The International Summer Course 2023 was held on August 21 to 27, 2023, with the theme Convergence of Accounting and Technology for Sustainable Business. Lecturers from various universities in various countries attended it.

International Summer Course 2023 includes various activities such as seminars, student discussions between countries, and field trips to Sibolangit and Samosir Island.

The first day of activities began in Prof. Dr. Suhadji Hadibroto Hall at USU's Faculty of Economics and Business, which Faculty leaders, the Dean of FEB USU, Dr. Fadli, SE, M.Si, and other deans also attended. The activities on the first day contained two seminar topics, namely Digital Marketplace as a New Frontier of E-Commerce, presented by Dr. Kewalin Angkananon from Surattahni Rajabhat University, Thailand, and Understanding and Awareness of Professional Ethics for Accountants, presented by Mr. M. Irsan Nasution, SE, Ak, CA, M.Ak, IPSAS certficate from the Indonesian Institute of Accountants (IAI).

On the 6th and 7th days, August 26th and 27th, 2023, the presenters and the entire committee held a field trip to Tongging Village and Samosir Island which also became the closing activity at the International Summer Course 2023.