On Tuesday, September 9, 2025, the Faculty of Economics and Business, Trisakti University held an Open Doctoral Promotion Session in Economics with a concentration in Accounting at Campus A, Hendriawan Sie (S) building, 8th floor. In this event, Dr. Yudi, SE., M.Ak, CESA was declared to have graduated as a doctor with the predicate “Very Satisfactory”, becoming the 181st graduate of the doctoral program in accounting concentration.

The dissertation entitled “The Effect of Beyond Budgeting, Customer Accounting, and Organizational Learning Capabilities on Company Performance with Competitive Advantage as a Mediator” examines Beyond Budgeting, Customer Accounting, and Organizational Learning Capabilities on Company Performance, mediated by Competitive Advantage. This study provides novelty in measuring the Beyond Budgeting variable by adding three new dimensions and three new indicators.

This session was chaired by the Chair of the Session, Prof. Dr. Yolanda Masnita Siagian, MM., CIRR., CMA, CPMA (Asia), accompanied by the Chair of the Doctoral Program in Economics, Accounting Concentration and also as Promoter, Prof. Dr. Etty Murwaningsari, Ak., MM., CA, with Co-Promoter Prof. Dr. Titik Aryati, Ak., M.Si., CA., CPIA., CGP. The examining team consisted of Dr. Murtanto, M.Si., Ak., CA., CPIA., CCFA; Dr. Christina Dwi Astuti, Ak., MM., CA; Dr. Susanti Widhiastuti, SE., MM and External Examiner Prof. Dr. Dr. Aminullah Assagaf, SE., MS., MM., M. Ak.

Novelty Study by adding the Risk Assessment, Cyber ​​Security, and Green Budget dimensions to the Beyond Budgeting variable in previous research by Berg et al. (2024). The addition of the Risk Assessment, Cyber ​​Security, and Green Budget dimensions to the Beyond Budgeting variable aims to mitigate the risk of budget irregularities (fraud and corruption), strengthen the cybersecurity of budget data, and control the negative impacts of climate change and global warming through green budget allocation.

The research results show the importance of the role of beyond budgeting and customer accounting on company performance, and also the importance of organizational learning capabilities on company performance. The findings are further enriched through the expansion test of the beyond budgeting variable dimension, which shows that the risk assessment dimension has a real influence on company performance and the green budget has a real influence on the company’s competitive advantage, so that the results of this study can contribute to the importance of risk assessment in mitigating budget deviations that occur in companies, and also the green budget as a company’s involvement and commitment to controlling the impact of climate change and global warming.

With this achievement, Dr. Yudi is expected to contribute to encouraging companies to commit to budget risk mitigation, green budget allocation and cybersecurity to create a budget risk management system that can increase risk awareness, contribute to controlling the negative impacts of climate change and global warming, and improve the cybersecurity of company data.