Student competencies must be further strengthened in accordance with existing developments. This is also done in order to prepare graduates who are tough in the face of social, cultural, world of work, and technological changes that are growing rapidly in the era of the industrial revolution 4.0. There is a need for a link and match between graduates of higher education not only with the business world and the industrial world but also with a future that is rapidly changing.
Based on this, the Minister of Education and Culture has enacted a new policy in the field of higher education through the "Independence Learning - Independent Campus (Merdeka Belajar, Kampus Merdeka or MBKM)" program which is currently being implemented by universities. The Minister of Education and Culture's policy is related to giving students the freedom to participate in learning activities for a maximum of three semesters of study outside the study program and campus. The MBKM policy provides opportunities for students to gain wider learning experiences and new competencies through several learning activities. At the Andalas University level, no less than 9 Rector Regulations were issued in response to the MBKM program. In addition, the University has established UPT-MBKM as the spearhead of MBKM implementation at Andalas University.
The Department of Accounting, Faculty of Economics, Andalas University (JAFEUA) is committed to supporting the MBKM policy program. This is proven by the fact that there are four JAFEUA students who have been selected to participate in a certified internship at PT. Semen Padang Indonesia, one student who won the Campus teaching competition, five students who recently won the internship selection at the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency, and two students who were selected to take part in the Indonesian International Students Mobility Award/IISMA) to Hungary and South Korea. At the performance level of the department/study program, the Accounting Department has finished carrying out the activities of the Indonesian Student Micro Credentials Scheme Grant (KMMI) in the Taxation course with the theme Tax on Demand for Millennials. This activity was attended by 400 students from 92 universities in Indonesia and involved 8 tax practitioner lecturers.
In terms of cooperation with other universities, the Accounting Department, Faculty of Economics, Andalas University (JAFEUA) has explored cooperation with four other university Accounting Departments that want to implement MBKM namely, Riau University (Riau), Jember University (East Java), Bung Hatta University (West Sumatra), and Eka Sakti University (West Sumatra). In relation to this cooperation, JAFEUA has accepted and signed a Cooperation Agreement (MoU) with the University of Riau and Bung Hatta University.
Furthermore, PSAUA's other form of commitment to the MBKM program is that many PSAUA students voluntarily have carried out independent internships (for 1-2 months), in various institutions, such as the West Sumatra Regional Development Bank (Bank Nagari), the Financial Services Authority (OJK), Bank Indonesia (BI), Regional Offices of the Directorate General of Treasury, Regional Offices of the Directorate General of Taxes for West Sumatra and Jambi, and others.