Accounting

Master's Program (S-2)

The Master's Program in Accounting Science at Universitas Sumatera Utara (USU) teaches a deeper understanding of modern accounting theory and practice. With a curriculum designed to strengthen knowledge of international accounting standards and current practices in accounting, students can develop the analytical skills and managerial expertise necessary for success in a professional career in accounting.

In addition, students will be trained to solve complex accounting problems and develop effective strategies in financial decision-making. With strong theoretical and practical teaching, adequate learning facilities, and expert and qualified lecturers, graduates of this program are expected to become influential accounting experts and positively contribute to economic and financial development in Indonesia.

Vision & Mission

Vision remove

To become a study program with academic and professional excellence, responsive to advancements in science and technology, actively advancing accounting knowledge, and committed to conducting research and community service that meet market needs at both national and international levels.

Mission remove

To produce graduates with strong character and competencies in accounting that are market-oriented.
To enhance the quality of education, research culture, and community service programs in order to improve academic standards by developing excellence in accounting knowledge that contributes to positive societal transformation.
To strengthen networks and collaboration with private and government institutions, professional organizations, and other related entities at both national and international levels, ensuring the continuous relevance and advancement of knowledge delivered to students.
To ensure the alignment and relevance of all activities with the needs of global social, economic, and industrial development.

Goals & Targets

Goals remove

To produce graduates with high competence in accounting, grounded in knowledge, technology, and professional ethics to address challenges in accountable governance at both national and global levels.
To foster a strong and innovative research culture by producing and publishing scientific works in reputable national and international journals.
To develop accounting professionals who are critical, ethical, and capable of making strategic, risk-based decisions in line with the needs of industry, government, and society.
To build sustainable strategic networks and partnerships with domestic and international institutions to support the advancement of knowledge and professionalism in the field of accounting.

Target remove

70% of students graduate on time.
The average GPA of graduates exceeds 3.75.
The number of graduates achieving a minimum TOEFL score of 450.
A 10% improvement in the study program’s educational facilities.
A 10% increase in publications in reputable journals.
80% of academic services are conducted digitally.
Strengthening collaboration between faculties and study programs with international universities and companies, with at least one partnership per study program that has monetary value.
85% of students obtain competency certifications or professional certificates.