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.

Program Structure

Dr. Fauzan Misra, M.Sc, Ak, CA, BKP

(Head of Accounting Department, 2021-2025)

The Department of Accounting, Faculty of Economics, Universitas Andalas (JAFEUA) was established in 1978. JAFEUA has around 770 students in regular and international programs and around 100 students in the intake diploma-III undergraduate program. In addition, there are about 100 master students of accounting and Professional Accounting Education (PPAk). JAFEUA is supported by around 50 teaching staff and professionals/practitioners. JAFEUA has five study programs headed by the Head of Study Programs, namely the regular undergraduate program, the international undergraduate program, the intake diploma-III undergraduate program, the accounting profession education program and master of accounting science program. Education in the undergraduate program is taken in a period of four years or eight semesters.

There are several scientific fields provide in undergraduate program:

1. Financial Accounting,

2. Auditing,

3. Management Accounting,

4. Public Sector Accounting,

5. Taxation,

6. Information Systems, and

7. Governance, Risk and Compliance (GRC).

In Master of Accounting science program, there are three concentration options that are students able to choose according to their interests:

1. Financial Accounting,

2. Management Accounting, and

3. Public Sector Accounting.

Professional Accounting Education (PPAk) prepares students to further explore the accounting profession and obtain professional competency certification degrees such as Chartered Accountants (CA) and Certified Public Accounting (CPA). 

The Accounting undergraduate program has received recognition for the quality of it’s inputs, processes and outputs as shown by obtaining A accreditation (2020 – 2025) and AUN – QA certification (2018 – 2023). The Master of Accounting Science and PPAk programs currently have B accreditation status. JAFEUA always pays high attention to quality so that obtaining and maintaining accreditation status is important at JAFEUA. Currently JAFEUA is waiting for the visitation process of the Foundation for International Business Administration Accreditation (FIBAA), an international accreditation visitation for undergraduate and master programs.

Student Lounge (SL) Accounting Department

Student Lounge (SL) of the accounting department was designed as a place for students to interact with each other. SL was designed as “English Area” to support student communication skills, especially in active English. SL is equipped with facilities of table and chair for learning and adequate wifi network support. In SL students can take a break from their lecture times, discussing the final lecture materials or assignments they are working on. With the online journal services provide by university and faculty, students may also access scientific articles from reputable journal.

Accounting Reading Room (ARR)

ARR development began when the accounting department won QUE in early 2000. ARR was designed as a Co-Working Space that lecturer and students can use to write their research. ARR has a relative large collection of textbooks and journals, and ARR will also be aquipped with Personal Computers (PC) that will make it easier for students to access scientific articles or financial database.

Lecture Hall 

Universitas Andalas provides 168 lecture rooms (collage space, classroom, and project room). This lecture is provided for 15 faculties and one diploma. There are 3 types of lecture halls; Small lecture halls with a maximum capacity of 40 students, large classrooms with a capacity of 40-60 students, and lecture theater spaces that can facilitate more than a hundred students. Each building is devoted to college (e.g. Building A-I). Many buildings (e.g. Buildings I, E, F) are equipped with state-of-the-art equipment for seminar rooms that are usually used for events such as seminars, workshops, and more.

Each classroom is equipped with standard facilities to support teaching and learning activities such as; chairs, whiteboards, LCD projectors, air conditioners and/or fans. The mobility of the academic community between buildings is connected by corridors. This corridor protects them from bad weather as they walk into the lecture hall. A green environment and open spaces surround the building which provides good and natural circulation of fresh air. In their free time, students can gather in gazebos between buildings to discuss academic and non-academic issues. This activity will help develop the social skills of students.

Convention Hall 

Auditorium

Library 

The university's central library consists of five floors. The first floor is for support offices and ICT. The second floor is the main library room, where a collection of books and reading rooms is housed. The floor is also equipped with a relaxing sofa and cubic study room. The other three floors are devoted to support facilities such as discussion rooms, meeting rooms, and multimedia rooms. Each room is equipped with air conditioning and adequate learning facilities such as whiteboards, and projectors. In addition, computers and the internet can also be accessed in the library. Photocopying centers are also available to support academic activities. http://pustaka.unand.ac.id/fasilitas/fasilitas-perpustakaan.

Daily service starts at 08:00 and ends at 17:00 from Monday to Friday. Electronic doors are used to control the flow of visitors. Students, faculty, and staff use their ID cards to pass through the entrance by tapping the card on the barrier sensor. The visitors who do not have an ID card, they must enter their data on the computer at the front desk. This procedure ensures visitors are recorded and prevents unauthorized persons from entering.

Various collections of books, academic journals, graduate and graduate theses as well as magazines and newspapers are provided in the central library. To access the collection. The Open Public Access Catalog (OPAC) is installed in four computer peace to allow visitors to perform keyword-based searches. The availability and location of the collection is presented on the computer screen so that visitors are informed about their interest. Once they know the availability status, and the shelf location number, they can choose their own collection. Different schemes for the thesis, the visitors should not choose the collection, but the librarian will help them.