In 1997, based on Unram Chancellor’s Decree No. 3832/J18.H/HK.01.11/1997 concerning the implementation of the Associate of Accountancy Study Program at the Faculty of Economics, University of Mataram, then in the 1997/1998 academic year it began accepting new students, but in 1998/1999 the acceptance of new students was postponed because they had to wait for permission from the Director General of Higher Education. Through the Decree of the Director General of Higher Education No. 146/DIKTI/Kep/2000, dated 12 May 2000, it was stated that the Associate Study Program in Accounting and Taxation, Faculty of Economics, University of Mataram was officially approved for its establishment.