Curriculum
Identity Institution Name Udayana University Name of Educational Institution Faculty of Economics and Business Study Program Name Doctor of Accounting Science Year Established 2021 External Accreditation Association of Independent Accreditation Agencies for Economics, Management, Business, and Accounting (LAMEMBA) / BAN-PT Accreditation Status ‘Very Good’ (SK LAMEMBA No. 936/DE/A.5/AR.10/XII/2023) Graduate Title Doctor (Dr.) Minimum/Maximum Study Period Minimum 3 years (6 semesters), maximum 7 years (14 semesters) Minimum Credits 60 credits Medium of Instruction Indonesian and English Admission Criteria Prospective new students must have a master's degree (S2) in accounting or a related field. Admission procedures are implemented through the Udayana University Postgraduate Student Admissions Selection, which includes: Academic Potential Test (TPA). English Proficiency Test (TOEFL/IELTS). Academic Interview & Assessment of Tentative Dissertation Proposal/Portfolio. B. Study Program Profile Graduate Profile Lecturer Primary Researcher Scientific Focus The Doctoral Program in Accounting of the Faculty of Economics and Business, Udayana University, focuses on the development of Behavioral Accounting and Cultural Relevance. The main focus of learning and research is directed at mastering the philosophy of accounting science, behavioral accounting theory, transdisciplinary research methodology, advanced quantitative and qualitative analysis, and studies of the relevance of local culture (such as Balinese cultural values) in solving accounting, governance, and socio-environmental responsibility (sustainability) problems comprehensively at the local, national, and international levels. Relevance to Industry Needs The PDIA FEB Unud curriculum is designed based on tracer studies, Focus Group Discussions (FGD) with stakeholders, national/international benchmarking, as well as the needs of the academic world, government, and the business world/practitioners. Learning Methods The learning method is designed using a Student-Centered Learning (SCL) approach based on research (Research-Based Learning/RBL), which integrates theory, research practice, and community service. The learning process is implemented through various methods, including: face-to-face lectures and hybrid learning, interactive critical discussions. C. Student Learning Outcomes (SLO) Attitude Implementing religious attitudes by internalizing humanitarian, social, environmental and religious values, upholding academic values, ??and taking responsibility to the nation for one's professional duties with a spirit of independence, perseverance, and entrepreneurship. (A1). Knowledge Analyze microeconomic, macroeconomic, and institutional economic theories collaboratively or independently, and be responsive to scientific changes (K1). Master the philosophy, theories, paradigms, and developments in behavioral accounting (K2). Mastering the interrelationship and integration of behavioral accounting with other relevant disciplines through a transdisciplinary approach to solve real-world problems (K3). Mastering the latest methodologies and developments in behavioral accounting research, as well as cultural relevance studies, in the context of enhancing the common good at the local, national, and global levels (K4). General Skills Capable to discover or develop new scientific theories/concepts/ideas that contribute to science and/or technology through scientific methods with a transdisciplinary approach in a roadmap for solving contextual problems (GS1). Special Skills Capable to conduct behavioral accounting research grounded in scientific and professional ethics through a transdisciplinary approach, providing solutions based on humanitarian, social, and environmental values, and producing original scholarly works published in reputable national and international journals (SS1). D. Daftar Mata Kuliah Semester 1 Philosophy of Accounting Science Accounting Research Methodology Behavioral Accounting Research Capital Market Accounting Research Quantitative and Qualitative Analysis Application Semester 2 Cultural Relevance Research in Accounting Dissertation Supporting Literature Qualifications Semester 3 Colloquium Dissertation Research Proposal Exam Semester 4 Dissertation Research Results Commission Session Dissertation Research Results Examination Semester 5 Dissertation Feasibility Commission Session Dissertation Exam Semester 6 Doctoral Promotion Session



UDAYANA UNIVERSITY