OBE Curriculum 2026

Peta Kurikulum AkuntansiAccounting Curriculum Map

Eksplorasi struktur akademik...

Tahun 1: Foundation & Business Environment
1

Semester 1

AKAT113
Fin. Accounting I
AKEB123
Microeconomics
AKMG172
Business Foundations
AKPR092
Quant. Reasoning
UNKL031
Keyboarding
2

Semester 2

AKAT114
Fin. Accounting II
AKEB124
Macroeconomics
AKIT162
Business Stats
AKMK182
Marketing
Tahun 2: Core Accounting & Corporate Finance
3

Semester 3

AKAT214
Cost Accounting
AKAT215
Financial Reporting I
AKFN243
Corporate Finance I
AKMG271
Professional Comm.
4

Semester 4

AKEB222
Financial Markets
AKFN244
Corporate Finance II
AKAT216
Financial Reporting II
Tahun 3: Advanced Analytics, Audit & Taxation
5

Semester 5

AKAT318
Management Accounting
AKAT317
Taxation I
AKID353
AIS and ERP
AKIT362
Research Methods
6

Semester 6

AKAT319
Accounting Theory
AKAV301
Business Combinations
AKAV302
Taxation II
AKID352
Business Analytics
AKMG371
Business Law
AKMG372
Operations Mgmt
Tahun 4: Professional Stewardship & Capstone
7

Semester 7

AKAT416
Audit Cycle
AKAV402
Ethical Stewardship
AKAV403
Issues in Accounting
AKID451
AI-Augmented Accounting
8

Semester 8

AKAV405
Digital Audit
AKIT465
Accounting Capstone

Peta Prasyarat Mata Kuliah

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Kurikulum OBE 2026 OBE Curriculum 2026

Capaian Pembelajaran Lulusan Graduate Learning Outcomes

Lima CPL yang membentuk profil lulusan Akuntansi UNKLAB — dibangun secara bertahap dari Semester 1 hingga Semester 8 melalui empat level penguasaan. Five graduate learning outcomes that shape the profile of an UNKLAB Accounting graduate — progressively built from Semester 1 to 8 across four mastery levels.

Introductory
Practice Awal
Practice Akhir
Mastery
1
CPL-1

Adventist Christian Ethical Stewardship

Sem 1–2 Sem 3–4 Sem 5–6 Sem 7–8 ★

Lulusan menunjukkan integritas, akuntabilitas, dan etika profesi yang berakar pada worldview Kristiani Advent. Kompetensi ini tumbuh melalui dua jalur sejajar: jalur worldview & karakter (nilai integritas dan penatalayanan) serta jalur etika profesi akuntansi (pelaporan, hukum, tata kelola, dan audit). Keduanya bertemu pada level Mastery di AKAV402 & Capstone. Graduates demonstrate integrity, accountability, and professional ethics rooted in an Adventist Christian worldview. Competency grows through two parallel tracks: worldview & character (integrity and stewardship values) and accounting professional ethics (reporting, law, governance, and audit). Both meet at Mastery level in AKAV402 & Capstone.

Diukur di: AKAV402 · Accounting Capstone
2
CPL-2

Integrated Reporting, Analytics & Sustainable Value Creation

Sem 1–2 Sem 3–4 Sem 5–6 Sem 7–8 ★

Lulusan mampu menyiapkan, menganalisis, menafsirkan, dan mengomunikasikan informasi keuangan serta nonkeuangan sesuai standar akuntansi, prinsip akuntansi manajemen, dan kerangka keberlanjutan. Tiga jalur pembangun: pelaporan & standar, nilai & keuangan & manajemen, serta analitik & riset — bertemu di AKMG472, Capstone & Skripsi. Graduates can prepare, analyze, interpret, and communicate financial and non-financial information according to accounting standards, management accounting principles, and sustainability frameworks. Three building tracks: reporting & standards, value & finance & management, and analytics & research — converge at AKMG472, Capstone & Thesis.

