Accounting Skill

Development in
Technological Era

Dr. Didi Achjari, M.Com

Gadjah Mada Accounting Days

21 April 2018

1
 Disrupsi di Akuntansi?

• “The accounting industry is still in the dark

ages, when compared to other industries, but there’s
currently a major emphasis on modernizing through
automation”. (Edwards, 2016).
• Apa inovasi di akuntansi yang paling mutakhir yang
bisa diingat? Penggunaan teknologi (spreadsheet
sampai dengan ERP)?
• Bidang apa yang akan terdampak?
 5 Trends Driving Disruption in the
Accounting Industry (Edwards, 2016)
• Clients want better connectivity
• Automated data entry
• Growth of the DIY approach
• Machine learning and powerful insights
• Demand for specialization

3
 Pergeseran (Perubahan) Peran Akuntan

• Teknologi informasi akan memaksa akuntan

meredefinisi peran?
• Agency Theory dan Auditor
Keahlian Yang Diperlukan Auditor
(KPMG, 2017)

5
Usulan Kurikulum S1 Akuntansi 2018
 Mata Kuliah Pilihan Bidang SI

• Sistem Manajemen Database

• Sistem Penunjang Keputusan
• Pemrograman Bisnis dan Akuntansi
• Sistem Informasi Keperilakuan
• Data Analytics

7
 Metode Pembelajaran
• Studi kasus
• Magang
• Praktik
 Daftar Pustaka
• Edwards, Samuel (2016). 5 Trends Driving Disruption in the Accounting
Industry. Entrepreneur. Diakses 19 April 2018.
https://www.entrepreneur.com/amphtml/281931
• Kepes, Ben (2017). Accounting Firms keep the status quo, but disruption
looms. Computer World. Diakses 19 April 2018.
https://www.computerworld.com/article/3198624/enterprise-
applications/accounting-firms-keep-the-status-quo-but-tech-disruption-
looms.html
• KPMG (2017). Audit 2025 – The Future is Now. Forbes Insights. Diakses 23
Maret 2018
https://assets.kpmg.com/content/dam/kpmg/us/pdf/2017/03/us-audit-
2025-final-report.pdf
•