This study investigated 178 accounting students at Samarinda State Polytechnic to understand their perspectives on the effectiveness of TOEFL as a graduation requirement. A questionnaire was used to collect data. The results showed that most students had a positive view of TOEFL, believing it enhanced their English proficiency and motivation. Students felt measures like English counseling, a standard TOEFL score, and extracurricular activities were effective, but lacked confidence in passing TOEFL. The study concluded TOEFL preparation should be included in the curriculum and more support given to increase students' confidence and preparation.