Prokuu Advisory
Over 80% of businesses fail due to poor financial management. Why does this happen? One key reason is the lack of awareness among business owners about the importance of effective financial management.
Many businesses generate substantial revenue yet still face financial difficulties due to inadequate cash flow management. Some use inappropriate types of funding—for instance, relying on short-term financing to purchase long-term assets. Others lack effective policies for allocating resources, preventing them from reaching their long-term goals. Additionally, some businesses struggle to improve their profitability despite ongoing operations.
For most businesses, financial statements, analyses, and KPIs are used to reflect where the business currently stands—historical data that can no longer be changed. However, at Prokuu Advisory, we believe these numbers tell a story. When interpreted accurately and in the right context, they can reveal a vision of the business’s future.
Our unique approach to financial management provides you with guidance and insights to help you understand your current business position, clarify where you want to take your business, and identify what is needed to achieve your goals and objectives.
Our Philosophy
Proxy
Acting on your behalf with integrity, professionalism, and your best interests at heart
Kultivasi
Focusing on business growth & improvement
Ultima
A commitment to supporting our clients at every stage of their business journey
"Empowering businesses as their trusted finance business partner across all phases of business establishment and expansion."
Joshua Lukman, SE., MBA., FMVA., PMP. - Steward & Managing Partner
Joshua is a corporate finance and strategic finance advisor with more than 17 years of experience across strategic planning, performance management, and transfer pricing. He holds an MBA from Lancaster University, UK, and is a certified Financial Modeling & Valuation Analyst (FMVA) and Project Management Professional (PMP). He was also among the early professionals globally to earn the Certificate in ESG Investing from the CFA Institute.
As Steward & Managing Partner of Prokuu Advisory, Joshua leads the firm’s strategic finance and corporate finance practices, with a particular focus on management reporting, capital budgeting, performance management, corporate finance, and transfer pricing. He works closely with business owners, management teams, and finance leaders to improve the quality of financial decision-making and strengthen the link between strategy, performance, and capital allocation.
Joshua began his career in transfer pricing in 2009, during the early development of Indonesia’s modern transfer pricing regime, and has been involved in the field as its regulatory and professional landscape has evolved. He has remained active in transfer pricing throughout his career while progressively broadening his experience across corporate finance, strategic planning, performance management, capital budgeting, management reporting, and finance leadership. This combination gives him a perspective that extends beyond traditional transfer pricing compliance: his work is informed by a practical understanding of how businesses operate, allocate capital, measure performance, structure commercial relationships, and create value. He therefore approaches transfer pricing as part of the broader financial and commercial architecture of a business, rather than as a standalone tax or documentation exercise.
Throughout his career, Joshua has advised and led organizations across multiple sectors, including conglomerates, state-owned enterprises, startups, multinational companies, and private equity-backed businesses. His experience spans corporate strategy, financial planning, performance management, PMO development, investment analysis, and enterprise value creation.
Before founding Prokuu Advisory, Joshua served as Group Strategy Manager for one of Indonesia’s largest conglomerates, where he led the implementation of enterprise performance management systems across several subsidiaries. His work focused on strengthening management reporting, improving capital allocation discipline, aligning operating performance with strategic priorities, and enhancing portfolio value creation.
Previously, he served as Acting CFO at a state-owned enterprise and began his career in consulting at PwC before moving into private equity and impact investing. His international exposure includes assignments involving a UN agency in Geneva, a US agency, and an international advisory firm supporting entrepreneurs with fundraising and financial strategy.
At Prokuu Advisory, Joshua primarily advises growth-stage companies, business groups, and subsidiaries of foreign companies operating in Indonesia. His approach combines corporate finance discipline with practical execution, helping clients build stronger management information systems, improve investment decisions, strengthen financial performance, and create sustainable long-term value.
Dian Aryon, S.E., Ak., CA — Principal, Accounting & Controllership
Dian is a seasoned finance and accounting professional with more than 20 years of experience across financial accounting, financial reporting, controllership, audit, and finance transformation. She brings extensive experience in managing complex finance environments, with a strong focus on financial integrity, technical accounting, regulatory compliance, internal controls, and process improvement.
As Principal, Accounting & Controllership at Prokuu Advisory, Dian leads the firm’s accounting and controllership practice. She works with management teams and finance functions to strengthen the reliability of financial information, improve reporting discipline, enhance internal controls, and establish scalable accounting and finance processes that can support business growth.
Dian began her career at PwC as an external auditor, where she developed a strong foundation in financial reporting, audit, accounting standards, internal controls, and the assessment of financial processes. This early experience gave her a rigorous understanding of financial statement integrity and the importance of robust governance and control environments, principles that have continued to shape her approach throughout her career.
Over the course of her career, Dian has taken on progressively broader accounting and finance leadership responsibilities. In one of her key roles at a rapidly growing technology company, she was involved from the early stage of establishing the accounting function and building the supporting team, processes, controls, and reporting structure. As the business scaled, her responsibilities expanded to strengthening financial close and reporting processes, supporting accounting policy implementation, coordinating audit and compliance requirements, and helping the finance organization mature in line with the increasing complexity of the business.
She later supported the organization through preparations for an initial public offering and the transition into a post-IPO operating environment. This included adapting finance processes and reporting discipline to more demanding governance, control, audit, and stakeholder requirements, while continuing to improve the scalability and reliability of the accounting function. That experience gave her practical exposure to the full evolution of a finance organization, from building the accounting foundation in a high-growth company to operating within the more rigorous expectations of a public-company environment.
In addition to her core accounting and controllership expertise, Dian has been actively involved in finance transformation and process improvement initiatives. Her experience includes connecting accounting requirements with systems, workflows, shared-service structures, and operational processes to improve reporting quality, strengthen controls, and make finance operations more efficient and scalable.
Her approach to controllership extends beyond maintaining accounting records and producing financial statements. Dian views accounting as the foundation of effective financial management: ensuring that transactions are properly captured, financial information is reliable and timely, controls are appropriate, and management can confidently use financial information for planning, performance management, and decision-making.
At Prokuu Advisory, Dian supports growing businesses, multinational subsidiaries, and organizations seeking to professionalize or transform their finance functions. She combines strong technical accounting knowledge with extensive hands-on operational experience, helping clients strengthen reporting, improve controls, enhance finance processes, and establish a reliable financial foundation for sustainable growth.