{"id":16169,"date":"2024-06-27T10:03:56","date_gmt":"2024-06-27T10:03:56","guid":{"rendered":"https:\/\/feb.unram.ac.id\/maksi\/?page_id=16169"},"modified":"2026-09-02T04:08:57","modified_gmt":"2026-09-02T04:08:57","slug":"kurikulum-studi","status":"publish","type":"page","link":"https:\/\/feb.unram.ac.id\/maksi\/kurikulum-studi\/","title":{"rendered":"Kurikulum Studi"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_2_3 2_3 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:66.666666666667%;--awb-margin-top-large:0px;--awb-spacing-right-large:2.88%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:2.88%;--awb-width-medium:66.666666666667%;--awb-order-medium:0;--awb-spacing-right-medium:2.88%;--awb-spacing-left-medium:2.88%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\">\n<p><strong>Kurikulum OBE<\/strong> (<em>Outcome-Based Education<\/em>) adalah pendekatan sistem pendidikan yang berfokus secara utuh pada pencapaian hasil belajar atau kompetensi yang dikuasai mahasiswa saat lulus, bukan sekadar menuntaskan materi atau jumlah jam pertemuan.<\/p>\n<p><strong>Prinsip Utama Kurikulum OBE<\/strong><\/p>\n<ul>\n<li><strong>Berorientasi pada Luaran<\/strong>: Pengukuran keberhasilan didasarkan pada kemampuan nyata yang bisa dilakukan oleh lulusan.<\/li>\n<li><strong>Penyelarasan Konstruktif<\/strong> (<em>Constructive Alignment<\/em>): Hubungan antara capaian, strategi pengajaran, dan penilaian harus saling terhubung selaras.<\/li>\n<li><strong>Perbaikan Berkelanjutan<\/strong> (<em>Continuous Quality Improvement<\/em> \/ CQI): Evaluasi berkala dilakukan untuk terus meningkatkan mutu pembelajaran berdasarkan data capaian.<\/li>\n<\/ul>\n<p><strong>Hierarki Capaian Pembelajaran<\/strong><\/p>\n<ul>\n<li><strong>PEO<\/strong> (<em>Program Educational Objectives<\/em>): Perilaku atau pencapaian karier alumni 3\u20135 tahun setelah lulus.<\/li>\n<li><strong>CPL \/ PLO<\/strong> (<em>Capaian Pembelajaran Lulusan<\/em>): Kemampuan yang wajib dimiliki mahasiswa tepat saat mereka lulus.<\/li>\n<li><strong>CPMK \/ CLO<\/strong> (<em>Capaian Pembelajaran Mata Kuliah<\/em>): Kompetensi spesifik yang diajarkan pada mata kuliah tertentu.<\/li>\n<\/ul>\n<p><strong>Metode dan Penilaian<\/strong><\/p>\n<ul>\n<li><strong>Metode Pembelajaran<\/strong>: Menggunakan pendekatan interaktif dan aktif seperti <em>Project-Based Learning<\/em> (PBL) dan studi kasus.<\/li>\n<li><strong>Sistem Penilaian<\/strong>: Menilai unjuk kerja melalui portofolio, proyek nyata, serta kemampuan kerja sama tim, bukan sekadar ujian tulis.<\/li>\n<\/ul>\n<h4>DAFTAR MATA KULIAH PROGRAM STUDI MAGISTER AKUNTANSI TAHUN AKADEMIK 2025\/2026 (revisi sesuai Permendiktisaintek No.39 Tahun 2025)<\/h4>\n<table style=\"height: 1148px\" width=\"793\">\n<tbody>\n<tr>\n<td style=\"text-align: left\" width=\"40\"><strong>No<\/strong><\/td>\n<td style=\"text-align: left\" width=\"174\"><strong>KODE MK<\/strong><\/td>\n<td style=\"text-align: left\" width=\"101\"><strong>Kategori MK<\/strong><\/td>\n<td style=\"text-align: left\" width=\"366\"><strong>SEMESTER 1<\/strong><\/td>\n<td style=\"text-align: left\" width=\"64\"><strong>SKS<\/strong><\/td>\n<\/tr>\n<tr>\n<td>1<\/td>\n<td>MWU2071101<\/td>\n<td>MKWI<\/td>\n<td>Filsafat Ilmu<\/td>\n<td>2<\/td>\n<\/tr>\n<tr>\n<td>2<\/td>\n<td>MWU2071102<\/td>\n<td>MKWI<\/td>\n<td>Literasi Abad 21: Digital Accounting<\/td>\n<td>2<\/td>\n<\/tr>\n<tr>\n<td>3<\/td>\n<td>MPS2071104<\/td>\n<td>MLKP<\/td>\n<td>Akuntansi Keuangan<\/td>\n<td>3<\/td>\n<\/tr>\n<tr>\n<td>4<\/td>\n<td>MPS2071105<\/td>\n<td>MLKP<\/td>\n<td>Akuntansi Manajemen<\/td>\n<td>3<\/td>\n<\/tr>\n<tr>\n<td>5<\/td>\n<td>MPS2071106<\/td>\n<td>MLKP<\/td>\n<td>Akuntansi Sektor Publik<\/td>\n<td>3<\/td>\n<\/tr>\n<tr>\n<td>6<\/td>\n<td>MPS2072107<\/td>\n<td>MLKP<\/td>\n<td>Akuntansi Lembaga Keuangan Syariah<\/td>\n<td>3<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td style=\"text-align: