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Accounting

Akuntansi

This is a study program that delves into the recording, reporting, and analysis of an organization's financial information. Graduates of the S1 Accounting program earn a S.Ak degree and can pursue the professional accountant path (PPAk), obtain BAP/CPA certification, or go straight to work in a variety of sectors.

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Level S1 · 4 years
Market demand High, and continuing to rise
Mid salary Rp 7–12 million /mo
01

Big Picture

DATA

The S1 Accounting (bachelor's) program teaches you how to record, classify, analyze, and report financial transactions in accordance with SAK/IFRS standards. Its scope covers financial accounting, management accounting, auditing, taxation, and accounting information systems — ranging from basic bookkeeping to the preparation of financial statements for large entities.

Core courses

  • ›Financial Accounting
  • ›Cost Accounting
  • ›Management Accounting
  • ›Auditing
  • ›Taxation
  • ›Accounting Information Systems
  • ›Public Sector Accounting
  • ›Financial Statement Analysis
WHO THIS FITS

This program is a good fit if you are detail-oriented, enjoy working with numbers, and are interested in understanding an organization's financial flows. If you are comfortable working systematically, have high integrity, and like finding patterns in data, this field suits you. You don't need to excel at advanced mathematics; what matters more is logic, consistency, and honesty.

Education levels

how does it differ from other levels?
D3
Duration of 3 years (~110 credits), awarding the A.Md.Ak. degree. Focuses on practical operations: bookkeeping, financial data processing, and the use of accounting software. Graduates are ready to work as accounting/finance staff. Cannot directly continue to PPAk (accountant professional education) — requires a level transfer to S1 first.
D4
Duration of 4 years (same as S1), awarding the S.Tr.Ak. (Sarjana Terapan) degree. Higher practical ratio (~60-70%) compared to S1. Focuses on industrial applications: ERP, manufacturing accounting, and operational auditing. Legally equivalent to S1, but its orientation is more vocational-applied than theoretical-academic.
S2
Duration of 2 years, awarding the M.Ak. or M.Si. degree. Focuses on in-depth specialization and research: advanced financial accounting, forensic auditing, public sector accounting, and governance. Requires a thesis. Graduates can enter senior managerial positions, become lecturers, or pursue high-level certifications (CA, CPA).
S3
Duration of 3-4 years, awarding the Dr. (Doctorate) degree. Focuses on independent research and scholarly contribution to accounting. A dissertation is mandatory. Main goal: an academic career (professor/researcher) or top-level strategic consulting. Very few campuses offer this — usually major PTN (public universities such as UI, UGM, UNAIR) and some PTS (private universities).

Often confused with…

what's the difference?
vsManagement
Management focuses on managing people, business strategy, and company operations. Accounting focuses on recording, reporting, and analyzing finances. The difference is the lens: Management views the organization from an operational perspective, while Accounting views it from a numerical perspective.
vsDevelopment Economics
Development Economics studies macroeconomics — economic growth, public policy, and regional development. Accounting focuses on the micro level: recording and reporting the finances of individual entities (companies, institutions).
vsTaxation
Taxation is a narrow specialization in tax calculation and compliance. Accounting is broader — taxation is just one course. Accounting graduates can work in taxation, but also in auditing, corporate finance, and many other areas.
vsD3 Accounting
D3 Accounting lasts 3 years and focuses on practical operations (110 credits), awarding the A.Md.Ak. degree. S1 Accounting lasts 4 years, is more in-depth in theory and analysis, and awards the S.Ak. degree. S1 opens the path to the accounting profession (PPAk) and master's programs that are not available from D3.

Myth vs Fact

MYTH Accounting is just about calculations and mathematics
FACT Accounting relies more on logic, understanding of standards, and data interpretation. The mathematics is basic — what matters is being meticulous and understanding the rules.
MYTH Accounting graduates can only become accountants or auditors
FACT S1 Accounting graduates can work in finance, taxation, consulting, banking, state-owned enterprises (BUMN), financial forensics, and even become lecturers or researchers. The career paths are broad.
MYTH Accounting is a boring major
FACT There are many dynamic areas of specialization — financial forensics (detecting fraud), M&A consulting, investment analysis, and digital accounting using AI/ERP.
02

Toolkit & Prep

GUIDE

Personal hardware & software you need to prepare before classes start — requirements vary by program. Expensive, heavy-duty equipment is usually provided by the campus.

MINIMUM LAPTOP SPEC

Standard laptop (i3/Ryzen 3 or higher, 8 GB RAM, 256 GB SSD). Sufficient for accounting software, spreadsheets, and lightweight ERP.

ESTIMATED STARTUP BUDGET
Rp 5–10 million

A one-time purchase that lasts through your studies.

Laptop
The specifications are not demanding — most accounting software runs on an entry-level laptop.
Required
Microsoft Excel / Google Sheets
The main everyday tool for students and accounting practitioners.
Required
Accounting Software (Accurate, Zahir, MYOB)
The campus usually provides it for lab sessions, but owning your own copy is more flexible.
Required
Financial Calculator
Useful for courses covering annuities, interest, and tax calculations.
Optional
Stable Internet Access
For accessing e-journals, online PSAK, and the DJP tax portal.
Required
PSAK/IFRS Reference Books
Many are available for free online from the IAI, but print books are more convenient for quick reference.
Optional
03

Facility Checklist

GUIDE

Questions specific to Accounting to bring to an open house or campus visit. Important facilities vary by program — these matter most.

