Zoom Meeting, October 29, 2026 — The Applied Bachelor’s Program in Public Sector Accounting, USU Faculty of Vocational Education, held the Webinar VOC4SI Level Up Volume 4 with the topic “Building Integrity and Information Security in the Digital Era: Implementation of Systems, Professional Ethics, and Financial Accountability”. This online event, conducted via Zoom Meeting, featured Teddy Badio Baykard, Head of the Operational & IT Security Sub-Division of PT Perkebunan Nusantara IV (PalmCo), as the speaker. The webinar was attended by 269 Zoom participants, exceeding the initial target of 250 students.
Carrying the spirit of From Campus to Corporate, this activity aimed to bridge students with professional practices in the industry, especially in the implementation of accounting information systems, internal controls, professional ethics, and information security. The material presented emphasized that the reliability of financial reports is not only determined by numerical balance but also by the accuracy of source data, validity of transactions, access authority, and the effectiveness of controls at each stage of the business process.
In his presentation, Teddy explained the role of Accounting Information Systems (AIS) and Enterprise Resource Planning (ERP) in supporting business processes and financial reporting. Students were introduced to the transaction flow starting from business activities, supporting documents, data processing, reporting, to accountability to management, the public, and regulators. Each stage requires adequate control mechanisms to prevent errors or data manipulation.
The subsequent discussion focused on internal controls, including transaction authorization, segregation of duties among creators, reviewers, and approvers, as well as the implementation of audit trails. The application of these mechanisms is crucial to ensure that every transaction has a legitimate basis, is traceable, and accountable. The material presented also highlighted the importance of independent verification of changes to critical data, such as vendor bank accounts, in order to reduce the risk of payment errors and misuse of authority.
In addition to systems and procedures, this webinar discusses the ethics of accountants, including integrity, objectivity, competence and professional caution, confidentiality, and professional behavior. Students are invited to understand that professionalism is not only measured by the ability to complete tasks but also by consistency in adhering to procedures and making ethical decisions, even when facing pressure to expedite processes or overlook applicable regulations.
In the information security session, the speaker outlined the principles of confidentiality, integrity, and availability as the foundation for information protection. Various cyber threats that can affect financial functions, such as phishing, business communication fraud, ransomware, unauthorized access, and data breaches, were discussed to increase students' awareness of risks in the digital work environment.
To connect the material with professional situations, participants were introduced to a case study simulating a vendor account change request via a seemingly official email. Through this case, students were directed not to immediately change data or process payments based on unverified requests. Appropriate steps include temporarily delaying the change, verifying through official registered contacts, checking supporting documents, fulfilling approvals according to authority, and reporting any indications of fraud found. The speaker emphasized that the speed of technology must be balanced with human integrity and adequate controls.
Towards the end of the presentation, students also gained insights into the competencies required for future accountants, including digital literacy, data analysis, accounting and reporting, internal control, risk management, professional communication, as well as governance and information technology control. These competencies serve as a foundation for building a career as an Accounting Officer, internal auditor, risk and compliance professional, ERP systems analyst, or IT auditor.
After the material presentation session, the activities continued with an interactive session involving participants through an online quiz using the platform joinmyquiz.com. This quiz was organized by PT Perkebunan Nusantara IV (PalmCo) to test the participants' understanding of the material presented while creating a more engaging and participatory learning atmosphere. As a form of appreciation for the enthusiasm and participation of the participants, PTPN IV (PalmCo) awarded prizes to the top three participants in the quiz.
At the same time, the Applied Bachelor’s Degree Program in Public Sector Accounting at the Faculty of Vocational Education USU presented a certificate to the speaker, Teddy Badio Baykard, as a form of recognition and gratitude for his willingness to share knowledge and the contributions and cooperation provided in support of the VOC4SI Level Up 2026 event.
Through this activity, the Applied Bachelor’s Degree Program in Public Sector Accounting at the Faculty of Vocational Education USU strengthens industry-based practical learning by bringing in experiences and knowledge from practitioners at PT Perkebunan Nusantara IV (PalmCo). This collaboration is expected to broaden students' perspectives, enhance their readiness to face the challenges of the working world, and foster a professional culture that upholds integrity, information security, and financial accountability.