center\"><strong>Jumlah\u00a0<\/strong><\/td>\n<td style=\"text-align: center\"><strong>16<\/strong><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td style=\"text-align: left\"><strong>SEMESTER 2<\/strong><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>7<\/td>\n<td>MWU2072103<\/td>\n<td>MKWI<\/td>\n<td>Ekosistem Bisnis Kepulauan dan Pariwisata<\/td>\n<td>2<\/td>\n<\/tr>\n<tr>\n<td>8<\/td>\n<td>MKL2072117<\/td>\n<td>MKBI<\/td>\n<td>Teori Akuntansi<\/td>\n<td>3<\/td>\n<\/tr>\n<tr>\n<td>9<\/td>\n<td>MKL2072118<\/td>\n<td>MKBI<\/td>\n<td>Statistik Multivariat<\/td>\n<td>3<\/td>\n<\/tr>\n<tr>\n<td>10<\/td>\n<td>MKL2072119<\/td>\n<td>MKBI<\/td>\n<td>Audit Laporan Keuangan<\/td>\n<td>3<\/td>\n<\/tr>\n<tr>\n<td>11<\/td>\n<td>MKL2071120<\/td>\n<td>MKBI<\/td>\n<td>Metode Penelitian<\/td>\n<td>3<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td style=\"text-align: center\"><strong>Jumlah\u00a0<\/strong><\/td>\n<td style=\"text-align: center\"><strong>14<\/strong><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td style=\"text-align: left\"><strong>SEMESTER 3 (Konsentrasi Akuntansi Keuangan)<\/strong><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>12<\/td>\n<td>MKB2073208<\/td>\n<td>MKKA<\/td>\n<td>Audit Forensik<\/td>\n<td>3<\/td>\n<\/tr>\n<tr>\n<td>13<\/td>\n<td>MKB2073209<\/td>\n<td>MKKA<\/td>\n<td>Pengendalian dan Tata Kelola Korporasi<\/td>\n<td>3<\/td>\n<\/tr>\n<tr>\n<td>14<\/td>\n<td>MKB2073210<\/td>\n<td>MKKA<\/td>\n<td>Akuntansi Keberlanjutan<\/td>\n<td>3<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td>9<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td style=\"text-align: left\"><strong>SEMESTER 3 (Konsentrasi Akuntansi Sektor Publik)<\/strong><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>16<\/td>\n<td>MKB2073211<\/td>\n<td>MKKA<\/td>\n<td>Audit Sektor Publik<\/td>\n<td>3<\/td>\n<\/tr>\n<tr>\n<td>17<\/td>\n<td>MKB2073212<\/td>\n<td>MKKA<\/td>\n<td>Sistem Pengelolaan Keuangan Negara<\/td>\n<td>3<\/td>\n<\/tr>\n<tr>\n<td>18<\/td>\n<td>MKB2073213<\/td>\n<td>MKKA<\/td>\n<td>e-Government<\/td>\n<td>3<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td>9<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td style=\"text-align: left\"><strong>SEMESTER 3 (Konsentrasi Akuntansi Manajemen)\u00a0<\/strong><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>20<\/td>\n<td>MKB2073214<\/td>\n<td>MKKA<\/td>\n<td>Audit Manajemen<\/td>\n<td>3<\/td>\n<\/tr>\n<tr>\n<td>21<\/td>\n<td>MKB2073215<\/td>\n<td>MKKA<\/td>\n<td>Manajemen Biaya Strategik<\/td>\n<td>3<\/td>\n<\/tr>\n<tr>\n<td>22<\/td>\n<td>MKB2073216<\/td>\n<td>MKKA<\/td>\n<td>Akuntansi Keperilakuan<\/td>\n<td>3<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td style=\"text-align: center\"><strong>Jumlah\u00a0<\/strong><\/td>\n<td style=\"text-align: center\"><strong>9<\/strong><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td style=\"text-align: left\"><strong>SEMESTER 4<\/strong><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>24<\/td>\n<td>MKL2074124<\/td>\n<td><\/td>\n<td>Tesis<\/td>\n<td>6<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td style=\"text-align: center\"><strong>Jumlah\u00a0<\/strong><\/td>\n<td style=\"text-align: center\"><strong>6<\/strong><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td style=\"text-align: center\"><strong>TOTAL SKS MAGISTER AKUNTANSI<\/strong><\/td>\n<td style=\"text-align: center\"><strong>45<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"height: 171px\" width=\"293\">\n<tbody>\n<tr>\n<td colspan=\"2\" width=\"214\"><strong>Rincian Tesis (6 sks)<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\"><strong>No<\/strong><\/td>\n<td style=\"text-align: left\"><strong>Keterangan\u00a0<\/strong><\/td>\n<\/tr>\n<tr>\n<td>1.<\/td>\n<td>Seminar proposal<\/td>\n<\/tr>\n<tr>\n<td>2.<\/td>\n<td>Seminar Hasil Penelitian<\/td>\n<\/tr>\n<tr>\n<td>3.