PERKEMBANGAN AKUNTANSI DI ERA INDUSTRI 4.0 : TANTANGAN DAN PELUANG UNTUK PROFESI AKUNTANSI

Abstract

The industrial revolution has evolved from Industry 1.0 through Industry 2.0 and 3.0, and has now reached the midpoint of the fourth revolution—the Industry 4.0 era. This era is characterized by automation, the integration of cyber-physical systems, big data, artificial intelligence (AI), the Internet of Things (IoT), and cloud computing. The adoption of these technologies is transforming business procedures and models across various sectors. As a vital aspect of the business world, accounting is inevitably affected by these changes; indeed, many accounting functions have been enhanced by the advent of these modern technologies. This study aims to examine the impact of Industry 4.0 technological advancements on accounting practices, as well as the roles, challenges, and opportunities facing the accounting profession in this digital era. It employs a literature review approach to analyze data sourced from materials such as books, scholarly journals, and other relevant documents, without involving fieldwork. A descriptive-qualitative approach is used to explain the concepts, theories, and expert perspectives related to the research topic. The findings indicate that technological advancements in the Industry 4.0 era have brought about fundamental changes in accounting practices and the profession. The utilization of digital technologies—such as automation, artificial intelligence, big data, and cloud-based information systems—has improved the efficiency and accuracy of accounting processes. However, this shift also presents challenges for the profession, including the need for information technology proficiency, the requirement to enhance human resource competencies, and risks associated with data security and professional ethics.