handbook accounting uinjkt min
Handbook
Accounting Study Programme
Study year: 2015 / 2016
Elaborated: August 2015
Page |2
FOREWORD OF TTHE DEAN
FACULTY OF ECONOMICS AND BUSINESS
SYARIF HIDAYATULLAH STATE ISLAMIC UNIVERSITY JAKARTA
In the name of Allah SWT, all praise is merely to the mightiest, the lord of the worlds, for the
gracious mercy and tremendous blessing that enable us to elaborate this syllabus; we would
sincerely appreciate for all assistances and dedications from all lecturers that have been
carefully supported in every stage till the end of the process.
This syllabus manual aims to provide students with a vision of the courses and what is
required to be successful. The syllabus can be functioning as a contract that elaborates on all
components of the course, sets student expectations and then helps a student to stay focused
on the course objectives and exit outcomes, it assures standardization and continuity across
instructors and within the program to fulfil the curriculum standards, documentation and a
record of course coverage.
We appreciate for every scholar’s feedback and suggestions to continue giving more
contribution to the development of the curriculum. It is our honor and we shall be very
grateful if the syllabus could give a positive contribution to the wider stakeholders for a better
understanding and the inclusion of current discussions among business and academia.
Sincerely,
Dr. Arief Mufraini
Dean
Page |3
Content
A. Study Programme Overview ........................................................................................... 5
B. Lecture Overview ............................................................................................................. 6
C. Description of Courses.................................................................................................... 8
Pancasila and Citizenship Education...................................................................................... 9
Islamic Studies I.................................................................................................................... 10
Microeconomics .................................................................................................................... 11
Introduction to Management and Business ......................................................................... 12
Accounting Principles I ......................................................................................................... 13
Accounting Principles II ........................................................................................................ 14
English I ................................................................................................................................ 15
Arabic I.................................................................................................................................. 16
Mathematical Business......................................................................................................... 17
Islamic Studies II................................................................................................................... 18
Macroeconomics................................................................................................................... 19
Communication and Profession Ethics ................................................................................. 20
Internal Audit......................................................................................................................... 21
English II ............................................................................................................................... 22
Arabic II................................................................................................................................. 23
Indonesian Language ........................................................................................................... 24
Statistics .............................................................................................................................. 25
Practicum on Ibadah (Islamic Worship) ................................................................................ 26
Principles of Islamic Economics ........................................................................................... 27
Indonesian Economics.......................................................................................................... 28
Legal Aspect in Business...................................................................................................... 29
Financial Management ......................................................................................................... 30
Marketing Management ........................................................................................................ 31
Practicum on Qiraat (Reading Qur an).................................................................................. 32
Sharia Business Law ............................................................................................................ 33
Islamic Business Ethics ........................................................................................................ 34
Entrepreneurship ................................................................................................................. 35
Management Accounting ...................................................................................................... 36
Taxation I .............................................................................................................................. 37
Taxation II ............................................................................................................................. 38
Statistics Laboratory ............................................................................................................. 39
Accounting Research Methods ............................................................................................. 40
Cost Accounting.................................................................................................................... 41
Management Information System ......................................................................................... 42
Financial Statement Analysis and Stock Exchange.............................................................. 43
Sharia Financial Accounting ................................................................................................. 44
Business Feasibility Study .................................................................................................... 45
Management Control System ............................................................................................... 46
Page |4
Special Topic in Accounting.................................................................................................. 47
Auditing I ............................................................................................................................... 48
Accounting Theory ................................................................................................................ 49
Sharia Banking Accounting................................................................................................... 50
Management Audit................................................................................................................ 51
Forensic Accounting and Investigative Audit (optional subject)............................................ 52
Electronic Data Processing Audit (optional subject) ............................................................. 53
Accounting Information System ........................................................................................... 54
Banking Accounting .............................................................................................................. 55
Governmental Accounting..................................................................................................... 56
Auditing II .............................................................................................................................. 57
Intermediate Financial Accounting I...................................................................................... 58
Intermediate Financial Accounting II..................................................................................... 59
Advanced Financial Accounting I.......................................................................................... 60
Advanced Financial Accounting II......................................................................................... 61
Practice on Auditing .............................................................................................................. 62
Practice on Tax ..................................................................................................................... 63
Taxation Accounting ............................................................................................................. 64
Corporate Governance ......................................................................................................... 65
Page |5
A. Study Programme Overview
The Accounting Bachelor Study Programme at Faculty of Economic and Business, Syarif
Hidayatullah State Islamic University Jakarta was founded in 2001 and has been accredited by
National Accredited Board, Ministry of Education, Republic of Indonesia and follows two
concentrations: Finance and Auditing.
The programme is seven/eight semesters in duration, including the bachelor thesis. It is built up
modularly and equipped with a credit hours system. The content of one module are mutually
agreed upon on a topical and temporal basis regarding the attainability of partly qualifications.
Modules have credit points and are competed by taking an examination. The programme has
total 146 credit hours that is 2 to 3 credits a module. One credit point means a lecture hour of 50
minutes.
It takes about three and half years, but not more than seven years of studying. The completion of
the study programme leads to the Bachelor Degree (SE) of Accounting Science. The Graduates
in Accounting Science will have professional knowledge in accounting and specific knowledge in
finance or auditing. Islamic ethics, practices and understanding is framing this study programme.
This handbook will provide a brief overview what students could expect from a study programme
or exchange semester at Syarif Hidayatullah University Jakarta.
Wassalamuʼalaikum Wr. WB.
Jakarta, August 2015
Head of Accounting Department
Page |6
B. Lecture Overview
CODE
SUBJECTS
Credit
Hours
(SKS)
AKU 3020
Accounting Principle I
3
MNJ 2094
Introduction to Management and Business
3
EKO 3016
Microeconomic
3
MAT 3046
Business Mathematic
3
BHS 2131
Arabic I
2
BHS 2008
English I
2
POL 3057
Pancasila and Civic
2
SAG 3017
Islamic Studies I
2
EKO 3058
Islamic Economic Principles
2
AKU 4020
Accounting Principle II
3
EKO 3014
Macroeconomic
3
SAG 3017
Islamic Studies II
2
BHS 3131
Arabic II
2
BHS 4008
English II
2
STA 3016
Statistics
3
EKO 2077
Legal Aspect in Business
2
KOM 3048
Communications and Profession Ethic
3
AKH 2013
Islamic Business Ethic
2
AKU 4028
Intermediate Financial Accounting 1
3
AKU 4002
Cost Accounting
3
MNJ 3042
Financial Management
3
AKU 3019
Accounting Information System
3
EKO 4058
Taxation I
3
MNJ 4063
Marketing Management
3
HUK 3115
Sharia Business Law
2
SAR 5054
Practice on Ibada
0
SMT
SMT 1
SMT 2
SMT 3
Page |7
QUR 5033
Practice on Qiraat
0
AKU 4029
Intermediate Financial Accounting II
3
AKU 3007
Management Accounting
3
EKO 4006
Sharia Financial Accounting
3
EKO 5058
Taxation II
3
INF 3039
Management Information System
3
AKU 4021
Audit 1
3
EKO 3041
Financial Statement Analysis and Stock Market
3
AKU 3004
Advanced Financial Accounting 1
3
MNJ 1103
Management Control System
3
AKU 3022
Audit II
3
EKO 3022
Practice on Tax
2
AKU 1008
Governmental Accounting
3
AKU 3023
Sharia Banking Accounting
3
EKO 4031
Entrepreneurship
3
AKU 6004
Advanced Financial Accounting 2
3
AKU 4024
Accounting Theory
3
EKO 4068
Business Feasibility Study
3
AKU 4025
Accounting Research Method
3
BHS 3007
Indonesian Language
2
AKU 3026
Internal Audit
3
Optional Subjects 1
3
Optional Subjects 2
3
AKU 4026
Practice on Auditing
2
ABI 5060
Internship
4
AKU 3027
Special Topic in Accounting
3
AKU 5001
Practice on Financial Reporting
0
Thesis
6
ABI 9042
SMT 4
SMT 5
SMT 6
SMT 7
SMT 8
Page |8
C. Description of Courses
Page |9
Pancasila and Citizenship Education
Course Number
Unit Number
: POL 3057
: 2 Credit Hours
1. COURSE DESCRIPTION
Pancasila and Citizenship Education course is designed to develop students’ character and to
introduce students to the Indonesian virtues and morality. This course is offered in semester 1
in order to provide the students the philosophical foundation of the Indonesian State upon
which they could build their intellectual formation towards responsible citizens. This course
covers topics, such as state and sovereignty, Pancasila and its implementation, national
identity, democracy, citizen rights and responsibilities, constitution and rule of law, human
rights, geopolitics, geostrategy, regional autonomy, civil society, good governance, and
globalisation.
2. LEARNING OUTCOME
Upon the successful completion of this course, students are expected to understand:
- the history and the value of the Pancasila as the foundation of the Indonesian national
ideology with the parameters and factors to form the national identity
- the rationales of the state, the elements of state power and the government system
- the definition and the concept of the constitution, the dynamic implementation of
Indonesian constitution (UUD 45), the concept, the rationale and the implementation
- the definition, importance, meaning, and values of democracy and good governance at
all government levels
- the definition, the purpose, the development of human rights discourse and the function
of human rights enforcement agencies
- the definition and background of globalisation, the challenges and threats of
globalisation, and Indonesia in dealing with globalisation.
3. REFERENCES
- Tim ICCE UIN (2013). Pendidikan Kewarganegaraan (Civic Education) Pancasila,
Demokrasi, HAM, Masyarakat Madani dan Masyarakat Sipil dan Pemakzulan Kepala
Negara (Civic Education, Pancasila, Democracy, Human Rights, Civil Society, and
Impeachment). UIN and Prenada Media Jakarta
- Current literature
4. TEACHING METHOD
Overall the classes will apply a blended teaching approach consisting of lectures, discussions,
group works, self-study sessions, expert talks, etc.
5. GRADING SCHEME
The weighted average grading scale is used for this class. The work for this class is divided
into: class participation, homework assignments, mid-term exam and final exam.
Class Discussion and Participation : 30%
Mid-term Exam
: 30%
Final Exam
: 40%
P a g e | 10
Islamic Studies I
Course Number
Unit Number
: SAG 3017
: 2 Credit Hours
1. COURSE DESCRIPTION
This course is designed to introduce students to the basic understanding and discourses of
Islam and Islamic studies and comprises the study of Islamic literatures, such as Qur’an
(Qur’an science and Qur’an exegesis), hadith (hadith science) as well as Islamic ethics and
Sufism. The discussion also goes about the definition of Islamic studies, and the development
of Islamic studies in Muslim world and western world. Special focus will be brought on the
history of Islamic thoughts and movements in.
