Master Program in Accountancy


This program was established to enhance the role of University of Merdeka Malang  as an institution of higher education that participate the next generation of quality in the accounting field.

This program (MAGSI) is expected to improve the competitiveness of human resources, especially in the field of accounting to anticipate of the globalization policies at regional and international levels. The program currently provides 2 concentrations, namely financial accounting, and public sector accounting.


1. have the attitude and general skills in accordance with formulation (KKNI) for higher education.

2. to have special skills as follows:

  • to solve problems of business and public sector creatively based analysis through research.
  • able to combine technical competence and professional skills on a work assignment in accounting.
  • able to present accounting and non-accounting information to stakeholders and explain the idea clearly, both orally and in writing.

3. have control of the knowledge as follows:

  • able to master the theory of financial accounting and management, and public sector accounting.
  • able to apply the theory of financial and management accounting and public sector accounting.
  • able to analyze on principles and theories that are relevant to decision makers.

Course offers are:

1st Semester

No. Subject Credit
1 Cost Accounting and Management Accounting 3
2 Theory and Practice of Financial Accounting 3
3 Financial Management 3
4 Business Ethics and Profession 3


2nd Semester




1 Multivariate Analysis 3
2 Investment Analysis and Capital Market 3
3 Entrepreneurship 3
4 Research Methodology 3


3rd semester

No. Subject Credit
1 Electives Course 1 3
2 Electives Course 2 3

4th semester

No. Subject Credit




The time required to study in master of Accountancy studies program is 4 semesters and can be completed for 3 semester.



Elective Course

1. Financial accounting and management Environmental Accounting

Audit and Attestation Services

Behavioral Accounting

2. Public sector accounting


Public Sector Financial Management

Public Sector Accounting

Audit Public Sector