The educational philosophy of the study program corresponds to the educational philosophy of Udayana University, which is formulated in its motto, namely "Taki-Takining Sewaka Guna Widya" which means that people who study are obliged to pursue knowledge and virtue. Another interpretation of philosophy also means seriously devoting oneself to virtue and science (https://kc.unud.ac.id/view/peraturan-menteri-riset-teknologi-dan-pend Pendidikan-tinggi-nomor-34-tahun-2017-on-statute-university-udayana). This philosophy and strengthened by the Decree of the Chancellor No. 268 / UN14 / HK / 2021 concerning the Philosophy of Education of Udayana University.
The placement of the words "virtue" and "science" is understood so that education is able to encourage all academicians to develop into qualified human beings, namely educated people who fear God Almighty, have noble character, knowledgeable, competent, creative, independent, democratic and to be responsible.
FACULTY OF ECONOMICS AND BUSINESS - UDAYANA UNIVERSITY