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STORY LECTURER
Drs. Gatot Imam Nugroho, AK., MBA., CA.
Experience in previous job experience
After I graduated from college and got a Drs degree in 1987 from the Airlangga University campus, I entered the Ministry of Finance as a tax auditor until 2014. I worked as a tax auditor at the Inspectorate General of the Ministry of Finance for twenty-seven years, undertaking audit assignments to all tax offices in Indonesia. And then, after returning from America in 1996, I started lecturing at Bina Nusantara University. The subjects that I teach relate to my background as an accountant and as an auditor. The courses I taught were accounting principles, intermediate accounting, advanced accounting, cost accounting, accounting theory, accounting information system, and auditing.
Experience in Lecturing
I teach accounting, auditing, and tax courses, and because all of that is my background as an accountant, it was very pleasant teaching the classes that I live in. I started joining President University in 2012. I have been teaching at President University for ten years. If you ask about memorable experiences, I can say that all moments are memorable because I like giving accounting material. I want to see all students master accounting well. That's why at that time, I was assigned to teach Principal of Accounting because I wished to students from various majors in their high school from Science and Social Sciences, especially from Science major that had never received accounting, so the student must be encouraged that accounting is not only the area of ​​people who have received it before in high school, but all of us can certainly understand because I also from science major in high school and I can do it myself.
What are the most important things for accountants to have
The first one is to love accounting. All students must know what accounting is for and what it will become after graduation. Of course, after studying accounting, one will become an accountant in a company, and the role of an accountant is very important for a company. Namely to compile or make correct financial statements that can be used as a reference for all users of financial statements. Other important things an accountant needs are integrity and honesty. Accountants deal with accounting and prepare financial statements. They must be honest and based on facts. There should be no desire to manipulate it is the main condition. So an accountant must have integrity and honesty.
Tips and Tricks for students to fully understand accounting
Loving what you learn will give you the passion for continuous learning despite many difficulties. And all students must understand accounting well, starting from the basics or the principles. All students must fully understand the principles and basics, so the other step will not be so hard. Accounting is not only memorizing journals or financial reports but the journal is made with a clear basic understanding concept.
The message/suggestion for future accountant
The financial report includes three things, and every accounting student must understand three things. First, it's about definitions, so if, for example, this is applied to each account, you have to understand its meaning entirely. Hence, you have to understand the interrelationships of that account. The second is the problem of recognition. When an account should be recorded and recognized is very important. The third is measurement. Measurement means at what value the account will be recorded or reported. Master those three things. Honestly, there are a lot of difficulties accountants must face now or in the future. Because accountants must keep up with business developments with new things, for example, now there are types of online companies. Accountants now must be ready with development and keep updating which accounting theories are still relevant to technology development and whether they can still apply the old accounting theories. It's a challenge for accountants to see their relevance. Especially now, there are some opinions that accounting software can replace accountants. If the accountant can only do what the accounting software does, it will be replaced, but the accountant must be the brain of all. Accountants' ability to see the implementation of accounting for future development in companies or businesses is what is needed. So an accountant must love what they do, too, to face difficulties as an accountant. If an accountant loves what they do, they can continue to be enthusiastic about learning accounting, be creative, and have solutions to every difficulty that accountants must face.