Prof. Dr. Hj. Koesbandijah, AK. M.S., Ak (Mrs. Koes), founder of the Widyatama Foundation, the governing body of Widyatama University, who was also a member of the Advisory Board of the Indonesian Accounting Association(IAI) for the West Java region, has passed away.
Mrs. Koes was a figure who was deeply committed to her profession as an educator and accounting practitioner (accountant). As an accountant, she pioneered the profession in 1970 at the Dra. Koesbandijah Public Accounting Firm, which later became the Koesbandijah – Beddy Samsi – Setiasih Public Accounting Firm (KAP KBS) in 1995 and continues to operate today.
In the field of education – higher education, Mrs. Koes was a figure who loved education and gave her full devotion. Her spirit of devotion was manifested through her efforts to establish a foundation and educational institution now known as the Widyatama Foundation and Widyatama University. Therefore, it is no exaggeration to say that Mrs. Koes was a figure who was closely associated with the world of accounting and education. As an accountant, she is steadfast in her principles. As an educator, she is very concerned with the education of the nation’s children, her students, and her assistants. She always emphasizes that her educational institutions must provide broad access for the nation’s children. As a result, every year, around 200 outstanding students are awarded scholarships from the institutions she leads.
As a leader, she is a guardian to all ranks. She is a “mother” figure who always protects her children in a broad sense. The development of an organization is inseparable from how it is managed and led. Similarly, the success of managing a university and educational foundation is inseparable from management and leadership.
Mrs. Koes’ love for education motivated her to study at the Nederlandse Economische Hogeschool in Rotterdam, now known as Erasmus University. Despite the challenges she faced in the land of windmills, Mrs. Koes completed her accounting studies in two years, from 1970 to 1972.
Her two-year education at the Nederlandse Economische Hogeschool (NEH) inspired him to establish an educational institution similar to the Nederlandse Economische Hogeschool. His goal was to educate the nation. Towards the end of 1972, on December 28, 1972 to be exact, his dream of establishing an educational institution became a reality. Through the Notary Office of Noezar, the establishment of a foundation that would organize a special educational institution in the field of accounting was prepared, and on January 3, 1973, the Bandung Accounting Education and Teaching Foundation (YPPAB) was established. Then, in the same month—January 1973—an accounting educational institution was opened under the name Bandung Accounting Institute (IAB).
Mrs. Koes’ passion and love for education made her always think about the sustainability of the Foundation and Widyatama University. This was a manifestation of her concern for the education of the nation’s children, which had been her dream since long ago. She pioneered this educational institution wholeheartedly and with total sacrifice until the end of her life. Mrs. Koes’ dedication, creativity, and kindness have inspired many people. Her spirit continues to inspire younger generations and those around her. The extended family of the Indonesian Institute of Accountants said that she was a figure in Indonesian accounting, who was listed as a member of the Advisory Board of the Indonesian Institute of Accountants/IAI for the West Java Region.
Erry Ryana Hardjapamekas, former Deputy Chair of the Corruption Eradication Commission, who was also one of her students, said: “Mrs. Koes was the first female professor of accounting in Indonesia, a professor of accounting, and the founder of the Widyatama Foundation/University in Bandung.”
The Rector of Widyatama University, Dr. Ir. Meme S. Sutoko DEA, stated that: “Mrs. Koes has shown devotion, dedication, and loyalty to education and has the attitude of a mother, a fighter, and an entrepreneur. This is an extraordinary role model, a true embodiment of Kartini’s ideals, and an example for the younger generation. For 40 years, she built the Widyatama educational community, educating thousands of young people who are the future of the nation and state, reflecting her tireless dedication and kindness until the end of her life.” This is certainly a loss for the world of education, as well as for women as envisioned by Kartini and Dewi Sartika.
At the age of 88, he remains active, devoting all his energy to fulfilling his duties as an educator and leader. In his speech at the 40th anniversary of the Foundation on January 5, 2013, he expressed his hopes and message, saying, “Like any ordinary human being, I am a person who has been given various limitations and abilities by the Almighty. In terms of age, I am no longer in the productive age category, as I am quite old, turning 88 years old. However, despite my old age, I still have the enthusiasm to maintain and encourage Widyatama, both the Foundation and the University, to continue to flourish and never take a step back in developing Indonesian people who are useful for the progress and welfare of this nation. Even though I am now in my twilight years, my pride in Widyatama, which I started from scratch and built into what it is today, will never fade. Of course, I want Widyatama to continue to develop and even improve when I am no longer active.
What Mrs. Koes has done in pioneering higher education for 40 years is truly educational entrepreneurship or edupreneurship. Mrs. Koes sought to identify stagnation in accounting education and provide a way out of that stagnation. She found what was not working, solved the problem, disseminated the solution, and convinced the entire community to dare to make changes in education. As an edupreneur, Mrs. Koes was not satisfied with just giving “fish” or teaching how to “fish.” She would not rest until the “fishing industry” itself changed. That is Mrs. Koes’ innovation in the world of education.
Furthermore, Mrs. Koes invited all parties within the Widyatama community to foster a sense of belonging to Widyatama, so that its light would continue to shine and color the landscape of education in the archipelago. Mrs. Koes emphasized several points for the advancement of Widyatama, namely:
- To continue to foster a culture of efficient and effective organization. The organizations we manage must be able to be dynamized towards appropriate and correct goals and objectives, while continuing to pay attention to environmental developments, opportunities, and challenges. Therefore, adjustments to the structure and performance of the organization must be able to respond to the challenges faced from time to time.
- Foster harmonious relationships and cooperation among the foundation and university organizations and their staff, so that dedication, loyalty, and solidarity that are conducive and contributory to the achievement of daily tasks arise.
- Instill a deep sense of ownership of this organization, so that our every step and struggle is always oriented towards the interests and progress of the organization.
- Convince yourself that the work we do every day is not merely to earn a living for our families, but also to fulfill a noble task, namely to educate the nation.
We hope that this aspiration will come true and enable Widyatama to make a sustainable contribution to society in line with Mrs. Koes’ vision. Mrs. Koes has guided Widyatama through its first chapter. Now, Widyatama needs to prepare for its second chapter and beyond, which will undoubtedly require greater anticipation and adaptability in facing increasingly dynamic and complex challenges and opportunities.
To that end, the next generations of Widyatama must be prepared, a working atmosphere and leadership must be built, and they must be given the opportunity to make mistakes and take responsibility for them as a form of leadership maturation in the future. Mrs. Koes is a pioneer in the establishment of private universities in the field of Accounting in West Java, and even Indonesia.
Mrs. Koes’ consistency and efforts in education, especially higher education, led her to receive the “Sewaka Winayaroha” award from the Directorate General of Higher Education – Ministry of National Education. Although Mrs. Koes is no longer with us, her spirit of creativity lives on and WILL CONTINUE TO LIVE ON.
(Editorial Komunita)





