Graduate School
Pancasila University
Institution Accreditation
ISO 21001:2018

S2 Accounting Study Program

Head of the Accounting Masters Study Program

Dr. Harnovinsah, SE, M.Si., AK., CA., Cer. IPSAS., CMA., CSRS., CSRA.

Secretary of the Master of Accounting Study Program

Dr. Shanti Lysandra, SE, AK., MM., CA.

About Master of Accounting Study Program


Master of Accounting is a Postgraduate School Program at Pancasila University with a Master of Accounting degree. Along with the increasing public demand in order to realize good governance in both the government and private sectors, it is necessary to have transparent, professional and accountable governance, especially in the financial sector. Apart from the above, to improve better organizational performance, competent human resources are needed.

For this reason, the Master of Accounting Study Program at Pancasila University (accredited with a rating of "Very Good" based on Decree LAMEMBA No.008/DE/A.1/AR.10/IX/2022 dated 30 September 2022), in 2007 the Master of Accounting in collaboration with the Ministry of National Education , Bapennas and Asian Development Bank opened a Masters in Accounting Program by developing six optional concentrations, namely:

  • Tax accounting

  • Management and Behavioral Accounting

  • Auditing and Financial Reporting

  • Financial Accounting and Capital Markets

  • Sharia Accounting

  • Government Accounting/State Financial Supervision


Becoming an Excellent and Leading Master of Accounting Study Program Based on the Noble Values of Pancasila.


To realize the vision of the Master of Accountancy Study Program as a superior and leading study program in the fields of education, research, community service based on the noble values of Pancasila, the mission of the Master of Accountancy Study Program is formulated as follows:

  1. Organizing a quality education process based on noble values

  2. Developing superior and environmentally sound accounting management knowledge in order to increase independence

  3. Providing services to the community in an effort to improve community welfare and the competitiveness of MSMEs and


  1. Producing graduates who have

    1. Critical, analytical, realistic and religious attitude and responsive to advances in science and technology relevant to the field of Accounting (public/government sector accounting, financial accounting, management accounting, audit accounting, tax accounting, auditing and sharia accounting)

    2. Ability to master the theory and application of accounting theory and be able to analyze economic, social and behavioral-based implications

    3. Ability to use automation and digital technologies artificial intelligent in science

  2. Produce research that supports the development of theories in accounting and finance as well as the application of theories to national and international standards. Apart from that, scientific publications are also carried out in accredited national journals and reputable international journals.

  3. Carrying out community service activities in accordance with noble values

  4. Generate synergy in implementing the Tri Dharma in higher education through collaboration with other institutions both at home and abroad.