Various efforts in order to provide additional knowledge insights to support the teaching and learning process in the Master Programme in Accounting, Postgraduate Programme, Universitas Pendidikan Ganesha are continuously being carried out. Among them is through Joint Teaching which brings practitioners from the business world and the industrial world who are directly related to scientific practice in the field. Joint Teaching is an alternative in increasing the scientific knowledge of human resources, both lecturers and students. In addition to the things already mentioned, the purpose of Joint Teaching is also to sharpen students’ critical thinking skills towards a theory.

The Master Programme in Accounting carried out Joint Teaching in several subjects, one of which was Management Accounting. To increase knowledge in Management Accounting courses, the Master Programme in Accounting, Postgraduate Programme, Universitas Pendidikan Ganesha in collaboration with the Institute of Certificate Management Accountants would hold joint teaching in the odd semester of the 2021/2022 academic year with a duration of 7 lecture meetings. With this education and training by practicing lecturers, students would be provided with additional knowledge about the implementation of management accounting in the world of work as well as preparing students of the Master Programme in Accounting to take the CMA Certification Exam.

The joint teaching activity was carried out online through the zoom application which was taught by Daniel Godwin Sihotang, CA, CMA, CIBA, CBV. In each meeting, joint teaching activities were carried out with material presentation, then continued with discussion, and ends with closing.

The parties involved in joint teaching activities with practitioner lecturers in management accounting courses were the Master Programme in Accounting, Postgraduate Programme, Universitas Pendidikan Ganesha as the organizer of the activity and the Institute of Certificate Management Accountants as supervisors who provide assistance for educators (non-permanent lecturers). The joint teaching activity with practitioner lecturers in the management accounting course was attended by all first semester students of the 2021 batch of Master Programme in Accounting, Postgraduate Programme, Universitas Pendidikan Ganesha and practitioner lecturers from the Institute of Certificate Management Accountants who filled the course, namely Mr. Daniel Godwin Sihotang, CA, CMA , CIBA, CBV.

Students of the Master Programme in Accounting as participants had additional knowledge and insight related to the application of management accounting course delivered by practitioner lecturers from the Institute of Certificate Management Accountants, namely Daniel Godwin Sihotang, CA, CMA, CIBA, CBV, so that students knew the real implementation of management accounting in working world. Through the joint teaching activity, students were also prepared to take the CMA Certification Exam, so that students who were interested in taking the certification exam will have the opportunity to obtain additional professional certification.