The thesis is the final assignment of students in the Accounting Study Program, Faculty of Economics and Business, University of Muhammadiyah Malang, which can be taken in semester 7 after fulfilling the requirements, namely achieving a minimum GPA of 3.5 at the end of semester 6 and fulfilling the prescribed credit limit, so as to speed up the student's graduation. . This is one of the efforts of the Accounting Study Program, Faculty of Economics and Business, University of Muhammadiyah Malang to accelerate student graduation.