Dampak Digitalisasi pada Profesi Akuntansi: Tantangan dan Peluang bagi Akuntan Masa Depan

Yunita Althin Natanael; Tri Pertiwi; Saddam Hasrul; Edi Jamaris

doi:10.59086/jak.v4i1.593

Authors

Yunita Althin Natanael Universitas Gunung Leuser
Tri Pertiwi Universitas Gunung Leuser
Saddam Hasrul Universitas Gunung Leuser
Edi Jamaris Universitas Gunung Leuser

DOI:

https://doi.org/10.59086/jak.v4i1.593

Keywords:

Digitalisasi, Profesi Akuntan, Tantangan, Peluang, Masa Depan

Abstract

Penelitian ini menganalisis dampak digitalisasi pada profesi akuntansi yang mencakup tantangan dan peluang yang dihadapi. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi literatur dan analisis data sekunder dari jurnal dan publikasi terkait digitalisasi dan profesi akuntansi. Populasi penelitian mencakup praktisi akuntansi, akademisi, dan regulator, dengan sampel berupa literatur terpilih yang relevan dengan topik penelitian. Teknik analisis data yang digunakan menggunakan analisis tematik, yaitu metode yang mengidentifikasi pola, tema, atau konsep yang muncul dari data yang dikumpulkan. Hasil penelitian menunjukkan bahwa digitalisasi meningkatkan efisiensi dan akurasi melalui otomatisasi tugas rutin dan integrasi sistem. Namun, akuntan kini dituntut menguasai keterampilan baru di bidang teknologi informasi, analisis data, dan strategi bisnis. Peran akuntan bergeser dari administratif ke analitis dan strategis, membuka peluang sebagai penasihat bisnis bernilai tambah. Tantangan seperti risiko keamanan siber, ketidakpastian regulasi, dan resistensi terhadap perubahan juga perlu diatasi. Keterbatasan penelitian terletak pada cakupan data sekunder dan perkembangan teknologi yang cepat, yang mungkin memerlukan pembaruan di masa depan. Secara keseluruhan, digitalisasi tidak hanya mengubah cara kerja akuntansi tetapi juga membuka jalan bagi inovasi dan pertumbuhan dalam profesi ini.

This study analyzes the impact of digitalization on the accounting profession, focusing on the challenges and opportunities it presents. It employs a qualitative approach using a literature review and secondary data analysis from journals and publications related to digitalization and the accounting profession. The research population includes accounting practitioners, academics, and regulators, with the sample consisting of selected literature relevant to the research topic. The data analysis technique used is thematic analysis, which identifies patterns, themes, or concepts emerging from the collected data. The findings indicate that digitalization enhances efficiency and accuracy through the automation of routine tasks and system integration. However, accountants are now required to develop new skills in information technology, data analysis, and business strategy. As a result, the role of accountants is shifting from administrative functions to more analytical and strategic positions, creating opportunities for them to serve as value-added business advisors. Nonetheless, challenges such as cybersecurity risks, regulatory uncertainties, and resistance to change must be addressed. The study's limitations include its reliance on secondary data and the rapid advancement of technology, which may necessitate future updates. Overall, digitalization is not only transforming the way accounting is conducted but also paving the way for innovation and growth within the profession.

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