PERAN AKUNTAN DALAM MENGHADAPI DIGITALISASI EKONOMI MENJELANG ERA SOCIETY 5.0
DOI:
https://doi.org/10.29407/jae.v7i3.18492Keywords:
Economic Digitalization, Accountant Profession, Society 5.0, Technology, Effort.Abstract
The digitalization of the economy toward the Society 5.0 era has begun to be realized in Indonesia. The era of Society 5.0 is shown by all the facilities obtained by humans through systems, technology, and robots. The existence of an accountant in the era of Society 5.0 is expected to decrease. This study aims to determine the description of the accounting profession in the era of Society 5.0 and efforts that can be made by an accountant in dealing with that era. This study uses a qualitative approach research method with data collection techniques derived from literature review. The results of this study indicate differences in the practice of accountants in the past and the era towards Society 5.0. Accountants' task has become more effective and efficient because of the digitalization of the economy. Era Society 5.0 also provides opportunities and challenges for accountants. Therefore, an accountant requires skills in the field of information technology in order to survive in the era of Society 5.0 and following eras.
References
Al-Htaybat, K., & von Alberti-Alhtaybat, L. (2017). Big Data and corporate reporting: impacts and paradoxes. Accounting, Auditing and Accountability Journal, 30(4), 850–873. https://doi.org/10.1108/AAAJ-07-2015-2139
Andriyanto, M. D., Nugraha, M. R., Jannah, M., & Maharani, S. N. (2021). Pengaruh Kemajuan Teknologi terhadap Profesi Akuntan. Prosiding National Seminar on Accounting, Finance, and Economics (NSAFE), 1(6), 186–192.
Anitsa, D., Ramadhita, N. T., Prasetyo, R. R. P., & Firmansyah, R. (2021). Indonesian Accounting Students Facing the Society 5.0. Prosiding National Seminar on Accounting, Finance, and Economics (NSAFE), 1(8), 80–89.
Atiah, N. (2020). Pembelajaran Era Disruptif Menuju Masyarakat 5.0. Prosiding Seminar Nasional Pendidikan Progam Pascasarjana Universitas PGRI Palembang, 605–617. https://jurnal.univpgri-palembang.ac.id/index.php/Prosidingpps/article/view/3875
Atkinson, R. D., & McKay, A. S. (2007). Understanding the Economic Benefits of the Information Technology Revolution. Digital Prosperity, March, 78.
Atkinson, R. D., & McKay, A. S. (2011). Digital Prosperity: Understanding the Economic Benefits of the Information Technology Revolution. SSRN Electronic Journal, 7. https://doi.org/10.2139/ssrn.1004516
Bappenas. (2015). Rencana Pembangunan Jangka Menengah Nasional (RPJMN) 2015-2019. Kementerian Perencanaan Pembangunan Nasional, 2015–2019. https://doi.org/10.1017/CBO9781107415324.004
Burrit, R., & Katherine, C. (2016). International Editions of Accounting and Business. 43–46.
