Tax Law (EKM 2602)
This course discusses the principles of taxation, the definition of taxation, tax law categories, the role of tax, and the laws governing taxation in Indonesia. The course objectives are to provide students with an overview of tax law in Indonesia, and to build skills of tax management in Indonesia.
Tags: Courses, Faculty of Economics, Gadjah Mada University, Tax Law
Tax Law (EKA 2501) This course provides a framework of reference in understanding and monitoring the development related to various aspects concerning the fundamentals of federal income tax law; the function and role of federal tax provisions; its implications for the providing of goods and services in a local, national, regional, and international scope. In addition to the emphasis on individual taxation, the course also introduces the issues of corporate and partnership taxation.
Development Planning (EKU 2227) Description The course introduces basic concepts of development planning. Topics Planning methods, principles and tools for planning especially in developing countries, and problems and risks in development planning. Objectives Provide students with the ability to plan development, especially applying it in Indonesia.
Management Audit (EKA 4302) The primary focus of this course is organization’s emphasis on the aspects of 3E (effective, efficiency, and economy). Topics of the discussions are in accord with organization functional structure. This course aims to guide students in performing management audits by attaining proficient knowledge in theoretical and technical aspects of management audit.
Business Communications (EKM 3414) This course discusses concepts, techniques, and the application of business communication. The primary focus of discussion is to build effective writing and oral communication skills, to enhance the understanding of contemporary communication, and to understand the concepts of communication ethics and employment communication.
Tax Planning (EKA 4501) This course provides a framework of reference in understanding the objectives of tax planning, the identification of variables relevant to strategy formulation and tax plans. These variables consist of the taxation system; foundations of tax collection; effects of taxes on taxpayers; the implications of tax toward operational or policy decisions, investment decisions, financing decisions; and strategies to minimize tax, particularly for business organizations.
Behavioral Accounting (EKA 4202) This course discusses the relationships among accounting systems, human behaviors, and organizational efficiency. This course adopts a descriptive approach with minimization of quantitative and statistical discussions. Topics covered include behavioral aspects of core accounting courses such as management accounting, financial accounting, auditing, taxation, and social accounting.
Taxation (EKA 3501) This course is designed to provide students with a technical and theoretical familiarity in a wide range of taxation issues including definitions and classifications of the Indonesian federal income tax law, measurements and accrued tax payment procedures, the recognition and process of managing documents, and the affects of federal tax laws toward fiscal financial statements and commercial financial statements.
Seminar In Organizational Behavior (EKM 3418) This course offers a more in-depth analysis of research and latest issues in organizational behavior. A wide range of issues in OB are covered through analyzing relevant scientific journal articles. It is expected that by completing this course, students acquire a sound grasp of OB issues and research.
Industry Analysis (EKM 3410) This course is designed to sharpen students’ capability to analysis the industry as a basis of strategy formulation. The aim of the course is to enhance students’ understanding of the industry structure and characteristics, the key success factors and driving forces in the evolution of the industry, and the analysis of their impacts on strategy formulation and implementation.
Accounting Information Systems (EKA 3401) This course gives an introduction to the evaluation and design of accounting information systems and the methods to document and analyze a client’s hardware and software needs. It is based on the use of conceptual framework professionally and the legal responsibilities of accountants and auditors in designing, operating, and controlling AIS applications. In addition to it, internal controls, networking options and security issues are discussed.
Accounting Theory (EKA 3103) This course discusses the importance of theory-building explanation and prediction of the usefulness of accounting information in economic decision making for financial information users. Topics include the history of accounting, philosophy of accounting theory, normative accounting theory, and positive accounting theory. The objective of this course is to provide knowledge to students in order to understand contemporary accounting theory.
Internal Auditing(EKA 4301) This course is an introduction to the works performed by internal auditors, the auditing process, audit planning, and the test methodologies in internal auditing. Topics covered include internal auditing standard, fundamentals of organizational control, internal auditing operational approach, and internal auditing activities. After taking this course, students are expected to acquire a comprehensive understanding of internal auditing for the purpose of improving financial and managerial performance.
Consumer Behavior (EKM 2104) This course provides knowledge about external factors as well as internal factors that influence consumer behavior. Those factors are then to be used to develop marketing strategy, in addition to utilizing it as a basis for studying the complexity of consumer behavior. The course is aimed to increase students’ abilities in identifying accurate market opportunity and the consumer behavior pattern in order to formulate an appropriate marketing strategy.
Agricultural Economics (EKU 1226)Description The course introduces microeconomic analysis of agriculture and its role in the economy. Topics Allocation of production factors, supply and demand of agricultural output and input, factors affecting production decision for small farmers, adoption of new technology, and also discusses the interrelationships between agricultural activities and household consumption patterns. Objectives Develop students’ analytical abilities that can be contributed in agricultural policies in Indonesia.
Management (EKM 1502) This course provides an introduction to management concepts, techniques, and practices within the dynamic world business environment with special reference to the application of management functions on process approaches. It discusses comprehensively important management functions and activities, including planning, organizing, directing, and controlling. This course is intended to provide students with a framework for analyzing the nature of managerial works and identifying key managerial success factors in the new competitive business landscape.