Pandu Kurniawan, an alumnus of the Master’s in Accounting and Professional Accounting Education (PPAk) at UGM’s Faculty of Economics and Business (FEB UGM), passed the Public Accountant exam in January 2025.
Earning the Certified Public Accountant (CPA) certification was not easy for Kurniawan, as he faced several failures and had to retake some of the exams.
“After several failures, I finally passed all the exams over one year,” said Kurniawan on Monday, Feb. 10.
With the growth of business and Indonesian companies, Kurniawan believes the demand for public accountants will continue to rise, even though technology such as AI may replace some technical tasks.
“But I’m confident that public accountants will still be needed, especially to maintain integrity and professionalism,” he explained.
Kurniawan’s journey to earning a CPA certification started in 2017 when he was pursuing his PPAk studies. During this time, he learned that PPAk graduates had an easier path to certification.
“It wasn’t easy. I didn’t pass the first exam in 2019, but in my second attempt, I earned the non-signing CPA certificate,” he shared.
After completing his PPAk, Kurniawan continued his studies with a Master’s in Accounting at FEB UGM in 2018.
After obtaining his Master’s degree, he applied for a job as an internal auditor at PT Telkom. His exemplary performance led to his selection as one of the best auditors to be assigned to the Ministry of State-Owned Enterprises for a special task.
In 2024, Kurniawan took the CPA signing exam (Public Accountant), a challenging process that included several retakes and workshops focused on advanced audit knowledge.
“I felt intimidated as the youngest participant and wondered if I was too bold for the exam. Some participants even said I should wait and give others a chance,” he recalled.
Kurniawan attributes his success in earning the Public Accountant certification at a young age to the support he received from the PPAk program at FEB UGM, which helped him become a professional in auditing.
“The program is accredited as Excellent, ensuring high-quality teaching, faculty, and students. It also has a joint program with the Master’s in Accounting at FEB UGM, which shortens the study period and supports students after graduation,” he explained.
He praised the conducive learning environment at PPAk FEB UGM and highlighted the valuable experiences he gained, including practical fieldwork and internship programs.
“PPAk FEB UGM provided significant learning experiences. During my studies, I gained practical experience in the field, learning how to be an auditor with integrity and professionalism,” said Kurniawan, who interned at KAP Mahsun, Nurdiono, Kukuh & Partners.
Kurniawan also appreciated the matriculation program, which helped align academic perspectives and culture.
The faculty supported Kurniawan throughout his academic journey. He shared his admiration for the values taught at FEB UGM, particularly integrity, professionalism, objectivity, and social responsibility.
“At FEB UGM, I was taught to maintain integrity in everything, both in education and my work. As an auditor, objectivity is key to ensuring fairness in assessments,” he concluded.
Reporters: FEB UGM/Shofi Hawa Anjani and Kurnia Ekaptiningrum
Author: Agung Nugroho
Post-editor: Afifudin Baliya