The Master’s and Doctoral Programs in Accounting at the Faculty of Economics and Business (FEB) at Universitas Sumatera Utara (USU) held a Focus Group Discussion (FGD) focusing on the revision of the curriculum based on Outcome-Based Education (OBE). The event featured Rusdi Akbar, M.Sc., Ph.D., Ak., CA, from the Faculty of Economics and Business at Universitas Gadjah Mada, and Dr. Noor Marini Haji Abdullah from Universiti Teknologi Mara Cawangan Kelantan. The discussion took place in Prof. Dr. Suhadji Hadibroto Hall at FEB USU on Wednesday, July 24, 2024.

Dr. Fadli, S.E., M.Si., the Dean of FEB USU, welcomed the presence of both speakers at the FGD. He emphasized that the curriculum plays a crucial role in the educational process, providing a solid foundation for students to develop their potential and prepare for future challenges. Therefore, regular evaluation and review of the curriculum are essential to ensure its relevance to knowledge development and the needs of the workforce.

The Dean of FEB also expressed hope that through this discussion, the Master’s and Doctoral Programs in Accounting would be able to identify the strengths and weaknesses of the current curriculum and formulate recommendations for improvements that can be implemented moving forward.

"Regular curriculum review and evaluation are vital to ensure that the curriculum we use remains relevant to knowledge advancements and workforce demands," said Dr. Fadli.

In the same session, Rusdi Akbar, M.Sc., Ph.D., Ak., CA, one of the speakers, explained that OBE is an application-based concept that significantly impacts measuring more complex performance metrics, including outcome and process indicators. In higher education, this is fundamental as it allows for assessing both short-term and long-term student success.

Rusdi also emphasized that the primary goal of OBE is to ensure continuous improvement through ongoing reporting and evaluation, thereby making the learning process dynamic and ever-evolving.

"The main goal of OBE is to ensure continuous improvement, to facilitate ongoing enhancement, and to create a dynamic and sustainable process," said Rusdi.