Marvin Luckianto (11230207) – Universitas Bunda Mulia
The Accounting Study Program of Universitas Bunda Mulia successfully held the Tentier Mid-Semester Examination (UTS) for the Odd Semester 2025, which took place from September 30 to October 4, 2025. This activity was attended by various classes from the Accounting Study Program, particularly students from the 3rd and 5th semesters, as well as students from the Digital Business Study Program, especially those in the 1st semester. The event was realized due to the high enthusiasm of the students in preparing themselves for the upcoming mid-semester exams.
This Tentier focused on four core subjects from the Accounting Study Program and one core subject from the Digital Business Study Program, namely Intermediate Financial Accounting 1, Management Accounting, Advanced Financial Accounting 1, and Financial Accounting & Management Accounting Laboratory, as well as Principles of Accounting for the Digital Business Program. During the sessions, students received direct guidance from experienced lecturers, including Yulia, Marvin Luckianto, Stevanus Tanaka, Kevin Amadis Sutanto, Karvicha Akwila, and Babyrra Daynarra.
The materials discussed in this activity focused on essential topics that had been covered during lectures:
- Intermediate Financial Accounting 1:Inventory, Accounts Receivable Assignment, and Comprehensive Income Statement.
- Financial Accounting & Management Accounting Laboratory:Recording general and adjusting journal entries for service companies, recording leasing from the lessee’s perspective, bonds payable, Income Statement, Statement of Financial Position, Post-Closing Trial Balance, Activity-Based Costing (ABC), and Balanced Scorecard.
- Advanced Financial Accounting 1:Acquisition journal entries for company assets, goodwill impairment, contingent consideration, calculation of estimated goodwill and implied offering price, and elimination journal entries for consolidated financial statements on the acquisition date.
- Management Accounting:Economic Order Quantity (EOQ), Cash Budget, Cost-Volume-Profit (CVP), Return on Assets (ROA), Residual Income (RI), and Economic Value Added (EVA).
- Principles of Accounting:General Journal, General Ledger, Retained Earnings Statement, Income Statement, Statement of Financial Position, Adjustments, Closing Entries, and Post-Closing Trial Balance.
Through this Tentier activity, students are expected to deepen their understanding of core materials and better prepare for their exams with confidence. The Tentier also serves as a platform for students to engage in discussions, practice problem-solving, and clarify key concepts directly with the lecturers. This activity reflects the commitment of the Accounting Study Program of Universitas Bunda Mulia to supporting an active, collaborative learning process that is oriented toward achieving academic excellence.
“Universitas Bunda Mulia – Bridging Education to the Real World.”
