Since 2012, Indonesian Government has implemented Indonesian National Qualification Framework (INQF) on higher education to face global competition era. Although INQF has been applied since 2012, the Accounting Diploma Program of Universitas Negeri Yogyakarta is implementing a curriculum that has been adjusted to INQF in 2015. This study aims to describe the process of drafting and obtain information about the relevance of the curriculum for Accounting Diploma Program to the 5th Level of INQF.

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... his study was qualitative research. The research object was the curriculum of Accounting Diploma Program in Universitas Negeri Yogyakarta (UNY). The research subjects were 19 university lecturers. The data were analyzed using the qualitative data analysis and percentage descriptive statistics. Data collection methods used are interviews, documentation, and questionnaires. The results are (1) Generally, the process of drafting the curriculum of Accounting Diploma Program of Faculty of Economics (FE) UNY is not accordance with the guidelines given from Directorate General of Higher Education. There are some inhibiting factors and supporting factors of drafting the curriculum. The inhibiting factors are the various extra subjects from university and faculty, the insufficient time management in curriculum development, the missing revised file, the difficulty in the preparation of graduates learning outcomes particularly those which contain character values, the complexity in the assessment of each competency, and the lack of library and laboratory facilities. The supporting factors are the policy and guidance established by university and faculty management to support the implementation of INQF, the recognition of Head of Accounting Diploma Program of FE UNY on the required curriculum adjustment to the needs of graduate users, and the availability of the guideline of INQF-based curriculum development published by the Directorate General of Higher Education. (2) The level of the relevance for the courses of Accounting Diploma to the 5th Level of INQF is 54.29%. Keywords-the process of drafting, curriculum, accounting diploma, the 5th Level of INQF The implementation of INQF in Indonesia is activated by the external and internal factors. External factors are related to the global challenges and