The development of information technology impacts significantly on various fields and activities. The biggest impact can be seen in accounting practice. The changes are becoming more and more complex as there are shifts in business activities, such as in organization management, the concept of change management, and integration activities, leading to closer ties among suppliers, customers and even competitors.
As organizations get bigger and branch locations become more distributed, computer-based information systems are extremely important as one of the facilities managers turn to. To cope with these changes, the accounting profession and the world of education need to be re-actualized. This is highlighted in the vision of AICPA, 1999: “Many of the traditional, essential skills of CPAs are being replaced by new technologies that are increasing in number and being rapidly developed, often from unexpected sources. Corporations are conducting business in a world of commerce that is global, technological, instantaneous, and increasingly virtual. The leadership they require from both internal and external advisors requires insight, new skills, and a variety of sources and increasingly provides valuable strategic interpretations for decision making.” Current training in Accounting is too focused on low value-added activities to the detriment of its students. It still uses a single / traditional professional model, providing little knowledge or skills in information technology as the basic tools required to work in this new and emerging environment. Graduates cannot adapt quickly to these continual changes if they fail to improve their knowledge of information systems (i.e. increase the amount of program time allocated to understanding technology and its impact on the role of the accountant).
In the future, accountants are predicted to be required to work not only in conventionally traditional roles but also as systems analysts or as evaluators (quality assurance) of accounting information systems. In public accounting services, accountants must have the capacity to assume the role of consultant or create computer-based accounting systems based on a user requirement definition and internal controls structure. Likewise, in financial auditing of computer based accounting systems, the auditor who does not have a thorough understanding of accounting and computerization will experience many difficulties.
On the other hand, information systems in the business world cannot be looked at partially, as they are founded on accounting information systems. It could be said that the analyst or information system designer of the future will be required to be more closely bound to their accounting information systems. Thus, a mastery of general accounting theory and standards will prove essential. The program aims to address these issues.
General Objective
The general objective of the undergraduate Computerized Accounting System study program is to provide graduates with appropriate information system audit, accounting information system and information technology / information system skills to enable them to meet the requirements of skilled workers in this field, together with a sound knowledge of conceptual theory to give them insight and ability to improve their knowledge in line with constant technological development. Graduates are expected to be able to answer the requirements of skilled workers who are competent information managers, and have sufficient mastery of information technology as one of the information system components.
Specific Objective
The specific objectives of the program include providing students with the technical skills and knowledge to enable them to:
- Master the techniques to analyze, design and apply information systems, especially accounting information systems, in public and business sectors including manufacturing, commerce, finance, insurance, the stock exchange, and the service industry;
- Master the techniques and knowledge of computing and accounting sufficient to enable them to evaluate and audit information systems;
- Master the techniques for analyzing strategic investments and strategy related to information technology and information systems, and evaluate their performance;
- Master the techniques for database administration and database application development, specifically for Oracle-based databases;
- Master the techniques for applying enterprise systems technology using specific module SAP R/3;
- Develop information resource skills and knowledge;
- Develop people management skills and knowledge.
The present curriculum has been developed in line with the national curriculum adhering to APTIKOM Indonesia (Asosiasi Perguruan Tinggi Ilmu Komputer) standards, and utilizes about 40% of the Information Sytems core curriculum. Local content has been developed in line with the ACM (Association for Computing Machineries) Information Systems curriculum standard adopted by several local and foreign universities, and market trends. Graduates of the program are expected to be able to face competition at both a national and international level.
Core Group
Generally, the subjects of the curriculum are divided into these following groups of subjects:
Information System Group
The objective of this group is to provide an understanding of information system concepts as one of the principal foundations in information system. Another objective is to give an understanding of methodology of information system development specially in accounting information system.
Business Process Group
The objective of this group is to provide an understanding of business process in company as one of principle foundations knowledge using to analyze and design information system and to evaluate information system.
Character Building Group (Professional Practices)
The objective of this group is to develop the personal strengths of the student and to provide him or her with a professional character, professionalism in their field, management skills, oral and written communication skills, understanding of business ethic, ability to work as a team, and to develop a “BINUSIAN” Character.
The objective of this group is to provide the students with the knowledge and skills required by business and industry. The materials for this group will always be adjusted in accordance with the latest market requirements, so that graduates are prepared to participate in and face the competition of the job market.
Elective Group
Accounting Information System
Master the techniques to analyze, design and apply the information system, especially accounting information system, in public and also business institutions like industrial manufacture company, commerce, service, finance, insurance and stock exchange.
Information System Audit
Master the techniques and knowledge of computer and accountancy to conduct appropriately in functions and duties as an evaluator and especially information systems auditor (accounting system audit based on computer / operational audit of information system unit / quality).
Information Technology / Information System Investment
Master the techniques to analyze of investment strategic especially information technology or information system investment strategy and evaluate the performance of information technology or information system investment.
Applied Database
Master the techniques to be database administrator and database application developer specifically for Oracle Database and preparation for examination of Orcale Certified Administrator (OCA) and Oracle Certified Professional (OCP).
Applied ERP (Enterprise Resource Planning)
Master the techniques to apply enterprise systems technology using specific module SAP R / 3 and preparation for examination as Key User for SAP Module.
Concentration Subject (Stream)
In the academic instruction activities, Computerized Accounting study program develops the science and arrange its courses in groups:
• Accounting Information System
• Information System Audit
• Information Technology / Information System Investment
• Applied ERP
• Applied Database