The young generation in Indonesia has an important role that is inevitable even before the independence of the Republic of Indonesia. The youth movement first began with the existence of the Boedi Utomo association which was founded in 1908 and has inspired the birth of other youth movements with a spirit of idealism until the Youth Pledge was set on October 28, 1928. In the crucial period before the independence of the Republic of Indonesia, the nation’s youth also played a role in urge the elderly to immediately proclaim Indonesia’s independence in 1945. The Tritura event in 1966, in 1998 Indonesian youth always actively participated in maintaining the unity of the nation with the power that lies in the struggle for idealism. Proven in the reform movement driven by youth with the aim to make the Indonesian nation better than before. With the spirit of youth where making changes and creating history is part of youth and remembering that the accountant profession is an important profession in maintaining a good financial system, it is important for accounting students to unite and together increase awareness as well as the quality of prospective Indonesian accountants to be able to face the global challenge of the accounting profession, moreover accounting students must begin to understand the professional code of ethics early on. Therefore some representatives of Indonesian accounting students who participated in the Indonesia Young Accountant Pledge have an initiative to initiate an organization that can accommodate all of the students without merging and without overseeing the accounting student organizations that had been established previously. The agreed name is the National Congress of Indonesian Accounting Students, an independent organization to represent the voice of Indonesian accounting students, where the aim is to maintain and enhance a sense of diversity, a sense of unity, a sense of pride in the profession, a sense of family among accounting students in Indonesia and, most importantly, love of the land.
After the establishment of the Indonesian Young Accountants Day was carried out, the Founders of the Young Accountants Day and several participants of the Determination of the Indonesian Young Accountants Day gathered in front of the Auditorium to discuss the continuation of the formation of the National Congress of Indonesian Accounting Students. Due to the very limited time, the formation of Congress could not be done that day. Therefore the National Congress of Indonesian Accounting Students is the “will” of the Founders of the Indonesian Young Accountants day that we must complete this year to commemorate the Indonesian Young Accountants Day.