Friday, September 13, 2024, the Master of Science and Doctoral (MD) Program of FEB UGM successfully held the MD Accounting Research Forum (MDREFO) with the title “Auditors’ Professional Skepticism Over Email and Video Responses: Evidence from Client Reputation in Remote Audits.” The event featured a speaker from the Department of Accounting at FEB, Arizona Mustikarini, Ph.D., from Universitas Gadjah Mada.  

This event was held in person at the Bakrie Room, 2nd Floor, Master of Science and Doctoral Building, FEB UGM, from 8:00 to 9:30 AM WIB.  

In this academic discussion, Arizona Mustikarini presented her compelling research on auditors’ professional skepticism when responding to emails and video communications during remote audits, supported by evidence from client reputation. The research provided valuable insights into how client reputation and the mode of communication in remote audits can influence auditor professionalism and decision-making. The discussion also emphasized the crucial role of auditors in maintaining the integrity of the audit process, especially as audits increasingly shift towards digital and remote formats. This research offers a new perspective for audit professionals and policymakers on addressing emerging challenges in digital audits.  

Participants in the forum were enthusiastic about the speaker’s presentation, which they found highly engaging. It is hoped that this event will enhance participants’ knowledge and inspire them to make contributions in the field.

The Master of Science and Doctoral Program at FEB UGM organized Pengarahan Akademik dan Researcher’s Enrichment Program (REACH) as a welcoming event for new students of the 2024/2025 academic year in two days on Thursday, August 8, 2024, and Saturday, August 10, 2024.

The Master of Science and Doctoral Programs at FEB UGM officially graduated 20 Master of Science and Doctoral students on July 24, 2024. The July 2024 Graduation Celebration,held in the BRI Auditorium, 3rd Floor, Master of Science and Doctoral Building, FEB UGM, was filled with gratitude and happiness. The event began with a report from the management of the MD FEB UGM Program, delivered by Prof. Mamduh Mahmadah Hanafi, M.B.A., Ph.D., as the Head of the Doctoral Program in Management Science, representing the program management. Following that, Prof. Dr. Didi Achjari, S.E., M.Com., Ak., CA., Dean of the Faculty of Economics and Business UGM, gave his remarks. Congratulations and a sense of pride filled the celebration.

Saturday, May 18, 2024, the Master of Science and Doctoral Program of FEB UGM held a field study activity and a visit to a tourist village at Resto Bukit Cubung, Kulon Progo. This activity was attended by 50 participants consisting of students and educational staff as well as Prof. Dr. Catur Sugiyanto, MA., and Dr. Sahid Susilo Nugroho, M.Sc. representing the program management.

The Master of Science and Doctoral Program of FEB UGM held a thesis coaching on Friday, May 17, 2024. The topic of this thesis coaching session was “Validity and Reliability Test”

featuring Naila Zulfa, M.A., M.S., PGDip., Ph.D., FHEA, a lecturer from the Department of Management at FEB UGM.

This event was conducted offline from 13:30 to 15:00 WIB in the BRI Auditorium, 3rd Floor, Master of Science and Doctoral Building, FEB UGM.

In this thesis coaching session, validity and reliability testing were highlighted as crucial steps that every researcher must undertake. Validity aims to ensure that the instrument used genuinely measures what it is supposed to measure, while reliability aims to ensure the consistency of results when the instrument is used under the same conditions repeatedly. During her presentation, Naila Zulfa, M.A., M.S., PGDip., Ph.D., FHEA, explained validity and reliability testing with a focus on reflective constructs. By ensuring the validity and reliability of research instruments, researchers can guarantee that the data collected is accurate and reliable. This is essential for making meaningful contributions to the field of science and ensuring that research results can be used to make informed, evidence-based decisions.

In the question and answer session, several students expressed interest in the topic of validity and reliability. The discussion between students and the lecturer was highly productive, with many inputs from the lecturer providing solutions to their concerns. The event concluded with a group photo.

On Thursday, May 16, 2024, the Master of Science and Doctoral Program of FEB UGM once again held a general lecture event with intriguing topic “Experiment Method for Advanced Research in Economics and Business Paper Presentation,” featuring Prof. Ben Choi from Nanyang Technological University as the keynote speaker. This event was started by Prof. Mamduh Mahmadah Hanafi, M.B.A., Ph.D. as the Head of the Doctoral Program in Management Science at FEB UGM for giving his greeting speech

This event was held from 09:00 to 15:00 WIB in the Lippo Room, 2nd Floor, Master of Science and Doctoral Building, FEB UGM.

A brief introduction by Prof. Ben Choi started this event. He highlighted one of the research methods, namely experiments. Experiments can provide very in-depth and specific causal results that are very useful for identifying cause-and-effect relationships and gaining a deeper understanding of dynamics in the context of economics and business. Prof. Ben Choi also explained that there are various types of experiments. He then presented several articles related to this experimental method. One of them is titled “Encouraging Eco-driving with Post-trip Visualized Storytelling: An Experiment Combining Eye-Tracking and a Driving Simulator,” which integrates the mental construal literature to reveal feasibility and desirability perceptions as underlying mechanisms.

Next, Prof. Ben Choi focused on thesis coaching for students interested in the experimental method to discuss with several experts and fellow students in the final session. The event concluded with a group photo.