Note: Myjor doesn't maintain a facilities database per campus. This is a tool for you to assess it yourself.

Is there a computer laboratory with accounting software installed (Accurate, Zahir, SAP)?
Do you have access to an ERP laboratory or an integrated accounting system simulation?
Is there a tax practice room with access to the DJP e-Filing system and SPT software?
Does the campus have a partnership with a Public Accounting Firm (KAP) for internships?
Is there a library with the latest SAK/IFRS standards and international accounting journals?
Does the campus offer a BAP (Brevet A/B/C) certification preparation class?
Are there lecturers with professional certifications (CPA, CA, BAP)?
Is there a student financial clinic or consultation service for hands-on practice?
Are there facilities for professional certification exams (CPA, CA) on campus?
Do you have access to financial research databases (Bloomberg, Reuters, SINTA)?

Tip: ask for a tour of the relevant labs/studios, not just the main building. Ask about access hours and whether undergrads can use the equipment.

04

Academic Quality

GUIDE

Three objective ways to assess a program's academic quality — including how to check them yourself.

A

Program accreditation status

Check the program's own accreditation rating (not just the campus's) on official sites. International accreditation is a plus for certain fields.

Unggul / A — top tier Baik Sekali / B Baik / C

Check at: BAN-PT (banpt.or.id) or the relevant LAM, & PDDIKTI (pddikti.kemdikbud.go.id).

B

Student–faculty ratio & how to calculate it

ratio = active students ÷ full-time faculty
Example: 600 students ÷ 25 faculty = 1 : 24
✓Ideal: ≈1:20 for STEM/science fields, ≈1:30 for social sciences/humanities (per Ministry of Education guidance).
!The smaller the second number, the more attention each student gets. Above 1:40 is worth flagging.
!Also check faculty qualifications (Master's/PhD) and whether there are industry practitioner lecturers.
C

Faculty research — relevant & current?

Look up faculty profiles and publications (Google Scholar / SINTA). For Accounting, look for those researching currently relevant topics:

Financial Accounting and ReportingAudit and AssurancePublic Sector AccountingTaxation and Fiscal PolicyForensic Accounting and Fraud PreventionAccounting Information Systems and ERPManagement Accounting and Cost ControlCorporate Governance and ComplianceIslamic AccountingFinancial Technology (FinTech) and Its Impact on Accounting

E.g., is there faculty researching AI, or cancer-related topics? Active research topics signal the program keeps up with the field.

ASK AT THE OPEN HOUSE

"What's this program's student–faculty ratio? What research topics are faculty currently working on? What percentage of graduates find field-relevant jobs within 6 months?"

05

Partnerships

GUIDE

Campus partnerships heavily shape internship, research, and career paths. Which partners matter varies by program — here's what's relevant for Accounting.

Public Accounting Firm (KAP)
Is there a regular internship pathway to KAP firms? How many students are placed each year? Which KAPs are partners?
Big Four (KPMG, Deloitte, PwC, EY)
Are there dedicated campus hiring programs or career fairs from the Big Four? How many alumni are hired by the Big Four each year?
Professional certification bodies (IAI, IAPI)
Does the campus provide preparation for the BAP/CPA/CA exams? Is there an official partnership with IAI or IAPI?
Banking and financial institutions
Is there an internship pathway at banks or financial institutions (OJK, BEI)? Which companies are partners?
Government agencies (BPK, BPKP, DJP)
Are there internship or recruitment partnerships with government agencies related to accounting and auditing?
Accounting software vendors (SAP, Oracle, Accurate)
Does the campus have access to SAP/Oracle educational programs? Are any software certifications offered?
Private companies and state-owned enterprises (BUMN)
Ask for a list of active MoUs, not just logos. Ask how many students are actually placed in internships each year.

Ask for a list of official partners with active MoUs — not just logos in a brochure. Ask how many students are actually placed each year.

06

Career & Salary

DATA
Entry
0–2 years
Rp 4–7 million
per month
Mid
3–6 years
Rp 7–12 million
per month
Senior
7+ years
Rp 15–30 million
per month
Career pathsSalary range /mo
Accounting Staff Rp 4–7 million/month
Junior Auditor Rp 4–6 million/month
Senior Accountant / Senior Auditor Rp 7–12 million/month
Supervisor / Assistant Manager Rp 12–18 million/month
Accounting Manager / Finance Manager Rp 20–40 million/month
Tax Consultant Rp 6–20 million/month
Forensic Accountant / Fraud Examiner Rp 10–25 million/month
Finance Director / CFO Rp 50–100 million/month

Sources: Myjor 2024 industry salary survey (n=4,200), BPS, and job portals. Figures are medians, influenced by city, company, and experience.

Sources & References

The career & salary data above traces back to its sources. Click to expand/collapse the source list.

06 · Career & Salary (2 sources)