Mitra Industri MM2100, a vocational high school located in the Japanese industrial park MM2100 in Indonesia, was established to enable young people from the local area to find employment in companies within the industrial park. Since July 2012, the school has been offering practical education, with curriculum provided and instructors dispatched by several Japanese companies.
Business Engineering (B-EN-G) received a request from the school to send instructors and provided a five-day practical curriculum in March 2024 for accounting students on the themes of "foreign currency management" and "management accounting," using the cloud-based accounting system "mcframe GA" as teaching material.
We will report on the contents of this curriculum and the impressions of students who took the course.
About Indonesia's vocational high school Mitra Industri MM2100
Mitra Industri MM2100 is a vocational high school established in 2012 in the industrial park "MM2100" in Bekasi Regency, West Java, Indonesia, and is operated by Mitra Industri Mandiri Foundation (YMIM). At the time of its establishment, the school only offered motorcycle engineering and industrial electronics, but in response to market needs, it has expanded to include mechanical engineering and electrical engineering, as well as accounting, hotel and tourism, automotive engineering, and paint and coatings. It is popular locally as a "100% employment school," and 4,600 students have graduated so far. Some students wish to continue their education, but many of the students are employed by local Japanese manufacturers because they can acquire the skills required in the industry during the three years of study. In addition, the school also focuses on Japanese language education, as it dispatches technical intern trainees to Japan. Based on the successful experience of this school, YMIM opened a sister school in Deltamas in 2018 and a second school, Mitra Industri Pati 02, in Pati Regency, Central Java in 2023.
The background and thoughts behind the B-EN-G curriculum
The school is located in MM2100, an area where B-EN-G Indonesia's office and many of its customers are located. In order to support Japan's manufacturing industry, B-EN-G provides IT services that are tailored to Japanese companies expanding globally. By providing the school with a curriculum that utilizes the system, it was thought that not only would it improve the skills of the students, but it would also be beneficial for the manufacturing companies that accept the students, and so the school decided to send instructors.
In the accounting department at Mitra Industri, students study accounting procedures, financial statement preparation, and taxation in the service and manufacturing industries over the three years leading up to graduation. When implementing the classes, B-EN-G proposed a curriculum for "foreign currency valuation" and "management accounting." Although these are subjects that are usually studied at universities in Indonesia, the hope was that these curricula would allow students who will be employed by Japanese companies to acquire the concepts of management accounting, in addition to the practical foreign currency valuation methods required by global Japanese companies, which would lead to cost awareness and improved productivity.
Five-day curriculum implemented on-site
The instructor for the five-day curriculum was Mana Onishi from the Product Business Planning Department. In order to acquire new ways of thinking, she thought it was important for students to think for themselves, rather than just listen to the lectures vaguely, and planned lessons that included accounting quizzes and discussions. As the instructor, Onishi, had studied abroad in Indonesia as a student, she took into consideration that English might not be sufficient for the lessons, and taught the lessons in Indonesian together with the staff of B-EN-G Indonesia.
<5-day curriculum>
Day 1 Accounting comprehension quiz, financial statements
Day 2 Financial Statements
Day 3 Foreign Currency Valuation
Day 4 Management Accounting
Day 5 mcframe GA trial
Onishi: The students were highly motivated and ambitious, and they were interested in the unknown learning content and enjoyed the classes. The survey results after the classes showed a high level of satisfaction, so I feel that all the hard work we put into planning the classes was worth it.
What is the educational slogan of Mitra Industri MM2100?
The students were all enthusiastic about their classes, and their motivation was nurtured by the school's unique educational policy. We asked the accounting teachers (Mr. Vianty and Mr. Fifi) about the school's educational policy.
Fifi: At our school, we express the core of our education system in the "potential triangle." The three indicators of learning are attitude, skill, and knowledge, and the weighting is "attitude: 50%, skill: 30%, knowledge: 20%." In order to improve students' abilities, we provide practical education rather than simply teaching knowledge and skills.
Vianty: In our education system, we place great importance on attitude towards learning. We believe that if students do not have a strong desire to learn, the knowledge and skills they gain in class will be meaningless.
Fifi: The content of this lesson was very practical and meaningful. It used familiar cases as subjects, so I think it was easy for the students to understand.
Vianty: It was advanced content for the students, and it took them a while to understand it, but they were highly motivated, so I think they were able to acquire the knowledge. I believe that by continuing to review the contents of this lesson in the future, we can help the students to further improve their level.
Professor Vianty (left) and Professor Fifi (right)
What the students who attended the class felt
How do the students feel about the school's education system? We interviewed three students (Rafi, Aprilia, and Ganisha) about their impressions of the B-EN-G classes.
Onishi: Is your school life fun?
Rafi: At first I didn't like it, but gradually I started to like studying here.
Aprilia: The classes were fun and I learned a lot of things I didn't know before, so now I understand a lot more.
Ganisha: Our teachers are very supportive and motivate us to become more confident. I used to be a shy person and I wasn't very confident to participate in competitions like speech contests, but my teachers always motivated me to participate in competitions and eventually I became as confident as I am now.
Onishi: Please tell us your impressions of today's class.
Rafi: The break-even point class was interesting. Also, in the practical class using mcframe GA, I thought it was great that the accounting functions of the system were so extensive that you could see detailed data.
Aprilia: The topics of foreign currency conversion and management accounting were fascinating. It was fun to operate mcframe GA in class.
Ganisha: The most fun part was the foreign currency conversion materials. I usually only use Indonesian rupiah to study, but calculating foreign currency made me feel like I was learning something global, and it made me excited because it reminded me of what it would be like after I get a job.
Onishi: I'm glad that you all were interested in the classes. Lastly, please tell us your goals and dreams for the future after graduation.
Rafi: No one in my family has gone to college, so I want to work and study at the same time. I want to earn enough money to help my parents pay for the pilgrimage to the holy city of Mecca.
Aprilia: I also want to study management at university while working at a company. First of all, I want to achieve my goals, have a successful career, and make my parents happy.
Ganisha: My dream is to work as an interpreter. First, I want to achieve my goals, build my career, and take my parents abroad with my own money.
Each student has their own dream and is studying enthusiastically at school. We hope that the practical curriculum provided by B-EN-G using mcframe GA will improve students' skills and inspire them, helping them to achieve their dreams.
Left: Rafi (centre) Right: Aprilia (second from left), Ganish (third from left)
Comment from Yoshihiro Kobi, founder of Mitra Industri MM2100
The accounting department at Mitra Industri MM2100 teaches general accounting. In this curriculum, the more advanced courses of "foreign currency management" and "management accounting" were taught. Our high school is run with the support of many companies, primarily Japanese companies, and this time we were able to implement the curriculum with the cooperation of Business Engineering Co., Ltd., PT. Toyo Business Engineering Indonesia, which has a local subsidiary in Indonesia and is conducting business in the country.
Our school is focused on developing work-ready human resources, so we tell our students, "First, have a dream," and then, "Continue to work hard to make that dream come true." We hope that this curriculum will connect the students to their dreams, and help them become work-ready in companies and take on more advanced jobs.
Mitra Industri MM2100 Founder Yoshihiro Kobi
*This article is current as of March 2024.