Febrianti, S. C. A., Sari, I. W., & Zakaria, R. (2020). AccTive (Accounting Learning Based On Interactive Forum) Platform Penguat Peran Akuntan sebagai Strategi Menghadapi Revolusi Industri 5.0. 1–17. https://statik.unesa.ac.id/simpelmawa/uploads/prestasi_kegiatan_mandiri/file_karya/9a4f843e-77c2-401a-9dfb-a0d114bff8bf.pdf
Fleming, P. (2019). Robots and Organization Studies: Why Robots Might Not Want to Steal Your Job. Organization Studies, 40(1), 23–38. https://doi.org/10.1177/0170840618765568
Frey, C. B., & Osborne, M. A. (2017). The future of employment: How susceptible are jobs to computerisation? Technological Forecasting and Social Change, 114, 254–280. https://doi.org/10.1016/J.TECHFORE.2016.08.019
Fukuyama, M. (2018). Society 5.0: Aiming for a New Human-Centered Society. Japan SPOTLIGHT, 47–50. https://www.jef.or.jp/journal/pdf/220th_Special_Article_02.pdf
Handayani, N. N. L., & Muliastrini, N. K. E. (2020). Pembelajaran Era Disruptif Menuju Era Society 5.0 (Telaah Perspektif Pendidikan Dasar). Prosiding Webinar Nasional IAHN-TP Palangka Raya, 79–91. https://prosiding.iahntp.ac.id
Hendarsyah, D. (2019). E-Commerce di Era Industri 4.0 dan Society 5.0. IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, 8(2), 171–184. https://ejournal.stiesyariahbengkalis.ac.id/index.php/iqtishaduna
Hunton, J. E. (2015). The impact of digital technology on accounting behavioral research. Advances in Accounting Behavioral Research, 5, 3–17. https://doi.org/10.1016/s1474-7979(02)05035-4
Isnawati, Effendy, L., & Indriani, E. (2021). Profesi Akuntan : Akankah Hilang di Era Digital 4.0? Jurnal Penelitian Akuntansi, 2(1), 29–41.
Latifah, S. E., Junaidi, & Sari, A. F. K. (2020). Persepsi Mahasiswa Akuntansi tentang Keilmuan Akuntansi dan Soft Skill (Bahasa Inggris dan Teknologi Informasi) terhadap Kesiapan Menghadapi Tantangan Era Revolusi Industri 4.0. Jurnal Ilmiah Riset Akuntansi, 9(05), 40–55. http://www.riset.unisma.ac.id/index.php/jra/article/view/6292
Lestari, L. P., Raharjo, K., & Andini, R. (2016). Relevansi Pemahaman Mahasiswa Akuntansi terhadap Faktor-Faktor yang Melatarbelakangi Keputusan Pemilihan Karir Akuntan Publik dan Non Akuntan Publik. Journal Of Accounting, 2(2), 1–19.
Nastiti, F. E., & Abdu, A. R. N. (2020). Kesiapan Pendidikan Indonesia Menghadapi era society 5.0. Edcomtech: Jurnal Kajian Teknologi Pendidikan, 5(1), 61–66.
Okoli, C., & Schabram, K. (2010). Working Papers on Information Systems A Guide to Conducting a Systematic Literature Review of Information Systems Research. Working Papers on Information Systems, 10(2010). https://doi.org/10.2139/ssrn.1954824
Prasetyo, W. (2019). Akuntansi 4.0: Belajar Transdisipliner Momong, Among, Ngemong. Jurnal Riset Dan Aplikasi: Akuntansi Dan Manajemen, 3(3), 217–228. https://doi.org/10.18382/jraam.v3i3.217
Pratikto, H., Hurriyati, R., & Suhartanto, E. (2019). Pendidikan , Bisnis , dan Manajemen Menyongsong Era Society 5.0. Malang: Penerbit Baskara Media.
Pravitasari, D. (2015). Pemahaman Kode Etik Profesi Akuntan Islam di Indonesia. AN-NISBAH, 1(2), 85–110.
Puspita, Y., Fitriani, Y., Astuti, S., & Novianti, S. (2020). Selamat Tinggal Revolusi Industri 4.0, Selamat Datang Revolusi Industri 5.0. Prosiding Seminar Nasional Pendidikan Program Pascasarjana Universitas Pgri Palembang, 122–130.
Ramdhani, A., Ramdhani, M. A., & Amin, A. S. (2014). Writing a Literature Review Research Paper: A step-by-step approach. International Journal of Basics and Applied Sciences, 03(01).
Rosmida, R. (2019). Transformasi Peran Akuntan dalam Era Revolusi Industri 4.0 dan Tantangan Era Society 5.0. Inovbiz: Jurnal Inovasi Bisnis, 7(2), 206. https://doi.org/10.35314/inovbiz.v7i2.1197
Salgues, B. (2018). Society 5.0: Industry of the Future, Technologies,Methods and Tools. London: ISTE Ltd.
