Kategori: s1_akt

Accounting Study Program, Faculty of Economics and Business (FEB), Universitas Sebelas Maret (UNS) provides an opportunity for 10 students to take part in the Summer Program at Universiti Teknologi MARA (UiTM) Sarawak, 12-17 August 2024. The Summer Program at UiTM was also attended by students from several countries, such as Malaysia, Indonesia, Cambodia, and China.

Four students of the International Accounting Undergraduate Study Program in 2023 and 6 (six) students in 2021 who participated in the program were accompanied by Risca Dwi Jayanti, SE., M.Ak., Lecturer of FEB UNS. The 10 students are Muhammad Hisham Asadul Haq, Nabila Syaharani Selima, Naufal Sadewa, Michelle Chin Lee Yan, Sandi Bimasena, Alwan Faiz Raditiyo Utomo, Muhammad Haidar Ashif, Muhammad Daffif Abyan Rusydi, Nurul Yantika, and Syeda Seerat Fatma.

To feb.uns.ac.id, Hisyam recounted that his arrival at the venue, along with the team and also other students from various countries, was welcomed warmly by Local Buddies from UiTM, which added a positive impression to the program. On the first day, the participants learned the Sarawak language, starting from vocabulary, how to spell, and how to make sentences. Then practice conversations with random interlocutors from several other universities, to help better understand the local culture.

On the second and third days, participants learned about leadership in Sumiran. This is a favorite experience for participants through various competitions that hone leadership skills, while also gaining knowledge about nature. On the fourth day, participants visited Sarawak Culture Village, where we were able to get a first-hand look at traditional houses and traditions in Malaysia, providing an in-depth insight into the local culture.

The next day, participants were invited to practice Malaysian batik, which is a very valuable and in-depth experience of their traditional art. During the program, participants train intensively in the evening to prepare for a performance at the closing event, which is held at the Riverside Hotel, attended by the Permanent Secretary of the Ministry of Tourism Malaysia, Datu Sherrina Hussain.

The event consisted of dinners and performances from various universities, where the UNS group performed a medley of Indonesian regional songs arranged with attractive movements while wearing traditional clothing from various regions in Indonesia. “Alhamdulillah, we won the Best Group Performance Award, which was presented directly by Datu Sherrina Hussain,” said the student who was appointed as the person in charge of the closing ceremony.

According to him, the experience of attending this Summer Program not only enriches the participants’ knowledge but also opens insight into other cultures and strengthens leadership and teamwork skills. “We are so grateful to participate in this program and look forward to applying everything we’ve learned,” he says.

Hisyam said, with this activity, students get a deeper insight into Malaysian culture, especially in Sarawak. Direct interaction with the local community, learning their language and traditions, as well as involvement in activities such as making batik and baking lapis Sarawak, provides invaluable new perspectives.

In addition, this program also improves our leadership and teamwork skills. Activities in Sumiran, for example, are very effective in honing leadership skills through challenging competitions and simulations. “This experience taught us how to work together in a team under pressure, which is an important skill in the professional world. We all feel more confident in communicating across cultures, which is important in this era of globalization,” he said later.

In addition, the opportunity to perform at the closing ceremony also strengthened our pride in Indonesian culture, while improving our ability to compile and display programs professionally. The whole experience, while brief, is very enriching both academically and personally.

The Faculty of Economics and Business (FEB), Universitas Sebelas Maret (UNS) welcomed a visit from Politeknik Negeri Semarang (Polines) on Friday, August 14, 2024, in Meeting Room 1 of the Soeharno TS Building, FEB UNS. The Polines delegation included department heads, program heads, and lab heads from the Accounting Department, with the goal of enhancing the management of their International Class in Accounting.

In his opening remarks, the Dean of FEB UNS, Prof. Drs. Djoko Suhardjanto, M.Com.(Hons)., Ph.D., Ak., expressed his gratitude for the visit from the Polines delegation. Prof. Djoko introduced the FEB UNS leadership and several faculty members in attendance, then provided a brief overview of FEB UNS.

FEB UNS offers four undergraduate programs: Development Economics, Management, Accounting, and Digital Business. It also has three master’s programs: Master of Accounting, Master of Management, and Master of Economics and Development Studies, as well as one doctoral program in Economics with specializations in Accounting, Development Economics, and Management. All FEB programs hold top accreditations, with the undergraduate Digital Business program currently undergoing accreditation as it is a newer offering.

