Tessa Vanina Soetanto, S.T., M.Com completed her undergraduate studies in Industrial Engineering at Petra Christian University. She advanced her education by obtaining a Master of Commerce in Professional Accounting from the University of New South Wales. Presently, she is pursuing a Doctoral degree in Accounting at Airlangga University. Tessa’s research focuses on Cost Management and Corporate Finance, and she is dedicated to enriching the academic community through her insightful teaching and research, fostering the development of future leaders in accounting and finance.