Peran Perkembangan Teknologi Pada Profesi Akuntan Dalam Menghadapi Industri 4.0 Dan Society 5.0
DOI:
https://doi.org/10.54957/jolas.v2i1.162Kata Kunci:
Disrupsi, Profesi akuntan, Revolusi industri, Society 5.0, Teknologi informasiAbstrak
This study aims to identify the impact of technological developments specifically on the accounting profession in line with the industrial revolution 4.0 and the start of society 5.0. The research was conducted using a qualitative method with a scoping review approach. The data used various previous studies related to this topic. The results show that with technological advances, especially technology which is the main pillar of the industrial revolution 4.0 and society 5.0, namely Big Data, Machine Learning, Internet of Things (IoT), Cyber Security, Artificial Intelligence, Cloud Computing, Robot Process Automation will change the pattern, ways, and habits of various professions in the world of work. One profession that will not escape the impact of technological developments in the accounting profession. The accounting profession that plays a major role in the financial sector and the economy will positively impact efficiency and effectiveness.
Penelitian ini dilakukan untuk mengidentifikasi dampak ataupun peran berbagai teknologi secara spesifik terhadap profesi akuntan seiring dengan masuknya revolusi industri 4.0 serta mulai berjalannya era society 5.0. Penelitian dilakukan menggunakan metode scoping review melalui pendekatan secara kualitatif yang mengacu kepada berbagai penelitian terdahulu. Hasil penelitian menunjukkan bahwa dengan kemajuan teknologi terutama teknologi yang menjadi pilar utama revolusi industri 4.0 dan society 5.0, yaitu Big Data, Machine Learning, Internet of Things (IoT), Cyber Security, Artificial Intelligence, Computing Cloud, Robot Process Automation akan mengubah pola, cara, dan kebiasaan berbagai macam profesi dalam dunia kerja. Salah satu profesi yang tidak akan luput dari dampak perkembangan teknologi tersebut adalah profesi akuntan. Profesi akuntan yang berperan besar dalam sektor keuangan dan perekonomian akan mendapatkan dampak positif dalam hal efisiensi dan efektivitas.
Referensi
Adrianto, Z. (2020). Robotic process automation and accounting. Jurnal Ekonomi Dan Bisnis Terapan, 16(2), 40–53. https://doi.org/10.24198/jebt.v16i2.630
Arksey, H., Malley, L. O., Arksey, H., & Malley, L. O. (2005). Scoping studies : towards a methodological framework Scoping Studies : Towards a Methodological Framework. International Journal of Social Research Methodology, 8(1), 19–32. https://doi.org/10.1080/1364557032000119616
Azzahra, B. (2020). Akuntan 4.0: roda penggerak nilai keberlanjutan perusahaan melalui artificial intelligence & tech analytics pada era disruptif. Jurnal Riset Akuntansi Dan Keuangan, 16(2), 87–100. 10.21460/jrak.2020.162.376
Bahrin, M. A. K., Othman, M. F., Azli, N. H. N., & Talib, M. F. (2016). Industry 4.0: A Review On Industrial Automation and Robotic. Jurnal Teknologi, 78, 137–143. https://doi.org/10.11113/jt.v78.9285
Baldwin, A. A., Brown, C. E., & Trinkle, B. S. (2006). Opportunities for artificial intelligence development in the accounting domain: the case for auditing. Intelligent Systems In Accounting, Finance And Management, 14, 77–86. https://doi.org/10.1002/isaf
Chu, M. K., & Yong, K. O. (2021). Big data analytics for business intelligence in accounting and audit. Open Journal of Social Sciences, 9, 42–52. https://doi.org/10.4236/jss.2021.99004
Craigen, D., Diakun-thibault, N., & Purse, R. (2014). Defining Cybersecurity. Technology Innovation Management Review, 4(10), 13–21. https://doi.org/10.22215/timreview/835
Deniswara, K., Handoko, B. L., & Mulyawan, A. N. (2020). Big data analytic: literature study on how big data works toward accountant millennial generation. International Journal of Management, 11(5), 376–389. https://doi.org/10.34218/IJM.11.5.2020.037
Faruqi, U. Al. (2019). Survey paper: future service in industry 5.0. Jurnal Sistem Cerdas, 2(1), 67–79. https://doi.org/10.37396/jsc.v2i1.21
Firdaus, F. (2020). Mengenal society 5.0 “sebuah upaya Jepang untuk keamanan dan kesejahteraan manusia.” https://ee.uii.ac.id/2020/07/06/mengenal-society-5-0-sebuah-upaya-jepang-untuk-keamanan-dan-kesejahteraan-manusia/
Firmansyah, A., & Prakosa, D. K. (2021). Edukasi terkait optimalisasi peran profesi akuntan pada era revolusi industri 4.0 dan tantangan society 5.0. Pengmasku, 1(2), 69–76. https://doi.org/10.54957/pengmasku.v1i2.98
Fonna, N. (2019). Pengembangan revolusi industri 4.0 dalam berbagai bidang. Guepedia.
