Master of Accounting - Akuntansi UII

Master of Accounting,
exploring strategic accounting in the digital and sustainable era

At MAKSI UII, you gain the chance to strengthen your accounting expertise and broaden your academic foundation, paving the way for career growth.

Discover learning at the crossroads of accounting, technology, and sustainability.

The MAKSI UII program is delivered in Bahasa Indonesia (Indonesian Language).

For international foreign students, intensive language training will be provided as a compulsory preparatory program before the semester begins.

Academic Degree
Master Program (S2)
Magister Akuntansi (M.Ak.)

Duration
3 semesters
(estimated full-time study)

Class/Program Options
Regular Class or Executive Class

Accreditation/Certification
International Accreditation:
❯ FIBAA (Foundation for International Business Administration Accreditation)

National Accreditation:
❯ Unggul (LAMEMBA)

AT A GLANCE

Discover Master of Accounting at UII: #SiapmAKSI

Founded in 2010, the Master of Accounting (MAKSI) program at the Faculty of Business and Economics, Universitas Islam Indonesia (UII), is a graduate‑level program (S2) in accounting that confers the academic degree M.Ak (Magister Akuntansi). MAKSI UII is one of the postgraduate programs at FBE UII that has achieved “Unggul” (Excellent) Accreditation from The Institute of Accreditation for Economics, Management, Business, and Accounting Programs (LAMEMBA), and also be internationally accredited by the Foundation for International Business Administration Accreditation (FIBAA) starting in 2026.

With the rapid advancement of information technology in the digital era, we recognize that accounting knowledge and the accounting profession can no longer be framed through a purely traditional lens. The establishment of MAKSI UII reflects our commitment to developing high‑quality postgraduate education that is adaptive to the dynamics of modern and sustainable business environments.

Starting from the Academic Year 2025/2026, MAKSI UII will implement a new curriculum as part of its proactive response to ensure that learning content remains continuously updated with the latest developments in accounting knowledge and practice. The 2025 Curriculum is designed as a convergence point of accounting, digital technology, and a sustainable future. This curriculum innovation is carried out while preserving UII’s scholarly identity—educating ulil albab, graduates with Islamic values and an Indonesian character.

VISION & MISSION

Vision & Mission MAKSI UII

VISION

To become a reputable Master of Accounting study program in Indonesia and gain international recognition based on the Islamic values of rahmatan lil’alamin (mercy for all humankind) with a commitment to perfection and sustainability.

MISION

Nurturing accounting professionals with Islamic values to be adaptive and transformative in responding to scientific developments, advancements in information technology, and sustainability goals through the implementation of education, research, community services, and da’wah.

KEY TERMS IN THE PROGRAM MISSION

Key terms	Definition
Nurturing	A comprehensive approach to educating, training, and developing students, aligned with the curriculum and strengthened by quality facilities and resources to support academic excellence.
Accounting Professionals	Graduates pursue careers as professionals and experts in the field of accounting, such as Accounting Manager, Audit Manager, Accounting Consultant, Accounting Educator, Accounting Researcher, or in other relevant career paths.
Islamic Values	Graduates are expected to embody piety, leadership, professionalism, ethics, integrity, and an Islamic character.
Adaptive and Transformative	Embodying the principle of lifelong learning, graduates are expected to cultivate awareness of change and the capacity to adapt continuously, supported by innovative, creative, and proactive thinking and action in responding to dynamic environments.
Scientific Development	Extensive knowledge that includes accounting as the core area of study, enriched by related disciplines through interdisciplinary and multidisciplinary approaches.
Advancement in Information Technology	Graduates are expected to have a broad understanding of the development and application of information systems and technology, especially in accounting practices and other relevant areas in today’s digital and global context.
Sustainability Goals	Knowledge and sensitivity to sustainability issues, framed by the four pillars of the Sustainable Development Goals (SDGs): social progress, economic growth, environmental stewardship, and law and governance.
Education, Research, Community Services, and Da’wah	UII upholds four core obligations—education and teaching, research, community service, and Islamic da‘wah—collectively known as catur dharma, as stipulated in the Statute of Universitas Islam Indonesia.

GRADUATE PROFILE

Graduate Profile of MAKSI UII: Islamic Professional Accountant

Graduates of MAKSI UII are expected to play roles in organizations and society as Islamic Professional Accountants. This role reflects a graduate profile characterized by lifelong learning, grounded in Islamic and Indonesian values, equipped with expertise in accounting with global insight, and supported by visionary leadership skills.

First, the profile of an Islamic Professional Accountant is envisioned as a strength for graduates, enabling them not only to master accounting knowledge in professional practice but also to cultivate motivation as lifelong learners—sensitive and responsive to changes occurring in their surroundings and at the global level. This learning spirit is nurtured through an educational design that integrates the ulil albab character, a hallmark of UII’s scholarly tradition, marked by Islamic and Indonesian identity. These values embody a noble philosophy instilled to shape an inclusive worldview for engaging with local communities and interacting with global citizens.

