UNAIRNEWS – Theobligation to become a mother and a doctoral student is not easy.However, for Sri Ningsih, the best graduate of the Faculty of Economics and Business (FEB) of September 2017 period, it was different.Her busy schedule in various activities did not make the graduate with GPA 3.93 feel discouraged.
“The important thing is time management because when I started my doctoral program, my child was still not even one year old,” said the graduate of Accounting Science Program UNAIR.
The challenge she encountered during her study and her dissertation writing, was on time which was limited and consuming her time for sleeping because she was only able to focus on her work after both of her children sleeping.She even often prepared her presentation materials in the morning.
“For my busy schedule, I always make priority scale of the activities.I had to make decision which activity I should finish first, “she said.
In her dissertation on ”DecouplingImplementation of Accrual Accounting at Regency and City Government in East Java Province”, she also encountered difficulties in discussions and interviews with relevant DPRD members.When she already made an appointment, suddenly the source had a meeting unexpectedly.
“I chose this topic because 2015 is the first year when the local government is required to implement accrual-based SAP in preparing financial statements.I want to explore how the implementation in the field, the problems that arise, and alternative solutions to overcome them, as well as the benefits of accrual-based accounting information for decision making, ” she explained.
To her students and juniors, Ningsih advised that the academicians should not give up easily.Although they had to work hard for their studies, students and lecturers must hold a high commitment to immediately complete the academic obligations.(*)
Author: Siti Nur Umami
Editor: Defrina Sukma S, Bes
