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Display also discussion : Overall Information Study Program & Concentration eact PTS Study Load & Study Period
See also :   » Other Studies Program     » Study Programs List
Study Program Name:Accounting (D-3)
Science group:Economy
Concentration / Specialisation:☞ Financial Accounting
☞ Management Accounting
☞ Accounting for the Public Sector
☞ Syariah Accounting
☞ Accounting Examination (Auditing)
☞ Taxation
☞ Accounting Information Systems (AIS)
Graduate Title / Mention:Accounting Associate Expert (Ahli Madya or Ahli Madya Akuntansi)
Title abbreviations according EYD:A.Md. or A.Md.Ak.
Title abbreviations are popular (used public):AMd. or AMd.Ak.
PTS organizers (please click):STIE PEMUDA - Pelita Mulia Indonesia College of Economics
STIE WP- College of Economic Widya Persada
Universitas Buddhi Dharma- Buddhi Dharma University
Study Period & Study Load (Credits) :
SMA/SMU, SMK graduates, equivalent proceed to
D3 Accounting
Study Load = 110 - 116 sksStudy Period =
6 semester
D2, D1 graduates, transfer proceed to
D3 Accounting
Study Load = Calculated from remaining creditsStudy Period =
Calculated remaining credits

Curriculum / Subjects Courses:See below
Prospectus (Objectives, Competencies, Job Prospects / Career Graduates):See below

Title/mention above is a title often used (not necessarily used PTS).

Regarding title (for S1, S2, S3) or mention (for diploma) which is used by universities in Indonesia currently has no standard (not standard) again, although the government has made the rules, but most colleges only obey some of the rules the. It can not be blamed, because the development of the science group is very rapid and led to new branches of science which is an integration of several scientific groups, making it difficult for universities to classify these branches of the science group that created the government.

Similarly, by making short title / mention such, people tend to create their own abbreviations that are even more popular than EYD Indonesian rule.

Below given curriculum / course and prospectus (competency, job prospects / career graduates, etc.). For subjects study program of presented here is a slice (and some combination) of a college curriculum, so it is possible some no elective courses at the college, or the slightly different name of his courses.


Prospectus of D3 Accounting


Accounting Sciences is developing very fast in supporting the needs of corporate, government and society in the face of globalization.

One of the fundamental nature of accounting is to provide financial information quickly, precisely and accurately by using information technology, so have the accountability to all users in order to establish good corporate governance and good government governance.

D-3 Accounting program creates graduates who are competent and able to master the financial accounting application, examination and analysis of the financial statements of the company's commercial and public sector as an assistant manager or entrepreneur who is able to create and develop and implement systems and procedures for accounting and financial professionals as well as capable of understand the development of the field of information technology systems and financial accounting applicable.
Excellence & Advantage of D3 program In General
Diploma Program Three (D3) and Bachelor (S1) have their respective advantages, both are needed in the working world. Generally graduate Diploma Program Three (D3) has the designation / title "Associate Expert" abbreviated A.Md. , while the graduate program or bachelor degree (S1) has a "Bachelor" .

Excellence & Advantage of D3 program :
  • Study period of 6 semesters (3 years), so the faster pass than S1, and of course the total cost of their studies lighter than S1, so for people who want a quick plunge in the world of work, it is advisable to take a D3 program.
  • Lecture material more applicable (practice) so it tends to be "ready to use" than S1, but it still depends on each individual.
  • Need for labor to more D3 than S1, because D3 will fill the middle level in the pyramid organizational structure and management of the company.
  • Etc.
Competencies of Graduates of D3 Accounting
D3 Accounting graduate provided with the knowledge, ethics, ability and skills to prepare financial statements and tax commercial; perform calculations, charging, and reporting of tax returns; has the ability as planners, implementers, auditors, and accounting systems analyst service, commercial, and industry;-budgeting service, commercial, and industrial; planners, controllers, and business decision makers; analyst financial statements, investments, and stock; analyze financial statements of public sector for the development of public sector institutions; able to perform a quantitative analysis of the accounting field; able to carry out the examination and analysis of the financial statements of commercial and public sector; able to create and develop and implement accounting systems and procedures; has expertise in tax management, etc.