Second, the graduate profile reflects a comprehensive integration of academic excellence and professional competence that is adaptive to the times. MAKSI UII graduates not only master integrative and sustainability‑oriented knowledge but also possess strong technological literacy. Their transformative expertise is grounded in Islamic personality and prophetic leadership—hallmarks of the ulil albab identity—complemented by professionalism and strong ethical values. This makes graduates not only technically competent accountants but also trustworthy in fulfilling their role as khalifatullah fil ardh across various professions, whether as accounting managers, audit managers, consultants, educators, or researchers, contributing positively at both national and global levels.

Third, MAKSI UII graduates are educated to be ready and skilled in exercising leadership roles within organizations and society. Their leadership skills are directed toward the ability to process and utilize reliable and relevant information to support decision‑making, respond to diverse challenges, and generate valuable ideas that drive innovation with impact for organizations and communities.

Graduate Profile	Description
ATTITUDE
Pembelajar Islami dan Indonesiawi Islamic and Indonesian Values Learner	Graduates embody lifelong learning attitudes and behaviors, grounded in Islamic values and a spirit of nationalism rooted in Indonesian identity.
KNOWLEDGE
Profesional Berwawasan Global Global-Minded Professional	Graduates possess integrative knowledge of accounting, information technology, and sustainability within digital and global landscapes, applying it professionally in their respective careers.
SKILLS
Pemimpin Visioner Visionary Leader	Graduates demonstrate innovative leadership skills in managing change and solving organizational challenges by utilizing reliable and relevant information for decision-making.

LEARNING OUTCOMES

Graduate Learning Outcomes

CPL	CPL Formulation
CPL 1 Berkepribadian Islami dan Indonesiawi Islamic and Indonesian values	Exemplifies an Islamic values-based personality and an inclusive worldview in social and global interactions while preserving Indonesian identity.
CPL 2 Berjiwa Pembelajar Adaptif Adaptive Learner	Exemplifies lifelong learning with ethical integrity, skepticism, and professional judgment while addressing change through logical, critical, and systematic analysis in science-based solutions and scholarly research.
CPL 3 Berpengetahuan Integratif dalam Teknologi dan Keberlanjutan Integrative Knowledge in Technology and Sustainability	Integrates accounting, information technology, and sustainability knowledge within digital and global contexts through interdisciplinary and multidisciplinary perspectives to foster sustainable development.
CPL 4 Berkepemimpinan Inovatif Innovative Leadership	Applies leadership and exemplary principles while fostering innovative thinking in problem-solving and organizational change management.
CPL 5 Berpikir Relevan dan Andal Reliable and Relevant Thinking	Applies comprehensive accounting knowledge to generate reliable and relevant information for economic decision-making.

Requirements

MAKSI UII offers multi‑entry access for graduates of all disciplines—professionals, managers, entrepreneurs, and government employees—as well as fresh graduates eager to advance their expertise as professional accountants.

Class Options
Choose the type of class with the schedule that best suits you. The Executive Class is recommended for students who are currently working. For fresh graduates or those not yet employed, it is advisable to join the Regular Class.

REGULAR CLASS	EXECUTIVE CLASS
Lectures are held on weekdays (Monday to Thursday)	Lectures are held on Thursday/Friday evenings and weekends (Saturday)
Main (default) schedule: 09:30–12:00 WIB	Main (default) schedule: 18:30–21:00 WIB (Thursday/Friday) and between 09:30–18:00 WIB (Saturday)
Most classes are conducted face‑to‑face (on‑site) at FBE UII Campus, Yogyakarta	Most classes are conducted online synchronously, using video‑conference applications

Study Concentrations
The MAKSI UII program offers six (6) study concentrations that students can choose according to their preferred area of focus.

Forensic Audit
Sharia Accounting
Government Accounting
Taxation
Supply Chain Control
Professional Accountant (ACCA)

Curriculum
The MAKSI UII program is conducted using the Semester Credit System (SKS) and the Participation Credit System (SKP). The curriculum design is structured to be completed in just three (3) semesters or 1.5 years, while the normal study duration is three to four semesters.

Types of Courses	Credits (SKS/SKP)	Description
Matriculation	0 SKP	Three matriculation topics are conducted during the pre‑program period.
Learning Support Activities (Mandatory & Elective)	15 SKP	A series of activities such as workshops/training, public lectures, industrial visits, and others.
Total Credits: 15 SKP
Compulsory Courses	33 SKS	Consist of 15 SKS of compulsory theoretical courses and 18 SKS of scientific work (Karya Ilmiah)
Elective Courses	16 SKS	Four elective courses are taken according to the student’s chosen study concentration.
Total Credits: 49 SKS

List of Courses & Learning Activities

PRE-PROGRAM

Learning Support Activities	SKP
MAK001 Al Qur’an Intensive Study MAK002 Islam Rahmatan lil’ Alamin MAK003 Community Service and Industrial Visit MAK004 Literacy and Publication Techniques MAK005 Research Analytics Tools MAK006 Behaviour Modelling for Learning	5 3 2 2 2 2
Matriculation	SKP
MAK007 Interpretation of Research Data Analysis Results (Quantitative & Qualitative) MAK008 Comprehensive Introduction to Accounting MAK009 Contemporary Financial Management	0 0 0

Note:
Community Service and Industrial Visit program will be conducted in Semester 3.

