Literature Review: Perkembangan Keterampilan Profesi Akuntan

Authors

DOI:

https://doi.org/10.32662/gaj.v7i2.3495

Keywords:

Profesi akuntan, Keterampilan akuntan, Keberlangsungan profesi akuntan

Abstract

This research was conducted to find out the development, description, and opportunities for accountant professional skills in Indonesia so far. This research uses a qualitative method, with a literature review design. The more advanced the business world, of course, will affect the increasingly complex transactions that occur both in terms of type and in terms of the number of transactions themselves. In the end, this will directly affect the progress of the accounting discipline itself. This research identifies several skills that are necessary and important for the accounting profession in Indonesia, namely technical skills, generic skills, and technology and IT skills. The skill development of the accounting profession in the future has changed a lot compared to the past. They can do digital record keeping, which reduces time, despite the different opportunities in the accountant and auditor careers. Since the implementation of robotic technology is quite large, they still cannot perform all important tasks. Future accountants may also find new jobs and more responsibilities. As a result, accountants need the ability to adjust to technological changes that will continue to occur. Future accountants must have information technology, critical thinking, and problem solving skills.

Author Biography

I Made Laut Mertha Jaya, (Scopus ID: 57221731061) Universitas Mahakarya Asia

Dosen di Universitas Mahakarya Asia, Yogyakarta

References

Al Wael, H., Abdallah, W., Ghura, H., & Buallay, A. (2023). Factors influencing artificial intelligence adoption in the accounting profession: the case of public sector in Kuwait. Competitiveness Review. https://doi.org/10.1108/CR-09-2022-0137

Alghafiqi, B., & Munajat, E. (2022). Impact of Artificial Intelligence Technology on Accounting Profession. Berkala Akuntansi Dan Keuangan Indonesia, 7(2), 140–159. https://doi.org/10.20473/baki.v7i2.27934

Asmara, R. Y., & Ditriani, K. A. (2017). Pengaruh Teknologi Informasi Terhadap Perkembangan Profesi Akuntansi di Indonesia. Jurnal Akuntansi Bisnis, 2(1), 49–63.

Ban?a, V. C., Rînda?u, S. M., T?nasie, A., & Cojocaru, D. (2022). Artificial Intelligence in the Accounting of International Businesses: A Perception-Based Approach. Sustainability (Switzerland), 14(11), 1–12. https://doi.org/10.3390/su14116632

Butarbutar, H. N. (2020). Transformasi Peran Akuntan di Era Society 5.0. TransformasI Peran Akuntan Di Era Society 5.0, 1(1), 1–21.

Dalimunthe, A. F., & Nasution, J. (2022). Accountant, Industrial Revolution 4.0, PT. Eriadi Fatkhur Rokhman, Technology. Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah, 5(1), 284–293. https://doi.org/10.47467/alkharaj.v5i1.1192

Emetaram, E., & Uchime, H. N. (2021). Impact of Artificial Intelligence (AI) on Accountancy Profession. Journal of Accounting and Financial Management , 7(2), 2695–2211.

Handayani, M. (2023). Profesi Akuntan di Era Society 5.0. Artikel Ilmiah Sistem Informasi Akuntansi, 3(1), 8–12. https://doi.org/10.31294/akasia.v3i1.1873

Isnawati, Effendy, L., & Indriani, E. (2021). Profesi Akuntan : Akahkah Hilang di Era Digital 4.0? Jurnal Penelitian Akuntansi, 2(1), 29–41.

Jaya, I. M. L. M. (2020). Metode Penelitian Kuantitatif Dan Kualitatif: Teori, Penerapan, dan Riset Nyata. Anak Hebat Indonesia.

Jaya, I. M. L. M., & Bhuana, K. W. (2024). Depth Interviews Of Accounting And Artificial Intelegance: Sustainability Of Accountant In Indonesia. Quality - Access to Success, 25(200), 1–9. https://doi.org/10.47750/QAS/25.200.01

Jaya, I. M. L. M., & Ilahiyah, M. E. (2024). Harmonizing accounting and artificial intelligence for the sustainability of the accounting profession. In Artificial Intelligence Approaches to Sustainable Accounting (pp. 214–228).

Lacurezeanu, R., Tiron-Tudor, A., & Bresfelean, V. P. (2020). Robotic Process Automation in Audit and Accounting. Audit Financiar, 18(160), 752–770. https://doi.org/10.20869/auditf/2020/160/024

Mahbubah, I., & Putri, S. Y. (2020). Disrupsi Profesi Akuntan Di Era Revolusi Industri 4.0. Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi), 8(2), 73–78. https://doi.org/10.31102/equilibrium.8.2.73-78

Malva Cakra Dewa, M., Widya Yunia Kharisyami, P., Diva Navael, L., & Maulana, A. (2018). Peran Akuntan Dalam Menghadapi Digitalisasi Ekonomi Menjelang Era Society 5.0. https://doi.org/10.29407/jae.v7i3.18492

Nazar, M. R., Ariani, I., Natania, L. P., & Al-fikri, D. T. (2023). Pengaruh Era Digital terhadap Dunia Akuntansi. Jurnal Pendidikan Tambusai, 7, 375–380.