Satya, V. E. (2018). Strategi Indonesia Menghadapi Industri 4.0. Jurnal Info Singkat, 10(9), 19–24.
Sihotang, K. (2019). Etika Profesi Akuntansi: Teori dan Kasus. Yogyakarta: PT Kanisius. https://books.google.co.id/books?id=ih3EzQEACAAJ&printsec=frontcover&source=gbs_ge_summary_r&cad=0#v=onepage&q&f=false
Sugiyono. (2013). Metode Penelitian Pendidikan Pendekatan Kuantitaif, Kualitatif, dan R&D. Bandung: Alfabeta.
Sutarsih, C. (2012). Etika Profesi. Jakarta: Direktorat Jenderal Pendidikan Islam Kementerian Agama RI. www.diktis.kemenag.go.id
Waqidatun, A. F., Wijayanti, A., & Maulana, A. (2021). Nature of Industry, Ketidakefektifan Pengawasan, dan Kecurangan Laporan Keuangan: Moderasi Teknologi Informasi. Prosiding BIEMA (Business Management, Economic, and Accounting National Seminar), 2, 65–79. https://conference.upnvj.ac.id/index.php/biema/article/view/1685
Warren, J. D., Moffitt, K. C., & Byrnes, P. (2015). How Big Data Will Change Accounting. Accounting Horizons, 29(2), 397–407. https://doi.org/10.2308/ACCH-51069
Winasis, S., Riyanto, S., & Ariyanto, E. (2020). Digital Transformation in Indonesian Banking Industry: Impact on Employee Engagement. International Journal of Innovation, Creativity and Change. International Journal of Innovation, Creativity and Change, 12(January).
World Economic Forum. (2020). The Future of Jobs Report 2020 | World Economic Forum. In World Economic Forum. https://www.weforum.org/reports/the-future-of-jobs-report-2020/digest
Yarow, J. (2014). These Are The Jobs That Will Be Safe From The Imminent Invasion Of Robots. Business Insider Australia. https://www.businessinsider.com.au/jobs-that-will-be-lost-to-robots-2014-1
Andriyanto, M. D., Nugraha, M. R., Jannah, M., & Maharani, S. N. (2021). Pengaruh Kemajuan Teknologi terhadap Profesi Akuntan. Prosiding National Seminar on Accounting, Finance, and Economics (NSAFE), 1(6), 186–192.
Anitsa, D., Ramadhita, N. T., Prasetyo, R. R. P., & Firmansyah, R. (2021). Indonesian Accounting Students Facing the Society 5.0. Prosiding National Seminar on Accounting, Finance, and Economics (NSAFE), 1(8), 80–89.
Atiah, N. (2020). Pembelajaran Era Disruptif Menuju Masyarakat 5.0. Prosiding Seminar Nasional Pendidikan Progam Pascasarjana Universitas PGRI Palembang, 605–617. https://jurnal.univpgri-palembang.ac.id/index.php/Prosidingpps/article/view/3875
Atkinson, R. D., & McKay, A. S. (2007). Understanding the Economic Benefits of the Information Technology Revolution. Digital Prosperity, March, 78.
Atkinson, R. D., & McKay, A. S. (2011). Digital Prosperity: Understanding the Economic Benefits of the Information Technology Revolution. SSRN Electronic Journal, 7. https://doi.org/10.2139/ssrn.1004516
Bappenas. (2015). Rencana Pembangunan Jangka Menengah Nasional (RPJMN) 2015-2019. Kementerian Perencanaan Pembangunan Nasional, 2015–2019. https://doi.org/10.1017/CBO9781107415324.004
Burrit, R., & Katherine, C. (2016). International Editions of Accounting and Business. 43–46.
