This research aims to analyze the implementation and impact of the innovation of learning model - Merdeka Belajar Kampus Merdeka (MBKM) to accounting student. MBKM policy provides opportunities for students to get more learning experiences area and new competencies through several learning activities outside the program their studies, with the hope that in the future they will be able to produce graduates who are ready to win the increasingly complex challenges of life in the 20th century. The respondents of this research were accounting student of Narotama University. This research method was quantitative using Chi-Square Test. The result show that the majority accounting department’ student chose research as the learning program of MBKM and the second choice was internship. This result implied that accounting department must support the student to conduct and publish their research in order to generate more impact to the society. Moreover, the accounting department should develop cooperation with the industry in order to provide broad opportunities for students to gain work experience.

Keywords : MBKM, accounting, students, research, industry internship