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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.

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Year Established 2001
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Lecturer 21
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Professor 9
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Scientific Article xxx
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Students 287
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Staff 12
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Alumni 1369
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Citation xxx
Prof. Erlina, S.E., M.Si., Ph.D., Ak, CA, CMA, CPA, CSRS, CRSA, CIPSAS

With great pleasure, I am pleased to welcome you to the Master's Program in Accounting Science at the Faculty of Economics and Business, Universitas Sumatera Utara.

"Assalamu'alaikum warahmatullahi wabarakatuh. With the Grace of Allah SWT, the Most Compassionate, the Chairperson of the Master of Accounting Study Program at the Universitas Sumatera Utara Medan expressed Praise and Gratitude for the completion of the Website of the Master of Accounting Study Program at the Universitas Sumatera Utara. Welcome to the Website of the Master of Accounting Study Program at the Universitas Sumatera Utara. This website contains descriptions related to information such as profiles, accreditation, services and facilities, contact persons, academic and non-academic activities, data on students, lecturers, and education staff, social media, archives, and others for the academic community within the Master of Accounting Study Program, Faculty of Economics and Business, Universitas Sumatera Utara. The creation of this website is intended to make it easy for the academic community to get access to information, services, and educational activities in the area of the Master of Accounting Study Program, Faculty of Economics and Business, Universitas Sumatera Utara. We will still try to provide a more comprehensive appearance, and the important thing is that this website can be helpful to the academic community that needs it. We would like to thank all those who have helped the completion of this website. Assalamu'alaikum warahmatullahi wabarakatuh."

Prof. Erlina, S.E., M.Si., Ph.D., Ak, CA, CMA, CPA, CSRS, CRSA, CIPSAS
Head of Master's Program In Accounting
Master's Program In Accounting Accredited Very Good No. 096/DE/A.5/LAMEMBA-U/V/2026
Lab Fasilkom-TI

Curriculum Master's Program in Accounting

You will learn things such as:

  • Public Sector Accounting
  • Managerial Accounting
  • Financial Accounting
  • Accounting Information Systems
Curriculum
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Graduate Profile

The following is a list of graduate profiles found in Master's Program in Accounting

Accounting Researcher / Innovator

Accounting Researcher / Innovator

Graduates are able to advance accounting knowledge through innovative and systematic scientific research and produce scholarly work contributing to theory and practice. They are also capable of designing research roadmaps and generating applicable innovations.

Accounting Expert

Accounting Expert

Graduates possess comprehensive mastery of accounting theories and principles and are able to apply them in solving financial problems appropriately. They are also capable of making professional decisions based on scientific analysis and ethics.

Accounting Policy Maker

Accounting Policy Maker

Graduates are able to formulate strategic accounting policies based on relevant scientific analysis. They are also capable of making solution-oriented decisions and coordinating resources effectively.

Accounting Professional

Accounting Professional

Graduates are able to identify and resolve accounting problems through the application of professional standards and critical analysis. They also demonstrate strong communication, teamwork, and professional judgment.

Contact Us

Master's Program in Accounting Universitas Sumatera Utara

Faculty of Economics and Business

Universitas Sumatera Utara

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Alumni Testimonials

The FEB USU Accounting Postgraduate Program, especially the Masters Program, offers several concentration options that are currently needed in both industry and government. Lecture targets are not only based on textbooks but have also emphasized the latest research developments with selected lecturers in their fields so as to provide knowledge that can be implemented.

Dr. Budi Anshari Nasution, S.E., M.Si., Ak, CA, CMA.

Dr. Budi Anshari Nasution, S.E., M.Si., Ak, CA, CMA.

2008 - Head of Strategy and Transformation Division at PT Bank Sumut

It is an honor to be able to enjoy the lecture period of the Master of Accounting Science program at FEB-USU where the material provided is very helpful in developing my professionalism as a practitioner.

Yulisfan, S.E., M.Si., Ak, CA, CMA, CRP, CIPSAS, CSRA

Yulisfan, S.E., M.Si., Ak, CA, CMA, CRP, CIPSAS, CSRA

2019 - Lecturer of the Master’s Program in Accounting at Universitas Pembangunan Panca Budi

Thank you to the lecturers who have guided me during my studies. I feel proud to be part of USU alumni and hopefully USU will be more advanced in the future.

Ahmad Faisal Daulay

Ahmad Faisal Daulay

2019 - Head of Treasury Division at PT Bank Sumut