2. LEARNING OUTCOMES
Upon the successful completion of this course, students are expected to understand:
- the definition of Islamic studies, its coverage, purposes, and significances.
- the differentiation of Islam in the normative terms and Islam within academic discourse
context, as well as explain Islam as an object of study.
- the development of Islamic studies in the Muslim world, in the Western world, orient,
and other related issues
- the revelation process and the authenticity of Qur’an, development, and variances in
Qur’an exegesis, and selected examples of exegesis verses about the economy
- the definition of hadith, its development,
- the definition of Islamic Sufism, its development, figures and role in modern era.
3. REFERENCES
- Siraj, Said Aqil (2006). Tasawuf Sebagai Kritik Sosial (Sufism as Social Criticism), Mizan
Bandung
- Darban, Ahmad Adaby and Mustafa Kemal Pasha (2000). Muhammadiyah Sebagai
Gerakan Islam: Dalam Perspektif Historis dan Ideologis (Muhammadiyah as an Islamic
Movement: Historical and Ideological Perspectives), Pustaka Pelajar, Yogyakarta
- Woodward, Mark R. (1998). Jalan Baru Islam, Memetakan Paradigma Mutakhir Islam
Indonesia (The New Islam Way: A Current Paradigm of Indonesian Islam), Translated by
Ihsan Ali Fauzi, Mizan, Bandung
4. TEACHING METHOD
Overall the classes will apply a blended teaching approach consisting of lectures, discussions,
group works, self-study sessions, expert talks, etc.
5. GRADING SCHEME
The weighted average grading scale is used for this class. The work for this class is divided
into: class participation, homework assignments, mid-term exam and final exam.
Class Discussion and Participation : 30%
Mid-term Exam
: 30%
Final Exam
:
40%
P a g e | 11
Microeconomics
Course Number
Unit Number
: EKO 3016
: 3 Credit Hours
1. COURSE DESCRIPTION
This course is designed to introduce students to economic analysis of individuals, businesses,
and industry choices in the market economy. Topics include the price mechanism, supply and
demand, optimising economic behaviour, costs and revenue, market structures, factor
markets, income distribution, market failure, and government intervention.
2. LEARNING OUTCOME
Upon the successful completion of this course, students are expected to:
- understand economic concepts about the allocation of scarce resources
- understand how comparative advantage provides the basis for gains through trade
- understand the determinants of the demand and supply in a competitive market
- understand the role of prices in market economies and the consequences of price
controls
- define externalities and a public good and their impact to the market
- apply the production function
- explain the welfare loss in non-competitive markets.
3. REFERENCES
- Varian, Hal. (1996). Intermediate Microeconomics. W.W. Norton and Company. New
York.
- Hirschleifer J and Glazer, A. (1997). Price Theory and Applications. Prentice Hall.
- Sen, A. (1999). Micro Economics: Theory and Applications. Oxford University.
- Kreps, David, M. (1990). A Course in Microeconomic Theory. Princeton University Press.
- Case, K.E. & Fair, R.C. (2007). Principle of Economics Eighth Edition. Pearson Prentice
Hall.
4. TEACHING METHOD
Overall the classes will apply a blended teaching approach consisting of lectures, discussions,
group works, self-study sessions, etc.
5. GRADING SCHEME
The weighted average grading scale is used for this class. The work for this class is divided
into: class participation, homework assignments, mid-term exam and final exam.
Class Participation & Homework Assignments : 30%
Mid-term Exam
: 30%
Final Exam
: 40%
P a g e | 12
Introduction to Management and Business
Course Number
Unit Number
: MNJ 2094
: 3 Credit Hours
1. COURSE DESCRIPTION
This course is designed as an introduction to business and management and will familiarise
students with the techniques and organizational structure of doing business, as well as the
concept of business processes, management and entrepreneurship. Special focus will be
brought to the fundamentals of various approaches management activities such as planning,
decision-making, organising and coordinating work, leading/guiding/partnering, delegating,
etc. The characteristics of an organization will be covered in this course in the same way as
the organisational design, development and change. The discussion about the characteristics
of valuable/successful leaders will complete this course.
2. LEARNING OUTCOME
Upon the successful completion of this course, students are expected to:
- understand the evolution of business management theory
- understand the concept of business plan
- describe business managerial work within an organization
- explain the characteristics of a successful leader
- Explain the managing business organizational structures and its linkage to human
resource management as well as the economic and business success of the organisation.
3. REFERENCES
- Reinecke, John A., Schoell, William F. (1983). Introduction to Business. A Contemporary
View 4th Edition. Allyn and Bacon, Inc.
th
- Jones, Gareth R. and George, Jennifer M. (2009). Contemporary Management 6 Edition.
McGrawHill Irwin.
- Robbins, St. P., Coulter, Mary (2005). Management (8th Edition). Prentice Hall
th
- Boone and Kurt (2007), Contemporary Business, 11 Ed., Salemba Empat
4. TEACHING METHOD
Overall the classes will apply a blended teaching approach consisting of lectures, discussions,
group works, self-study sessions, etc.
5. GRADING SCHEME
The weighted average grading scale is used for this class. The work for this class is divided
into: class participation, homework assignments, mid-term exam and final exam.
Class Discussion and Participation
: 30%
Mid-term Exam
: 30%
Final Exam
: 40%
P a g e | 13
Accounting Principles I
Course Number
Unit Number
: AKU 3020
: 3 Credit Hours
1. COURSE DESCRIPTION
This course is designed to introduce students to the accounting principles and their
application to various businesses. The focus will be brought on the income determination,
asset valuation, and financial reporting. The course includes studies both - service and
merchandise operations including internal control and analysis of financial statements.
2. LEARNING OUTCOME
Upon the successful completion of this course, students are expected to:
- analyse routine business transactions and events
- summarise recorded data
- manage journals and ledgers
- prepare financial statements.
3. REFERENCES
- Financial Accounting IFRS Edition, Weygandt, Kimmel, Kieso. (2010). Wiley.
- Standar Akuntansi Keuangan, Ikatan Akuntan Indonesia
4. TEACHING METHOD
Overall the classes will apply a blended teaching approach consisting of lectures, discussions,
group works, self-study sessions.
5. GRADING SCHEME
The weighted average grading scale is used for this class. The work for this class is divided
into: class participation, homework assignments, mid-term exam and final exam.
Class Participation & Homework Assignments
: 30%
Mid-term Exam
: 30%
Final Exam
: 40%
P a g e | 14
Accounting Principles II
Course Number
Unit Number
: AKU 4020
: 3 Credit Hours
1. COURSE DESCRIPTION
This course is a continuation of introduction to accounting I, discusses recognition and
journalizing for inventories, cash, accounting for account receivable, fixed asset, natural
resources, intangible assets, depreciation and depletion expenses, liabilities, share’s
transaction, short term and long-term investment and cash flow reporting.
2. LEARNING OUTCOME
Upon the successful completion of this course, students are expected to:
- understand the terms of and accounting processes of inventories, accounts receivable,
fixed assets, natural resources, intangible assets, liabilities, stock and investment
transactions
- prepare bank reconciliations
- calculate cash flows.
3. REFERENCES
- Financial Accounting IFRS Edition, Weygandt, Kimmel, Kieso. (2010). Wiley.
- Standar Akuntansi Keuangan, Ikatan Akuntan Indonesia
4. TEACHING METHOD
Overall the classes will apply a blended teaching approach consisting of lectures, discussions,
group works, self-study sessions.
5. GRADING SCHEME
The weighted average grading scale is used for this class. The work for this class is divided
into: class participation, homework assignments, mid-term exam and final exam.
Class Participation & Homework Assignments
: 30%
Mid-term Exam
: 30%
Final Exam
: 40%
P a g e | 15
English I
Course Number
Unit Number
: BHS 2008
: 2 Credit Hours
1. COURSE DESCRIPTION
This course is designed for students of the international programme and covers areas such as
corrective exercises and reviews of some points of the English grammar and usage. The
course foresees to train the skills that students will be prepared to continue their studies in the
English programme of the faculty. The overall focus will be brought to the sharpening of oral
and written skills in English as the language of education. In order to facilitate the transition
of Indonesian students to study abroad, presentation techniques and delivery skills are
integrated in this course.
2. LEARNING OUTCOME
Upon the successful completion of this course, students are expected to:
- improve the writing and grammatical skills by:
- writing essays in the state of the art in a length of 500 words
- proofreading essays for grammatical, contextual, and spelling errors
- improve the reading skills by:
- reading and summarising essays
- developing greater flexibility of thought through reading
- applying logical thinking in analysing and developing persuasive discourse
- be prepared with test-taking skills for TOEFEL or IELTS.
3. REFERENCES
- Leech, Geoffrey. (1989). An A-Z of English Grammar & Usage. Nelson English Language
Teaching. London.
- McPherson, Elisabeth and Gowan, Gregory. (1987). Plain English Please: A Rhetoric,
Fifth Edition. McGraw-Hill.
- Yorkey, Richard C. Study Skills for Students of English as a Second Language. McGrawHill.
4. TEACHING METHOD
Overall the classes will apply a blended teaching approach consisting of lectures, discussions,
group works, self-study sessions, etc.
5. GRADING SCHEME
The weighted average grading scale is used for this class. The work for this class is divided
into: class participation, homework assignments, mid-term exam and final exam.
Class Discussion and Participation
: 30%
Mid-term Exam
: 30%
Final Exam
: 40%
P a g e | 16
Arabic I
Course Number
Unit Number
: BHS 2131
: 2 Credit Hours
1. COURSE DESCRIPTION
This course is specially designed for students coming from general or secular senior high
schools who do not have foundation knowledge in Arabic. The course teaches elementary
level of Arabic to facilitate the students so that they can read, write, and understand basic
Arabic for the daily use with a modest vocabulary.
2. LEARNING OUTCOMES
Upon the successful completion of this course, students are expected to:
- become familiar with basic Arabic conversation
- memorise Arabic daily vocabularies (35 words per week)
- make a 20-to-30-minute conversation on al-Tahiyyah wa al-Ta’aruf, al-Usratu, alsakan 1, al-Sakan 2-3, al-Hayat al-Yaumiyyah, al-Tha’am al-Syarab, al-Shalat, alDirasah, al-‘Amal, al-Tasawwuq, and al-Jawwu
- apply the Past, Present and Future Tenses
- design correct Arabic sentences, clauses, and phrases.