Basic competence Associate Expert (D3) Accounting is to have quality and intellectual integrity; highly competitive both academically and morally; able to adjust to the changes; realize that science is always advancing and evolving; able to browse and obtain scientific information; know how and be constantly learning; handling each problem, and is able to reveal the structure of the core problems and set priorities stages of completion; know and can take advantage of the usefulness of information technology can apply science and knowledge, competent and skilled in the areas of accounting, can solve the problem logically, utilize data / information available; able to use these concepts to explain things that are not / less clear; able to work independently and in an effort; able to actively participate in the working group; able to communicate with experts in the field of expertise another and take advantage of their assistance; able to effectively utilize the resources available; able to start the pilot establishment of entrepreneurship units in accounting, able to follow new developments in the field of accounting, following the course of study at the next level.

Graduate of D3 Accounting has strong integrity, the ability to communicate both orally and in writing, ability to cooperate in teams, the ability to understand science to ethics, the ability to understand the knowledge in the field of accounting, the ability to lead others.
Profession and Career Graduates of D3 Accounting
Associate Expert Accounting can work and a career as an Accounting Clerk, Stock Control Supervisor, Account Supervisor, Cost Control, Tax Accounting Coordinator, Budget Officer, Assistant Auditor, Assistant System Analyst, Assistant Public Accountant, Assistant Management Accountant, Internal Audit, and the Accountant Assistant Educators .

Careers in Government Institutions, Private Organizations, and Public Accounting Firm (KAP) as an assistant accountant / internal auditor or examiner staff in various departments and agencies such as the Ministry of Finance, BPK, BPKP, KPK, Bank Indonesia, Directorate General of Taxation and the Ministry of Regional Office taxation in Indonesia, BUMN, BUMD, domestic or Foreign (PMDN, PMA), accounting and control expert staff in the provincial government departments, municipalities or districts across Indonesia.

Being Entreprenuer (Entrepreneurs) by building consultant accountants, finance and taxation, management consulting for corporations and individuals who insightful information and communication technology.

D3 Accounting Courses
* = Specificity Electives / General Options
SKS = Semester Credit Units

Courses SKS
Cost Accounting3
Tourism Accounting Services *2
Financial Accounting 13
Financial Accounting 23
Advanced Financial Accounting3
Intermediate Financial Accounting *2
Advanced Intermediate Financial Accounting *2
Advanced Accounting *3
Management Accounting3
Governmental Accounting *3
Introductory Accounting I2
Introductory Accounting II2
Accounting Banking2
Tax Accounting2
Public Sector Accounting *3
Analysis and Bank Financial Statements2
Database Applications *2
Application Worksheet *2
Word Processing Applications *2
Accounting Software Applications *4
Auditing (Accounting Examination) I *3
Auditing (Accounting Examination) II *3
Indonesian / Writing Scientific works2
English I2
English II2
English III *2
English IV *2
Bank and Financial Markets *2
Budgeting *2
Ethics Office Communications *2
Professional Ethics2
Philosophy of Science *2
Business Law2
Tax Law *2
Basic Natural Science2
Humanities and Social Basis2
Entrepreneurship3
Business Communication *2
Traffic Payment Home Affairs2
Internship (Job Training (PKL))4
Financial Management3
Business Mathematics2
Writing Scientific Method2
Research Methodology2
Programming Accounting *3
Religious Education2
Courses SKS
Citizenship Education2
Pancasila Education2
Corporate Budgeting *2
Introduction to Accounting3
Introduction to Business2
Introduction to Economics3
Introduction to Computer3
Introduction to Management *2
Introduction to Taxation2
Banking and Export-Import2
Indonesian economy2
Taxation3
Personality Development *2
Practice Field4
Practical Accounting2
Practical Cost Accounting3
Practical Financial Accounting 12
Practical Accounting 22
Practicum Advanced Financial Accounting2
Intermediate Financial Accounting Practicum *2
Computer Accounting Practicum2
Practical Introduction to Accounting *2
Accounting Practice Banking1
Tax Accounting Practicum *1
Practical Analysis and Bank Financial Statements1
Practical Computer Applications2
Banking Audit Practice *2
Practical Budgeting *2
Practical Financial Management1
Practical Examination Accounting2
Practicum in Business Accounting Application Programming2
Practical Budgeting Company *1
Practical Introduction to Accounting3
Practical Introduction to Taxation *1
Practical Tax3
Practical Products Bank *1
Practical Accounting System3
Practical Accounting Information Systems *3
Bank Products *2
Accounting Seminar3
Accounting System2
Accounting Information Systems3
Statistics3
Final4


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