Nine students from Curtin University in Australia took part in a study experience in digital accounting and sustainability at the Faculty of Economics and Business, Universitas Gadjah Mada (FEB UGM). Supported by the New Colombo Plan scholarship from the Australian Government, the students gained valuable international academic exposure while strengthening academic collaboration between FEB UGM and Curtin University.
Between November 24 and 27, 2025, students from various academic backgrounds, including accounting, management, finance, and information technology, attended a series of lectures. The sessions covered Sustainable Development Goals (SDGs) in Indonesia, taught by Ahmad Zaki, S.E., M.Acc., Ph.D., Artificial Intelligence in Accounting, delivered by Gunawan Wibisono, S.E., M.Acc., C.A., and Digital Auditing, facilitated by Arizona Mustikarini, Ph.D., a lecturer from the Accounting Department of FEB UGM.
In the Digital Auditing class, Arizona introduced students to the auditing profession, explained the fundamentals of the audit process, and provided insights into the latest developments in accounting and auditing. She also emphasized the role audits continue to play in supporting business improvement.
Audited companies have the opportunity to gain deeper insights into their business performance. That is why many companies still invest in the audit process,” she explained on Thursday (27/11) at FEB UGM. Arizona also highlighted the dynamic challenge of auditing roles, which are rapidly evolving and offer numerous professional opportunities.
Curtin University students also learned about the digital transformation of auditing through educational videos, exploring the use of big data, machine learning, and robotic process automation (RPA). Arizona explained that, rather than replacing auditors, technology has enabled professionals to shift their attention from repetitive tasks to analytical and strategic work that requires higher levels of expert judgment.
“If you recall, about ten years ago, there were concerns that auditors would be replaced by robots, which led to declining interest in accounting and auditing careers. Today, we see that the prediction did not come true. Instead, auditors are moving toward deeper analysis, risk assessment, and decision-making that prioritizes long-term value,” she added.
During the session, students also had the opportunity to participate in a discussion and carry out a SWOT analysis, reflecting on the genuine challenges and prospects of a career in digital auditing.
Alongside the academic activities, Curtin University students also had the opportunity to visit several local micro, small, and medium enterprises (MSMEs/UMKM) in Yogyakarta. The first visit was to LAWE Indonesia, a business that produces traditional lurik woven textiles and related products, where students also participated in a hands-on workshop making Christmas decorations using lurik fabric. The trip continued with an immersion visit to Attempe, an internationally distributed tempe producer. Here, students learned the tempe-making process and tasted some of the innovative tempe product variations created by the Attempe team.
Reportase: Shofi Hawa Anjani
Editor: Kurnia Ekaptiningrum
Sustainable Development Goals
