Education System

The learning process in Accounting Study Program of UMY uses credits system, which is an education learning system to be students responsibility to complete in one degree of education and using semester as the time unit in the education program. Credits is a teaching and learning process equivalent to 50 minutes of scheduled meetings, 50 minutes of structured academic activities, and 50 minutes of independent academic activities.

Semester is a time unit consisted of 16-18 weeks of lecture or other scheduled activities, and two or three weeks of scoring activity done in one semester, generally classroom setting lecture, practices, internship, assessment, classroom work/homework, and any other activities. Each course will have one until six credits for students to pass.

The goal of the credits system is to give students opportunities to be skillful with short study period. Credits also give them freedom to choose the course desired in each semester in accordance with their interest and skill. However, the course selected with students in one semester need to be in line with pre-regulation course. The general principal of credits per semester education system are:

  1. No passing level each academic year.
  2. Each course does not need to be the same amount of credits.
  3. The total of credits and course composition of each students does not need to be the same amount.
  4. The time to finish the study of each students does not need to be the same.
  5. Students, with some limitation, are given freedom to choose the total credits each semester, and are given freedom to set up their own time table to finish the study.

Accounting Study Program of UMY as the part of Muhammadiyah Higher Education that give general education, conduct the learning activities in accordance with The Ministry of National Education of Indonesia. While conducting its activities, this study program get guidance and help from Kopertis Region V DIY.


Lecturer Qualification

The lecturers of Accounting Study Program of UMY should at least a Master Degree holder of Accounting. The lecturers here are also active as consultant  in business and non-business institution, expert staff in the Ministry, and other public institutions. With the standard qualification from The Ministry of Higher Education, which is Master degree, in addition to practical experience, it is hoped that they can be the main supportive factor to teach students of Accounting UMY to be able to be graduates who are ready to work in real life situation.



The learning process of Accounting UMY does not only focus on theoretical materials in the textbooks, but also equipped with practices in accounting laboratory. In this course, students are learning to know the process of budgeting report in accordance with Indonesia’s Companies process.



To increase students’ understanding in course material, additional materials are available in e-learning UMY, prepared by the lecturers. Thus, students are able to access additional materials (assessment and homework) whenever and wherever. Students are also able to communicate with the lecturers with chat feature in the e-leaning site of UMY.


Brevet, Internship, and Community Service

Beside learning in classroom regularly and join the practices, students of Accounting Study Program UMY are also have to join brevet and internship to increase their soft skill and hard skill in the field of accounting and business facilitated with Accounting Development Center (ADC) UMY. Beside, students are required to get involved in rural citizen development through Community Service coordinated by Research, Publication, and Community Service Agency UMY.