3. REFFERENCES
- Madinah Arabic
- Al-‘Arabiyyah baina Yadaika
- Ta’lim al-Lughati al-‘Arabiyyah li Ghairi al-Nathiqin Biha
- Al-Syeikh Musthafa Ghalaini, Jami’ al-Durus al-‘Arabiyyah (3 jilid), al-Maktabah al‘Ashriyyah, Shaida’ - Beirut
- Sulaiman Fayyad, Al-Nahwu al-‘Ashri, Dalil Mubassath Li Qawa’id al-Lughati al‘Arabiyyah, Markaz al-‘Ahram li al-Tarjamati wa al-Nasyri
- Wehr, Hans, I. Cowan and J. Milton (1976). A Dictionary of Modern Written Arabic,
Spoken Language Services, Inc., 3rd Ed., New York
4. TEACHING METHOD
Overall the classes will apply a blended teaching approach consisting of lectures, quizzes,
practices, discussions, group works, self-study sessions, expert talks, etc.
5. GRADING SCHEME
The weighted average grading scale is used for this class. The work for this class is divided
into: class participation, homework assignments, mid-term exam and final exam.
Class Discussion and Participation : 30%
Mid-term Exam
: 30%
Final Exam
: 40%
P a g e | 17
Mathematical Business
Course Number
Unit Number
: MAT 3046
: 3 Credit Hours
1. COURSE DESCRIPTION
This course is designed to introduce students to mathematics the “language” of Economics
and Business and to build a solid mathematical foundation to understand both theoretical
models and empirical estimations that students will encounter in economics and business
literature. This course intends to upgrade students’ mathematical skills for graduate work in
economics and business, to learn about basic mathematical concepts and methods and to
relate them to various types of economics and business analysis.
2. LEARNING OUTCOME
Upon the successful completion of this course, students are expected to:
- understand basic mathematical methods in the context of economics and business
management
- apply the knowledge of mathematical analyses commonly used in economics and
business literature
- identify and apply appropriate mathematical tools to use when facing
economic/business mathematics problems.
3. REFERENCES
- Chiang, Apha C. and Wainwright, Kevin. Fundamental Methods of Mathematical
Economics 4th Ed. McGraw-Hill.
- Dowling, Edward T. (1992). Introduction to Mathematical Economics. McGraw-Hill.
- Simon, Carl P. and Blume, Lawrence E. (1994). Mathematics for Economists. W.W.
Norton, Inc.
- Hamja, Yahya (2013), Matematika Ekonomi dan Bisnis Terapan, Electra Global
(Mathematics for Applied Economics and Business), Jakarta
4. TEACHING METHOD
Overall the classes will apply a blended teaching approach consisting of lectures, discussions,
group works, self-study sessions, etc.
5. GRADING SCHEME
The weighted average grading scale is used for this class. The work for this class is divided
into: class participation, homework assignments, mid-term exam and final exam.
Quizzes and Assignment
: 30%
Mid-term Exam
: 30%
Final Exam
: 40%
P a g e | 18
Islamic Studies II
Course Number
Unit Number
: SAG 3017
: 2 Credit Hours
1. COURSE DESCRIPTION
This course is designed as an advanced course of the previous Islamic Studies 1 course and
focuses on the study of Ushul Fiqh (the Principles of Islamic Jurisprudence) and Fiqh
(Islamic Jurisprudence) including Islamic Jurisprudence on worship, marriage, and crimes
(ibadah, munakahat, and jinayat).
2. LEARNING OUTCOMES
Upon the successful completion of this course, students are expected to:
- explain the definition of Ushul Fiqh
- memorize and explain the 20 principles of Ushul Fiqh
- gain a deeper understanding for:
- the procedure of law drafting
- the fiqh and tarikh tasyri’ (the history of Islamic jurisprudence)
- the madhhab (schools of thought within fiqh), and the branches of madhhab in
Islamic law
- the contemporary issues under discussion
- Islamic virtues and morale.
3. REFERENCES
- As-Sayis, Syekh Muhammad Ali (1996). Sejarah Pembentukan dan perkembangan Hukum
Islam (The History of the Formulation and Development of Islamic Law), Akademika
Pressisndo, Jakarta
- Djazuli, H.A (2006), Kaidah-Kaidah Fikih (Principles of Islamic Jurisprudence), Kencana,
Jakarta
- Hallaq, W. B. (2004). A History of Islamic Legal Theories: An Introduction to Sunni Usul
al-Fiqh (Vol. 4th Edition). Cambridge: Cambridge University Press.
- Distribution of additional literature during the lecture
4. TEACHING METHOD
Overall the classes will apply a blended teaching approach consisting of lectures, discussions,
group works, self-study sessions, expert talks, etc.
5. GRADING SCHEME
The weighted average grading scale is used for this class. The work for this class is divided
into: class participation, homework assignments, mid-term exam and final exam.
Class Discussion and Participation : 30%
Mid-term Exam
: 30%
Final Exam
: 40%
P a g e | 19
Macroeconomics
Course Number
Unit Number
: EKO 3014
: 3 Credit Hours
1. COURSE DESCRIPTION
This course is designed to introduce classic macroeconomic issues such as growth, inflation,
unemployment, interest rates, exchange rates, technological progress, and budget deficits.
The course will provide a unified framework to address these issues and to study the impact
of different policies, such as monetary and fiscal policies, on the aggregate behaviour of
individuals. These analytical tools will be used to understand countries economic
development and how economic policy initiatives affect macroeconomic performances.
2. LEARNING OUTCOME
Upon the successful completion of this course, students are expected to:
- understand how to measure overall economic activities, including GDP,
unemployment and inflation
- understand the fundamental determinants of a nation's long-run economic growth
- understand the role of financial markets and interest rates in determining national
saving, consumption and investment
- comprehend what money is, where it comes from, and how it is related to inflation
- identify the fundamental determinants of exchange rate fluctuations
- understand the nature and causes of aggregate fluctuations in the short-run
- identify the objectives and nature of government macroeconomic stabilisation policies.
3. REFERENCES
- Case, K.E. & Fair, R.C. (2007). Principle of Economics Eighth Edition. Pearson Prentice
Hall.
4. TEACHING METHOD
Overall the classes will apply a blended teaching approach consisting of lectures, discussions,
group works, self-study sessions, etc.
5. GRADING SCHEME
The weighted average grading scale is used for this class. The work for this class is divided
into: class participation, homework assignments, mid-term exam and final exam.
Class Participation & Homework Assignments
: 30%
Mid-term Exam
: 30%
Final Exam
: 40%
P a g e | 20
Communication and Profession Ethics
Course Number
Unit Number
: KOM 3048
: 3 Credit Hours
1. COURSE DESCRIPTION
This course is designed to introduce students to the function of communication and concept
applied by the accounting profession in order to provide them the tools to solve the most
frequent communication problems, which occur among stakeholders and experts. Special
focus is brought on the norms and code of conduct applied within the accounting profession
and the governance in business.
2. LEARNING OUTCOMES
Upon the successful completion of this course, students are expected to:
- understand the basic concepts of communication
- explain communication in companies and organisations
- understand cross culture communications
- explain the challenges of cross culture communications in a company
- understand the basic concept of ethic conduct
- explain business behaviour and environment of businesses
- explain accounting ethical conduct
- explain ethical conduct in management and financial accounting.
3. REFERENCES
- Brooks, L.J., Business and Professional Ethics for Accountants, South-Western College
Publishing (2000).
- Duska R.F., and Duska, B.S., Accounting Ethics, Blackwell Publishing (2003).
- Francis, R.D., Ethics and Corporate Governance: an Australian Handbook, University on
New South Wales Press Ltd. (2000).
- IAPI, Kode Etika Akuntan Publik Indonesia (2009)
- AICPA, Code of Professional Conduct
- Any cases review about ethical in accounting.
4. TEACHING METHOD
Overall the classes will apply a blended teaching approach consisting of lectures, discussions,
group works, self-study sessions, analysis, expert talks, etc.
5. GRADING SCHEME
The weighted average grading scale is used for this class. The work for this class is divided
into: class participation, homework assignments, mid-term exam and final exam.
Class Discussion and Participation : 30%
Mid-term Exam
: 30%
Final Exam
: 40%
P a g e | 21
Internal Audit
Course Number
Unit Number
: AKU 3026
: 3 Credit Hours
1. COURSE DESCRIPTION
This course is designed to introduce students to the basic concept of Internal Audit,
Professional Standards and Code of Conduct of Internal Auditors. This course also discusses
topics such as internal control, risk management, staffing, internal audit cycles, and those
related to Good Corporate Governance.
2. LEARNING OUTCOMES
Upon the successful completion of this course, students are expected to:
- understand the concept of Internal Audit
- understand the practice of Internal Audit
- apply the standards of Internal Audit and Internal Control
- explain the value code of conduct of internal Audit
- evaluate basic principles of Good Corporate Governance.
3. REFERENCES
- Sawyer’s, (2009). Internal Auditing
- Kumaat Valery G (2011). Internal Audit, Erlangga, Jakarta
- Distribution of additional literature during the lecture
4. TEACHING METHOD
Overall the classes will apply a blended teaching approach consisting of lectures, discussions,
group works, self-study sessions, expert talks, etc.
5. GRADING SCHEME
The weighted average grading scale is used for this class. The work for this class is divided
into: class participation, homework assignments, mid-term exam and final exam.
Class Discussion and Participation : 30%
Mid-term Exam
: 30%
Final Exam
: 40%
P a g e | 22
English II
Course Number
Unit Number
: BHS 4008
: 2 Credit Hours
1. COURSE DESCRIPTION
This course is developed to provide students a practicing floor to improve their writing and
oral skills as well as their critical thinking. Content-wise this course will involve reading,
discussing, and analysing works of literature, primarily in the areas of poetry, drama, short
stories, journal writing, creative projects, and research projects.
2. LEARNING OUTCOME
Upon the successful completion of this course, students are expected to:
- understand folktales/short stories, elements of fiction, and literary analysis
- understand elements of style, cultural context, and narrative writing
- identify grammar in terms of semi-colon, prepositions, articles and short stories,
thematic elements, creative projects
- identify grammar in terms of irregular verbs, active and passive voice, Persepolis, and
create research projects
- be enabled to a fluent oral presentation and improved writing style
- aggregate their vocabulary to the level of advanced users
- prepared to achieve an IELTS level between 5.5 and 6.
3. REFERENCES
To be distributed during lecture period.
4. TEACHING METHOD
Overall the classes will apply a blended teaching approach consisting of lectures, discussions,
group works, self-study sessions, presentations, essay writing, etc.
5. GRADING SCHEME
The weighted average grading scale is used for this class. The work for this class is divided
into: class participation, homework assignments, mid-term exam and final exam.
Class Discussion and Participation
: 30%
Mid-term Exam
: 30%
Final Exam
: 40%
P a g e | 23
Arabic II
Course Number
Unit Number
: BHS 3131
: 2 Credit Hours
1. COURSE DESCRIPTION
This course is designed as a course built on the course Arabic 1 and aims to improve
students’ ability in Arabic language to achieve the level of an independent user. The course is
structured in extending the vocabulary and to introduce students to the next level of grammar
and semantics in the Arabic language.
