

retirement fund. Discussion of topics is carried out

through class discussion, group discussion, and

presentation of individual (independent) task.

CORPORATE FINANCE CONCENTRATION (10 credits)

* COURSES ON BEHAVIOR WITH ACHIEVEMENT (MPB)

1. EA 34321 Organizational Behavior (2 credits)

A. Description and Topics

This course provides understanding on organizational

behavior in global context, foundations and behavior

of individual, motivational decision making, bases

of group behavior, leadership, power and politics,

24

conflicts and negotiation.

2. EA 44392 Strategic Management (2 credits)

A. Description and Topics

This course is aimed at giving understanding on

concepts of arts and science of formulation,

implementation, and evaluation of cross functional

decisions in an organization so students will be

able to boost organization in which they are

employed hence capable of achieving their

objectives. Students are encouraged to be capable of

integrating marketing, finance, accounting,

operational management, research and development,

and computer information system in achieving

organizational success. The topics in this course

are focused on strategic management as strategic

planning or corporate planning and also on strategic

business unit, activity-based costing, and balance

score card.

3. EA 23441 Operational Management (2 credits)

A. Description and Topics

This course gives bases of idea and knowledge on

operational technical activities in a production unit

25

hence capable of analyzing possibilities faced in

efficiently managing a production unit. This course also

gives illustration on what operational manager is done

and learns more on tools used to make better operational

decisions.

Topics discussed comprise definition and scope of

production and operational management, functions and

decision making of operational management, prediction of

demand, capacity planning, localization of production

facility, factory building, production machinery and

equipment, production process, layout and material

handling, maintenance of production facilities and

machinery, machinery purchase and replacement policies,

production planning and control, inventory management,

project management, quality control, product research and

development.

4. EA 23471 Investment Management (2 credits)

A. Description and Topics

This course is aimed at giving knowledge on

financial investment, commodity investment and

investment in real sectors.

Financial investment comprises investment in money

market and capital market and Investment of

Commodity (meaning goods) constituting future

26

trading, whereas investment in real sector can be in

the form of factory building or other investment in

physical (real) form.

5. EA 43391 Database Management (2 credits)

A. Description and Topics

This course introduces to students diverse

theoretical and practical aspects in design and

implementation of database processing used in

business world. The topics covered in this course

are bases such as: nature of advantages, weaknesses,

history, components and functions of application,

and database development process. Due to the fact

that internet technology has been fast developing at

present, database design will be also introduced by

using internet technology. Besides, students need

also understand the software used in database

design. Of some existing software, introduction to

the needs of database design in the lecture will use

MS Access and SQL.

6. EK 32381 Introduction to Development Economy (2 credits)

A. Description and Topics

This course presents development economy, economic

27

development, economic growth, objectives of economic

development associated with conditions of each state

and supporting theories.

7. EA 33451 Business Feasibility Study (2 credits)

A. Description and Topics

This course gives bases of idea and knowledge on

activities in evaluating a project investment plan

from diverse project evaluation aspects by using

diverse techniques and quantitative approaches. From

the results of project evaluation, a decision can be

made whether a project investment plan is feasible

process rejected

Topics given consist of definition and scope of

project evaluation, project feasibility study

design, marketing aspects, technical and technology

aspects, financial aspects, investment assessment

method, investment risks, economic and social

aspects, management and organizational aspects,

legal aspects and Environmental Impacts Analysis.

8. EA 23461 Marketing Management (2 credits)

A. Description and Topics

This course is aimed at giving knowledge on role of

28

marketing in economy, strategic planning, marketing

environment, marketing information system, consumer

market, business market, segmentation, targeting and

positioning, products, price, distribution,

promotion.

9. EA 44411 Information Technology Management I (2 credits)

A. Description and Topics

The objective of teaching this course is to make

students concentrating on Accounting Information

System understand more widely and deeply the

information technology. This course contains topics

highly needed by a system analyst so he (she) is

capable of properly repairing new Accounting

Information system. This course must be followed by

Information Technology Management II course.

In order to attend this course, a student must have

passed such courses as Computer Application,

Management Information System, Accounting

Information System I and Accounting Information

System II.

10. EA 44361 Management Audit (2 credits)

A. Description and Topics

29

This course gives knowledge on operational audit as

internal auditor and its benefits to the management.

