Background: The concept of Academic Health Center (AHC) is a combination of education, research and health services functions. Muhammadiyah is a Muslim organization in Indonesia with a wide range of business section in the field of health education institutions and health care institutions. The Health advisory of Muhammadiyah central board (MPKU) is an assistant element of the association that manages the health business. The objective of this research is to determine the role of the MPKU of Yogyakarta Region, the role of Faculty of Medicine and Health Sciences Universitas Muhammadiyah Yogyakarta (FKIK UMY) and PKU Muhammadiyah Gamping Hospital in realizing the concept of AHC. Subject and Method: This study used a qualitative research design by interviewing 5 respondents from MPKU representatives, FKIK UMY and PKU Muhammadiyah Gamping Hospital. This research was conducted in May - June 2018 which is located in PKU Muhammadiyah Gamping Hospital and FKIK UMY. The results of interview transcripts were processed using descriptive method. Result: The role of the MPKU Muhammadiyah in the concept of AHC is to become a policy maker, planning a legal collaboration, and providing guidance for hospital and first-level health care facilities. The role of RS PKU Muhammadiyah Gamping as AHC implementation facility is to prepare human resources and facilities to perform service, referral and clinical role. While the role of FKIK UMY as the main educational institution in the concept of AHC is to run the three roles of higher education namely education, research, and health services. Conclusion: The role of MPKU Muhammadiyah has just reached the stage of legal collaboration and coordination with FKIK UMY and PKU Muhammadiyah Gamping Hospital to realize the concept of AHC. Keywords: Academic Health Center, Practice Plan, Teaching Hospital, FKIK UMY