FEB UNS has three international classes in Accounting, Management, and Development Economics, all of which have established MoUs with foreign institutions for double degree opportunities. These international classes fall under the undergraduate study programs in Development Economics, Accounting, and Management and have not yet been established as separate programs. However, FEB UNS is working towards making these classes part of an official International Undergraduate Program (IUP). “The international classes at FEB are pioneers within UNS. We are still refining the process, so feel free to discuss specifics with the study program representatives,” Prof. Djoko explained.

Meanwhile, Siti Arbainah, Head of the Accounting Department at Polines, expressed her appreciation for the warm welcome at FEB UNS. She shared that Polines just launched its international class in accounting computerization this year. “We need to gain experience and knowledge on best practices in managing international classes, including curriculum design and learning processes,” she said.

After the discussion, the Polines delegation toured FEB UNS facilities, including the international class spaces, faculty offices, and other supporting resources.

Essentially, financial crimes occur because of a gap between the interests of investors and the management’s interest within an entity or state financial manager. The gap between investors’ expectations and an entity’s management actions increases mistrust, because there may be misaligned interests. Investors want their investments to be profitable. Meanwhile, management feels the need to look for personal prosperity, but on the other hand, they also need to meet investor expectations.

That gap must be aligned by a process called audit. The audit process shall be conducted by an independent party acting professionally in accordance with the code of ethics and standards.

This statement was conveyed by Widhi Widayat, S.E., M.Si., Ak., CA., CSFA., Representative of the Head of BPK Yogyakarta Special Region, opening his presentation at the Public Lecture “Behind the Scenes of Forensic Audit: Tracing the Footprints of Financial Crime,” Wednesday, November 29, 2023 at Konimex Hall, Bachtiar Effendi Building, Faculty of Economics and Business (FEB), Universitas Sebelas Maret (UNS).

He further explained that fraud can be defined as misstatement or intentional omission of amounts or disclosures in financial statements to deceive users of financial statements.

It turns out that fraud keeps growing along with technological developments, the development of the entity’s business as well, and especially technology that is increasingly open to opportunities to make fraud grow.

This also encourages the development of the theory on how to identify when a fraud occurred. “The motive of fraud keeps growing, initially due to pressure, also because of capability or ability, this is mainly because usually fraud is carried out by people who have great authority in an entity. As the theory grew, a new causative factor called arrogance emerged. The arrogance of someone with a very high position, who feels untouchable or not bound by the rules, as well as the feeling of legal immunity, thus, they feel free to commit fraud,” he said.

Through the material presentation, he also explained that fraud is not possible to be done by only one or two people, thus, it must be carried out in collaboration both by internal and external parties.

According to Regulation No. 30/1999 in conjunction with Law No. 20/2001 on Corruption, there are 7 types of corruption, namely state financial losses, bribery, embezzlement in office position, extortion, fraudulent acts, conflicts of interest, and gratification.

In the next discussion, Widhi, who is a graduate of the FEB UNS Accounting Study Program, mentioned five characteristics of an investigative examination. First, the examination technique carried out is very in-depth, it must reveal the facts of the fraud that are hidden; second, the reverse proof must be carried out to prove whether the fraud actually occurred or did not occur; third, it is carried out in a manner that is in accordance with the legal provisions and human rights; fourth, the adequacy and accuracy of the evidence exceeds the non-investigative examination; and fifth, it presents the facts and process of the incident, proving it in court.

The series of investigative examinations includes pre-planning, planning, implementation, and reporting.

Closing his presentation, Widhi advised the students that the accounting profession is to provide adequate confidence to the parties concerned, so from now on get used to being a credible person in everyone’s eyes, competent in the eyes of anyone, and independent in anyone’s eyes.

The second speaker, another graduate of the FEB UNS Accounting Study Program, M. Alif Nur Irfan, Ex-Senior Associate Auditor, explains in more detail the difference between forensic audit and conventional audit.

The public lecture hosted by the Accounting Undergraduate Study Program and opened by Prof. Agung Nur Probohudono, S.E., M.Si., Ph.D., Ak., CA., CFrA., Head of S1 Accounting Study Program, was attended by more than 100 students. The discussion session provided opportunities for participants to submit questions to the two speakers.

