AKUNTAN 4.0: RODA PENGGERAK NILAI KEBERLANJUTAN PERUSAHAAN MELALUI ARTIFICIAL INTELLIGENCE & TECH ANALYTICS PADA ERA DISRUPTIF

Belinda Azzahra

Abstract


ABSTRACT

 

Accountants has significant role to achieve corporate sustainability. However, with the advancement of technology, the existence of accountants starts to be questioned. According to a survey conducted by Osborne and Frey in 2013, University of Oxford, accountants has 94% chances to be replaced in the future. Based on these data, accountants are now entering the new era of disruption, which is provable by the existence of artificial intelligence. The future of business and accountants are entering grey area and sustainability is the most vital things to be discussed for now. To challenge the status quo, it is demanded for research about the role of accountant as value driver in digital era. In the future, young accountants must act as catalysts of value for business to ensure that every stakeholder get benefit. Therefore, at least there are five strategies that accountants could prepare, which are: understanding of business acumen, technological savvy, storytelling skill, fundamental data skill, and strategic thinking skill. I believe with these five strategies, accountants profession will still exist and not being the ‘disrupted’ but the ‘disruptor’ of Industrial Revolution 4.0 era.

Keywords: accountants, artificial intelligence, corporate sustainability, disruptive era, value-driven

 

ABSTRAK

 

Akuntan memiliki peran penting untuk mencapai keberlanjutan perusahaan. Namun dengan kemajuan teknologi, keberadaan akuntan mulai dipertanyakan. Menurut survei yang dilakukan oleh Osborne dan Frey pada tahun 2013, Universitas Oxford, akuntan memiliki peluang 94% untuk diganti di masa depan. Berdasarkan data tersebut, akuntan kini memasuki era baru disrupsi, yang dibuktikan dengan adanya kecerdasan buatan. Masa depan bisnis dan akuntan memasuki wilayah abu-abu dan keberlanjutan adalah hal yang paling vital untuk dibahas untuk saat ini. Untuk menantang status quo, diperlukan penelitian tentang peran akuntan sebagai value driver di era digital. Di masa depan, akuntan muda harus bertindak sebagai katalis nilai bagi bisnis untuk memastikan bahwa setiap pemangku kepentingan mendapatkan manfaat. Oleh karena itu, setidaknya ada lima strategi yang dapat disiapkan akuntan, yaitu: pemahaman business acumen, technology savvy, storytelling skill, fundamental data skill, dan strategic thinking skill. Saya yakin dengan lima strategi ini, profesi akuntan akan tetap eksis dan bukan menjadi ‘didisrupsi’ melainkan ‘pengganggu’ era Revolusi Industri 4.0.

Kata kunci: akuntan, kecerdasan buatan, keberlanjutan perusahaan, era disrupsi, value-driven

 


Keywords


accountants, artificial intelligence, corporate sustainability, disruptive era, value-driven, akuntan, kecerdasan buatan, keberlanjutan perusahaan, era disrupsi, value-driven

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References


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DOI: http://dx.doi.org/10.21460/jrak.2020.162.376

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