2. LEARNING OUTCOMES
Upon the successful completion of this course, students are expected to:
- extend the vocabulary to the level of an independent user
- improve and apply the grammar correctly
- ready and summarise selected articles from Arabic newspaper
- be enabled to conduct 20 – 30 conversations at a topic of general interest
- understand and summarise documentary films to general issues.
3. REFERENCES
- Madinah Arabic
- Al-‘Arabiyyah baina Yadaika
- Ta’lim al-Lughati al-‘Arabiyyah li Ghairi al-Nathiqin Biha
- Al-Syeikh Musthafa Ghalaini, Jami’ al-Durus al-‘Arabiyyah (3 jilid), al-Maktabah al‘Ashriyyah, Shaida’ - Beirut
- Sulaiman Fayyad, Al-Nahwu al-‘Ashri, Dalil Mubassath Li Qawa’id al-Lughati al‘Arabiyyah, Markaz al-‘Ahram li al-Tarjamati wa al-Nasyri
- Hans Wehr, (I.Cowan, J.Milton, Ed.), a Dictionary of Modern Written Arabic, Spoken
Language Services, Inc., 3rd ed., 1976, New York
- Current literature will be distributed during lectures
4. TEACHING METHOD
Overall the classes will apply a blended teaching approach consisting of lectures, quizzes,
discussions, group works, self-study sessions, presentations, essay writing, etc.
5. GRADING SCHEME
The weighted average grading scale is used for this class. The work for this class is divided
into: class participation, homework assignments, mid-term exam and final exam.
Class Discussion and Participation : 30%
Mid-term Exam
: 30%
Final Exam
: 40%
P a g e | 24
Indonesian Language
Course Number
Unit Number
: BHS 3007
: 2 Credit Hours
1. COURSE DESCRIPTION
This course is designed to introduce students about the history of Bahasa Indonesia, the
influence of vernacular and foreign languages to Bahasa Indonesia, the standard and
nonstandard types as well as to teach them in reasoning, advanced writing techniques,
planning essays and papers, techniques of paragraph development, structuring effective
sentences, diction, standard spelling of Bahasa Indonesia, composition, and analysis of the
use of Bahasa Indonesia.
2. LEARNING OUTCOMES
Upon the successful completion of this course, students are expected to:
- understand the evolution of Bahasa Indonesia as a language
- understand standard and non-standard types
- apply the reasoning process
- compose definitions in writing
- apply advanced writing techniques in essays to given topics
- compose effective sentences, to use correct diction or choice of words and grammar.
3. REFERENCES
- Fitriyah ZA, Mahmudah-Hindun. (2012), Bahasa Indonesia Budayaku (Indonesian
Language My Culture), Revised Edition, Duta Citra Mandiri, Jakarta
- Mulyati,
Yeti. (2008). Bahasa Indonesia (Indonesian Language), BMP
MKDU4110/3SKS/Modul 1-9, Ed.1. Universitas Terbuka, Jakarta
- Suhardi, dkk (2997). Sintaksis Bahasa Indonesia (Indonesian Syntax), BMP
PISA4232/3SKS/Modul 1-9, Universitas Terbuka, Jakarta
- Suparno and Mohamad Yunus (2003). Keterampilan Dasar Menulis (Basic Writing Skills),
BMP PGSD4303/3SKS/Modul 1-6., Universitas Terbuka, Jakarta
- Distribution of additional literature during lectures
4. TEACHING METHOD
Overall the classes will apply a blended teaching approach consisting of lectures, discussions,
group works, self-study sessions, presentations, etc.
5. GRADING SCHEME
The weighted average grading scale is used for this class. The work for this class is divided
into: class participation, homework assignments, mid-term exam and final exam.
Class Discussion and Participation : 30%
Mid-term Exam
: 30%
Final Exam
: 40%
P a g e | 25
Statistics
Course Number
Unit Number
: STA 3016
: 3 Credit Hours
1. COURSE DESCRIPTION
This course is designed to familiarize students with the foundations of statistical theories and
introduce students to the state of the art process of statistical research applied in academic
and professional practice. Primary topics include graphing and summarising data, probability,
estimation, hypothesis testing and regression analysis.
2. LEARNING OUTCOME
Upon the successful completion of this course, students are expected to:
- distinguish between descriptive and inferential statistics
- know different methods of sample selection
- apply probability concepts
- understand how the normal distribution can be used to represent certain types of
continuous phenomena
- apply the central limit theorem
- calculate the confidence interval estimates for the mean and the proportion
- apply hypothesis-testing methodology as a technique for decision-making
- develop regression models
- analyze correlation as a measure of the strength of the association between two
variables.
3. REFERENCES
- Arora, P.N., Arora, Sumeet, Arora, S., and Arora, A. (2007). Comprehensive Statistical
Methods. S. Chand Limited.
- Gupta, S.P. Statistical Methods 28th Edition. Sultan Chand.
4. TEACHING METHOD
Overall the classes will apply a blended teaching approach consisting of lectures, discussions,
group works, self-study sessions, etc.
5. GRADING SCHEME
The weighted average grading scale is used for this class. The work for this class is divided
into: class participation, homework assignments, mid-term exam and final exam.
Class Participation & Homework Assignments
: 30%
Mid-term Exam
: 30%
Final Exam
: 40%
P a g e | 26
Practicum on Ibadah (Islamic Worship)
Course Number
Unit Number
: SAR 5054
: 0 Credit Hours (certificate)
1. COURSE DESCRIPTION
This practicum is designed to teach students the knowledge and understanding of the ethics
and procedures of worships and rituals in Islam, and the ability to practice them in
accordance with the correct procedures and rules. This practicum is a prerequisite course for
taking any academic activities and for taking the final exam.
2. LEARNING OUTCOMES
Upon the successful completion of this practicum, students are expected to:
- understand and to practice correct Islamic worships both the mandatory (wajib) and
optional (sunnah)
- understand and practice other forms Islamic rituals
- get prepared for living in the Islamic community.
3. REFERENCES
- Sadili, Ahmad Nawawi (2010). Panduan Praktik Lengkap Shalat Fardhu dan Sunnah
(Comprehensive Guidance of the practice of Salat Fardhu (compulsory) & Sunnah
(optional)), Ed.1, Amzah
- Purnasiswa (2011). Panduan Praktek dan Visualisasi Ibadah (Guidance and Visualization
of Islamic Worship Practices), Turats and Lirboyo Press
- Pondok Pesantren al Falah, Fiqh Ibadah Panduan Lengkap Beribadah Versi Ahlusunnah
(Islamic Law of Worshiping, Comprehensive Guidance of Worshiping Based ib Sunni
Teaching), Ploso Kediri
4. TEACHING METHOD
Overall the classes will apply a blended teaching approach consisting of lectures, discussions,
group works, self-study sessions, practicing, etc.
5. GRADING SCHEME
No grading
P a g e | 27
Principles of Islamic Economics
Course Number
Unit Number
: EKO 3058
: 2 Credit Hours
1. COURSE DESCRIPTION
This course is designed to introduce students to the principles of Islamic Economics and will
refer to the principles of Islamic economics as stated in the Qur’an and Hadith, and to
economics theories postulated by classical ulema (Islamic scholars). This course is built on
the foundation of the existing economic theories of microeconomics and macroeconomics
and is using empirical analysis in order to improve the validity of the theories.
2. LEARNING OUTCOMES
Upon the successful completion of this course, students are expected to
- explain the definition, history, purpose and use of Islamic economics and its principles
and to set the boundaries of the conventional economics
- be enabled to compared Islamic economics against Socialism and Capitalism
- explain the demand and supply theory, the elasticity of demand and supply and to
outline the Islamic view on those
- understand the Islamic financial system and investment and to compare it against the
conventional financial system
- understand the principles of fiscal and monetary policy in Islamic economy, their
instruments and application.
3. REFERENCES
- Dr. Rozalinda, M.Ag (2014). Ekonomi Islam: Teori dan Aplikasinya Pada Aktivitas
Ekonomi (Islamic Economics: Theory and Its Application in Economic Activities), PT.
Raja Grafindo Persada
- Nasution dkk. (2012). Pengenalan Eksklusif Ekonomi Islam (Exclusive Introduction to
Islamic Economic), Ed.4, Prenada Media
- Dr. Syauqi Ahmad Dunya (1994), Al Iqtishas al Islami/ Sistem Ekonomi Islam (Islamic
Economic System), Fikahati Aneska, Jakarta
- Distribution of additional literature during lectures
4. TEACHING METHOD
Overall the classes will apply a blended teaching approach consisting of lectures, discussions,
group works, self-study sessions, expert talks, etc.
5. GRADING SCHEME
The weighted average grading scale is used for this class. The work for this class is divided
into: class participation, homework assignments, mid-term exam and final exam.
Class Discussion and Participation : 30%
Mid-term Exam
: 30%
Final Exam
: 40%
P a g e | 28
Indonesian Economics
Course Number
Unit Number
: EKO 3052
: 2 Credit Hours
1. COURSE DESCRIPTON
This course is designed to provide students an insight to the specifics of the Indonesian
economic system in its concepts, structure, implementation, and to focus on the problems
raised in the application of the Indonesia’s economic system.
2. LEARNING OUTCOMES
Upon the successful completion of this course, students are expected to
- understand the history, definition, concepts of the Indonesian economic system, the
economic actors and their roles
- present the structural transformation of Indonesia’s economy
- explain Indonesia’s State Budget for the economic sector and Balance of Payment
- discuss the impact of the income gap and poverty
- present the specifics of the Indonesian financial sector, banking and alternative funding
possibilities applicable
- explain Indonesia fiscal and monetary policy
- discuss Indonesia’s international economic integration and its influence to Indonesia’s
economy
- understand the origin of Indonesia’s economic crises.
3. REFERENCES
- Tambunan, Tulus T.H. (2010). Perekonomian Indonesia (Indonesian Economy), Ghalia
Indonesia, Jakarta
- Basri, Faisal H. (1995). Perekonomian Indonesia Menjelang Abad XXI: Distorsi, Peluang
dan Kendala (Indonesian Economy Approaching the 21st Century: Distortion,
Opportunity, and Challenges), Erlangga, Jakarta
- van Zanden, Jan Luiten and Daan Marks (2012). Ekonomi Indonesia 1800-2010
(Indonesian Economy 1800-2010: Between Drama and Development Miracle. Kompas,
Jakarta
- Current literature will be distributed during lectures
4. TEACHING METHOD
Overall the classes will apply a blended teaching approach consisting of lectures, discussions,
group works, self-study sessions, expert talks, etc.