The topics discussed comprise definition on

operational audit, some other terms concerning

comparison to financial audit, phases in audit of

some operations / activities / functions of

management (including frauds) up to the making of

audit report and monitoring of follow-up of audit

results.

11. EA 44341 Accounting Seminar (2 credits)

A. Description and Topics

This course discusses development of accounting

theories, research methodology and theories used in

accounting information, concept of income in

financial statement, loss and profit statement;

balance sheet; and cash flow report, working

capital, fixed asset, intangible assets, long term

obligations, accounting for income tax, leasing,

retirement, equity, accounting for multiple

entities, present value and general purchasing power

accounting, terms of disclosure in financial

reporting, ethical responsibilities, international

accounting, trends in accounting. This course is

given in the form of discussions.

30

12. EA 44382 Standards and Analysis of Financial Statement (2

credits)

A. Description and Topics

This course is aimed at making student to be able to

deepen understanding and capability in conducting

effective analysis of financial statement from the

perspective of use hence capable of using or

managing information acquired for business decision

making. In general, the main topic discussed in this

course is divided into three topics, namely: (1)

general review on analysis of financial statement

and understanding on accounting principles serving

as bases in preparing financial statement, (2)

accounting analysis that clarifies and analyzes

measurement and reporting of accounting used in

financial statement, and (3) financial analysis.

13. EA 43401 Knowledge of Capital Market (2 credits)

A. Description and Topics

This course gives illustration on capital market

activities in Indonesia and roles of their players

such as Jakarta Stock Exchange (Stocks) and Surabaya

Stock Exchange (Stocks, Bonds, LQ45 Index), issuer,

31

investor and other capital market supporting

institutions such as securities, public accountants,

appraiser, KSEI, BAF. It also gives Share assessment

methods, viewed from either fundamental or technical

aspects and comparison with international stocks

such as DJIA, Nasdaq, Nikkei, and Hangseng.

14. EA 34311 International Business (2 credits)

A. Description and Topics

This course discusses diversity and competition

international business, international trade and

foreign investment, economic theories on

international trade and foreign investment,

international organization, international monetary

system and payment balance, financial power as

overseas environmental factors, economic and social

economic power, political power, legal power,

competitive and distributive power, market

estimation and analysis, international marketing,

export import practices and procedures, human

resources management, global operational management,

financial management.

15. EA 32391 Cooperative Economy (2 credits)

A. Description and Topics

32

This course discusses basic definition of

cooperative economy, history of development of

cooperatives, principles of cooperative,

establishment of cooperative as legal entity and

types of cooperative, government’s role in

development of cooperative.

* COMMUNITY LIFE COURSES (MBB)

1. EA 44381 Ethics of Profession (2 credits)

A. Description and Topics

This course is aimed at instilling awareness on

importance of a setting of values that professionals

(particularly accountants) must have in maintaining

the image and trust of users of such profession

services.

2. EK 12371 Business Laws (2 credits)

A. Description and Topics

This course learns introduction to laws viewed from

subject and object aspects associated with words and

presentation in the form of company, rights and

obligations of bankruptcy and arbitration

entrepreneurs, commercial papers, stocks and

33

securities, insurance, intellectual property.

3. EA 44051 Business Communication (2 credits)

A. Description and Topics

This course focuses on importance of enhancing

capability (skill) and strategies in communication,

either oral or written, to prospective accountants,

particularly in facing increasing more complex and

global business environment. It is inadequate to

judge the performance of an accountant only from

technical capability in accounting, but also it

needs technical capability and strategies in

communication particularly in explaining /presenting

diverse accounting information / research of audit

to diverse relevant parties (users).

4. EK 22411 Sociology and Politics (2 credits)

A. Description and Topics

This course discusses sociology and political

science in its effects upon economy. The sociology

describes discussion on definition of social

institutions to learn relation between individual

economic behavior and group institutions in a

community, particularly in Indonesia. The political

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science tries to bridge analysis originating from

political science and economic science on diverse

events, processes, and behavior of actors in which

mixture of political and economic phenomena is

found. Some of this lecture will discuss the

Economic Theory of Politics in which economic

background and political phenomena will be studied

by using political analysis tools. Diverse cases

regard such phenomena in Indonesia will be used

topic of discussion.

The topics discussed comprise scope of sociology and

politics, social process and social interaction,

social group, communal institutions, social

stratification, social and cultural changes,

socialization and political participation in

democracy and development.

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