<\/td>\n<td>Publikasi Ilmiah<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"fusion-sharing-box fusion-sharing-box-1 boxed-icons has-taglines layout-floated layout-medium-floated layout-small-stacked\" style=\"background-color:hsla(var(--awb-custom_color_1-h),var(--awb-custom_color_1-s),var(--awb-custom_color_1-l),calc(var(--awb-custom_color_1-a) - 100%));padding:0;border-color:var(--awb-color3);--awb-margin-top:2%;--awb-margin-bottom:2%;--awb-separator-border-color:#cccccc;--awb-separator-border-sizes:0px;--awb-alignment:flex-start;--awb-layout:row;--awb-alignment-small:space-between;--awb-stacked-align-small:center;\" data-title=\"Kurikulum Studi\" data-description=\"Kurikulum OBE (Outcome-Based Education) adalah pendekatan sistem pendidikan yang berfokus secara utuh pada pencapaian hasil belajar atau kompetensi yang dikuasai mahasiswa saat lulus, bukan sekadar menuntaskan materi atau jumlah jam pertemuan.\r\n\r\nPrinsip Utama Kurikulum OBE\r\n\r\n \tBerorientasi pada Luaran: Pengukuran keberhasilan didasarkan pada kemampuan nyata yang bisa dilakukan oleh lulusan.\r\n \tPenyelarasan Konstruktif (Constructive Alignment): Hubungan antara capaian,\" data-link=\"https:\/\/feb.unram.ac.id\/maksi\/kurikulum-studi\/\"><div class=\"fusion-social-networks sharingbox-shortcode-icon-wrapper sharingbox-shortcode-icon-wrapper-1 boxed-icons\"><span><a href=\"https:\/\/www.facebook.com\/sharer.php?u=https%3A%2F%2Ffeb.unram.ac.id%2Fmaksi%2Fkurikulum-studi%2F&amp;t=Kurikulum%20Studi\" target=\"_blank\" rel=\"noreferrer\" title=\"Facebook\" aria-label=\"Facebook\" data-placement=\"top\" data-toggle=\"tooltip\" data-title=\"Facebook\"><i class=\"fusion-social-network-icon fusion-tooltip fusion-facebook awb-icon-facebook\" style=\"color:var(--awb-color3);background-color:var(--awb-custom_color_1);border-color:var(--awb-custom_color_1);border-radius:4px;\" aria-hidden=\"true\"><\/i><\/a><\/span><span><a 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class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-1 fusion-sep-none fusion-title-text fusion-title-size-one\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-font-size:18px;\"><h1 class=\"fusion-title-heading title-heading-left\" style=\"font-family:&quot;Poppins&quot;;font-style:normal;font-weight:500;margin:0;font-size:1em;line-height:23px;\">Berita Terbaru<\/h1><\/div><div class=\"fusion-separator\" style=\"align-self: flex-start;margin-right:auto;width:100%;max-width:25%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_2);border-color:var(--awb-custom_color_2);border-top-width:1px;\"><\/div><\/div><div class=\"fusion-post-cards fusion-post-cards-1 fusion-grid-archive fusion-grid-columns-1\" style=\"--awb-column-spacing:0px;--awb-dots-align:center;--awb-columns:1;--awb-active-filter-border-size:3px;--awb-filters-height:36px;--awb-row-spacing:0px;\"><ul class=\"fusion-grid fusion-grid-1 fusion-flex-align-items-flex-start fusion-grid-posts-cards\"><li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-bg-blend:overlay;--awb-bg-size:cover;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-2 fusion-sep-none fusion-title-text fusion-title-size-one\" style=\"--awb-link-hover-color:var(--awb-color4);--awb-font-size:14px;\"><h1 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;line-height:24px;\"><a href=\"https:\/\/feb.unram.ac.id\/maksi\/workshop-kurikulum-berbasis-obe-seminar-akreditasi-internasional-dan-pengabdian-masyarakat\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Workshop Kurikulum Berbasis Obe Seminar Akreditasi Internasional dan Pengabdian Masyarakat<\/a><\/h1><\/div><\/div><div class=\"fusion-separator fusion-full-width-sep fusion-absolute-separator fusion-align-left fusion-single-px\" style=\"width:100%;max-width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:#e2e2e2;border-top-width:1px;\"><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-3 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-bg-blend:overlay;--awb-bg-size:cover;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-3 