Discussion Questions:

Part 1.
• What is ACCA? What is IMA? What is IFAC? What do you know about Indonesia's accounting professional
bodies in Indonesia?
• Do they have any competencies or capabilities to issue these articles? Explain and do some research on the
internet.
• Explain why we, as accountants in Indonesia, should refer to their publications containing their findings and
frameworks. Support your opinion with evidence on the reliability of their publications.
Part 2.
• Explain how Indonesia's Palapa Ring Project helps Indonesia ready for the 'new normal' as written in the
article (IMA & ACCA, 2013), especially in the accounting industry?
• Explain the required skills for future accountants base on your group's interpretation of the three articles
and working experiences.
• In Indonesia, we have areas, called 3T (TERDEPAN, TERLUAR, DAN TERBELAKANG), explain how the
technology and accounting professions can give benefit to those areas. Is there any negative effect of the
technology and accounting professions to those areas?
Explain how Indonesia's Palapa Ring Project helps Indonesia ready
for the 'new normal' as written in the article (IMA & ACCA, 2013),
especially in the accounting industry?
A new normal in business intelligence is about the transformational changes that take place in the
digital world and definitely change the nature of business intelligence. A new normal is a new trend
that influence in some cases, such as a development in cyber security, digital service delivery,
robotics, augmented and virtual reality, and artificial intelligence.
Palapa Ring Project helps Indonesia ready for the ‘New Normal’. Palapa Ring Project is one of the
government infrastructure project in telecomunication sector. The Rp 14 Trillion Palapa Ring Project
Comprises three section- the west, central and east- that will span around 13,000-kilometers. It aim to
expands domestic broadband service nationwide, particularly in frontier, outermost and remote
regions. The purpose of this project is to the develop Indonesia by strengthening border areas and
villages. The reasons why the government creates Palapa Ring Projects is all the telecomunication
operator have not provide network widely distributed in the remote area in Indonesia.
In accounting profession, palapa ring projects will help accountants to deliver productivity and
efficiency gains, bring businesses closer to their clients, and stay connected to them whether they are
in the office or travelling, especially when their clients located in the remote area, particularly in east
Indonesia.
Explain the required skills for future accountants base on your
group's interpretation of the three articles and working
experiences.
The required skills for future accountants in our opinion are Analytical Thinking and
Problem-Solving Skills, Professional Judgement and Effective Communication.
For example, when auditor receive accounting data from their clients, auditor have to make
comparison between current and prior year data. From the data we should analyst the
changing of trend for each account in financial statement. After that, auditor will do inquiry
to verify their analysist and make decisions by using their professional judgement.
1. Analytical Thinking and Problem-Solving Skills in Accounting
Profession

Analytical Thinking is a specific skills that help accountants use logic to solve problems.
Analytical thinking in generally consist of mathematical skills, critical thinking, and
problem solving. Mathematical skills is a basic skills that helps accountants select and
analyst which information is necessary to summarize the whole data that they got.
Accountants need critical thinking to allows them to understand the purpose of accounting
principles and how to apply the principles to a company’s financial information and
business practices. Meanwhile, problem solving will enable the accountant to quickly
review information using mathematical and critical thinking skills for making a decisions.
2. Professional Judgement
Professional Judgement is the process of drawing a conclusion or arriving at the decision
when there are several possible alternative to choose from. Professional Judgement is obtain
through the application of relevant training, knowledge and experience, within the context
provided by auditing, accounting and ethical standard, in making informational decision.
For Example, when auditor perform an audit procedure, auditor found some unusual item
related to untied relationship between decrease of sales, increase of Account Receivable and
decrease of Inventory.
3. Effective Communication
Effective communication is important in business dealing with employees and outsider,
such as vendors and customers. Accountant should have written communication skills and
oral communication skills. So, accountant have a important role to convey those insight to
others.
The communication should be effective because everyone who has correlated to the
information has to get fully understanding about it.
4. Creativity
Accountants who have creativity and combine it with deep understanding will easily
accountants to prevent unexpected circumtances. So, it’s important to professional
accountant to have this skill, because by its creativity, accountant could drive the
company towards an ideal way.
5. Relationship Building
Accountants should know how to maintain relationship towards peers and top
management. Accountants is required to have a broader range of relationship skills such
as how they work in team, how to motivate, and enggage employees, and how to deliver
bad news.
In Indonesia, we have areas, called 3T (TERDEPAN, TERLUAR, DAN
TERBELAKANG), explain how the technology and accounting professions can
give benefit to those areas. Is there any negative effect of the technology and
accounting professions to those areas?
Area 3T is an area that is still need a help in many sectors, includes technology. Accounting
have a role to develop Micro Economic Entity (MEE) in remote area. By introducing the
new technology, such as accounting software and data storage to Micro Economic Entity
(MEE), so it can support performance of MEE efficiently and effectively. Therefore, the
government expect to reduce disparity in those remote area.
The negative Effect of the technology and accounting profession:
Human Error. Because of the lack of knowledge and capability to operate the
accounting software. Human Resource in remote area usually facing a difficult time
when adapting themselve to the new technology. So, sometimes financial
information can be misleading or even they lose the data.
The negative Effect of the technology and accounting profession:

1. Human Error. Because of the lack of knowledge and capability to

operate the accounting software. Human Resource in remote area
usually facing a difficult time when adapting themselve to the new
technology. So, sometimes financial information can be misleading
or even they lose the data.