The curriculum is the basis for producing a competent Human Resources (HR) at the undergraduate level. This research has a goal of how a competency-based learning model can be applied in the Merdeka Learning Campus Merdeka (MBKM) program with the SABI (Industrial Competent Accounting Bachelor) learning model in the accounting study program Narotama University. This research is a type of descriptive qualitative research with interviews, observations, and documents to collect data. Interviews were conducted on eight informants consisting of the director of finance, public accountants, academics, the Accounting Services Office, the Professional Certification Institute, and three students and observing and reading important related data. The researcher found that practitioners were more interested in accounting graduate students who had practical experience, passed essential professional exams, and had soft skills. Apart from practitioners, students and lecturers are also interested in a curriculum that can help students to be ready to take essential professional exams and improve competence. This research illustrates that the SABI model can be developed as one of the supports for the Merdeka Learning Merdeka Campus (MBKM) program. Therefore, the researcher suggests using the SABI model to solve MBKM learning and support printing competent human resources in the accounting field. SABI is an innovative competency-based accounting curriculum model that will prepare qualified accounting student graduates.

Keywords

Accounting Curriculum, Accounting HR in Indonesia, SABI Model