5. GRADING SCHEME
The weighted average grading scale is used for this class. The work for this class is divided
into: clas
Accounting Study Programme
Study year: 2015 / 2016
Elaborated: August 2015
Page |2
FOREWORD OF TTHE DEAN
FACULTY OF ECONOMICS AND BUSINESS
SYARIF HIDAYATULLAH STATE ISLAMIC UNIVERSITY JAKARTA
In the name of Allah SWT, all praise is merely to the mightiest, the lord of the worlds, for the
gracious mercy and tremendous blessing that enable us to elaborate this syllabus; we would
sincerely appreciate for all assistances and dedications from all lecturers that have been
carefully supported in every stage till the end of the process.
This syllabus manual aims to provide students with a vision of the courses and what is
required to be successful. The syllabus can be functioning as a contract that elaborates on all
components of the course, sets student expectations and then helps a student to stay focused
on the course objectives and exit outcomes, it assures standardization and continuity across
instructors and within the program to fulfil the curriculum standards, documentation and a
record of course coverage.
We appreciate for every scholar’s feedback and suggestions to continue giving more
contribution to the development of the curriculum. It is our honor and we shall be very
grateful if the syllabus could give a positive contribution to the wider stakeholders for a better
understanding and the inclusion of current discussions among business and academia.
Sincerely,
Dr. Arief Mufraini
Dean
Page |3
Content
A. Study Programme Overview ........................................................................................... 5
B. Lecture Overview ............................................................................................................. 6
C. Description of Courses.................................................................................................... 8
Pancasila and Citizenship Education...................................................................................... 9
Islamic Studies I.................................................................................................................... 10
Microeconomics .................................................................................................................... 11
Introduction to Management and Business ......................................................................... 12
Accounting Principles I ......................................................................................................... 13
Accounting Principles II ........................................................................................................ 14
English I ................................................................................................................................ 15
Arabic I.................................................................................................................................. 16
Mathematical Business......................................................................................................... 17
Islamic Studies II................................................................................................................... 18
Macroeconomics................................................................................................................... 19
Communication and Profession Ethics ................................................................................. 20
Internal Audit......................................................................................................................... 21
English II ............................................................................................................................... 22
Arabic II................................................................................................................................. 23
Indonesian Language ........................................................................................................... 24
Statistics .............................................................................................................................. 25
Practicum on Ibadah (Islamic Worship) ................................................................................ 26
Principles of Islamic Economics ........................................................................................... 27
Indonesian Economics.......................................................................................................... 28
Legal Aspect in Business...................................................................................................... 29
Financial Management ......................................................................................................... 30
Marketing Management ........................................................................................................ 31
Practicum on Qiraat (Reading Qur an).................................................................................. 32
Sharia Business Law ............................................................................................................ 33
Islamic Business Ethics ........................................................................................................ 34
Entrepreneurship ................................................................................................................. 35
Management Accounting ...................................................................................................... 36
Taxation I .............................................................................................................................. 37
Taxation II ............................................................................................................................. 38
Statistics Laboratory ............................................................................................................. 39
Accounting Research Methods ............................................................................................. 40
Cost Accounting.................................................................................................................... 41
Management Information System ......................................................................................... 42
Financial Statement Analysis and Stock Exchange.............................................................. 43
Sharia Financial Accounting ................................................................................................. 44
Business Feasibility Study .................................................................................................... 45
Management Control System ............................................................................................... 46
Page |4
Special Topic in Accounting.................................................................................................. 47
Auditing I ............................................................................................................................... 48
Accounting Theory ................................................................................................................ 49
Sharia Banking Accounting................................................................................................... 50
Management Audit................................................................................................................ 51
Forensic Accounting and Investigative Audit (optional subject)............................................ 52
Electronic Data Processing Audit (optional subject) ............................................................. 53
Accounting Information System ........................................................................................... 54
Banking Accounting .............................................................................................................. 55
Governmental Accounting..................................................................................................... 56
Auditing II .............................................................................................................................. 57
Intermediate Financial Accounting I...................................................................................... 58
Intermediate Financial Accounting II..................................................................................... 59
Advanced Financial Accounting I.......................................................................................... 60
Advanced Financial Accounting II......................................................................................... 61
Practice on Auditing .............................................................................................................. 62
Practice on Tax ..................................................................................................................... 63
Taxation Accounting ............................................................................................................. 64
Corporate Governance ......................................................................................................... 65
Page |5
A. Study Programme Overview
The Accounting Bachelor Study Programme at Faculty of Economic and Business, Syarif
Hidayatullah State Islamic University Jakarta was founded in 2001 and has been accredited by
National Accredited Board, Ministry of Education, Republic of Indonesia and follows two
concentrations: Finance and Auditing.
The programme is seven/eight semesters in duration, including the bachelor thesis. It is built up
modularly and equipped with a credit hours system. The content of one module are mutually
agreed upon on a topical and temporal basis regarding the attainability of partly qualifications.
Modules have credit points and are competed by taking an examination. The programme has
total 146 credit hours that is 2 to 3 credits a module. One credit point means a lecture hour of 50
minutes.
It takes about three and half years, but not more than seven years of studying. The completion of
the study programme leads to the Bachelor Degree (SE) of Accounting Science. The Graduates
in Accounting Science will have professional knowledge in accounting and specific knowledge in
finance or auditing. Islamic ethics, practices and understanding is framing this study programme.
This handbook will provide a brief overview what students could expect from a study programme
or exchange semester at Syarif Hidayatullah University Jakarta.
Wassalamuʼalaikum Wr. WB.
Jakarta, August 2015
Head of Accounting Department
Page |6
B. Lecture Overview
CODE
SUBJECTS
Credit
Hours
(SKS)
AKU 3020
Accounting Principle I
3
MNJ 2094
Introduction to Management and Business
3
EKO 3016
Microeconomic
3
MAT 3046
Business Mathematic
3
BHS 2131
Arabic I
2
BHS 2008
English I
2
POL 3057
Pancasila and Civic
2
SAG 3017
Islamic Studies I
2
EKO 3058
Islamic Economic Principles
2
AKU 4020
Accounting Principle II
3
EKO 3014
Macroeconomic
3
SAG 3017
Islamic Studies II
2
BHS 3131
Arabic II
2
BHS 4008
English II
2
STA 3016
Statistics
3
EKO 2077
Legal Aspect in Business
2
KOM 3048
Communications and Profession Ethic
3
AKH 2013
Islamic Business Ethic
2
AKU 4028
Intermediate Financial Accounting 1
3
AKU 4002
Cost Accounting
3
MNJ 3042
Financial Management
3
AKU 3019
Accounting Information System
3
EKO 4058
Taxation I
3
MNJ 4063
Marketing Management
3
HUK 3115
Sharia Business Law
2
SAR 5054
Practice on Ibada
0
SMT
SMT 1
SMT 2
SMT 3
Page |7
QUR 5033
Practice on Qiraat
0
AKU 4029
Intermediate Financial Accounting II
3
AKU 3007
Management Accounting
3
EKO 4006
Sharia Financial Accounting
3
EKO 5058
Taxation II
3
INF 3039
Management Information System
3
AKU 4021
Audit 1
3
EKO 3041
Financial Statement Analysis and Stock Market
3
AKU 3004
Advanced Financial Accounting 1
3
MNJ 1103
Management Control System
3
AKU 3022
Audit II
3
EKO 3022
Practice on Tax
2
AKU 1008
Governmental Accounting
3
AKU 3023
Sharia Banking Accounting
3
EKO 4031
Entrepreneurship
3
AKU 6004
Advanced Financial Accounting 2
3
AKU 4024
Accounting Theory
3
EKO 4068
Business Feasibility Study
3
AKU 4025
Accounting Research Method
3
BHS 3007
Indonesian Language
2
AKU 3026
Internal Audit
3
Optional Subjects 1
3
Optional Subjects 2
3
AKU 4026
Practice on Auditing
2
ABI 5060
Internship
4
AKU 3027
Special Topic in Accounting
3
AKU 5001
Practice on Financial Reporting
0
Thesis
6
ABI 9042
SMT 4
SMT 5
SMT 6
SMT 7
SMT 8
Page |8
C. Description of Courses
Page |9
Pancasila and Citizenship Education
Course Number
Unit Number
: POL 3057
: 2 Credit Hours
1. COURSE DESCRIPTION
Pancasila and Citizenship Education course is designed to develop students’ character and to
introduce students to the Indonesian virtues and morality. This course is offered in semester 1
in order to provide the students the philosophical foundation of the Indonesian State upon
which they could build their intellectual formation towards responsible citizens. This course
covers topics, such as state and sovereignty, Pancasila and its implementation, national
identity, democracy, citizen rights and responsibilities, constitution and rule of law, human
rights, geopolitics, geostrategy, regional autonomy, civil society, good governance, and
globalisation.
2. LEARNING OUTCOME
Upon the successful completion of this course, students are expected to understand:
- the history and the value of the Pancasila as the foundation of the Indonesian national
ideology with the parameters and factors to form the national identity
- the rationales of the state, the elements of state power and the government system
- the definition and the concept of the constitution, the dynamic implementation of
Indonesian constitution (UUD 45), the concept, the rationale and the implementation
- the definition, importance, meaning, and values of democracy and good governance at
all government levels
- the definition, the purpose, the development of human rights discourse and the function
of human rights enforcement agencies
- the definition and background of globalisation, the challenges and threats of
globalisation, and Indonesia in dealing with globalisation.
3. REFERENCES
- Tim ICCE UIN (2013). Pendidikan Kewarganegaraan (Civic Education) Pancasila,
Demokrasi, HAM, Masyarakat Madani dan Masyarakat Sipil dan Pemakzulan Kepala
Negara (Civic Education, Pancasila, Democracy, Human Rights, Civil Society, and
Impeachment). UIN and Prenada Media Jakarta
- Current literature
4. TEACHING METHOD
Overall the classes will apply a blended teaching approach consisting of lectures, discussions,
group works, self-study sessions, expert talks, etc.
5. GRADING SCHEME
The weighted average grading scale is used for this class. The work for this class is divided
into: class participation, homework assignments, mid-term exam and final exam.
Class Discussion and Participation : 30%
Mid-term Exam
: 30%
Final Exam
: 40%
P a g e | 10
Islamic Studies I
Course Number
Unit Number
: SAG 3017
: 2 Credit Hours
1. COURSE DESCRIPTION
This course is designed to introduce students to the basic understanding and discourses of
Islam and Islamic studies and comprises the study of Islamic literatures, such as Qur’an
(Qur’an science and Qur’an exegesis), hadith (hadith science) as well as Islamic ethics and
Sufism. The discussion also goes about the definition of Islamic studies, and the development
of Islamic studies in Muslim world and western world. Special focus will be brought on the
history of Islamic thoughts and movements in.
