Educational Philosophy of the Diploma III Accounting Study Program, Faculty of Economics and Business, Udayana University

Educational Philosophy of the Diploma III Accounting Study Program, Faculty of Economics and Business, Udayana University

The Diploma III Accounting Study Program of the Faculty of Economics and Business, Udayana University (FEB Unud), adopts a curriculum designed based on the philosophy of Merdeka Belajar (Freedom to Learn), providing students with sufficient flexibility to develop their learning interests and personal potential. To support the implementation of this philosophy, the core areas of study are complemented by supporting and distinctive areas of study. These supporting areas include Ethics, Culture, Morality and Society; Information Technology; Language, Communication and Reporting; Economics; Management; and Entrepreneurship. These subjects are expected to contribute to producing graduates who create a positive impact on society.

The Diploma III Accounting Study Program of FEB Unud implements an educational philosophy focused on contextual learning and the development of professional competencies in accounting. To achieve its learning objectives, the faculty has established a pedagogical policy based on case-based and project-based learning, which is explicitly incorporated into the Semester Learning Plans (Rencana Pembelajaran Semester/RPS) and forms part of the performance agreements of the Dean and the Head of the Study Program.

To strengthen students' understanding of accounting practices, students participate in company visits to national and multinational organizations, including The Royal Pitamaha, Mercure Hotel Nusa Dua, PT Melium Nusantara, and the Singapore National Co-operative Federation (SNCF). Learning activities also involve practitioner lecturers and are complemented by various workshops on entrepreneurship, article writing, competency development, and international publication.

The study program implements academic evaluation policies through the UP3M monitoring system, accompanied by regular socialization activities to help prevent academic failure. The development of hard and soft skills is supported through the Student Activity Credit (SKP) policy, teaching assistant opportunities, training in accounting software such as Accurate and MYOB, and student involvement in research, community service, and academic competitions.

Students are also encouraged to develop their non-academic potential through Student Activity Units (UKM), the Student Association (HIMA), the Student Executive Board (BEM), the Student Representative Council (DPM), and various arts, sports, and student organization activities. The faculty provides a range of facilities to support learning, including an accounting laboratory, discussion rooms, an open hall, a tax center, and campus internet access.

To support student well-being, the university provides healthcare services through the Udayana University Clinic and Hospital, as well as academic and non-academic counseling services accessible through online platforms such as USDI Care and LAPAK.

Furthermore, students are encouraged to develop their careers through the MBKM internship program, professional certification, participation in the Tax Volunteer Program, Tax Service Month activities, and collaborations with industry partners and professional associations. Academic and professional interactions are also fostered continuously through activities involving lecturers, alumni, national and international practitioners, and international students from partner institutions, such as Temasek Polytechnic in Singapore.