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COMPANY OVERVIEW

Viskal is a fast-expanding professional firm specializing in accounting, tax, and advisory services. We fully acknowledge the main expectations of our clients in the markets we focus on.

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Fractional CFO

Ray Karunia

Fractional CFO and Managing Partner at Viskal, as well as an accomplished tax professional, educator, and auditor with over a decade of experience across tax audits, accounting, and corporate law. Armed with a solid academic foundation from Sekolah Tinggi Akuntansi Negara (PKN STAN) and a Master of Management degree. Ray previously served at the Ministry of Finance, where he honed his expertise in financial governance and regulatory compliance. His professional background spans a wide range of industries including real estate, food & beverage, investment holding, freight forwarding, advertising, and international transfer pricing, providing him with a comprehensive understanding of complex business landscapes. Ray has a proven track record in managing end-to-end tax audit processes, from meticulous data preparation to on-site field audits, ensuring both accuracy and strategic outcomes. Beyond his corporate role, Ray is also dedicated to education and community empowerment, actively contributing as a tax educator and mentor. He is known for his ability to simplify complex tax regulations, promote compliance through clear, actionable insights, and leverage his expertise to create meaningful social impact. Recognized for his professionalism, analytical precision, and commitment to excellence, Ray continues to bridge technical expertise with a people-centered approach to financial leadership.

Fractional CFO

Aris Saputra

Fractional CFO and Managing Partner at Viskal, with a Master of Management degree and a background in Accounting, brings over a decade of experience in financial management and accounting supervision across industries such as education, hospitality, wellness, and food & beverage. Combines deep technical expertise with strategic insight to drive financial clarity, regulatory compliance, and sustainable business growth. Proficient in financial analysis and reporting, ERP systems, business administration, taxation, and accounting, supported by strong capabilities in IT systems and financial software. Skilled in designing and implementing financial frameworks, optimizing business processes, and delivering actionable insights to enhance decision-making and performance. As a trusted partner to business owners and leadership teams, focuses on improving financial visibility, streamlining cash flow and budgeting, and guiding organizations toward long-term profitability. Recognized for analytical thinking, leadership, and a commitment to continuous improvement in delivering strategic financial direction that supports scalable growth.

Internal Control & Business Process Specialist

Sasmita Ratih

Internal Control and Business Process Specialist at Viskal and Master of Management graduate, brings over nine years of solid experience in the high-risk sectors of banking industry. Expertise spans internal control functions including operational and compliance audits, as well as fraud investigation. She holds Certification of Qualified Internal Auditor (Advanced level), Certification of Banking Risk Management (Level 1), and Certification of Asia Anti-Fraud Manager. Proven track record in identifying control weaknesses, mitigating risks, and ensuring adherence to regulatory requirements. Strong focus on business process improvement through the development and implementation of effective and efficient Standard Operating Procedures (SOPs). Adept at enhancing organizational performance by streamlining workflows, increasing accountability, and promoting operational excellence. Committed to fostering a culture of integrity, continuous improvement, and risk-aware decision-making across all levels of the organization.

Human Capital Specialist

Evy Damayanti

Human Capital Specialist at Viskal and BNSP Certified Human Capital Division Head, is an accomplished HR professional with extensive experience in managing people, culture, and organizational growth. With years of experience across corporate and entrepreneurial settings, Evy combines strategic HR management with strong interpersonal skills to create balanced, adaptive, and high-performing work environments. Her expertise covers talent acquisition, performance management, employee development, and organizational culture building. She believes that effective human resources go beyond data and systems. Guided by her motto “just do it”, Evy is committed to helping individuals and teams focus on their goals, embrace change, and become the best version of themselves.

Senior Accountant

Imelda Rusiana

Senior Accountant & Finance Supervisor at Viskal and Master of Business Administration graduate, brings over four years of experience in finance and accounting across agro-based, retail, fashion, and product service industries. Skilled in financial reporting, budget management, internal audits, process optimization, and strategic financial planning. Currently oversees a team of junior accountants while managing end-to-end financial operations for a diverse client base. Experienced in developing and streamlining financial processes, ensuring compliance with industry regulations, and delivering data-driven insights to support informed decision-making. Proficient in preparing profit and loss statements, balance sheets, and cash flow reports, with a strong focus on improving financial performance. Background includes managing financial activities across multiple sectors, with expertise in policy development and regulatory compliance. Committed to fostering collaboration and driving continuous improvement in financial operations to support long-term business success.

Senior Accountant

Yuka Septyani

Senior Accountant & Finance Supervisor at Viskal and Bachelor of Accounting graduate, brings a decade of solid experience in finance and accounting services across the retail, manufacturing, and service sectors. Proficient in preparing periodic financial statements in compliance with both local and international accounting standards. Experienced in account reconciliations, internal control implementation, and conducting internal audits to ensure data accuracy, regulatory compliance, and financial integrity. Recognized for strong analytical thinking, high professional standards, and a dedication to providing efficient and transparent financial solutions. Committed to helping organizations gain clear financial insight to support informed decision-making, enhance profitability, and mitigate risk.

Senior Tax Consultant

Rina Kusuma

Senior Tax Consultant at Viskal and Bachelor of Accounting graduate, brings a solid foundation in financial management and regulatory compliance, backed by experience from a tax consulting internship and current role in senior tax consultant. Demonstrates strong capabilities in maintaining accurate financial records, preparing detailed financial statements, and ensuring timely and compliant tax reporting. Expertise includes corporate income tax, VAT, and a broad range of statutory obligations, with a focus on aligning financial practices to support long-term business sustainability. Known for technical precision, an analytical mindset, and a proactive approach to process improvement, consistently contributing to operational efficiency and delivering reliable, insight-driven guidance across client engagements.