2. LEARNING OUTCOMES
Upon the successful completion of this course, students are expected to understand:
- the definition of Islamic studies, its coverage, purposes, and significances.
- the differentiation of Islam in the normative terms and Islam within academic discourse
context, as well as explain Islam as an object of study.
- the development of Islamic studies in the Muslim world, in the Western world, orient,
and other related issues
- the revelation process and the authenticity of Qur’an, development, and variances in
Qur’an exegesis, and selected examples of exegesis verses about the economy
- the definition of hadith, its development,
- the definition of Islamic Sufism, its development, figures and role in modern era.
3. REFERENCES
- Siraj, Said Aqil (2006). Tasawuf Sebagai Kritik Sosial (Sufism as Social Criticism), Mizan
Bandung
- Darban, Ahmad Adaby and Mustafa Kemal Pasha (2000). Muhammadiyah Sebagai
Gerakan Islam: Dalam Perspektif Historis dan Ideologis (Muhammadiyah as an Islamic
Movement: Historical and Ideological Perspectives), Pustaka Pelajar, Yogyakarta
- Woodward, Mark R. (1998). Jalan Baru Islam, Memetakan Paradigma Mutakhir Islam
Indonesia (The New Islam Way: A Current Paradigm of Indonesian Islam), Translated by
Ihsan Ali Fauzi, Mizan, Bandung
4. TEACHING METHOD
Overall the classes will apply a blended teaching approach consisting of lectures, discussions,
group works, self-study sessions, expert talks, etc.
5. GRADING SCHEME
The weighted average grading scale is used for this class. The work for this class is divided
into: class participation, homework assignments, mid-term exam and final exam.
Class Discussion and Participation : 30%
Mid-term Exam
: 30%
Final Exam
:
40%
P a g e | 11
Microeconomics
Course Number
Unit Number
: EKO 3016
: 3 Credit Hours
1. COURSE DESCRIPTION
This course is designed to introduce students to economic analysis of individuals, businesses,
and industry choices in the market economy. Topics include the price mechanism, supply and
demand, optimising economic behaviour, costs and revenue, market structures, factor
markets, income distribution, market failure, and government intervention.
2. LEARNING OUTCOME
Upon the successful completion of this course, students are expected to:
- understand economic concepts about the allocation of scarce resources
- understand how comparative advantage provides the basis for gains through trade
- understand the determinants of the demand and supply in a competitive market
- understand the role of prices in market economies and the consequences of price
controls
- define externalities and a public good and their impact to the market
- apply the production function
- explain the welfare loss in non-competitive markets.
3. REFERENCES
- Varian, Hal. (1996). Intermediate Microeconomics. W.W. Norton and Company. New
York.
- Hirschleifer J and Glazer, A. (1997). Price Theory and Applications. Prentice Hall.
- Sen, A. (1999). Micro Economics: Theory and Applications. Oxford University.
- Kreps, David, M. (1990). A Course in Microeconomic Theory. Princeton University Press.
- Case, K.E. & Fair, R.C. (2007). Principle of Economics Eighth Edition. Pearson Prentice
Hall.
4. TEACHING METHOD
Overall the classes will apply a blended teaching approach consisting of lectures, discussions,
group works, self-study sessions, etc.
5. GRADING SCHEME
The weighted average grading scale is used for this class. The work for this class is divided
into: class participation, homework assignments, mid-term exam and final exam.
Class Participation & Homework Assignments : 30%
Mid-term Exam
: 30%
Final Exam
: 40%
P a g e | 12
Introduction to Management and Business
Course Number
Unit Number
: MNJ 2094
: 3 Credit Hours
1. COURSE DESCRIPTION
This course is designed as an introduction to business and management and will familiarise
students with the techniques and organizational structure of doing business, as well as the
concept of business processes, management and entrepreneurship. Special focus will be
brought to the fundamentals of various approaches management activities such as planning,
decision-making, organising and coordinating work, leading/guiding/partnering, delegating,
etc. The characteristics of an organization will be covered in this course in the same way as
the organisational design, development and change. The discussion about the characteristics
of valuable/successful leaders will complete this course.
2. LEARNING OUTCOME
Upon the successful completion of this course, students are expected to:
- understand the evolution of business management theory
- understand the concept of business plan
- describe business managerial work within an organization
- explain the characteristics of a successful leader
- Explain the managing business organizational structures and its linkage to human
resource management as well as the economic and business success of the organisation.
3. REFERENCES
- Reinecke, John A., Schoell, William F. (1983). Introduction to Business. A Contemporary
View 4th Edition. Allyn and Bacon, Inc.
th
- Jones, Gareth R. and George, Jennifer M. (2009). Contemporary Management 6 Edition.
McGrawHill Irwin.
- Robbins, St. P., Coulter, Mary (2005). Management (8th Edition). Prentice Hall
th
- Boone and Kurt (2007), Contemporary Business, 11 Ed., Salemba Empat
4. TEACHING METHOD
Overall the classes will apply a blended teaching approach consisting of lectures, discussions,
group works, self-study sessions, etc.
5. GRADING SCHEME
The weighted average grading scale is used for this class. The work for this class is divided
into: class participation, homework assignments, mid-term exam and final exam.
Class Discussion and Participation
: 30%
Mid-term Exam
: 30%
Final Exam
: 40%
P a g e | 13
Accounting Principles I
Course Number
Unit Number
: AKU 3020
: 3 Credit Hours
1. COURSE DESCRIPTION
This course is designed to introduce students to the accounting principles and their
application to various businesses. The focus will be brought on the income determination,
asset valuation, and financial reporting. The course includes studies both - service and
merchandise operations including internal control and analysis of financial statements.
2. LEARNING OUTCOME
Upon the successful completion of this course, students are expected to:
- analyse routine business transactions and events
- summarise recorded data
- manage journals and ledgers
- prepare financial statements.
3. REFERENCES
- Financial Accounting IFRS Edition, Weygandt, Kimmel, Kieso. (2010). Wiley.
- Standar Akuntansi Keuangan, Ikatan Akuntan Indonesia
4. TEACHING METHOD
Overall the classes will apply a blended teaching approach consisting of lectures, discussions,
group works, self-study sessions.
5. GRADING SCHEME
The weighted average grading scale is used for this class. The work for this class is divided
into: class participation, homework assignments, mid-term exam and final exam.
Class Participation & Homework Assignments
: 30%
Mid-term Exam
: 30%
Final Exam
: 40%
P a g e | 14
Accounting Principles II
Course Number
Unit Number
: AKU 4020
: 3 Credit Hours
1. COURSE DESCRIPTION
This course is a continuation of introduction to accounting I, discusses recognition and
journalizing for inventories, cash, accounting for account receivable, fixed asset, natural
resources, intangible assets, depreciation and depletion expenses, liabilities, share’s
transaction, short term and long-term investment and cash flow reporting.
2. LEARNING OUTCOME
Upon the successful completion of this course, students are expected to:
- understand the terms of and accounting processes of inventories, accounts receivable,
fixed assets, natural resources, intangible assets, liabilities, stock and investment
transactions
- prepare bank reconciliations
- calculate cash flows.
3. REFERENCES
- Financial Accounting IFRS Edition, Weygandt, Kimmel, Kieso. (2010). Wiley.
- Standar Akuntansi Keuangan, Ikatan Akuntan Indonesia
4. TEACHING METHOD
Overall the classes will apply a blended teaching approach consisting of lectures, discussions,
group works, self-study sessions.
5. GRADING SCHEME
The weighted average grading scale is used for this class. The work for this class is divided
into: class participation, homework assignments, mid-term exam and final exam.
Class Participation & Homework Assignments
: 30%
Mid-term Exam
: 30%
Final Exam
: 40%
P a g e | 15
English I
Course Number
Unit Number
: BHS 2008
: 2 Credit Hours
1. COURSE DESCRIPTION
This course is designed for students of the international programme and covers areas such as
corrective exercises and reviews of some points of the English grammar and usage. The
course foresees to train the skills that students will be prepared to continue their studies in the
English programme of the faculty. The overall focus will be brought to the sharpening of oral
and written skills in English as the language of education. In order to facilitate the transition
of Indonesian students to study abroad, presentation techniques and delivery skills are
integrated in this course.
2. LEARNING OUTCOME
Upon the successful completion of this course, students are expected to:
- improve the writing and grammatical skills by:
- writing essays in the state of the art in a length of 500 words
- proofreading essays for grammatical, contextual, and spelling errors
- improve the reading skills by:
- reading and summarising essays
- developing greater flexibility of thought through reading
- applying logical thinking in analysing and developing persuasive discourse
- be prepared with test-taking skills for TOEFEL or IELTS.
3. REFERENCES
- Leech, Geoffrey. (1989). An A-Z of English Grammar & Usage. Nelson English Language
Teaching. London.
- McPherson, Elisabeth and Gowan, Gregory. (1987). Plain English Please: A Rhetoric,
Fifth Edition. McGraw-Hill.
- Yorkey, Richard C. Study Skills for Students of English as a Second Language. McGrawHill.
4. TEACHING METHOD
Overall the classes will apply a blended teaching approach consisting of lectures, discussions,
group works, self-study sessions, etc.
5. GRADING SCHEME
The weighted average grading scale is used for this class. The work for this class is divided
into: class participation, homework assignments, mid-term exam and final exam.
Class Discussion and Participation
: 30%
Mid-term Exam
: 30%
Final Exam
: 40%
P a g e | 16
Arabic I
Course Number
Unit Number
: BHS 2131
: 2 Credit Hours
1. COURSE DESCRIPTION
This course is specially designed for students coming from general or secular senior high
schools who do not have foundation knowledge in Arabic. The course teaches elementary
level of Arabic to facilitate the students so that they can read, write, and understand basic
Arabic for the daily use with a modest vocabulary.
2. LEARNING OUTCOMES
Upon the successful completion of this course, students are expected to:
- become familiar with basic Arabic conversation
- memorise Arabic daily vocabularies (35 words per week)
- make a 20-to-30-minute conversation on al-Tahiyyah wa al-Ta’aruf, al-Usratu, alsakan 1, al-Sakan 2-3, al-Hayat al-Yaumiyyah, al-Tha’am al-Syarab, al-Shalat, alDirasah, al-‘Amal, al-Tasawwuq, and al-Jawwu
- apply the Past, Present and Future Tenses
- design correct Arabic sentences, clauses, and phrases.
