Accounting Laboratory, Faculty of Economics and Business, Universitas Muhammadiyah Yogyakarta (FEB UMY), undertook comparative study with Indonesian universities. The universities were Universitas Muhammadiyah Padang and Universitas Muhammadiyah Sidoarjo. The comparative study was held to exchange information and experience between the universities. It lasted for two days, from 26th-27th of January 2017.

The first day of the comparative study was with Universitas Muhammadiyah Sidoarjo (UMSIDA). It was started with a speech and an introduction by the Head of Accounting Study Program of UMSIDA and by the Head of Accounting Laboratory UMY Mr. Sigit Arie Wibowo, S.E., M.Acc., Ak., CA. In this event, both universities introduced the currently existing practicum. The outcomes of this comparative study is the interest of Univeritas Muhammadiyah Sidoarjo to cooperate with Accounting Laboratory of FEB UMY in Auditing Practicum. UMSIDA is interested to add the web-based auditing practicum that has been implemented in Department of Accounting FEB UMY. At the moment, both universities are agreed to make Memorandum of Agreement (MOA) regarding the cooperation in web-based auditing practicum. Accounting Laboratory of FEB UMY will give training to Accounting Laboratory of UMSIDA so that the implementation of web-based auditing practicum can be undertaken in UMSIDA.


The second day of comparative study was continued on 27th of January 2017. On this day, it is with Universitas Muhammadiyah Padang. It was attended by managing editor of Jurnal Akuntansi dan Investasi (JAI) UMY, Hafiez Sofyani, S.E., M.Sc and an accounting lecturer, Dr. Ahim Abdurrahim, M.Si., SAS., Ak., CA.

The second day’s discussion introduced programs in both universities’ laboratory. Accounting Laboratory of FEB UMY introduced 7 practicums that have been going on, but not closing the possibility of adding other practicums as taxation practicum. Moreover, managing editor of JAI introduced accounting journal of FEB UMY. The journal has been routinely published in every 6 months.

At the discussion ending, Mr. Sigit Arie Wibowo as the Head of Accounting Laboratory expressed thanks to the lecturers of Universitas Muhammadiyah Padang and prayers so that cooperation between the universities can be build in the future.

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