Discussing various applicable tax regulations and their effects on companies is the main focus of this discipline in the Accounting diploma program. This program not only ensures an in-depth understanding of existing tax regulations but also emphasizes the practical application of these regulations in the context of company operations and the preparation of accurate financial statements. One of the key components in this discipline is understanding the taxation rules relevant to business activities. This includes regulations regarding income taxation, value-added tax (VAT), sales tax on luxury goods, and other relevant regulations that may impact a company's finances. Students are prepared to interpret, apply, and comply with these rules in the financial management of the company. In addition, it is important to understand the effect of tax regulations on corporate finance. Tax obligations can have a significant impact on the cash flow, net income, and financial position of a company. Students are taught to analyze how the application of tax regulations affects financial statements, as well as optimal tax strategies to legitimately minimize the tax burden.

In the context of the Accounting diploma study program, discussing the process of vision identification, development, and implementation is highly relevant and provides added value. Although the main focus is accounting, an understanding of vision and innovation is important to form a comprehensive and progressive accountant. First, in the vision identification process, students learn about recognizing and gathering relevant information to form a clear view of the future. This includes understanding industry trends, technological developments, regulatory changes, and market needs. This vision identification helps formulate the strategic direction for the company, especially in the context of accounting. Next, in vision development, students learn to combine the elements they identified earlier. They assess innovative potential, business opportunities, or improved operational efficiency that can help achieve the company's goals. In an accounting context, vision development could involve innovations in accounting systems, increased use of technology for financial data management, or improved audit processes.

In the Accounting diploma study program, the main objective is to understand the concept of accounting information systems and equip students with the ability to design, build, and implement effective accounting information systems. In addition, it is important to understand the application of accounting information systems in the context of daily life and business. First, a focus on understanding the concepts of accounting information systems is essential. Students learn about the structure and function of accounting information systems, including how financial data is identified, collected, processed, and presented in the form of relevant and useful information for decision-making. They also learn the principles of accounting information system design and architecture. Then, in learning about designing and building accounting information systems, students are given an in-depth understanding of how to design a system that fits the needs of the organization. This includes needs determination, accounting software selection, database development, and integration with existing business processes. Best practices in designing and managing accounting information systems are also an important part of the learning.

In the Accounting diploma study program, the main objective is to provide basic knowledge of various cost concepts and cost accounting functions to determine product cost. In addition, the program aims to equip students with skills to assist management in planning and controlling company activities. First, the focus is given to understanding the cost concept thoroughly. Students learn the types of costs such as fixed costs, variable costs, direct costs, and indirect costs. They also understand the concepts of historical cost and planned cost, as well as how cost affects management decisions. Furthermore, in the context of cost accounting, students learn the function of cost accounting to determine product cost. They understand the critical role of cost accounting in assessing production, distribution, and administrative costs. This includes cost allocation methods, cost-volume-profit analysis, and calculation of product cost. In addition, students are taught how to integrate cost information in the planning and control decision-making process. They understand how management uses cost information to identify efficiencies, assess performance, and optimize resources. The use of cost accounting information systems to support managerial decision-making is also an important part of the learning.

In the Accounting diploma study program, three main parts of the Auditing topic, namely Auditing Environment, Audit Planning, and Audit Testing Methodology, are the main focus to comprehensively understand auditing practice. First, the Auditing Environment is an important section that discusses external and internal factors that affect auditing practice. Students learn about auditor ethics and independence, applicable regulations and standards, and an understanding of the audited entity, including the industry and organizational policies. Being aware of these factors helps ensure that the audit process proceeds in accordance with governing guidelines and ensures the reliability of audit results. Second, Audit Planning is the initial stage in conducting an audit that includes planning, preparing the audit program, and determining the risks that may be encountered during the audit. Students understand how to carefully plan an audit to ensure efficiency and effectiveness in collecting audit evidence. This also includes identifying areas that are vulnerable to error or fraud, as well as developing an appropriate audit strategy. Third, Audit Testing Methodology is a section that discusses the techniques and approaches used to test the accuracy and completeness of the audited entity's financial information. Students understand various testing techniques, such as substantive testing and compliance testing, as well as testing procedures that can provide sufficient and adequate evidence. They also understand how to apply technology in audit testing to improve efficiency and accuracy.

Public Sector Accounting is a specialized focus that addresses various aspects of accounting related to the public sector. In general, this field studies the technical and analytical mechanisms used in the management of public funds in various public sector entities, including state institutions, government departments, local governments, State-Owned Enterprises (BUMN/D), NGOs, political organizations, social foundations, and joint projects between the public and private sectors. One of the main focuses in this scientific group is on local government financial accounting. This includes government budgeting concepts and systems, local financial accounting processes, and the preparation of local government financial statements. In this context, public sector accounting students and experts learn about how public funds are allocated, managed, and accounted for by public sector entities. They also understand the importance of transparency and accountability in the management of public funds. Public sector accounting has an important role in supporting the efficiency, effectiveness, and integrity of public financial management. Through an in-depth understanding of accounting systems and processes in the public sector, accounting professionals can assist public sector entities in performing their duties well, ensuring public funds are used appropriately and in accordance with existing policies, as well as meeting required reporting obligations.

In the Accounting diploma study program, the focus on a specialized area of accounting that addresses mechanisms, techniques, and analysis in the public sector is known as Public Sector Accounting. The material presented covers the management of public funds in various entities, such as state institutions, government departments, local governments, SOEs/D, NGOs, political organizations, social foundations, and public and private sector cooperation projects. One important aspect studied is local government financial accounting. This includes government budgeting concepts and systems, local financial accounting processes, and the preparation of local government financial reports. Students understand the accounting principles that specifically apply in the public sector, such as accrual and cash basis accounting, as well as the government accounting standards that are implemented. In addition, it is important to understand how the government budgeting system works, including the planning, budgeting, implementation, and monitoring stages. Students are taught about the budgeting process in accordance with regulations and public needs, as well as how the budget influences government policies and programs. Accounting aspects relating to local government include an understanding of how to effectively manage and monitor local finances. Students learn about the management of local government assets and liabilities, including fund allocation policies and the handling of local debt.