3. REFFERENCES
- Madinah Arabic
- Al-‘Arabiyyah baina Yadaika
- Ta’lim al-Lughati al-‘Arabiyyah li Ghairi al-Nathiqin Biha
- Al-Syeikh Musthafa Ghalaini, Jami’ al-Durus al-‘Arabiyyah (3 jilid), al-Maktabah al‘Ashriyyah, Shaida’ - Beirut
- Sulaiman Fayyad, Al-Nahwu al-‘Ashri, Dalil Mubassath Li Qawa’id al-Lughati al‘Arabiyyah, Markaz al-‘Ahram li al-Tarjamati wa al-Nasyri
- Wehr, Hans, I. Cowan and J. Milton (1976). A Dictionary of Modern Written Arabic,
Spoken Language Services, Inc., 3rd Ed., New York
4. TEACHING METHOD
Overall the classes will apply a blended teaching approach consisting of lectures, quizzes,
practices, discussions, group works, self-study sessions, expert talks, etc.
5. GRADING SCHEME
The weighted average grading scale is used for this class. The work for this class is divided
into: class participation, homework assignments, mid-term exam and final exam.
Class Discussion and Participation : 30%
Mid-term Exam
: 30%
Final Exam
: 40%
P a g e | 17
Mathematical Business
Course Number
Unit Number
: MAT 3046
: 3 Credit Hours
1. COURSE DESCRIPTION
This course is designed to introduce students to mathematics the “language” of Economics
and Business and to build a solid mathematical foundation to understand both theoretical
models and empirical estimations that students will encounter in economics and business
literature. This course intends to upgrade students’ mathematical skills for graduate work in
economics and business, to learn about basic mathematical concepts and methods and to
relate them to various types of economics and business analysis.
2. LEARNING OUTCOME
Upon the successful completion of this course, students are expected to:
- understand basic mathematical methods in the context of economics and business
management
- apply the knowledge of mathematical analyses commonly used in economics and
business literature
- identify and apply appropriate mathematical tools to use when facing
economic/business mathematics problems.
3. REFERENCES
- Chiang, Apha C. and Wainwright, Kevin. Fundamental Methods of Mathematical
Economics 4th Ed. McGraw-Hill.
- Dowling, Edward T. (1992). Introduction to Mathematical Economics. McGraw-Hill.
- Simon, Carl P. and Blume, Lawrence E. (1994). Mathematics for Economists. W.W.
Norton, Inc.
- Hamja, Yahya (2013), Matematika Ekonomi dan Bisnis Terapan, Electra Global
(Mathematics for Applied Economics and Business), Jakarta
4. TEACHING METHOD
Overall the classes will apply a blended teaching approach consisting of lectures, discussions,
group works, self-study sessions, etc.
5. GRADING SCHEME
The weighted average grading scale is used for this class. The work for this class is divided
into: class participation, homework assignments, mid-term exam and final exam.
Quizzes and Assignment
: 30%
Mid-term Exam
: 30%
Final Exam
: 40%
P a g e | 18
Islamic Studies II
Course Number
Unit Number
: SAG 3017
: 2 Credit Hours
1. COURSE DESCRIPTION
This course is designed as an advanced course of the previous Islamic Studies 1 course and
focuses on the study of Ushul Fiqh (the Principles of Islamic Jurisprudence) and Fiqh
(Islamic Jurisprudence) including Islamic Jurisprudence on worship, marriage, and crimes
(ibadah, munakahat, and jinayat).
2. LEARNING OUTCOMES
Upon the successful completion of this course, students are expected to:
- explain the definition of Ushul Fiqh
- memorize and explain the 20 principles of Ushul Fiqh
- gain a deeper understanding for:
- the procedure of law drafting
- the fiqh and tarikh tasyri’ (the history of Islamic jurisprudence)
- the madhhab (schools of thought within fiqh), and the branches of madhhab in
Islamic law
- the contemporary issues under discussion
- Islamic virtues and morale.
3. REFERENCES
- As-Sayis, Syekh Muhammad Ali (1996). Sejarah Pembentukan dan perkembangan Hukum
Islam (The History of the Formulation and Development of Islamic Law), Akademika
Pressisndo, Jakarta
- Djazuli, H.A (2006), Kaidah-Kaidah Fikih (Principles of Islamic Jurisprudence), Kencana,
Jakarta
- Hallaq, W. B. (2004). A History of Islamic Legal Theories: An Introduction to Sunni Usul
al-Fiqh (Vol. 4th Edition). Cambridge: Cambridge University Press.
- Distribution of additional literature during the lecture
4. TEACHING METHOD
Overall the classes will apply a blended teaching approach consisting of lectures, discussions,
group works, self-study sessions, expert talks, etc.
5. GRADING SCHEME
The weighted average grading scale is used for this class. The work for this class is divided
into: class participation, homework assignments, mid-term exam and final exam.
Class Discussion and Participation : 30%
Mid-term Exam
: 30%
Final Exam
: 40%
P a g e | 19
Macroeconomics
Course Number
Unit Number
: EKO 3014
: 3 Credit Hours
1. COURSE DESCRIPTION
This course is designed to introduce classic macroeconomic issues such as growth, inflation,
unemployment, interest rates, exchange rates, technological progress, and budget deficits.
The course will provide a unified framework to address these issues and to study the impact
of different policies, such as monetary and fiscal policies, on the aggregate behaviour of
individuals. These analytical tools will be used to understand countries economic
development and how economic policy initiatives affect macroeconomic performances.
2. LEARNING OUTCOME
Upon the successful completion of this course, students are expected to:
- understand how to measure overall economic activities, including GDP,
unemployment and inflation
- understand the fundamental determinants of a nation's long-run economic growth
- understand the role of financial markets and interest rates in determining national
saving, consumption and investment
- comprehend what money is, where it comes from, and how it is related to inflation
- identify the fundamental determinants of exchange rate fluctuations
- understand the nature and causes of aggregate fluctuations in the short-run
- identify the objectives and nature of government macroeconomic stabilisation policies.
3. REFERENCES
- Case, K.E. & Fair, R.C. (2007). Principle of Economics Eighth Edition. Pearson Prentice
Hall.
4. TEACHING METHOD
Overall the classes will apply a blended teaching approach consisting of lectures, discussions,
group works, self-study sessions, etc.
5. GRADING SCHEME
The weighted average grading scale is used for this class. The work for this class is divided
into: class participation, homework assignments, mid-term exam and final exam.
Class Participation & Homework Assignments
: 30%
Mid-term Exam
: 30%
Final Exam
: 40%
P a g e | 20
Communication and Profession Ethics
Course Number
Unit Number
: KOM 3048
: 3 Credit Hours
1. COURSE DESCRIPTION
This course is designed to introduce students to the function of communication and concept
applied by the accounting profession in order to provide them the tools to solve the most
frequent communication problems, which occur among stakeholders and experts. Special
focus is brought on the norms and code of conduct applied within the accounting profession
and the governance in business.
2. LEARNING OUTCOMES
Upon the successful completion of this course, students are expected to:
- understand the basic concepts of communication
- explain communication in companies and organisations
- understand cross culture communications
- explain the challenges of cross culture communications in a company
- understand the basic concept of ethic conduct
- explain business behaviour and environment of businesses
- explain accounting ethical conduct
- explain ethical conduct in management and financial accounting.
3. REFERENCES
- Brooks, L.J., Business and Professional Ethics for Accountants, South-Western College
Publishing (2000).
- Duska R.F., and Duska, B.S., Accounting Ethics, Blackwell Publishing (2003).
- Francis, R.D., Ethics and Corporate Governance: an Australian Handbook, University on
New South Wales Press Ltd. (2000).
- IAPI, Kode Etika Akuntan Publik Indonesia (2009)
- AICPA, Code of Professional Conduct
- Any cases review about ethical in accounting.
4. TEACHING METHOD
Overall the classes will apply a blended teaching approach consisting of lectures, discussions,
group works, self-study sessions, analysis, expert talks, etc.
5. GRADING SCHEME
The weighted average grading scale is used for this class. The work for this class is divided
into: class participation, homework assignments, mid-term exam and final exam.
Class Discussion and Participation : 30%
Mid-term Exam
: 30%
Final Exam
: 40%
P a g e | 21
Internal Audit
Course Number
Unit Number
: AKU 3026
: 3 Credit Hours
1. COURSE DESCRIPTION
This course is designed to introduce students to the basic concept of Internal Audit,
Professional Standards and Code of Conduct of Internal Auditors. This course also discusses
topics such as internal control, risk management, staffing, internal audit cycles, and those
related to Good Corporate Governance.
2. LEARNING OUTCOMES
Upon the successful completion of this course, students are expected to:
- understand the concept of Internal Audit
- understand the practice of Internal Audit
- apply the standards of Internal Audit and Internal Control
- explain the value code of conduct of internal Audit
- evaluate basic principles of Good Corporate Governance.
3. REFERENCES
- Sawyer’s, (2009). Internal Auditing
- Kumaat Valery G (2011). Internal Audit, Erlangga, Jakarta
- Distribution of additional literature during the lecture
4. TEACHING METHOD
Overall the classes will apply a blended teaching approach consisting of lectures, discussions,
group works, self-study sessions, expert talks, etc.
5. GRADING SCHEME
The weighted average grading scale is used for this class. The work for this class is divided
into: class participation, homework assignments, mid-term exam and final exam.
Class Discussion and Participation : 30%
Mid-term Exam
: 30%
Final Exam
: 40%
P a g e | 22
English II
Course Number
Unit Number
: BHS 4008
: 2 Credit Hours
1. COURSE DESCRIPTION
This course is developed to provide students a practicing floor to improve their writing and
oral skills as well as their critical thinking. Content-wise this course will involve reading,
discussing, and analysing works of literature, primarily in the areas of poetry, drama, short
stories, journal writing, creative projects, and research projects.
2. LEARNING OUTCOME
Upon the successful completion of this course, students are expected to:
- understand folktales/short stories, elements of fiction, and literary analysis
- understand elements of style, cultural context, and narrative writing
- identify grammar in terms of semi-colon, prepositions, articles and short stories,
thematic elements, creative projects
- identify grammar in terms of irregular verbs, active and passive voice, Persepolis, and
create research projects
- be enabled to a fluent oral presentation and improved writing style
- aggregate their vocabulary to the level of advanced users
- prepared to achieve an IELTS level between 5.5 and 6.
3. REFERENCES
To be distributed during lecture period.
4. TEACHING METHOD
Overall the classes will apply a blended teaching approach consisting of lectures, discussions,
group works, self-study sessions, presentations, essay writing, etc.
5. GRADING SCHEME
The weighted average grading scale is used for this class. The work for this class is divided
into: class participation, homework assignments, mid-term exam and final exam.
Class Discussion and Participation
: 30%
Mid-term Exam
: 30%
Final Exam
: 40%
P a g e | 23
Arabic II
Course Number
Unit Number
: BHS 3131
: 2 Credit Hours
1. COURSE DESCRIPTION
This course is designed as a course built on the course Arabic 1 and aims to improve
students’ ability in Arabic language to achieve the level of an independent user. The course is
structured in extending the vocabulary and to introduce students to the next level of grammar
and semantics in the Arabic language.
