Along with the development of science and technology, nowadays the field of Accounting has become very important to be mastered as the basis and central for the development of other related branches of science. Thus, the need for accountants worldwide is very high both in companies, industry and government. The Bachelor of Accounting Study Program at Nusa Putra University was established in 2018 and is the only study program in Sukabumi Indonesia region that provides higher education in the field of Accounting including finance, taxation, and auditing. Determination of the profile of graduates of the Accounting Study Program at the University of Nusa Putra based on needs analysis, studies of science and technology and adopting and referring to the Indonesian National Qualifications Framework (KKNI), the Professional Association of Indonesian Institute of Accountants (Institute of Indonesia Chartered Accountants) and the Competency Standards of Professional Accountants that has been set by the International Federation of Accountants (IFAC), namely the International Education Standard (IES).

The Accounting Study Program at the University of Nusa Putra determines the Intended Learning Outcomes (ICLO) based on the determination of the graduate profile based on an analysis of the curriculum foundation (philosophical, sociological, psychological, historical, judicial) through a preparation process that is in accordance with theory, research and application in the accounting field. . This curriculum analysis was developed in accordance with the field of Accounting competence which refers to: Competency-based curriculum (KBK) Kepmendiknas no. 045/U/2002; Higher Education Curriculum (KPT) and the Indonesian National Qualifications Framework (KKNI) Law no. 12 of 2012 and Presidential Decree No. 8 of 2012; National Standards for Higher Education (SN DIKTI) Ministerial Regulation no. 44 of 2015; Permendikbud No. 3 of 2020 concerning National Higher Education Standards (SN Dikti); Permendikbud No. 5 of 2020 concerning Accreditation of Study Programs and Universities, as well as the curriculum of the Accounting Study Program is an adaptation of a professional organization called the Indonesian Accountants Association (IAI) and the Indonesian Bachelor of Economics Association (ISEI). In preparing the curriculum, it involves all stakeholders, both from lecturers, graduate users and related experts.


Becoming a smart, innovative, and religious Bachelor of Accounting Study Program and globally competitive in 2043


  1. Organizing superior and high quality education, teaching and learning in the field of accounting.
  2. Develop and improve the quality of research that is recognized at the national and international level
  3. Organizing and developing community service programs that can support the role and development of accounting science for changing people's lives for the better.

Career Prospect of Graduates

After completing the Accounting Bachelor Program, graduates can have a career as:

  • Public Accountant
  • Financial Accountant Auditor
  • Accounting System Auditor
  • Financial Analyst
  • Capital Market Analyst

SemesterKodeNama Mata Kuliah (in)Course Name (Eng)SKSECTSTotal
WN10002Pendidikan KewarganegaraanCivic Education23,2
WU11001Bahasa Inggris AkademikEnglish for Academics23,2
AK11001Pengantar ManajemenIntroduction to Management23,2
AK11002Pengantar PerpajakanIntroduction to Taxation34,8
1AK11003Pengantar AkuntansiIntroduction to Accounting34,81930,4
AK11004Teori EkonomiEconomic Theory23,2
AK11005Matematika Ekonomi dan BisnisMathematics for Economicsand Business23,2
AK11006Bisnis DigitalDigital Business34,8
WN10001Pendidikan PancasilaPancasila Education23,2
WU12002Bahasa Inggris ProfesiEnglish for Profession23,2
AK12007Akuntansi PerpajakanTax Accounting34,8
2AK12008Akuntansi KeuanganFinancial Accounting34,81930,4
AK12009Akuntansi BiayaCost accounting34,8
AK12010Statistika BisnisStatistics for Business34,8
AK12011Bank dan Lembaga Keuangan
Bank and Non-Bank
Financial Institutions
WN20004Agama dan EtikaReligion and Ethics23,2
AK21012Akuntansi ManajemenManagement Accounting34,8
AK21013Akuntansi Keuangan
Comprehensive Financial
AK21014Manajemen KeuanganFinancial management23,2
AK21016Sistem Informasi AkuntansiAccounting InformationSystem23,2
AK21017Praktikum PerpajakanTaxation Practice23,2
AK21018Hukum BisnisBusiness Law23,2
AK21019Sistem Informasi ManajemenManagement Information S23,2
WN20003Bahasa Indonesia dan BudayaIndonesian Language andCulture23,2
AK22020Audit KomprehensiveComprehensive Audit34,8
AK22021Analisa Laporan KeuanganFinancial statement Analysis23,2
AK22022Akuntansi Sektor PublikPublic sector accounting34,8
4AK22023Akuntansi dan Pelaporan
Corporate Accounting and
AK22024Metodologi PenelitianResearch Methodology34,8
AK22025Praktikum Akuntansi KeuanganPracticum of FinancialAccounting23,2
AK22026Teori AkuntansiAccounting Theory34,8
AK31027Akuntansi KeperilakuanBehavioral Accounting23,2
AK31028Teknologi Digital AkuntansiAccounting DigitalTechnology34,8
AK31029Manajemen StrategikStrategic Management23,2
AK31030Praktikum AuditAuditing Practice23,2
5AK31031Investasi dan Pasar ModalInvestment and CapitalMarket34,82438,4
AK31032Etika ProfesiProfessional Ethics23,2
AK31033Akuntansi Keuangan SyariahSharia Financial Accounting23,2
WU30004Praktek Kerja Lapangan (PKL)Work in Practice23,2
-Mata Kuliah Pilihan PeminatanSpecialization Elective
WU30005Kuliah Kerja Nyata (KKN)Community Service23,219-2430,4-38,4
-MK Pilihan I: MBKM/SCP
Elective Course I: MBKM/
SCP /In-Depth
FB41002Filsafat IlmuPhilosophy of Science23,2
7-MK Pilihan II: MBKM/SCP
Elective Course II: MBKM/
SCP /In-Depth
152417-2327,2 -36,8

Conversion from SKS to European Credit Transfer System (ECTS)

Definition of 1 credit in learning
Definition of 1 credit in learning

1 credit is equivalent to 170 minutes or 2.83 hours. Each semester consists of 14 meetings. It means, a total of 39.62 hours per semester is obtained. The provision of 1 ECTS is equivalent to 25 hours. To get a Bachelor’s degree, a student must complete a minimum of 144 credits, that is equivalent to 228.21 ECTS. According to European Standard, 3 years lectures program is equivalent to 180 ECTS, and 4 years lecture program is equivalent to 240 ECTS. The number of lectures at FECD-UNSP is 228.21 ECTS, meaning that it meets European standards.

The Semester Credit Unit load for each course is determined in accordance with the learning process (lecture characteristics) carried out. One semester consists of 14 learning sessions/meetings (14 weeks) and two examinations; Mid-Semester Examination, and End-Semester Examination (UAS).