The Doctoral Program in Economics Faculty of Economics and Business Universitas Diponegoro on December 28, 2021 at 09.00 held a virtual doctoral promotion (VIVA exam)  for Hendrawan Santosa Putra to defend his dissertation entitled “Accrual Accounting Reform of Government Semarang City: Stimuli and Negotiated Order”. The Examination Committee consists of Prof. Dr. Suharnomo, SE, M.Si  (Chief Examiner), Prof. Dr. Abdul Rohman, SE, M.Si (Secretary Examiner, Main Supervisor), Prof. Dr. Indrawati Yuhertiaana, MM. Ak., CA., CMA (External Examiner), Prof. Anis Chariri, SE, M.Com, Ph.D, Ak, CA, CFrA (Examiner), Dr. Jaka Isgiyarta, M.Si, Akt (Examiner) and Tri Jatmiko Wahyu Prabowo, SE, M. Si. Ph.D (examiner, co-Supervisor). The Viva exam run two hours and after assessing the dissertation, the Committee decided to award the candidate with PhD title. Congratulation and wish you success in the future career.