The people behind the work.
Two partners, an office manager, and eight accountants — arranged so that every client has one person who genuinely knows their business.
⚠ ASSET — Every portrait on this page except the two partners is a generated placeholder, including the office manager. Five of the eight accountants are invented names carried from the mockup and are marked with an asterisk. All of this must be replaced with real people and photographs, or removed, before publishing. Everyone on this page is a record under People in the admin — edit a person there and every place they appear updates.
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Dr. Drs. I Made Sukartha
Founder
M.Si., Ak
Made Sukartha founded KJA Sukartha & Rekan and oversees the firm’s operations. He holds a master’s degree and doctorate in accounting from Gadjah Mada University (UGM), Yogyakarta, and is an active lecturer at Udayana University.
He brings over thirty years of experience in tax and accounting advisory across a wide range of businesses, and participates actively in national accounting seminars.
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P. D’yan Yaniartha Sukartha
Senior Partner
S.E., M.Acc., Ak., CA, CPA
D’yan Sukartha joined the firm in 2014 after working at KPMG. He holds a postgraduate degree from the University of Melbourne and a Ph.D. from Queensland University of Technology, specialising in accounting.
He works day to day with every client of the firm, and is an active lecturer and published researcher at Udayana University, with research focused on ESG and on women in Indonesia’s financial markets.
Whatever the size of your business, three people are looking after it.
Not a rotating service desk, and not a name on an engagement letter you never meet.
Your business
Your accountant
Ni Made Puspa Pawitri
Knows your operations, visits as often as the work requires, and answers the same day.
The office manager
Ni Nengah Lisdiyani
Holds the compliance calendar, so no filing or deadline ever arrives as a surprise.
A partner
P. D’yan Yaniartha Sukartha
Close to every client of the firm, and the person your accountant escalates to.
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Ni Nengah Lisdiyani
Office Manager
S.E
Lisdiyani has been with the firm since 2008. She coordinates the day-to-day rhythm of the practice: team schedules, the compliance calendar, and the yearly check that every client obligation has been met.
⚠ PLACEHOLDER — Bio is drafted and the portrait is generated; both pending her permission and a real photograph.
And these are the eight, each with the same handful of businesses in their care.
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Ni Made Puspa Pawitri
Accountant
S.E., M.Si
3
clients
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I Wayan Swastika Yuda Bramantha
Accountant
S.Ak
2
clients
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Ni Komang Putri Lestari
Accountant
S.M
2
clients
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I Gede Arya Wibawa
Accountant
S.Ak
3
clients
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Ni Luh Ayu Ramadhani
Junior Accountant
S.E
2
clients
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I Nyoman Gede Suardana
Senior Accountant
S.E., Ak
2
clients
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Ni Putu Ari Sanjiwani
Accountant
S.E
3
clients
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I Made Krisna Adnyana
Accountant
S.Ak
2
clients
* Placeholder photograph and details, shown so you can see how the finished page will look. Real names, portraits, and short bios to follow once each person has given their permission.
⚠ PLACEHOLDER — Confirm the roster. Three names come from the current site and may be out of date; the other five are invented. Collect names, roles, credentials, join years, photographs and permissions. Add or remove people under People in the admin; the asterisk is the “Provisional” checkbox on each record.
The classroom keeps us current. The clients keep us honest.
Both partners are active lecturers and published researchers at Udayana University. Teaching and research keep the firm current with every new standard, regulation, and technology; the client work keeps the research grounded in real businesses.
And the university is where we find our people — many of our team started as students, working with the partners on research before joining the firm.
328
Citations to date, 182 of them since 2021
8
h-index, with an i10-index of 7
171
SINTA score on Indonesia’s national research index
30+
Papers on accounting, taxation and information systems
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2023
Beyond profit: how ESG performance influences company value across industries
2,169 firm-year observations on the Indonesia Stock Exchange, 2019–2021
22
citations
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2024
The relationship between ESG performance and stock return
Listed companies on the IDX, 2019–2023
0
citations
The most-cited work, published in Indonesian (2013–2015)
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2015
Pengaruh efektivitas sistem informasi akuntansi dan penggunaan teknologi informasi pada kinerja individual
97
citations
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2013
Pengaruh kompetensi, independensi, dan time budget pressure terhadap kualitas audit
93
citations
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2013
Pengaruh tekanan anggaran waktu, kompleksitas tugas dan reputasi auditor terhadap fee audit pada KAP di Bali
27
citations
The full list on Google Scholar ↗
⚠ VERIFY — Identity is inferred, not confirmed. The name and city match strongly, but no public page states that the Udayana academic behind this Google Scholar profile is the firm’s D’yan Sukartha. Confirm with him directly before publishing — these are real citation figures attached to a real person.
⚠ VERIFY — Which papers to feature. Academics are usually particular about this. The four English-language papers were chosen because a client can actually read them; the highest-cited work is Indonesian-language from 2013–2015 and sits behind the disclosure. Ask him what he wants shown, and confirm author attribution on each. Papers are records under Publications in the admin — add, remove or reorder them there.
⚠ VERIFY — Metrics are a snapshot from Google Scholar and SINTA (ID 6646922) and will drift. Either re-check them before launch and periodically after, or drop the numbers and keep the papers. The citation count on each paper is a field on its record.