Islamic Economics and Finance Research Group (RG), Faculty of Economics and Business (FEB), Universitas Sebelas Maret (UNS), hosted a virtual Community Service (PKM) activity for the ZIS Management Organization on Wednesday, August 2, 2023.

The PKM FEB UNS team led by Dr. Falikhatun, M.Sc., Ak., CA., SAS., the PKM team leader provides ZIS Accounting Training in collaboration with the Regional Assembly (MD) of the HMI Wati Alumni Forum (Forhati) to Zakat, Infaq, and Shadaqah (ZIS) fund managers in the Great Solo Region.

The online activity aims to assist ZIS managers in implementing the Islamic accounting standards of PSAK 109. In her presentation, Dr. Falikhatun said that the current program is motivated by the fact that the financial statements prepared by OPZ were not in accordance with the Accounting Standards for Zakat, Infaq, and Shadaqah.

“Financial Statements are a means of accountability reporting for the sources of funds managed by OPZ, both funds originating from Zakat, Infaq, and Sadaqah. The financial statements must also contain the flow of funds as a form of distribution to Mustahiq or OPZ management costs. OPZ’s financial statements in accordance with PSAK 109 consist of Statements of Financial Position, Statement of Changes in Funds, Statement of Changes in Management Assets, Cash Flow Statements, and Notes to Financial Statements,” explained Dr. Falikhatun.

This activity is expected to motivate ZIS Fund managers to prepare Financial Statements in accordance with PSAK 109, thus, improving Musakki’s trust in OPZ, and will ultimately increase the number of Zakat, Infaq, and Shadaqah fundraisers for each OPZ

On Thursday-Friday, July 20-21, 2023, a site visit assessment was carried out for the Accounting Undergraduate Study Program, Faculty of Economics and Business (FEB), Universitas Sebelas Maret (UNS) to obtain LAMEMBA accreditation. The Accounting Study Program is the first study program at FEB UNS to apply for accreditation conducted by LAMEMBA field assessment.

The site visit assessment team, as appointed by LAMEMBA to conduct field assessments, consists of Prof. Dr. Dedhy Sulistiawan, S.E., M.Sc., Ak., C.A., from the Universitas Surabaya and Dr. Wuryan Andayani, C.A., MSi., CSRS., CSRA., CMA., from Universitas Brawijaya.

LAMEMBA is an Independent Accreditation Institute for Business Management Economics and Accounting education program, which is tasked to carry out the Accreditation process for Study Programs in Economics, Management, Business, and Accounting.

Both Assessors were welcomed in the Rector’s Assembly Room by Prof. Dr. Ir. Ahmad Yunus, M.S., Vice Rector of Academic and Student Affairs, Dean of FEB, Head of Accounting Study Program, and delegations from UNS Education Quality Assurance and Development Institute.

Prof. Dedhy in his speech conveyed that his arrival with Dr. Wuryan is a mandate from LAMEMBA to carry out an assignment as an assessor. “After looking at the study program’s Self Evaluation Document (DED) and the Program Performance Document (DKPS), our task should be easier, we only need to confirm some documents and additional information to clarify problems related to the international engagement carried out by the Bachelor of Accounting Study Program,” he said.

Meanwhile, Dr. Wuryan emphasized that the purpose of both assessor’s visit to UNS is not to audit and shall not be feared, because they only confirms the information reported in the DED and the DKPS. She said that the purpose of accreditation is for the university to make continuous improvements to provide better education and professional services. Dr. Wuryan is confident that Prof. Djoko as the FEB UNS Dean and some LAMEMBA Assessors at UNS know what tasks the assessors have to do.

On the first day of the assessment, a confirmation session took place with the Head of the Study Program, Management Unit, Internal Quality Assurance, Accreditation Taskforce Team, Middle Management at UPPS, Lecturers, Alumni, and External Users. The Site Visit Assessment continued on the second day with the facility review session in FEB UNS.

The field assessment was concluded with the report of the minutes of meetings and submissions of recommendations from both assessors.

The Bachelor in Accounting (S1) Study Program, Faculty of Economics and Business (FEB), Universitas Sebelas Maret (UNS) hosted a Public Lecture entitled ‘Exploring Career Opportunities for Accounting Graduates,’ Saturday, June 17, 2023.

