The Accounting Study Program (Prodi) of the Faculty of Social and Economic Sciences, Universitas Respati Yogyakarta, has again carried out routine Industrial Visits (IV). KV is a field course activity that is part of the implementation of courses and the learning process in the Accounting Study Program. This activity is routinely held every year, but will not be carried out in 2020 and 2021 due to the COVID-19 Pandemic. After delaying the implementation of activities for two years and considering the more conducive pandemic conditions, the Accounting Study Program finally succeeded in holding this activity again in 2022.

IV was carried out for 5 (five) days to be exact on July 13-17, 2022. This activity was attended by 86 students and accompanied by the Head of the Study Program and Lecturers of the Accounting Study Program. The purpose of this KI activity is the tourism industry in Bali Province, including the Pia Ajik UMKM, Panglipuran Tourism Village, and Jimbaran Traditional Village. The student visit to the Ajik MSME began with an explanation of the production process, factory tour and a discussion session accompanied by the Public Relations section of Pia Ajik. Students managed to gain an understanding of the production management and marketing of Balinese souvenirs, which turned out to have a high volume of production and inventory turnover. During a visit to Panglipuran Village, students learned about the dynamics of village management by BUMDes in Panglipuran Village. During a visit to the Jimbaran Traditional Village, one of the Culinary MSME managers explained how the Traditional Village Leaders and Elders made a policy that all villagers become shareholders of all culinary MSMEs operating in Jimbaran Village. This is very interesting and can be used as a research reference for students who will work on their Thesis.

During the IV activity, the group was guided by a tour guide from Magneto Holiday and a local tour guide from Bali. Students are given knowledge about the history and culture of Balinese society which is very interesting and full of meaning. As a complement to this visit, students visited tourist attractions in Bali such as the Tampak Siring Palace, Pandawa Beach, Bedugul, Sukawati Market, Joger, and the Krisna Gift Center. IV activities have provided many benefits for students, especially increasing knowledge about business management in the tourism industry. The Accounting Study Program will carry out IV activities on a regular basis with better and more quality programs and objectives in the future.