RANCANGAN AKUNTANSI 4.0 DENGAN PENDEKATAN SYSTEMS THINKING
DOI:
https://doi.org/10.61769/jabs.v4i1.329Abstract
ABSTRACT
In facing the 4.0 industrial revolution era, almost all professions are required to change and adapt, not only to be able to adapt to technology, but to optimally utilize technology. This study aims to identify findings from previous studies that focus on the accounting curriculum. The results of the identification were evaluated by the System Thinking approach to produce recommendations for lecture material for students at the undergraduate level. This research is expected to help regulators of undergraduate Accounting study programs to evaluate and compile a curriculum that can adapt to needs and changes. Accounting systems that can contribute to economic support must focus on things that cannot be replaced by technology by acting innovatively, developing a system perspective by positioning themselves as part of a system and acting as a subsystem that will optimize system work. In addition, accountants 4.0 must improve the ability to work with data and make decisions based on data, creative, adjust to changes. The knowledge that becomes a demand for accountants 4.0 is ERP Mastery and Control of Big Data analysis. In addition to knowledge, the attitude demanded from accountant 4.0 is focused on complex problem solving, focusing on leadership skills and focusing on people skills by having interpersonal skills that are vital to the organization when adopting Industry 4.0 to obtain data for development opportunities.
ABSTRAK
Dalam menghadapi era revolusi industri 4.0, hampir semua profesi dituntut untuk berubah dan beradaptasi, bukan hanya untuk mampu menyesuaikan diri dengan teknologi, namun secara optimal memanfaatkan teknologi. Penelitian ini bertujuan untuk mengidentifikasi temuan dari penelitian terdahulu yang berfokus pada kurikulum akuntansi. Hasil identifikasi tersebut dievaluasi dengan pendekatan System Thinking untuk menghasilkan rekomendasi materi perkuliahan untuk mahasiswa di tingkat sarjana. Penelitian ini diharapkan dapat membantu para penyelenggara program studi sarjana Akuntansi untuk mengevaluasi dan menyusun kurikulum yang dapat menyesuaikan dengan kebutuhan dan perubahan. Sistem Akuntansi yang dapat berkontribusi mendukung ekonomi 4.0 harus fokus pada hal-hal yang tidak dapat digantikan oleh teknologi dengan cara bertindak inovatif, mengembangkan sudut pandang sistem dengan memposisikan diri sebagai bagian dari suatu sistem dan bertindak sebagai subsistem yang akan mengoptimalkan kerja sistem. Di samping itu, akuntan 4.0 harus meningkatkan kemampuan untuk bekerja dengan data dan membuat keputusan berdasarkan data, kreatif, menyesuaikan diri dengan perubahan. Pengetahuan utama yang menjadi tuntutan bagi akuntan 4.0 adalah Penguasaan ERP dan Penguasaaan analisis Big Data. Selain pengetahuan, sikap yang dituntut dari akuntan 4.0 adalah fokus pada complex problem solving, focus pada leadership skill dan fokus pada people skill dengan memiliki kemampuan interpersonal skill yang menjadi sesuatu yang vital pada organisasi saat mengadopsi Industri 4.0 untuk memperoleh data untuk kesempatan pengembangan.
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