2. LEARNING OUTCOMES
Upon the successful completion of this course, students are expected to:
- extend the vocabulary to the level of an independent user
- improve and apply the grammar correctly
- ready and summarise selected articles from Arabic newspaper
- be enabled to conduct 20 – 30 conversations at a topic of general interest
- understand and summarise documentary films to general issues.
3. REFERENCES
- Madinah Arabic
- Al-‘Arabiyyah baina Yadaika
- Ta’lim al-Lughati al-‘Arabiyyah li Ghairi al-Nathiqin Biha
- Al-Syeikh Musthafa Ghalaini, Jami’ al-Durus al-‘Arabiyyah (3 jilid), al-Maktabah al‘Ashriyyah, Shaida’ - Beirut
- Sulaiman Fayyad, Al-Nahwu al-‘Ashri, Dalil Mubassath Li Qawa’id al-Lughati al‘Arabiyyah, Markaz al-‘Ahram li al-Tarjamati wa al-Nasyri
- Hans Wehr, (I.Cowan, J.Milton, Ed.), a Dictionary of Modern Written Arabic, Spoken
Language Services, Inc., 3rd ed., 1976, New York
- Current literature will be distributed during lectures
4. TEACHING METHOD
Overall the classes will apply a blended teaching approach consisting of lectures, quizzes,
discussions, group works, self-study sessions, presentations, essay writing, etc.
5. GRADING SCHEME
The weighted average grading scale is used for this class. The work for this class is divided
into: class participation, homework assignments, mid-term exam and final exam.
Class Discussion and Participation : 30%
Mid-term Exam
: 30%
Final Exam
: 40%
P a g e | 24
Indonesian Language
Course Number
Unit Number
: BHS 3007
: 2 Credit Hours
1. COURSE DESCRIPTION
This course is designed to introduce students about the history of Bahasa Indonesia, the
influence of vernacular and foreign languages to Bahasa Indonesia, the standard and
nonstandard types as well as to teach them in reasoning, advanced writing techniques,
planning essays and papers, techniques of paragraph development, structuring effective
sentences, diction, standard spelling of Bahasa Indonesia, composition, and analysis of the
use of Bahasa Indonesia.
2. LEARNING OUTCOMES
Upon the successful completion of this course, students are expected to:
- understand the evolution of Bahasa Indonesia as a language
- understand standard and non-standard types
- apply the reasoning process
- compose definitions in writing
- apply advanced writing techniques in essays to given topics
- compose effective sentences, to use correct diction or choice of words and grammar.
3. REFERENCES
- Fitriyah ZA, Mahmudah-Hindun. (2012), Bahasa Indonesia Budayaku (Indonesian
Language My Culture), Revised Edition, Duta Citra Mandiri, Jakarta
- Mulyati,
Yeti. (2008). Bahasa Indonesia (Indonesian Language), BMP
MKDU4110/3SKS/Modul 1-9, Ed.1. Universitas Terbuka, Jakarta
- Suhardi, dkk (2997). Sintaksis Bahasa Indonesia (Indonesian Syntax), BMP
PISA4232/3SKS/Modul 1-9, Universitas Terbuka, Jakarta
- Suparno and Mohamad Yunus (2003). Keterampilan Dasar Menulis (Basic Writing Skills),
BMP PGSD4303/3SKS/Modul 1-6., Universitas Terbuka, Jakarta
- Distribution of additional literature during lectures
4. TEACHING METHOD
Overall the classes will apply a blended teaching approach consisting of lectures, discussions,
group works, self-study sessions, presentations, etc.
5. GRADING SCHEME
The weighted average grading scale is used for this class. The work for this class is divided
into: class participation, homework assignments, mid-term exam and final exam.
Class Discussion and Participation : 30%
Mid-term Exam
: 30%
Final Exam
: 40%
P a g e | 25
Statistics
Course Number
Unit Number
: STA 3016
: 3 Credit Hours
1. COURSE DESCRIPTION
This course is designed to familiarize students with the foundations of statistical theories and
introduce students to the state of the art process of statistical research applied in academic
and professional practice. Primary topics include graphing and summarising data, probability,
estimation, hypothesis testing and regression analysis.
2. LEARNING OUTCOME
Upon the successful completion of this course, students are expected to:
- distinguish between descriptive and inferential statistics
- know different methods of sample selection
- apply probability concepts
- understand how the normal distribution can be used to represent certain types of
continuous phenomena
- apply the central limit theorem
- calculate the confidence interval estimates for the mean and the proportion
- apply hypothesis-testing methodology as a technique for decision-making
- develop regression models
- analyze correlation as a measure of the strength of the association between two
variables.
3. REFERENCES
- Arora, P.N., Arora, Sumeet, Arora, S., and Arora, A. (2007). Comprehensive Statistical
Methods. S. Chand Limited.
- Gupta, S.P. Statistical Methods 28th Edition. Sultan Chand.
4. TEACHING METHOD
Overall the classes will apply a blended teaching approach consisting of lectures, discussions,
group works, self-study sessions, etc.
5. GRADING SCHEME
The weighted average grading scale is used for this class. The work for this class is divided
into: class participation, homework assignments, mid-term exam and final exam.
Class Participation & Homework Assignments
: 30%
Mid-term Exam
: 30%
Final Exam
: 40%
P a g e | 26
Practicum on Ibadah (Islamic Worship)
Course Number
Unit Number
: SAR 5054
: 0 Credit Hours (certificate)
1. COURSE DESCRIPTION
This practicum is designed to teach students the knowledge and understanding of the ethics
and procedures of worships and rituals in Islam, and the ability to practice them in
accordance with the correct procedures and rules. This practicum is a prerequisite course for
taking any academic activities and for taking the final exam.
2. LEARNING OUTCOMES
Upon the successful completion of this practicum, students are expected to:
- understand and to practice correct Islamic worships both the mandatory (wajib) and
optional (sunnah)
- understand and practice other forms Islamic rituals
- get prepared for living in the Islamic community.
3. REFERENCES
- Sadili, Ahmad Nawawi (2010). Panduan Praktik Lengkap Shalat Fardhu dan Sunnah
(Comprehensive Guidance of the practice of Salat Fardhu (compulsory) & Sunnah
(optional)), Ed.1, Amzah
- Purnasiswa (2011). Panduan Praktek dan Visualisasi Ibadah (Guidance and Visualization
of Islamic Worship Practices), Turats and Lirboyo Press
- Pondok Pesantren al Falah, Fiqh Ibadah Panduan Lengkap Beribadah Versi Ahlusunnah
(Islamic Law of Worshiping, Comprehensive Guidance of Worshiping Based ib Sunni
Teaching), Ploso Kediri
4. TEACHING METHOD
Overall the classes will apply a blended teaching approach consisting of lectures, discussions,
group works, self-study sessions, practicing, etc.
5. GRADING SCHEME
No grading
P a g e | 27
Principles of Islamic Economics
Course Number
Unit Number
: EKO 3058
: 2 Credit Hours
1. COURSE DESCRIPTION
This course is designed to introduce students to the principles of Islamic Economics and will
refer to the principles of Islamic economics as stated in the Qur’an and Hadith, and to
economics theories postulated by classical ulema (Islamic scholars). This course is built on
the foundation of the existing economic theories of microeconomics and macroeconomics
and is using empirical analysis in order to improve the validity of the theories.
2. LEARNING OUTCOMES
Upon the successful completion of this course, students are expected to
- explain the definition, history, purpose and use of Islamic economics and its principles
and to set the boundaries of the conventional economics
- be enabled to compared Islamic economics against Socialism and Capitalism
- explain the demand and supply theory, the elasticity of demand and supply and to
outline the Islamic view on those
- understand the Islamic financial system and investment and to compare it against the
conventional financial system
- understand the principles of fiscal and monetary policy in Islamic economy, their
instruments and application.
3. REFERENCES
- Dr. Rozalinda, M.Ag (2014). Ekonomi Islam: Teori dan Aplikasinya Pada Aktivitas
Ekonomi (Islamic Economics: Theory and Its Application in Economic Activities), PT.
Raja Grafindo Persada
- Nasution dkk. (2012). Pengenalan Eksklusif Ekonomi Islam (Exclusive Introduction to
Islamic Economic), Ed.4, Prenada Media
- Dr. Syauqi Ahmad Dunya (1994), Al Iqtishas al Islami/ Sistem Ekonomi Islam (Islamic
Economic System), Fikahati Aneska, Jakarta
- Distribution of additional literature during lectures
4. TEACHING METHOD
Overall the classes will apply a blended teaching approach consisting of lectures, discussions,
group works, self-study sessions, expert talks, etc.
5. GRADING SCHEME
The weighted average grading scale is used for this class. The work for this class is divided
into: class participation, homework assignments, mid-term exam and final exam.
Class Discussion and Participation : 30%
Mid-term Exam
: 30%
Final Exam
: 40%
P a g e | 28
Indonesian Economics
Course Number
Unit Number
: EKO 3052
: 2 Credit Hours
1. COURSE DESCRIPTON
This course is designed to provide students an insight to the specifics of the Indonesian
economic system in its concepts, structure, implementation, and to focus on the problems
raised in the application of the Indonesia’s economic system.
2. LEARNING OUTCOMES
Upon the successful completion of this course, students are expected to
- understand the history, definition, concepts of the Indonesian economic system, the
economic actors and their roles
- present the structural transformation of Indonesia’s economy
- explain Indonesia’s State Budget for the economic sector and Balance of Payment
- discuss the impact of the income gap and poverty
- present the specifics of the Indonesian financial sector, banking and alternative funding
possibilities applicable
- explain Indonesia fiscal and monetary policy
- discuss Indonesia’s international economic integration and its influence to Indonesia’s
economy
- understand the origin of Indonesia’s economic crises.
3. REFERENCES
- Tambunan, Tulus T.H. (2010). Perekonomian Indonesia (Indonesian Economy), Ghalia
Indonesia, Jakarta
- Basri, Faisal H. (1995). Perekonomian Indonesia Menjelang Abad XXI: Distorsi, Peluang
dan Kendala (Indonesian Economy Approaching the 21st Century: Distortion,
Opportunity, and Challenges), Erlangga, Jakarta
- van Zanden, Jan Luiten and Daan Marks (2012). Ekonomi Indonesia 1800-2010
(Indonesian Economy 1800-2010: Between Drama and Development Miracle. Kompas,
Jakarta
- Current literature will be distributed during lectures
4. TEACHING METHOD
Overall the classes will apply a blended teaching approach consisting of lectures, discussions,
group works, self-study sessions, expert talks, etc.
5. GRADING SCHEME
The weighted average grading scale is used for this class. The work for this class is divided
into: clas