The hybrid event was conducted at Assembly Room 1 of Soeharno TS Building FEB UNS and the Zoom Meeting. The public lecture featured three alumni of the Accounting Study Program alumni, the three were Aldiansyah Syahrizal, Accounting Staff at BUMN ID Food, Akhila Santika Kirana, a Junior Supervisor at OJK, and Alma Yulia Putri Azahari, a Junior Consultant at Baldwin Bayle Group.

The Plt. (Acting Officer) for the Head of the Accounting Study Program, Prof. Agung Nur Probohudono, S.E., M.Si., Ph.D., Ak., CA., CFrA., expressed his gratitude to all speakers and participants attending the event. “I hope on this occasion, the speakers can share their career experience after graduating from Accounting Study Program, including tips on what to do next after graduating, what soft skills are needed when entering the workforce, and how the recruitment process goes,” he said.

Afterward, Prof. Agung states that, indeed, the professional sphere is different from the academic world.
Do all accounting study program graduates have to become an accountant? Are there any other opportunities for the graduates, and how to prepare for these opportunities? These are some of the topics that can be discussed with the three invited alumni.

The invited speakers mentioned that FEB UNS Accounting graduates now received a Diploma Supplement Certificate, which provides a significant advantage to fresh graduates. Further, also opened up about their study experiences, addressing the question of whether it is enough to only attend lectures each semester, or if joining a student organization is necessary. In short, they are free to share any stories and experiences with their junior. The three speakers shared their experiences starting from graduating as ASP FEB UNS students and pursuing a career as professionals.

Furthermore, based on the World University Ranking (WUR) by Subject Ranking released in January 2023, FEB UNS Accounting Study Program entered the world’s top 300 study programs and ranked 4th in Indonesia after UNAIR, UI, and UGM. This achievement is an important asset for all fellow ASP FEB UNS students, as a boost of confidence to be FEB UNS graduates, especially from the Accounting Study Program, to be a successful personality in the future.

Concluding the shared experiences, career preparation is a long-term process, where students must make exhaustive preparation, established a clear goal, never be afraid to learn more and change, and not hesitate to take the opportunity.

The Academic Community of the Faculty of Economics and Business (FEB), Universitas Sebelas Maret (UNS) took part in the Mangayubagyo (a celebration of special achievement) for Prof. Agung Nur Probohudono, S.E., M.Si., Ph.D., Ak., CA., CfrA., inauguration as Professor of Management Accounting FEB UNS.

The inauguration ceremony was held at the UNS G.P.H. Haryo Mataram Auditorium and was broadcasted through the Universitas Sebelas Maret YouTube Channel on Tuesday (23/5/2025). After the inauguration ceremony, a celebration was held in the Lobby of the Soeharno TS Building.

The Chairman of the Faculty Senate, Prof. Dr. Tulus Haryono, M.Ek., at the beginning of his speech, congratulated Prof. Agung Nur Probohudono and his family who have accomplished the outcome of their long hard work. He also congratulates the Accounting Study Program, and FEB UNS for contributing 20 professors to UNS.

Prof. Tulus encourages lecturers who already hold a doctorate degree to immediately continue their journey to reach the professorship.

“FEB is 47 years old and there are only 20 professors. I encourage the head of study programs to drive lecturers who have earned a doctorate (Ph.D.) degree to be professors, there are 16 Doctors in Management Study Program, 18 in Accounting Study Program, and 15 in Development Economy Study Program, and they need our encouragement and support,” he said.

Prof. Tulus also reminded that the Professor title is a timeless position. If you have earned a professorship, even after retiring you will hold your title as a professor, it is an honor. This is different for a structural position, which can be removed/changed.

The Dean of FEB UNS, Prof. Djoko Suhardjanto, M.Com., (Hons). Ph.D., Ak., in his speech, also congratulate Prof. Dono, the nickname for Prof. Agung Nur Probohudono. “I appreciate the efforts of our new professor, Prof. Dono, his efforts were extraordinary, with patience, along with his family encouragement, Mrs. Dono. Finally, today, he succeeded to accomplish the highest functional position,” he said.

The persistence of Prof. Dono hopefully can inspire dozens of FEB lecturers who have reached the Associate Professor position, to achieve professorship titles. Hopefully, Prof. Dono can strengthen FEB UNS to become a more victorious and more accomplished faculty.