MAHASISWA MAMPU MEMAHAMI CARA MENYAJIKAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN.

MAHASISWA MAMPU MEMAHAMI CARA MEMBUAT LAPORAN ARUS KASAR BERDASARKAN STANDAR AKUNTANSI KEUANGAN.

MAHASISWA MAMPU MEMBUAT LAPORAN KEUANGAN KONSOLIDASI BERDASARKAN STANDAR AKUNTANSI KEUANGAN.

MAHASISWA MAMPU MEMAHAMI SEJARAH SINGKAT AKUNTANSI DAN KERANGKA KONSEPTUAL DALAM PEMBUATAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN.

MAHASISWA MAMPU MEMAHAMI DEFINISI PAJAK DAERAH (PAJAK RESTORAN), DASAR HUKUM, SUBJEK DAN OBJEK, CARA PEMBAYARAN, CARA PENAGIHAN DAN CARA PERHITUNGAN PAJAK.

Mahasiswa Mampu menghitung biaya berdasarkan metode tradisional dan metode aktivitas (Acitvity Based Costing)

MAHASISWA MAMPU MEMAHAMI ALUR PENYELESAIAN SENGKETA PERPAJAKAN!

Mahasiswa mampu menguasai akuntansi dasar dengan pendekatan persamaan dasar akuntansi (posisi normal akun, menjurnal sampai membuat laporan keuangan).

Mahasiswa mampu menjelaskan konsep dari pengukuran dan pentingnya suatu pengukuran. memahami tentang skala yang digunakan dalam pengukuran, memahami tentang tipe-tipe dari pengukuran, mampu menjelaskan konsep dari reliability dan akurasi dalam pengukuran dan mampu menjelaskan permasalah lain yang berhubungan dengan pengukuran.

Mahasiswa mampu membedakan beberapa metode penyusutan, menguasai perhitungan berdasarkan golongan, jurnal umum dan ayat jurnal penyesuaian. 

Mahasiswa mampu membedakan sewa dibayar dimuka dengan sewa diterima dimuka, mampu membuat jurnal umur serta ayat jurnal penyesuaian.

MAHASISWA MAMPU MEMAHAMI PERKEMBANGAN STANDAR AKUNTANSI KEUANGAN YANG BERLAKU DI INDONESIA, MAMPU MEMBEDAKAN PRINSIP GAAP DENGAN IFRS.

Mahasiswa mampu memahami strategi perusahaan berbasis biaya, mampu menghitung Margin Kontribusi, mampu menghitung Titik Impas (Break Event Point) dan Titik Impas Multiproduk.

Mahasiswa mampu membuat Linked Accounts: Accounts & Banking Account; Sales Accounts serta Purchase Accounts.

Mahasiswa mampu memahami ruang lingkup akuntansi pertanggungjawaban, mampu menganalisis faktor-faktor yang mempangaruhi alokasi biaya dan mampu mengalokasikan biaya berdasarkan struktur organisasi perusahaan.

MEMBERIKAN PEMAHAMAN KE MAHASISWA TENTANG ASERSI MANAJEMEN, TANGGUNG JAWAB AUDITOR, TUJUAN AUDIT, BUKTI AUDIT, RESIKO, MATERIALITAS DAN PROGRAM AUDIT TERINTEGRASI.

MAHASISWA MAMPU MEMAHAMI DENGAN BAIK OBJEK DAN SUBJEK, MENGHITUNG TARIF DARI DASAR PENGENAAN PAJAK.

MAHASISWA MAMPU MEMAHAMI SUBJEK DAN OBJEK PAJAK REKLAME, JENIS-JENIS PAJAK REKLAME, CARA PERHITUNGAN PAJAK REKLAME DAN SIKLUS DALAM PELAPORAN DAN PEMBAYARAN PAJAK REKLAME

MAHASISWA MAMPU MEMAHAMI SUBJEK DAN OBJEK PBB, JENIS-JENIS PBB P2 DAN P3, CARA PERHITUNGAN PBB BERDASARKAN NJOP DAN CARA PEMBAYARAN PBB.

