DEVELOPMENT STRATEGY DIPLOMA III OF ACCOUNTING STUDY PROGRAM FEB UNUD

Based on the results of tracking studies/Tracer Study conducted by the DIII Accounting Study Program each year shows that the main advantage of alumni is their expertise/ability in mastering theoretical concepts about processing accounting information systems and their use for the company. In addition, graduates are able to prepare financial statements for service, trade, and manufacturing companies. This is reflected in the average GPA of graduates experiencing an increase from 2017 of 3.40 and in 2018 of 3.46. This figure is above the minimum standard set by the study program, which is 2.75. From the perspective of user responses, it is illustrated that graduates have excellent integrity, high morale, good use of information technology and are able to communicate well and work together in teams. This can be seen from the average user statement that 90% stated the soft skills possessed by graduates are good. But behind that, graduates of FEB Unud Accounting Study Program also have some weaknesses. Some weaknesses of graduates of the FEB Unud Diploma of Accounting Program, which is summarized from the statement of graduate users, is the lack of graduates' ability in mastering English, the lack of graduates having certificates of competence, especially from the industry/business world, and finally, the DIII Accounting Program is still insufficient in the use of digital-based mastery of software. Related to some of these weaknesses, the FEB Diploma of Accounting Program seeks to eliminate them so that they can produce graduates who are better suited to the needs of users. One of the efforts made by the FEB Diploma of Accounting Study Program to eliminate graduation weaknesses is by participating in a program to strengthen the quality of learning through strategic partnerships with industry/work.

The program to strengthen the quality of learning through strategic partnerships with industry and the world of work/business will be designed in line with the Strategic Plan and the University. The program will be divided into five activities, such as establishing more Industrial Cooperation, Recruitment of Practitioner Lecturers who have certifications and competencies that are in accordance with user needs, Curriculum Upgrading, Increasing Competence in human resources, and Strengthening Facilities and Infrastructure. These five activities will later be carried out in harmony and continuity.

The first activity: is related to establishing more industrial cooperation. Strengthening in the field of industrial cooperation is an activity of designing and implementing strategies in encouraging independent student innovation. Specifically, this program aims to provide additional insight to students regarding the challenges and opportunities that students will face in the industry or the world of work. This industrial cooperation activity includes cooperation in providing a place to work in the field, designing student internship design programs, as well as cooperation in the fields of teaching, research, and community service. The industry targeted in this program is associated with graduates of Diploma III Accounting Study Program profiles and the potential for local wisdom in Bali, including Public Accounting Firms, Tax Consultant Offices, Accounting Services Offices, Hotels and Restaurants, Financial Institutions, Empowerment Institutions, Village Credit Institutions, and Government Agencies.

The second activity: is the recruitment of Practitioner Lecturers who have certifications and competencies that are in accordance with user needs. The recruitment of practitioner lecturers is in line with increasing technological advances, MEA agreements that enable the arrival of skilled workforce from outside, and the stronger and tighter competence between universities within and outside the country, demanding that human resources must be more innovative and creative. To produce superior human resources DIII Accounting Study Program needs to recruit practitioners so that students understand the outside world in more detail and are actually ready to enter the world of work/business. Some of these activities are divided into several sub-activities, namely, recruiting several lecturers from practitioners/experts/professionals who have an industry certificate and registering the lecturer practitioners to obtain NIDK. With more practitioners teaching, graduates of the Accounting Diploma Program are expected to excel, be ready to compete, be more confident and be able to adapt more quickly to face challenges and competition in the world of work/business.

The third activity: is to update the curriculum in the Accounting Diploma Program. In accordance with the Study Program Strategic Plan and Udayana University Academic Development Plan and seeing the potential of local wisdom in Bali, the Diploma III Program in Accounting conducts academic development that focuses on the field of creative economic work. According to the Indonesian Ministry of Trade, the creative economy or creative industry is an industry that comes from the use of creativity, skills, and individual talents to create prosperity and employment by producing and empowering the creative power and creativity of the individual. In accordance with the objectives of the strengthening program and in line with the Udayana University Strategic Plan, the aim of this activity is to strengthen vocational study programs through curriculum development and updating in accordance with the development of science and technology and the demands of society and industry. This activity is expected to have a good impact, especially in terms of absorbing the number of graduates in the world of work. Graduates of the Study Program will have adequate knowledge and competence and are in accordance with the needs of the world of work and industry, especially in the field of creative economy. Thus, supporting the achievement of indicators for the availability of curriculum design that is supported by the world of work and industry and related to the achievement of indicators in the form of an increase in the number of graduates absorbed in the world of work and industry. This activity also supports the Teaching Industry/Teaching Factory program in collaboration with Industry and the World of Work and also supports the use of guest lecturers from practitioners and industry for several Practical Courses.

The fourth activity is related to HR development. DIII Accounting Study Program has a competency development plan for lecturers and education staff that is in line with the Udayana University strategic plan and the Faculty of Economics and Business strategic plan, which is to increase the capacity of tertiary institutions to provide access to services, especially to provide quality lecturers and education staff. This is also in accordance with the results of the monitoring and self-evaluation of Accounting Study Program DIII. In addition, the strengthening of human resources needed does not only include strengthening lecturers and education staff, but also includes unit leaders. A variety of leadership training that supports soft skills and strategic planning is also very necessary to strengthen the Diploma of Accounting Study Program. Leaders who master leadership are expected to be able to achieve better outputs and outcomes. DIII Accounting Study Program seeks to participate in vocational strengthening programs through various training and certification, especially in the field of creative economy work. This is to meet the target of research in the development of human resources, namely the realization of a minimum of 10% of teaching staff in the Accounting Study Program who have competency certificates in various fields that can support the field of creative economy work. Sub activities related to the development of human resources are by following training and certification. The training and certification carried out aims to strengthen competencies that can support human resources related to the creative economy industry, especially in the fields of craft, culinary, fashion, radio, and television as well as research and development. This field is currently rapidly developing in Indonesia in particular, and also at the ASEAN level in general. This training aims to support the fields of creative economy work and beginner entrepreneurs such as information systems and soft skills training, online business, business model canvas, and developing digital marketing. In addition, certificates of competence in supporting creative industry work include: certificates of financial accounting, management accounting, business and professional ethics, information systems, taxation, auditing and banking. If this can be done well, then the effort to create a graduate profile that is in line with the vision and mission of the Accounting Study Program, namely, producing graduates who are able to adapt in the creative economy industry and can become beginner entrepreneurs will be realized more quickly

The fifth activity is related to the development of facilities and infrastructure. The strengthening program created aims to improve and develop the relevance of vocational tertiary education to the needs of industry and the world of work and can contribute to the creative economy. Vocational higher education strengthening programs require strategies to be able to develop high quality and high vocational tertiary education through improving the quality of learning facilities and infrastructure. Performance indicators of the Directorate of Higher Education Vocational and Professional related to facilities and infrastructures are to provide adequate vocational education laboratories for normal students or those who have special needs, then students are also required to attend competency training to ensure their competency. Proposed activities in this proposal will be able to support the achievement of graduates' profile and vision and mission of the Study Program through the strengthening of effective and adequate learning facilities and infrastructure. Diploma III of Accounting will try to prepare accounting laboratories, computer laboratories and English language labs which will hopefully be able to improve students' ability in accounting mastery, science and technology-based digital technology and are able to speak English which has been a weakness of the study program graduates. The improvement of laboratory facilities and infrastructure which is intended to produce output of graduates who can compete and be accepted in the world of work and contribute to the creative economy.