TANTANGAN DAN SOLUSI AKUNTAN BERPRAKTIK DALAM MENGHADAPI RI 4.0
DOI:
https://doi.org/10.32897/jsikap.v6i1.733Kata Kunci:
Practicing Accountants, Industrial Revolution 4.0 (IR 4.0), Analytic Network ProcessAbstrak
This research aims to know the challenges faced by practicing accountants, as well as to know the alternative solutions offered in the face of IR4.0. This research uses the Analytic Network Process method. The respondents consist of those who know about practicing accountants and the IR 4.0. The results of the study reveal that there are internal and external challenges for practicing accountants. Accountants' individual character factors who are not familiar with technology; HR capabilities in the field of technology, is an internal challenge. Whereas the external challenges are, digital technology is getting more sophisticated; digital technology is included in the realm of accounting. While the alternative solutions offered are as follows; Internal solutions; sustainable human resources development; individual accountants become familiar with technology. While the external solutions are; follow digital technology and apply it; improve competence in big data analysis; and keep up with technological advances.
Referensi
Anonimous, 2018, Doomsday on Accounting , Majalah Akuntan,edisi April-Juni hal 14-15, ISSN 19787537, Jakarta, IAI Global.
Anonimous, 2018, Dinamika Profesi menghadapi Disrupsi, Majalah Akuntan,edisi April-Juni hal 18-19, ISSN 19787537, Jakarta, IAI Global.
Saaty, Thomas L and Vrgas Louis G, (2013), Decesion Making With The Analitic Network Process, second edition, Pittsburg-USA. Springer Science and busimes.
Schwab Klaus, 2016, The Fourth Industrial Revolution, Switzerland Word Economic Forum,.
Savitri Astrid, 2019, Revolusi Industri 4.0, Mengubah Tantangan menjadi Peluang di Era Disrupsi 4.0, Yogyakarta, Penerbit Genesis.
Tempo.co, 2017, Big Data Pemicu Revolusi Digital, https://bisnis.tempo.co/read/1034056/big-data-pemicu-revolusi-digital
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