13 April 2026
Luhur Budi Prayogo
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Medan, April 10, 2026 — The Master of Accounting Study Program at the Faculty of Economics and Business (FEB), Universitas Sumatera Utara (USU), underwent a Field Assessment process organized by the Independent Accreditation Agency for Economics, Management, Business, and Accounting (LAMEMBA) on April 10–11, 2026, at the USU Campus, Medan. This event marks a significant milestone in the journey of the S2 Accounting Study Program of FEB USU toward obtaining official quality recognition from the authorized accreditation body in the fields of economics, management, business, and accounting in Indonesia.
The assessment was attended by the Vice Rector III of USU, Prof. Dr. Eng. Himsar Ambarita, S.T., M.T., representing the university leadership's full support for the accreditation process currently undertaken by the study program. His presence reflects the institution's serious commitment to encouraging all study programs within USU to continuously raise the standards of the education they provide.
The field assessment was conducted by two assessors assigned by LAMEMBA, namely Prof. Drs. Bambang Agus Pramuka, M.A., Ph.D., Ak., CA., CRMP. from Universitas Jenderal Soedirman, and Dr. Rita Rahayu, S.E., M.Si., Ak., CA., CRA., CRP. from Universitas Andalas. Both are experts in the field of accounting with distinguished academic credentials and extensive experience in higher education quality assurance across Indonesia. The presence of these nationally recognized assessors ensures that the evaluation process is conducted objectively, professionally, and to the highest standards.
Over the course of two days, the assessment team carried out a comprehensive and structured series of evaluation activities. These included verification and validation of the accreditation documents prepared by the study program, in-depth interviews with faculty and program leadership, lecturers, administrative staff, active students, as well as alumni and graduate users. In addition, the assessment team conducted direct inspections of lecture facilities, laboratories, libraries, and various other academic support facilities to ensure consistency between the submitted documents and actual on-site conditions.
Preparations ahead of this field assessment had been underway well in advance by the entire academic community of FEB USU. Various coordinated efforts were made, ranging from compiling self-evaluation documents and gathering supporting data and evidence, to improving facilities and academic management systems. The entire preparation process reflects a shared determination to present the study program at its best before the assessment team.
The field assessment is one of the most critical stages in the LAMEMBA accreditation process, during which the assessors evaluate the alignment between the documents submitted by the study program and the actual conditions on the ground. The evaluation covers a wide range of key aspects, including governance and program leadership, the quality and competence of human resources, curriculum relevance to industry needs, research and community service achievements, and the quality of graduates produced. The results of this comprehensive assessment will serve as the basis for determining the accreditation rating of the S2 Accounting Study Program at FEB USU.
With the successful completion of this field assessment, the S2 Accounting Study Program of FEB USU hopes to achieve the highest possible accreditation rating, one that truly reflects the quality of its educational delivery. Beyond a formal recognition, this accreditation is expected to serve as motivation for the entire academic community to continue innovating, improving academic services, and producing graduates who are competent, integrity-driven, and capable of competing at both the national and international levels. It is also hoped that public and industry confidence in the S2 Accounting Study Program of FEB USU will continue to grow in line with the accreditation achievements attained.
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