Diukur di: AKMG472 · Capstone · Skripsi
3
CPL-3

Assurance, Governance, Risk & Regulatory Compliance

Sem 1–2 — Sem 3–4 Sem 5–6 Sem 7–8 ★

Lulusan mampu menganalisis dan mengevaluasi pengendalian internal, risiko organisasi, tata kelola, proses assurance, perpajakan, dan kepatuhan regulasi menggunakan penalaran berbasis bukti, skeptisisme profesional, dan pertimbangan etis. Unik: CPL ini sengaja tidak diukur di Semester 1–2 — baru dimulai di Practice awal dan memuncak di AKAT416 & Capstone. Graduates can analyze and evaluate internal controls, organizational risk, governance, assurance processes, taxation, and regulatory compliance using evidence-based reasoning, professional skepticism, and ethical judgment. Uniquely: this CPL is intentionally not assessed in Sem 1–2 — begins at Early Practice and peaks at AKAT416 & Capstone.

Diukur di: AKAT416 · Accounting Capstone
4
CPL-4

Digital Accounting, Data Analytics & Artificial Intelligence

Sem 1–2 Sem 3–4 Sem 5–6 Sem 7–8 ★

Lulusan mampu menggunakan sistem informasi akuntansi, ERP, analitik data, dan kecerdasan buatan secara kritis, etis, dan bertanggung jawab untuk memperkuat proses akuntansi, assurance, perpajakan, pelaporan, dan pengambilan keputusan. CPL 4 adalah pembeda utama program pada teknologi — membekali lulusan bekerja dengan AI sebagai mitra profesional, bukan sekadar alat. Puncak ukur: AKID453 & Capstone. Graduates can use accounting information systems, ERP, data analytics, and artificial intelligence critically, ethically, and responsibly to strengthen accounting, assurance, taxation, reporting, and decision-making processes. CPL 4 is the program's primary technology differentiator — equipping graduates to work with AI as a professional partner. Peak assessment: AKID453 & Capstone.

Diukur di: AKID453 · Accounting Capstone
5
CPL-5

Professional Communication, Collaboration & Lifelong Learning

Sem 1–2 Sem 3–4 Sem 5–6 Sem 7–8 ★

Lulusan mampu berkomunikasi secara profesional, berkolaborasi efektif, memimpin pemecahan masalah, dan terus mengembangkan kompetensi dalam lingkungan profesi yang dinamis. Seperti CPL 1, kompetensi ini bersifat fondasional — melekat pada banyak mata kuliah. Tiga jalur: komunikasi & bahasa, kolaborasi & kepemimpinan, serta karakter & pengembangan diri. Bertemu di Skripsi II & Capstone. Graduates can communicate professionally, collaborate effectively, lead problem-solving, and continuously develop competency in a dynamic professional environment. Like CPL 1, this is foundational — embedded across many courses. Three tracks: communication & language, collaboration & leadership, and character & self-development. Converge at Thesis II & Capstone.

Diukur di: Skripsi II · Accounting Capstone

Semua CPL diukur secara terintegrasi di Accounting Capstone All CPLs are assessed in an integrated manner at Accounting Capstone

Mata kuliah AKIT465 – Accounting Capstone di Semester 8 adalah titik kulminasi seluruh kurikulum OBE 2026. Di sinilah kelima CPL dibuktikan secara terpadu melalui proyek nyata yang menggabungkan etika, pelaporan, assurance, teknologi, dan komunikasi profesional. AKIT465 – Accounting Capstone in Semester 8 is the culmination point of the entire OBE 2026 curriculum. Here, all five CPLs are demonstrated in an integrated manner through a real-world project combining ethics, reporting, assurance, technology, and professional communication.

SPESIALISASI

Mata Kuliah Pilihan

Pilih jalur...

Jalur Audit

  • Audit Internal (3 SKS)
  • Audit Forensik (3 SKS)
  • Audit Sistem Informasi (3 SKS)

Jalur Perpajakan

  • Manajemen Perpajakan (3 SKS)
  • Pajak Internasional (3 SKS)
  • Akuntansi Pajak (3 SKS)

Jalur Teknologi

  • Data Analytics (3 SKS)
  • Sistem ERP Lanjut (3 SKS)
  • AI untuk Bisnis (3 SKS)

Jalur Keuangan

  • Analisis Laporan Keuangan (3 SKS)
  • Manajemen Investasi (3 SKS)
  • Keuangan Internasional (3 SKS)