Enaya Zahira Yudana and Aini Hilmi Zuhdiyya, undergraduate students of Agricultural Economics and Agribusiness, Faculty of Agriculture, Universitas Gadjah Mada (UGM), class of 2023, gained valuable experience during their internship at the Public Accounting Firm IAD (Irfan, Abdurrahman Hasan Salipu, and Darmawan). On Wednesday, March 5, 2026, they had the opportunity to join a client visit in Kelapa Gading, North Jakarta, accompanied by two senior auditors.
During the activity, they were directly involved in the process of cash opname, namely the counting of cash (banknotes, coins, and checks/giro) by the company’s finance division. The results of the count were then reconciled with the bookkeeping records, and any discrepancies were recorded as cash differences (over/short) for further investigation. In addition, supporting transaction documents were scanned as supplementary evidence.
For Enaya and Aini, this experience was particularly memorable as it provided the opportunity to interact directly with clients while gaining firsthand insight into the work of auditors in the field. They noted that the activity enriched their practical knowledge, trained their attention to detail, and fostered self-confidence in facing the professional work environment.
This internship experience is not only relevant to the development of student competencies but also contributes to the achievement of the Sustainable Development Goals (SDGs), including SDG 4: Quality Education, SDG 8: Decent Work and Economic Growth, SDG 9: Industry, Innovation and Infrastructure, SDG 16: Peace, Justice, and Strong Institutions, and SDG 17: Partnerships for the Goals.
Author: Beny Nabila Happy Fauziah
Editor: Tantriani
Documentation: Enaya Zahira Yudana and Aini Hilmi Zuhdiyya