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Roy Delvin Aritonang is currently the Finance Controller at Universal Leaf Tobacco Company. Prior to this role, Roy worked as the Lead Risk and Control at PT HM Sampoerna Tbk. Roy also held the position of Head of Finance and Operation at Aleph-Labs and Finance Manager at Leo Burnett. With a background in various costing and controlling positions in multinational FMCG and Pharmaceutical companies, Roy holds a Master of Business Administration in Finance and a Bachelor's Degree in Accountancy. Throughout their career, Roy has focused on evaluating processes, implementing internal controls, and ensuring financial integrity and compliance with company principles and practices.