Is means having the comprehension of attitude and value. Teachings include education on the national concept, the integrity of NKRI (the national unity of the Republic of Indonesia), implementing Pancasila, implementing the 1945 Indonesian (UUD 1945), and implementing Bhinneka Tunggal Ika (Unity in Diversity). Individually, integrity is expected to be put into realization in attitude and valuing highly honesty.
It is the ability to understand and master science, technology, and art. Teachings are aimed for students to understand in an ontological, epistemological, and axiological way so that knowledge could be beneficially implemented for the welfare of the people.
It is the ability to develop the psychomotor aspect in practice especially in financial banking.