Theresia Lesmana , S.E., M.Ak., Cert.DA.

Theresia Lesmana is an academic and researcher in the field of accounting and auditing, with a strong research focus on digital transformation, artificial intelligence, and big data analytics in contemporary financial practices. Her scholarly work reflects a growing contribution to technology-driven accounting, financial performance analysis, and digital system adoption within the evolving landscape of Industry 4.0.

Her research portfolio demonstrates both methodological rigor and interdisciplinary relevance. In her recent study, “How UI/UX Design Influences E-Commerce Profitability: A Computational Study Using Structural Equation Modeling” (2025), she explores the relationship between user experience design and financial performance, highlighting the role of digital interfaces in shaping business outcomes. In the same year, she also contributed to “Analisis Kinerja Keuangan Menggunakan Metode Du Pont System (Studi Kasus pada 8 Bank di Indonesia Periode 2018–2023)”, which examines banking performance through a comprehensive financial analysis framework.

Previously, her work “The Impacts of Green Credit Policy, Bank-Specific, Industry-Specific, and Macroeconomic Variables on Bank Profitability in Indonesia” (2023) reflects her engagement with sustainable finance and macroeconomic factors influencing banking performance. In addition, her publication “Blockchain Technology in Digitalization of Recording Accounting Transactions” (2023) highlights her interest in emerging technologies and their application in enhancing transparency and efficiency in accounting systems.

Collectively, her research contributions demonstrate a strong track record in areas such as fintech, digital accounting systems, sustainability in finance, and the integration of advanced analytical approaches, including structural equation modeling. Through her academic work, Theresia Lesmana contributes to the advancement of innovative, data-driven, and technology-oriented accounting and auditing practices.

DEGREE

• Magister of Accounting in Faculty of Economics and Business, Streaming: Managerial Accounting, Universitas Indonesia, 2015
• Bachelor of Accounting in Faculty of Economics and Communication, Streaming: Auditing, BINUS University, 2011

KEY RESEARCH AREAS

• Banking
• Capital Market
• Corporate Finance
• ESG (Environmental, Social, Governance)
• Accounting