COMPULSORY COURSES & CURRICULUM PATH

SEMESTER 1	SKS
MAK101 Financial Accounting Theory MAK102 Audit, Assurance, and Risks Assessment MAK103 Contemporary Issues in Accounting: Information Systems & Sustainability MAK104 Islam Ulil Albab: Ethics and Leadership MAK105 Accounting Research	3 3 3 3 3
SEMESTER 2	SKS
MAK201 Thesis 1 (Proposal) Elective Course 1 (based on concentration) Elective Course 2 (based on concentration) Elective Course 3 (based on concentration)	5 4 4 4
SEMESTER 3	SKS
MAK301 Thesis 2 (Thesis/Case Study) MAK302 Thesis 3 (Exam/Dissemination) Elective Course 4 (based on concentration/cross‑concentration)	9 9 4

Note: The curriculum design is structured to be completed in just three (3) semesters. The normal study duration is three to four semesters.

ELECTIVE COURSES

FORENSIC AUDIT	SKS
MAK411 Introduction to Forensic Accounting MAK412 Investigation Techniques and Methods MAK413 Litigation Framework and Expert Testimony MAK414 Forensic Audit and Technology-based Fraud Detection MAK415 Anti-Money Laundering	4 4 4 4 4
SHARIA ACCOUNTING	SKS
MAK421 Sharia Accounting MAK422 Sharia Contracts, Governance and Ethics MAK423 Ushul dan Fiqih Muamalah MAK424 Sharia Audit and Assurance MAK425 Concept and Practice of Sustainability in Islamic Financial Institutions (IFI)	4 4 4 4 4
GOVERNMENT ACCOUNTING	SKS
MAK431 Reporting and Analysis of Government Financial Reports MAK432 Government Asset Management and Valuation MAK433 Digital Transformation and Innovation in Government MAK434 Government Risk Management MAK435 Governance and Audit of Government Institutions	4 4 4 4 4
PERPAJAKAN	SKS
MAK441 Tax Management and Planning MAK442 Tax Audit and Legal Aspects MAK443 Contemporary Taxation Issues: Global Developments and Environment MAK444 Core Tax Administration System (SIAP)	4 4 4 4
PENGENDALIAN RANTAI PASOKAN	SKS
MAK451 Supply Chain Management Accounting MAK452 Supply Chain Design and Strategy MAK453 Global Supply Chain Management and Sustainability MAK454 AI-enabled Analytics for Business	4 4 4 4
PROFESSIONAL ACCOUNTANT (ACCA)	SKS
MAK461 Strategic Business Leader MAK462 Strategic Business Reporting MAK463 Advanced Financial Management MAK464 Advanced Performance Management MAK465 Advanced Audit and Assurance	4 4 4 4 4

Note:

Study concentrations will be opened only if the chosen concentration meets the minimum number of students.
The Professional Accountant (ACCA) concentration is available exclusively for graduates of UII’s Bachelor of Accounting program or accounting graduates from ACCA partner universities. For further information, please contact the MAKSI UII staff.

Tuition Fee

Registration Fee	IDR 750.000 (USD 43)
Tuition Fee – Regular Class	IDR 9.000.000 (USD 515)/semester
Tuition Fee – Executive Class	IDR 10.000.000 (USD 572)/semester

The above fees are calculated based on the exchange rate of USD 1 = IDR 17.500. The exchange rate calculation may change at any time.
The tuition fees do not include the intensive Indonesian language course program (BIPA).
UII Alumni (Bachelor’s degree from any study program) receive a tuition fee discount of IDR 1.000.000 applied to the final payment.

Fees are subject to change at any time. Please contact our staff for confirmation or the latest information.

How to Apply?

Prospective international applicants (non‑Indonesian passport holders) are required to follow the international admission process. Detailed requirements and procedures are available on the official admission page via the link below.

Siap Mendaftar?

Penerimaan Mahasiswa Baru (PMB) UII Tahun Akademik 2025/2026 telah dibuka. Daftar sekarang juga.

Konsultasi Studi

Kami memahami bahwa menentukan pilihan program pendidikan adalah keputusan besar dan penting bagi Anda. Pengelola dan staf kami siap melayani konsultasi studi secara daring (GRATIS) bagi calon pendaftar dan orang tua/wali (individu atau kelompok).

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