On Friday, July 8 2024, the Faculty of Economics and Business, Trisakti University held an Open Session for the Promotion of Doctor of Economics with a concentration in Accounting at Campus A, Hendriawan Sie (S) building, 8th floor. Dr. Hendra, S.E., and Ak. , M.Sc. Declared to have graduated as a doctor with the title “Very Satisfactory,” becoming the 142nd graduate of this doctoral program.

The dissertation entitled “Development of Six Capital Measurements in Vehicle Spare Parts Manufacturing Companies in Indonesia and Malaysia” proposes a six capital measurement that can be analyzed in relation to the transformation of the six capitals towards the company value created and its relation to the contribution of the value created to the sustainable development.

This session was chaired by the Chair of the Session, Prof. Dr. Yolanda Masnita Siagian, MM., CIRR., CMA, CPMA (Asia) and session secretary Prof. Dr. Etty Murwaningsari, Ak., MM., CA and promoter Prof. Dr. Khomsiyah Ak., MM., CA, co-promoter Prof. Juniati Gunawan Phd. The testing team consists of Dr. Titik Aryati, Ak., M.Sc., CA; Regina J Jansen Arsjah, S.E., Ak., M.Si., C.F.A., C.A., CPIA; Ang Swat Lin Lindawati, S.E., M.Com (Hons)., Ph.D., CSRS., CSRA., CMA., and Cert. DA, and Prof. Haryono Umar, Ak., M.Sc., CA.

Novelty Research: Measuring six capitals that transform into company value related to sustainable development goals.

The results showed that all measurements produced and the value created were accepted by the informants, and each measurement reflects the company’s value, which is formed from the company’s business processes. In the case study, the company did not pay maximum attention to stakeholders because there are several measurements that have not been carried out and informed to stakeholders. The company has implemented Enterprise Risk Management, which is based on risks related to the environment, society, and governance.

With this achievement, Dr. Hendra, S.E., Ak., and M.Si. It is hoped that it can make a significant contribution to the field of disease accounting, assist companies in measuring the six capitals, and provide guidance on the value they want to create through innovative strategies adapted to sustainable development goals.