DISRUPSI TEKNOLOGI DALAM KANTOR JASA AKUNTAN: SEBUAH PERINGATAN

Evelyn Christina Kurniawan, Bonnie Soeherman, Susan Sutedjo

Abstract


Abstrak – Disrupsi Teknologi dalam Kantor Jasa Akuntan: Sebuah Peringatan

Tujuan Utama – Penelitian ini bertujuan untuk menganalisis peran kantor jasa akuntan dalam membantu klien dalam implementasi sistem.

Metode – Penelitian ini menggunakan metode studi kasus. Informan yang dipilih beragam mulai dari akuntan asosiasi hingga akuntan teknis.

Temuan Utama – Hasil penelitian ini menujukkan bahwa akuntan melalui tiga fase yaitu fase tradisional, fase IT digital, dan fase IT hyper-digital. Pada masa transisi kantor jasa akuntan berperan sebagai pendamping klien. Keberhasilan adopsi teknologi masih bisa dipengaruhi oleh lima faktor yaitu kompetensi pengusaha, kekuatan finansial, investasi teknologi, investasi sumber daya manusia, dan regulasi pemerintah.

Implikasi Teori dan Kebijakan – Disrupsi teknologi akan menggeser peran akuntan di masa depan. Kantor jasa akuntan di masa mendatang masih akan menghadapi banyak tantangan sebelum masuk ke era digitalisasi.

Kebaruan Penelitian – Penelitian ini melibatkan pihak-pihak level teknik sampai dengan konseptual yang memberikan sudut pandang secara mendalam dari kantor jasa akuntan menuju ke era disrupsi.

 

Abstract – Technology Disruption in Accounting Service Firms: A Warning

Main Purpose – This study aims to analyze the role of accounting services firms in assisting clients in system implementation.

Method – This research uses the case study method. The informants ranged from associate accountants to technical accountants.

Main Findings – The results of this study show that accountants go through three phases, namely the traditional, digital IT, and hyper-digital IT phases. During the transitional period, the accounting services office acts as a companion to the client. The success of technology adoption can still be influenced by five factors: entrepreneur competence, financial strength, technology investment, human resource investment, and government regulations.

Theory and Policy Implications – Technology disruption will shift the role of accountants in the future. Accounting service offices in the future will still face many challenges before entering the digitalization era.

Novelty – This research involves technical to conceptual level parties which provide an in-depth perspective from the accounting services firm towards the era of disruption.


Keywords


kantor jasa akuntan; kecerdasan buatan; pengaturan tim; teknologi

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DOI: http://dx.doi.org/10.21776/ub.jamal.2023.14.1.04

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