Mahasiswa mampu memahami lingkungan kerja perusahaan melalui pendekatan konsep dan perspektif BSC.

This study aims to describe the perception of undergraduate accounting students through the level of knowledge, level of desire and level of interpretation about the impact of convergent International Financial Reporting Standards (IFRS) at private universities in Indonesia. The research was conducted by observation approach and spreading of questionnaire in 28 (twenty eight) private universities. Data analysis technique which is used is ANOVA (Analysis of Variance). Based on ANOVA (Analysis of Variance) test, there was no difference in the level of knowledge of undergraduate accounting students about the impact of convergent International Financial Reporting Standards based on gender, whereas based on specialization field and the respondents’ college origin, there was a very significant difference. It was found that there was no difference in the level of desire of accounting students to study IFRS so that they were more understanding about the impact of convergent International Financial Reporting Standards based on gender and specialization field, whereas based on the respondents’ college origin, there was a very significant difference. And found no difference in the level of interpretation of accounting student about the impact convergent of International Financial Reporting Standards based on gender and specialization field, whereas based on the origin of universities there is a very significant difference.

This study aims to determine the effectiveness of working capital and its effect on profitability in the pharmaceutical sub sector listed on the Indonesia Stock Exchange. The research was conducted by using quantitative method through field study approach and literature study about companies incorporated in pharmaceutical sub sector. The analysis technique used is multiple linear regression. The results showed that partially working capital turnover (X1) has a negative effect on profitability (Y), cash turnover (X2) has no significant effect on profitability (Y), receivable turnover (X3) has no significant effect on profitability (Y), inventory turnover (X4) has a positive and significant impact on profitability (Y). While simultaneous turnover of working capital (X1), cash turnover (X2), receivable turnover (X3) and inventory turnover (X4) have a positive and significant effect on profitability (Y).

This research generally aims to analyze the comparison of economic value added (EVA) and return on investment (ROI) in assessing the financial performance of the pharmaceutical sub sector listed in Indonesia Stock Exchange. The research is done by using descriptive method with quantitative approach, that is research which emphasizes on the analysis of data numbers. Data obtained from financial reports that have been published in Indonesia Stock Exchange. Observation period from 2011-2015. The results showed that the financial performance of pharmaceutical sub sector if measured by economic value added (EVA) analysis showed that PT. Kalbe Farma, Tbk is a company that has the ability to create the best economic value. If measured by return on investment analysis (ROI) indicates that PT. Merck, Tbk as a company with best investment turnover. The results of the overall analysis show that economic value added (EVA) is more appropriate to use than the return on investment (ROI) in assessing company performance

Mahasiswa mampu mengelompokkan berbagai Jenis COA Perusahaan Jasa, mampu membedakan komponen jasa dan dagang dan mampu mengaplikasikan ketika belajar akuntansi dasar dan komputer akuntansi. Memudahkan mahasiswa untuk mengimpor COA ke dalam aplikasi komputer, baik MYOB maupun Accurate.

Mahasiswa mampu membuat jurnal umum dan jurnal khusus serta ayat jurnal penyesusaian, mahasiswa mampu mengelola transaksi pembelian dan penjualan, mahasiswa mampu mengelola inventory dan menginput harga jual (price list), serta mampu membuat laporan keuangan sederhana.

Mahasiswa mampu membuat jurnal umum dan jurnal khusus serta ayat jurnal penyesusaian, mahasiswa mampu daftar supplier dan customer, serta mampu membuat laporan keuangan sederhana

Mahasiswa mampu mengelompokkan berbagai Jenis COA Perusahaan Dagang, mampu membedakan komponen jasa dan dagang dan mampu mengaplikasikan ketika belajar akuntansi dasar dan komputer akuntansi. Memudahkan mahasiswa untuk mengimpor COA ke dalam aplikasi komputer, baik MYOB maupun Accurate.