Wednesday, March 12nd, 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 Mid-Semester Exam (UTS) Tentier, a routine program that aims to help students prepare for the exam better. This activity takes place from March 1st to March 4th, 2025 and is attended by students from various classes in the Accounting study program, especially semesters 2 and 4.
This Mid-Semester Exam is focused on three main subjects that are challenges for students, namely Taxation, Cost Accounting, and Intermediate Financial Accounting 2. For three days, students received direct guidance from experienced tutors, namely Kevin Amadis Sutanto, Marvin Luckianto, Meyliana, and Leo Finardi.
The material discussed covered important topics during the lecture class. Taxation discusses the Basics of Taxation, Income Tax Articles 21, 22, 23, 24, 25, 26, Value Added Tax (VAT), Sales Tax on Luxury Goods (PPNBM), Land and Building Tax (PBB), Stamp Duty, and Final Income Tax. Cost Accounting discusses Cost of Goods Manufactured, Cost of Goods Sold, Income Statement, Job Costing, and Process Costing. Intermediate Financial Accounting 2 discusses earnings per share, investment, derivative accounting, and leasing.
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 UTS 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”
