LETTER OF RECOMMENDATION

Jakarta, September 1st, 2015

To Whom It May Concern,

As a lecturer at the College of State Accountancy (STAN), I strongly recommend Budi

Waluyo, one of my best students, for admission to your university’s PhD program. I
am impressed with his strong motivation to pursue a PhD study.

Budi has successfully shown a remarkable qualities during his study. Regarding his
academic records, I can tell that since the beginning of his study, Budi had shown
great determination in his pursuance of academic success. He is one of the best
graduates at STAN.

I have known Budi for about eleven years since 2004, as his lecturer at STAN. During
his study, he showed high motivation and persistence. He was active in the class,
prepared and delivered excellent presentations. He was really good at constructing
and defending arguments during discussion. His performance throughout his study
was excellent, especially in Public Finance, Budgeting, and Accounting.
Within the period of his studies, Budi has shown himself as a disciplined, reliable,
persistent, hard-working, and good mannered student. He has also demonstrated
his organizational and leadership ability by actively involved in many student
activities. He completed bachelor degree with 3.47 (out of 4.00) GPA in which courses
were delivered in English. Therefore, I consider that he has sufficient skills to read,
write, speak and comprehend English for the PhD study.
Now, Budi is both academic and practitioner in the field of public finance. He has
adequate publication records which show his ability to conduct academic research.
In order to enhance his academic competencies and develop his future career, it is
highly important for him to pursue a PhD degree.

Budi has a weakness in multitasking works. He sometimes seemed uncomfortable

to do several tasks simultaneously. He preferred to focus on a few assignments before
shifting into other tasks. Nevertheless, at the end, he completed all assignments on
time because he was really good at managing tasks systematically. He was also a
very well organized type person.

I am confident Budi will be able to finish his study timely without any significant
problem. I have no doubt that he has the necessary qualities, both intellectual and
personal, to make him a successful PhD student. If there are any questions regarding
this reference, please do not hesitate to contact me.

Sincerely,

XXXX XXXX
Senior Lecturer at the College of State Accountancy
e-mail: xxxx@xxxx.ac.id