Nurdin, Y., Novita, D., Ferdiansah, M. I., Fajar, U., & Hasanuddin, U. (2023). Mempertanyakan Eksistensi Profesi Akuntan Dalam Industri 4.0. Jurnal Akuntansi Dan Pajak, 24(01), 1–8.

Peng, Y., Ahmad, S. F., Ahmad, A. Y. A. B., Al Shaikh, M. S., Daoud, M. K., & Alhamdi, F. M. H. (2023). Riding the Waves of Artificial Intelligence in Advancing Accounting and Its Implications for Sustainable Development Goals. Sustainability (Switzerland), 15(19). https://doi.org/10.3390/su151914165

Prakosa, D. K., & Firmansyah, A. (2022). Apakah Revolusi Industri 5.0 Dapat Menghilangkan Profesi Akuntan? Jurnalku, 2(3), 316–340. https://doi.org/10.54957/jurnalku.v2i3.282

Pujianto Pujianto, Aminatuzzuhro Aminatuzzuhro, & Yuli Ermawati. (2023). Peran Dan Strategi Akuntan Milenial Di Era New Normal. Seminar Nasional Teknologi Dan Multidisiplin Ilmu (SEMNASTEKMU), 2(2), 405–413. https://doi.org/10.51903/semnastekmu.v2i1.193

Putritama, A. (2019). Peluang Dan Tantangan Profesi Akuntan Di Era Big Data. Jurnal Akuntansi , 7(1), 74–84. https://doi.org/10.24964/ja.v7i1.758

Rahmawati, M. I., & Subardjo, A. (2023). Keniscayaan Pada Akuntan Dan Auditor. JIAKu: Jurnal Ilmiah Akuntansi Dan Keuangan, 4(2), 403–409.

Ramadhea Jr, S. (2022). Literature Review: Etika Dan Kode Etik Profesi Akuntan Publik. Jurnal Akuntansi Kompetif, 5(3), 373–380. https://doi.org/10.35446/akuntansikompetif.v5i3.1121

Rizki, N., & Rahman, A. (2023). Pengaruh Artificial Intelligence ( AI ) pada Profesi Akuntan. Konferensi Nasional Ilmu Administrasi 7.0, 23–28.

Ruiz-Real, J. L., Uribe-Toril, J., Torres, J. A., & Pablo, J. D. E. (2021). Artificial intelligence in business and economics research: Trends and future. Journal of Business Economics and Management, 22(1), 98–117. https://doi.org/10.3846/jbem.2020.13641

Salman, M., & Saleem, I. (2017). Role of Digital Competence in Cashless Economy. 19(11), 49–53. https://doi.org/10.9790/487X-1911034953

Saragih, A. D., & Dewayanto, T. (2023). Systematic Literature Review : Dampak Teknologi Big Data Analytics Dalam Mendeteksi Fraud Pada Bidang Audit. Diponegoro Journal of Accounting, 12(3), 1–9. http://ejournal-s1.undip.ac.id/index.php/accounting

Stafie, G., & Grosu, V. (2023). The Impact of Artificial Intelligence on Accounting. Springer Proceedings in Business and Economics, 15(1), 247–265. https://doi.org/10.1007/978-3-031-19886-1_18

Wijaya, R. H. (2021). Will Accounting End Soon? Suatu Tinjauan Eksistensi Profesi Akuntansi di Era Digital. Journal of Economic, Management, Accounting and Technology, 4(2), 130–137. https://doi.org/10.32500/jematech.v4i2.1647

Yudhiyati, R. (2020). Pendidikan Akuntansi Forensik Di Indonesia: Sebuah Kajian Literatur. Jurnal Pendidikan Akuntansi Indonesia, 18(1), 60–68. https://doi.org/10.21831/jpai.v18i1.32032

Downloads

Published

2024-10-06

How to Cite

Wallu, F., Jaya, I. M. L. M., Andrianto, W., & Anan, E. (2024). Literature Review: Perkembangan Keterampilan Profesi Akuntan. Gorontalo Accounting Journal, 7(2), 214–231. https://doi.org/10.32662/gaj.v7i2.3495

Issue

Volume 7 Nomor 2 October 2024

Section

Articles

License

In order to be accepted and published by Gorontalo Accounting Journal, author(s) submitting the article manuscript should complete all the review stages. By submitting the manuscript, the author(s) agreed to these following terms:

1. The copyright of the accpted for publication articles shall be assigned to Gorontalo Accounting Journal as the publisher of the journal. The intended copyright includes the rights to publish articles in various forms (including reprints) as evidenced by a Statement From the author.

2. Gorontalo Accounting Journal maintain the publishing rights of the published articles. 

Authors are permitted to republish or disseminate published articles by sharing the link/DOI of the article at the Gorontalo Accounting Journal. Authors are allowed to use their articles for any legal purposes deemed necessary without written permission from the Gorontalo Accounting Journal with an acknowledgement of initial publication to this journal.

Users/public (https://jurnal.unigo.ac.id/index.php/gaj/index) use of this website will be licensed to the Creative Commons Attribution 4.0 International License (CC-BY)