fusion-sep-none fusion-title-text fusion-title-size-one\" style=\"--awb-link-hover-color:var(--awb-color4);--awb-font-size:14px;\"><h1 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;line-height:24px;\"><a href=\"https:\/\/feb.unram.ac.id\/maksi\/benchmarking-dalam-rangka-persiapan-akreditasi\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Benchmarking Dalam Rangka Persiapan Akreditasi<\/a><\/h1><\/div><\/div><div class=\"fusion-separator fusion-full-width-sep fusion-absolute-separator fusion-align-left fusion-single-px\" style=\"width:100%;max-width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:#e2e2e2;border-top-width:1px;\"><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-4 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-bg-blend:overlay;--awb-bg-size:cover;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-4 fusion-sep-none fusion-title-text fusion-title-size-one\" style=\"--awb-link-hover-color:var(--awb-color4);--awb-font-size:14px;\"><h1 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;line-height:24px;\"><a href=\"https:\/\/feb.unram.ac.id\/maksi\/exchange-visit-ke-shangrao-university-china\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Exchange Visit ke Shangrao University China<\/a><\/h1><\/div><\/div><div class=\"fusion-separator fusion-full-width-sep fusion-absolute-separator fusion-align-left fusion-single-px\" style=\"width:100%;max-width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:#e2e2e2;border-top-width:1px;\"><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-5 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-bg-blend:overlay;--awb-bg-size:cover;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-5 fusion-sep-none fusion-title-text fusion-title-size-one\" style=\"--awb-link-hover-color:var(--awb-color4);--awb-font-size:14px;\"><h1 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;line-height:24px;\"><a href=\"https:\/\/feb.unram.ac.id\/maksi\/fraud-prevention-detection-investigation\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Fraud Prevention, Detection &#038; Investigation<\/a><\/h1><\/div><\/div><div class=\"fusion-separator fusion-full-width-sep fusion-absolute-separator fusion-align-left fusion-single-px\" style=\"width:100%;max-width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" 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fusion-title-text fusion-title-size-one\" style=\"--awb-link-hover-color:var(--awb-color4);--awb-font-size:14px;\"><h1 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;line-height:24px;\"><a href=\"https:\/\/feb.unram.ac.id\/maksi\/fraud-prevention-detection-investigation\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Fraud Prevention, Detection &#038; Investigation<\/a><\/h1><\/div><\/div><div class=\"fusion-separator fusion-full-width-sep fusion-absolute-separator fusion-align-left fusion-single-px\" style=\"width:100%;max-width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:#e2e2e2;border-top-width:1px;\"><\/div><\/div><\/li>\n<li class=\"fusion-layout-column fusion_builder_column fusion-builder-column-11 fusion-flex-column post-card fusion-grid-column fusion-post-cards-grid-column\" style=\"--awb-bg-blend:overlay;--awb-bg-size:cover;\"><div 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style=\"width:100%;max-width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:#e2e2e2;border-top-width:1px;\"><\/div><\/div><\/li>\n<\/ul><div class=\"pagination clearfix\"><span class=\"current\">1<\/span><a href=\"https:\/\/feb.unram.ac.id\/maksi\/wp-json\/wp\/v2\/pages\/16169\/page\/2\/\" class=\"inactive\">2<\/a><a class=\"pagination-next\" rel=\"next\" href=\"https:\/\/feb.unram.ac.id\/maksi\/wp-json\/wp\/v2\/pages\/16169\/page\/2\/\"><span class=\"page-text\">Next<\/span><span class=\"page-next\"><\/span><\/a><\/div><div 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