HISTORY OF DEVELOPMENT OF ACCOUNTING FACULTY OF ECONOMIC AND BUSINESS STUDIES OF UDAYANA UNIVERSITY
In accordance with Article 18 (1) of Law no. 12 of 2012, the Bachelor Program is an academic education that is intended for graduates of secondary or equivalent education so that they are able to practice Science and Technology through scientific reasoning.
The Bachelor Program as referred to in paragraph (1) prepares students to be intellectuals and / or scientists who are cultured, able to enter and / or create jobs, and able to develop themselves into professionals. The Accounting Study Program was established in 1983. Since its establishment until 1988 it was affiliated under the auspices of the Accounting Study Program of the Faculty of Economics, Airlangga University. With consistent and continuous efforts under the leadership of the Dean of the Faculty of Economics at Udayana at that time, Mrs. Dra Komang Rastini and saw the reality that to meet the need for experts in Accounting, especially in the province of Bali, it was deemed necessary to hold an Accounting study program. Finally based on the decision letter of the Director General of Higher Education Ministry of Education and Culture of the Republic of Indonesia SK Director General of Higher Education No: 66 / DIKTI / KEP / 1989. July 22, 1989, it was decided to establish an Accounting study program at the Faculty of Economics, Udayana University.
Furthermore, based on the results of the evaluation conducted and in accordance with the decision of the Minister of Education and Culture No. 0686 / U / 1991 Article 17 paragraph (3) for the addition of majors determined by the Director General of the Ministry of Education and Culture Republic of Indonesia, the Director General of the Ministry of Education and Culture issued a decree number 26 / Dikti / Kep / 1994 dated January 28, 1994 concerning the establishment of the Department of Accounting at the Faculty of Economics, Udayana University. But to get the title "Accountant" graduates of the Accounting study program must take the State Accounting Examination (UNA). In 1994, after approval from the Directorate General of Higher Education, the Accounting Study Program officially became an Accounting Department that was free from the State Accounting Examination (UNA) with the Directorate of Higher Education Decree Number 2755 / D / T / 1995 dated October 6, 1995.
Permission to be able to carry out the operational activities of the tri dharma of higher education in the Faculty of Economics, Udayana University, is a Decree for the Extension of Operational Operations of the Rector of Udayana University with the number: 9458 / D / T / KN / 2011 DATED November 4, 2011 which is valid until November 4, 2015. In accordance with the Regulation of the Minister of Research, Technology and Higher Education Republic of Indonesia No. 30 of 2016 concerning the Organization and Work Procedure (OTK) of Udayana University, that there are no more majors hereinafter referred to as Study Programs.
The quality standard of Higher Education in Indonesia is assessed by the National Accreditation Board for Higher Education (BAN-PT) under the Ministry of National Education of the Republic of Indonesia which in 2012 has changed its name to the Ministry of Education and Culture of the Republic of Indonesia, and then since 2014 changed its name to the Ministry of Research Technology and Higher Education. Currently the Accounting study program held at the Faculty of Economics and Business, Udayana University has been accredited A based on the Decree of the National Accreditation Board of Higher Education Ministry of National Education Republic of Indonesia No.005 / BAN-PT / Ak-XIII / S1 / VI / 2010 dated June 4, 2010 and valid until 2015. And extended again based on SK BAN-PT Number 972 / SK / BAN-PT / Akred / IX / 2015 dated 3 September 2015 which is valid until 3 September 2020.
Since its founding there has been a change in leadership in the accounting department at the Faculty of Economics at Udayana University as shown in the table below
Table 1.1 Change in Leadership in Accounting Study Program
No. Period Head of Department / Koprodi Department Secretary
1 1989-1994 Drs.I Ketut Gunarsa, Ak Drs. I Gde Adnyana Sudibia, Ak
2 1994-1999 Drs.I Ketut Suwartha, M.Sc, Ak Drs. I Made Sukartha, Ak
3 1999-2004 I Ketut Budiartha, SE., M.Sc., Ak Drs. I Ketut Suryanawa., M.Sc, Ak
4 2004-2008 Drs. I Ketut Suryanawa., M.Sc, Ak Ni Ketut Rasmini SE, M.Sc, Ak
5 2008-2012 Dr. Made Gde Wirakusuma, SE., M.Sc Dr.Ni Ketut Rasmini SE, M.Sc, Ak
6 2012-2016 Dr. AAGP Widanaputra, SE.M.Si, Ak Dr.I Dewa Nyoman Badera, SE.M.Si
7 2016-2018 Dr. I Dewa Nyoman Badera, SE.M.Si Dr.I Gst A Suaryana, SE.M.Si, Ak
8 2018- now Dr. I Gst Ayu Made Asri Dwija Putri, SE., M, Si, CMA