Tuesday, June 3nd, 2025
Natasya Wong (11220034) – Bunda Mulia University
The Accounting Study Program – Accounting Student Association of Bunda Mulia University (HIMA ACCASIA) has again successfully held the 2025 Final Semester Exam (UAS) Tentier, a routine program that aims to help students prepare for the exam better. This activity takes place from May 17st to May 24th, 2025 and is attended by students from various classes in the Accounting study program, especially semesters 2 and 4.
This Final-Semester Exam is focused on three main subjects that are challenges for students, namely Taxation, Cost Accounting, and Intermediate Financial Accounting 2. For seven days, students received direct guidance from experienced tutors, namely Kevin Amadis Sutanto, Marshia Loanza, Marvin Luckianto, Stevanus Tanaka, and Leo Finardi.
The material discussed covered important topics during the lecture class. Taxation discusses the Income Tax Articles 23, 24, 25, Value Added Tax (VAT), Sales Tax on Luxury Goods (PPNBM). Cost Accounting discusses Varians, Allocating Supporting Department, ABC Costing, Sales Value at Split of Point & Net Realizable Value, and income Statement Absorption Costing (AC) /Direct Costing (DC). Intermediate Financial Accounting 2 discusses Recognized Revenue, Deffered Tax, and Accounting Change.
This activity certainly not only provides academic benefits, but also strengthens solidarity between students through an interactive and collaborative learning atmosphere. Students responded positively to the activity, with many stating that Tentier helped them understand the material better than studying on their own.
With the success of Tentier UAS 2025, HIMA ACCASIA is committed to continuing to present educational programs that support the academic development of Accounting students at Bunda Mulia University. Finally, we would like to thank the Lecturers of the Accounting Study Program, the Supervisors of the Accounting Student Association, the Chairman of the Accounting Student Association, and all students for their active participation.
“Universitas Bunda Mulia, Bridging Education to the Real World”