George, G., Haas, M. R., & Pentland, A. (2014). Big data and management. Academy of Management Journal, 57(2), 321–326. https://doi.org/10.5465/amj.2014.4002
Groșanu, A., Fülöp, M.-T., Cordoș, G.-S., & Raita, G. (2020). Challenges and trends for the incorporation of big data in the accounting profession: from the traditional approach to the future professional accountant. CECCAR Business Review, 1(12), 64–72. https://doi.org/10.37945/cbr.2020.12.08
Gulin, D., Hladika, M., & Valenta, I. (2019). Digitalization and the challenges for the accounting profession (2019 ENTRENOVA Conference Proceedings). https://doi.org/10.2139/ssrn.3492237
Hansen, D. R., & Mowen, M. M. (2007). Managerial accounting eighth edition. Thomson Higher Education.
Haqqi, H., & Wijayati, H. (2019). Revolusi industri 4.0 di tengah society 5.0: sebuah integrasi ruang, terobosan teknologi, dan transformasi kehidupan di era disruptif. Quadrant.
Hodson, H. (2015). AI interns: software already taking jobs from humans. https://www.newscientist.com/article/mg22630151-700-ai-interns-software-already-taking-jobs-from-humans/?ignored=irrelevant#.VY2CxPlViko
Imene, F., & Imhanzenobe, J. (2020). Information technology and the accountant today : What has really changed ? Journal of Accounting and Taxation, 12(1), 48–60. https://doi.org/10.5897/JAT2019.0358
Kagan, J. (2020). Accountant. https://www.investopedia.com/terms/a/accountant.asp
Khanom, T. (2020). Cloud accounting: a theoretical overview. IOSR Journal of Business and Management (IOSR-JBM), 19(6), 31–38. https://doi.org/10.9790/487X-1906053138
Mayasari, D. (2019). Mengenal society 5.0, transformasi kehidupan yang dikembangkan Jepang. https://www.timesindonesia.co.id/read/news/197889/ mengenal-society-50-transformasi-kehidupan-yang-dikembangkan-jepang
Mccarthy, J. (2007). What is artificial intelligence? http://jmc.stanford.edu/articles/whatisai/whatisai.pdf
Mujiono, M. N. (2021). The shifting role of accountants in the era of digital disruption. International Journal of Multidisciplinary: Applied Business and Education Research, 2(11), 1259–1274. http://www.babmrjournal.org/index.php/ijmaber/article/view/198/136
Mulyawan, A. N. (2021). The impact of internet of things (IoT) in accounting sector. https://accounting.binus.ac.id/2021/07/22/the-impact-of-internet-of-things-iot-in-accounting-sector/
Philbeck, T., & Davis, N. (2019). The fourth industrial revolution: shaping a new era. https://jia.sipa.columbia.edu/fourth-industrial-revolution-shaping-new-era
Ramardhani, F. P. (2017). Robotic process automation: peran dan tantangan akuntan indonesia di masa depan. Jurnal Ilmiah Mahasiswa FEB, 6(2), 1–6. https://jimfeb.ub.ac.id/index.php/jimfeb/article/view/4982
Ransbotham, S., & Kiron, D. (2017). Analytics as a source of business innovation. https://sloanreview.mit.edu/projects/analytics-as-a-source-of-business-innovation/
Rini, Y. T. (2019). Mengurai peta jalan akuntansi era industri 4.0. Referensi: Jurnal Ilmu Manajemen Dan Akuntansi, 7(1), 58–68. https://doi.org/10.33366/ref.v7i1.1339
Sagiroglu, S., & Sinanc, D. (2013). Big data: A review. https://doi.org/10.1109/CTS.2013.6567202
Sasana Digital. (2020). Mengintip perkembangan revolusi industri era 1.0 sampai 4.0. https://sasanadigital.com/mengintip-perkembangan-revolusi-industri-mulai-era-1-0-sampai-4-0/
Schwab, K. (2016). The Fourth Industrial Revolution: what it means, how to respond. https://www.weforum.org/agenda/2016/01/the-fourth-industrial-revolution-what-it-means-and-how-to-respond/
Setiawan, A., Praptiningsih, P., & Matondang, N. (2020). Studi literatur tentang cloud accounting. Equity, 23(2), 189–200. https://doi.org/10.34209/equ.v23i2.2236
Stancheva-Todorova, E. P. (2018). How artificial intelligence is challenging accounting profession. Journal of International Scientific Publications, 12, 126–141. https://www.scientific-publications.net/get/1000031/1536783976137495.pdf
Triatmaja, M. F. (2019). Dampak artificial intelligence (AI) pada profesi akuntan. In Seminar Nasional dan The 6th Call for Syariah Paper. http://publikasiilmiah.ums.ac.id/handle/11617/11422
Wahyuni, T. (2020). The role of information technology in supporting accountant profession in the era of industrial revolution 4.0 (Advances in Social Science, Education and Humanities Research, Volume 426, Vol. 426, Issue Icvhe 2018).
Wintolo, H., Septian, L., & Paradita, D. (2015). Layanan cloud computing berbasis infrastructure as a service menggunakan android. Compiler, 4(2), 11–18. https://doi.org/10.28989/compiler.v4i2.91
Unduhan
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
Hak Cipta (c) 2022 Mufti Istal Thofa Bhakti Nurroji Sumadi, Raka Putra, Amrie Firmansyah
Artikel ini berlisensi Creative Commons Attribution 4.0 International License.
