The vision and mission of the MAKSI study program were revealed to be a competency-based curriculum to achieve it. Competencies built for graduates of the MAKSI FBE UBAYA study program are to become business leaders who:

  1. Able to solve business problems by utilizing accounting through a holistic approach.
  2. Able to develop business organizations that are proactive-adaptive to the dynamics of the business environment.
  3. Able to develop accounting knowledge and applications in business for the wider community.
  4. Have the ethics and leadership character as a responsible global citizen (Global Citizenship ).
  5. Have critical thinking.
  6. Have creative thinking.
  7. Have networking competence.

The curriculum of the MAKSI study program is designed with a focus on course content in accordance with international standards, learning methods that further stimulate critical and creative thinking and are supported by an effective learning quality assurance system.


Currently there are three specializations / concentrations offered by the Master of Accounting study program: Financial Accounting, Accounting and Management Control and Business Information Systems. Specific competencies for each specialization to be built are:

  1. Financial Accounting
    Focusing on building the competencies of business leaders who are able to build good corporate governance and effective communication to stakeholders.
  2. Accounting and Management Control
    Focusing on building the competencies of business leaders who are capable of strategic and tactical planning and control based on the uniqueness of the organization being led.
  3. Business Information Systems
    Focusing on building competencies business leaders who are able to utilize effective business information systems in building strategic relationships across organizations.


Specific competencies to be built for each subject can be seen in the syllabus of each subject. The number of courses that must be taken as a minimum requirement for graduation is 14 courses divided into 10 compulsory subjects of all concentrations, 2 concentration courses and 2 elective courses. The compulsory subject group of all concentrations consists of various subjects that provide competence core and unique that must be owned by MAKSI UBAYA graduates as the main stock in taking part in the world of work. Concentration group groups consist of various subjects that provide additional competencies to strengthen core competencies and become a special interest of students to work after graduation. Elective course groups consist of courses that provide their own uniqueness / color based on the development of original thinking from students but are not part of the core competencies above as an additional characteristic of MAKSI UBAYA graduates. The grouping of subjects is as follows:

Mandatory Courses (21 credits)

Table 1
Mandatory Courses

1. 912338Akuntansi Manajemen3
2.972101Akuntansi Keuangan3
3.972102Jasa Audit dan Atestasi3
4.912333Sistem Informasi Manajemen3
5.912349Lingkungan Bisnis3
6.971103Hukum Bisnis3
7.974416Talentpreneurship dan Perencanaan Bisnis3
8.974417Fraud Detection and Ethics3
9.910113Metode Riset3

Concentration Courses
(6 credits for each concentration):

Table 2
Financial Accounting Concentration Courses

1.911463Accounting, Valuation, and Decision Making3
2.974418Corporate Governance and Reporting3

Table 3
Accounting Concentration and Management Control Courses

1.912344Sistem Pengendalian Manajemen3
2.912339Manajemen Stratejik3

Table 4
Accounting Information Systems Concentration Subject

1.973210Sistem Informasi Akuntansi3
2.973212Analisis dan Perancangan Sistem Bisnis3

Table 5
Innovation Accounting Concentration Subjects

1.911451Accounting for Creative Industries3
2.911465Innovation Accounting for Managerial Practise3

Elective Courses (6 credits) can be chosen from Table 6 *.

Table 6
Elective Courses

1.911451Budaya Organisasi3
2.911465Global Strategic Finance3
3.912334Manajemen Pemasaran3
4.912347Manajemen Operasional3
6.973308Pengukuran Kinerja Bisnis3
7.973211Audit Sistem Informasi3
8.911469Professional Financial Planning3
9.912348Sumber Daya Manusia dalam Perspektif Organisasi3
Mata kuliah wajib konsentrasi di luar konsentrasi yang dipilih mahasiswa dalam lingkup MAKSI
Mata kuliah lainnya dalam lingkup Magister Manajemen dengan seijin Ketua Program Studi

* Requirement for opening elective courses is if there are at least four (4) participants.

The standard sequence for taking courses is as follows:

First semester

  1. Management Accounting (3)
  2. Financial Accounting (3) Audit and Attestation Services (3)
  3. Business Law (3)

Short semester

  1. Management Information Systems (3)
  2. Business Environment (3)

Second semester

  1. Talentpreneurship and Business Planning (3)
  2. Fraud Detection and Ethics (3)
  3. Research Methods (3) Concentration courses 1 (3)
  4. Elective courses 1 (3)

Third Semester

  1. Thesis (6)
  2. Concentration courses 2 (3)
  3. Elective courses 2 (3)

Under special conditions, students can take courses in one trimester exceeding the above provisions but must with the permission of the Chair of the Study Program. Each course has a map of the courses, an outline of the learning program, lecture program units and syllabus as guidelines for teaching implementation. The course syllabus contains a summary of weekly lecture events that guide students to attend the course for one trimester.

Study Load and Duration

The minimum study load of the MAKSI Study Program is 45 semester credit units (SKS) with a standard study period of 3 semesters and 1 short semester. The lecture activities are carried out for 14 weeks per semester with face to face for 65 minutes per credit. If one course has 3 credits it means that the normal course length for each face-to-face session is 3 hours 15 minutes. To be able to take the exam, students are required to have a minimum attendance of 75% from 14 meetings.

Lecture Literature

The literature used includes, among others, textbooks, journal articles, working papers, case study reports, proceedings and various other literature that are considered to be able to enrich lecture material. The literature can be accessed through the UBAYA library collection both in hard copy and soft copy (electronic version). Currently UBAYA has access to various on-line journal databases, including: Science Direct, Emerald, SpringerLink, Wiley Interscience, Ingenta Connect, Taylor & Francis, EBSCO, Infotrac GALE and Proquest. The database contains thousands of international journal titles relevant to the fields of business and accounting.

Learning and Assessment Methods

The method used consists of tutorials, discussions, seminars / presentations, field practices and company visits. Each course has a composition of a combination of different learning methods depending on the competency to be developed through general and specific instructional objectives written in the Course Map, Outline of Learning Programs, Lecture Program Units and Syllabus. The method used determines the assessment criteria for the course. Students can obtain the above information from the syllabus of each course that is distributed by the lecturer at the beginning of the lecture.


For registration and further information,

please contact :

Program MM-Maksi Gedung pascasarjana Lt.2

Jl. Raya Kalirungkut, Surabaya.

Telp. : 031-2981190

© 2019. Pasca Sarjana Ubaya

Weekly Newsletter