The COE programme is an educational initiative that was first introduced by the University of Muhammadiyah Malang. The accounting study programme, which is one of the study programmes that coordinates the Centre of Excellence (COE), has implemented the Village Accounting School COE, also known as SKUAD. The accounting study programme engages in a collaborative partnership with local government entities, including the city of Pasuruan and Kab. Magetan, to implement the SKUAD programme.
The COE SKUAD programme has been executed for a duration of one year. Accounting students from UMM engage in a six-month internship programme in rural communities, with the objective of acquiring practical skills in the management of village finances.
Participants of the COE programme are required to engage in classroom instruction for a duration of one semester, followed by a subsequent six-month internship. The term "Regency" refers to a historical period characterised by the rule of a reg Magetan and Pasuruan City have established a partnership as COE SKUAD partners.
During internships in the given locality, students are allocated into many cohorts. Subsequently, the student groups will be allocated to multiple villages. Upon arrival, the individuals assume the role of interns and are assigned the responsibility of personally managing the financial matters of the village. Students engage in a collaborative effort with village leaders to acquire knowledge on the intricacies of government sector finances, with a particular focus on the context of village governance.