Valentina Tohang

Deputy, Head of Program – Faculty Member


Valentina Tohang is a full time lecturer of the International Accounting & Finance program, with teaching concentration of Financial Accounting and Business Information Systems subjects. Prior to joining Binus University International, she has more than 11 years of professional experience in Indonesia and Australia of several industries, such as manufacturing, healthcare, retail, education, and finance industries, which she had exposures as project manager, analyst and accountant.

Her project implementations and assignment are within the areas of Business Process Reengineering (BPR), Enterprise Resource Planning (ERP), business process improvement, data management system, accounting software implementation as well as strategic financial consulting and accounting services.

She accomplished her master degrees of Business in Enterprise Resource Planning (ERP) and Business in Accounting from the University of Western Sydney (UWS) and University of Technology Sydney (UTS), Australia, and initially graduated from the Accounting major of Perbanas Economics School for her Bachelor degree.

Her passion of teaching has inspired her to be actively involved in academic institution as a faculty member of Binus University International.

Research Interests

  • Corporate Disclosures, XBRL, Business Information Systems, Accounting Information Systems.


  • Ikatan Akuntan Indonesia (IAI)

Peer-reviewed Publications

  • Tohang, V., Lan, M. (2017). ”The Impact of Adoption of XBRL on Information Risk in Representative Countries of Scandinavian Region”. Jurnal Keuangan dan Perbankan, 21(4): 515–526, 2017. Nationally Accredited: No.040/P/2014
  • Suwardi ,A., Tohang, V. (2017). An Analysis of XBRL Adoption towards Systemic Risk of Finance Institution listed in NYSE. Australasian Accounting, Business and Finance Journal
  • Tohang, V., Y. Hutagaol-Martowidjojo (2015). “Corporate Voluntary Disclosure and Cost of Equity in an Emerging Country: Evidence from Indonesia”. Sci. Lett. 21, 898-902

Case Study

  • PT UNITED TRACTORS TBK: Agile Working Capital Policy to Sustain Growth (PART 2)

Research in Progress

  • Tohang, V., J. Andika (2015). ”The Impact of XBRL Filings towards Information Asymmetry: Comparison between Mandatory and Voluntary XBRL Implementation”. Working paper Binus University International
  • Tohang V., P. Samtani (2016). “Experiencing AIS Course through the Use of Practical Technology”. Working paper Binus University International

Courses taught:

  • Financial Accounting
  • Principles of Accounting
  • Intermediate Accounting
  • Accounting Information Systems and Internal Control
  • MYOB Accounting Computer Package
  • Project Hatchery
  • Financial Management