Muhammad Arfan was born in Labuhanhaji, South Aceh, on February 5, 1965. Elementary School was completed in 1977 in Blangbaru Village, Labuhanhaji, South Aceh. Junior High School was completed in 1981 in Blang Keujeren, Labuhanhaji, South Aceh. Senior High School was completed in 1984 in Labuhanhaji , South Aceh. Undergraduate Education (S1) was completed in 1990, in majoring Accounting, Faculty of Economics, Syiah Kuala University, Banda Aceh, Indonesia. Magister of Science (S2) was completed in 2001, in Economics and Accounting Program, Postgraduate Program of Padjadjaran University, Bandung, Indonesia. Doctoral Program (S3) was completed in 2006, in Economics Field, Postgraduate Program of Padjadjaran University, Bandung, Indonesia. Since 1991 until now he is active as a lecturer at the Faculty of Economics & Business, Syiah Kuala University, Banda Aceh, Indonesia. On the same Faculty, from April 2009 to March 2013, he was entrusted as Head of Accounting Department. In 2013 he was entrusted as secretary of Accounting Master Program, Post Graduate Program of Syiah Kuala University and period 2014-2017, he was re-entrusted as secretary of that. Since August 2017 until July 2021, he is assigned as Head of Accounting Master Program, Faculty of Economics and Business, Syiah Kuala University. Now he lives on Darma street No. 51 A Laksana Village, Kuta Alam District, Banda Aceh City, Aceh Province, Indonesia.