| | Formulation of Graduate Learning Outcomes for the Study Program |
| 1 | Citizenship As citizens who uphold the values of Pancasila, respect for humanity, love for the homeland, and appreciation for cultural diversity. |
| 2 | Lifelong Learners As lifelong learners who are independent, responsible, tolerant, law-abiding, and have social sensitivity and environmental awareness. |
| 3 | University Values Actualizing university values (University values) in behavior according to UC’s code of ethics (humanity, equality, dignity, nourishing, trust, organizational norms, IPE, university freedom, civilization, sensitivity). |
| 4 | Critical Thinking Capable of logically and analytically formulating ideas/concepts based on the principles of expertise/entrepreneurship and humanitarian values. |
| 5 | Creativity-Innovation Able to create creative and innovative works that add value, are responsive to the development of science and technology, based on methods of expertise/entrepreneurship, both independently and collaboratively, utilizing the latest Information and Communication Technology (ICT).” |
| 6 | Problem Solving Capable of formulating alternative solutions through academic exploration/study of problems in the fields of expertise/entrepreneurship/humanitarianism, which are beneficial for the development of knowledge and improvement of the quality of life of society. |
| 7 | Decision Making Able to make comprehensive and responsible decisions according to their expertise/field of study, ethics, and learning experiences. |
| 8 | Communication for Recognition Capable of presenting their work in widely accessible communication media, and recognized by academic and/or general public. |
| 9 | Multidisciplinary Able to develop specific and comprehensive learning strategies to solve problems, based on the mindset built and developed during independent study in the fields of accounting expertise/financial accounting, management accounting, auditing, taxation, and information systems/entrepreneurship, and other fields. |
| 10 | Theory Proficient in mastering theoretical concepts/theories of economics, accounting, auditing, financial management and investment, management and organization, taxation, information technology, and business ethics in the fields of accounting expertise/financial accounting, management accounting, auditing, taxation, and information systems to generate ideas. |
| 11 | Methods Proficient in mastering measurement, assessment, analysis, and presentation methods of accounting information as well as scientific research methods in the fields of accounting expertise/financial accounting, management accounting, auditing, taxation, and information systems applied in problem-solving processes. |
| 12 | Concepts, Principles & Techniques Proficient in mastering general accounting concepts, planning, audit procedures and reporting, financial management and investment, management and organization, taxation and business law, information technology, and business ethics used in thinking and solving cases in the fields of accounting expertise/financial accounting, management accounting, auditing, taxation, and information systems. |
| 13 | Approach Mastering business process and ethical approaches that can link knowledge in the fields of expertise of financial accounting, management accounting, auditing, taxation, and information systems with the field of knowledge/expertise in entrepreneurship. |