Febrianti, S. C. A., Sari, I. W., & Zakaria, R. (2020). AccTive (Accounting Learning Based On Interactive Forum) Platform Penguat Peran Akuntan sebagai Strategi Menghadapi Revolusi Industri 5.0. 1–17. https://statik.unesa.ac.id/simpelmawa/uploads/prestasi_kegiatan_mandiri/file_karya/9a4f843e-77c2-401a-9dfb-a0d114bff8bf.pdf
Fleming, P. (2019). Robots and Organization Studies: Why Robots Might Not Want to Steal Your Job. Organization Studies, 40(1), 23–38. https://doi.org/10.1177/0170840618765568
Frey, C. B., & Osborne, M. A. (2017). The future of employment: How susceptible are jobs to computerisation? Technological Forecasting and Social Change, 114, 254–280. https://doi.org/10.1016/J.TECHFORE.2016.08.019
Fukuyama, M. (2018). Society 5.0: Aiming for a New Human-Centered Society. Japan SPOTLIGHT, 47–50. https://www.jef.or.jp/journal/pdf/220th_Special_Article_02.pdf
Handayani, N. N. L., & Muliastrini, N. K. E. (2020). Pembelajaran Era Disruptif Menuju Era Society 5.0 (Telaah Perspektif Pendidikan Dasar). Prosiding Webinar Nasional IAHN-TP Palangka Raya, 79–91. https://prosiding.iahntp.ac.id
Hendarsyah, D. (2019). E-Commerce di Era Industri 4.0 dan Society 5.0. IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, 8(2), 171–184. https://ejournal.stiesyariahbengkalis.ac.id/index.php/iqtishaduna
Hunton, J. E. (2015). The impact of digital technology on accounting behavioral research. Advances in Accounting Behavioral Research, 5, 3–17. https://doi.org/10.1016/s1474-7979(02)05035-4
Isnawati, Effendy, L., & Indriani, E. (2021). Profesi Akuntan : Akankah Hilang di Era Digital 4.0? Jurnal Penelitian Akuntansi, 2(1), 29–41.
Latifah, S. E., Junaidi, & Sari, A. F. K. (2020). Persepsi Mahasiswa Akuntansi tentang Keilmuan Akuntansi dan Soft Skill (Bahasa Inggris dan Teknologi Informasi) terhadap Kesiapan Menghadapi Tantangan Era Revolusi Industri 4.0. Jurnal Ilmiah Riset Akuntansi, 9(05), 40–55. http://www.riset.unisma.ac.id/index.php/jra/article/view/6292
Lestari, L. P., Raharjo, K., & Andini, R. (2016). Relevansi Pemahaman Mahasiswa Akuntansi terhadap Faktor-Faktor yang Melatarbelakangi Keputusan Pemilihan Karir Akuntan Publik dan Non Akuntan Publik. Journal Of Accounting, 2(2), 1–19.
Nastiti, F. E., & Abdu, A. R. N. (2020). Kesiapan Pendidikan Indonesia Menghadapi era society 5.0. Edcomtech: Jurnal Kajian Teknologi Pendidikan, 5(1), 61–66.
Okoli, C., & Schabram, K. (2010). Working Papers on Information Systems A Guide to Conducting a Systematic Literature Review of Information Systems Research. Working Papers on Information Systems, 10(2010). https://doi.org/10.2139/ssrn.1954824
Prasetyo, W. (2019). Akuntansi 4.0: Belajar Transdisipliner Momong, Among, Ngemong. Jurnal Riset Dan Aplikasi: Akuntansi Dan Manajemen, 3(3), 217–228. https://doi.org/10.18382/jraam.v3i3.217
Pratikto, H., Hurriyati, R., & Suhartanto, E. (2019). Pendidikan , Bisnis , dan Manajemen Menyongsong Era Society 5.0. Malang: Penerbit Baskara Media.
Pravitasari, D. (2015). Pemahaman Kode Etik Profesi Akuntan Islam di Indonesia. AN-NISBAH, 1(2), 85–110.
Puspita, Y., Fitriani, Y., Astuti, S., & Novianti, S. (2020). Selamat Tinggal Revolusi Industri 4.0, Selamat Datang Revolusi Industri 5.0. Prosiding Seminar Nasional Pendidikan Program Pascasarjana Universitas Pgri Palembang, 122–130.
Ramdhani, A., Ramdhani, M. A., & Amin, A. S. (2014). Writing a Literature Review Research Paper: A step-by-step approach. International Journal of Basics and Applied Sciences, 03(01).
Rosmida, R. (2019). Transformasi Peran Akuntan dalam Era Revolusi Industri 4.0 dan Tantangan Era Society 5.0. Inovbiz: Jurnal Inovasi Bisnis, 7(2), 206. https://doi.org/10.35314/inovbiz.v7i2.1197
Salgues, B. (2018). Society 5.0: Industry of the Future, Technologies,Methods and Tools. London: ISTE Ltd.
Satya, V. E. (2018). Strategi Indonesia Menghadapi Industri 4.0. Jurnal Info Singkat, 10(9), 19–24.
Sihotang, K. (2019). Etika Profesi Akuntansi: Teori dan Kasus. Yogyakarta: PT Kanisius. https://books.google.co.id/books?id=ih3EzQEACAAJ&printsec=frontcover&source=gbs_ge_summary_r&cad=0#v=onepage&q&f=false
Sugiyono. (2013). Metode Penelitian Pendidikan Pendekatan Kuantitaif, Kualitatif, dan R&D. Bandung: Alfabeta.
Sutarsih, C. (2012). Etika Profesi. Jakarta: Direktorat Jenderal Pendidikan Islam Kementerian Agama RI. www.diktis.kemenag.go.id
Waqidatun, A. F., Wijayanti, A., & Maulana, A. (2021). Nature of Industry, Ketidakefektifan Pengawasan, dan Kecurangan Laporan Keuangan: Moderasi Teknologi Informasi. Prosiding BIEMA (Business Management, Economic, and Accounting National Seminar), 2, 65–79. https://conference.upnvj.ac.id/index.php/biema/article/view/1685
Warren, J. D., Moffitt, K. C., & Byrnes, P. (2015). How Big Data Will Change Accounting. Accounting Horizons, 29(2), 397–407. https://doi.org/10.2308/ACCH-51069
Winasis, S., Riyanto, S., & Ariyanto, E. (2020). Digital Transformation in Indonesian Banking Industry: Impact on Employee Engagement. International Journal of Innovation, Creativity and Change. International Journal of Innovation, Creativity and Change, 12(January).
World Economic Forum. (2020). The Future of Jobs Report 2020 | World Economic Forum. In World Economic Forum. https://www.weforum.org/reports/the-future-of-jobs-report-2020/digest
Yarow, J. (2014). These Are The Jobs That Will Be Safe From The Imminent Invasion Of Robots. Business Insider Australia. https://www.businessinsider.com.au/jobs-that-will-be-lost-to-robots-2014-1
Downloads
Published
2022-11-06
How to Cite
Cakra Dewa, M. M., Yunia Kharisyami, P. W. ., Diva Navael, L. ., & Maulana, A. . (2022). PERAN AKUNTAN DALAM MENGHADAPI DIGITALISASI EKONOMI MENJELANG ERA SOCIETY 5.0. JAE (JURNAL AKUNTANSI DAN EKONOMI), 7(3), 56–67. https://doi.org/10.29407/jae.v7i3.18492
Issue
Section
Volume 7 No 3 Tahun 2022
License
Authors who publish with this journal agree to the following terms:
- Copyright on any article is retained by the author(s).
- The author grants the journal, right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work’s authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
- The article and any associated published material is distributed under the Creative Commons Attribution-ShareAlike 4.0 International License
