PRA Peluang dan tantangan pendidikan akuntansi di …...PELUANG DAN TANTANGAN PENDIDIKAN AKUNTANSI...
Transcript of PRA Peluang dan tantangan pendidikan akuntansi di …...PELUANG DAN TANTANGAN PENDIDIKAN AKUNTANSI...
PELUANG DAN TANTANGAN PENDIDIKAN AKUNTANSI
DI ERA DIGITAL
H A M Z A H R I TC H I2 4 . 1 0 . 1 8
Center for Digital Innovation StudiesFaculty of Economics and BusinessUniversitas Padjadjaran
PARADE RISET AKUNTANSI
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Hamzah [email protected]
Lecturer and Researcher
Director of Center for Digital Innovation Studies
FEB Universitas Padjadjaran
linkedin.com/in/hamzahritchi
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CurrentLandscape TakeawaysChallenge Opportunity
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CurrentLandscape
TakeawaysChallenge Opportunity
“We could not step
twice into the same
rivers, for other waters
flow on”
- Heraclitus
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Computer
Automation
COMPUTATION
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Mass Production
Assembly Line
Electricity
ELECTRIFICATION
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Mechanization
Water power
Steam Power
MECHANIZATION
SEK A RA N G
1 8 TA HUN
Cyber Physical Systems
DIGITALIZATION
REVOLUSI INDUSTRI
Drath, R., & Horch, A. (2014). Industrie 4.0: Hit or hype?[industry forum]. IEEE industrial electronics magazine, 8(2), 56-58.
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Preserving Proprietary Encouraging Transparency
Establised Structure Agility and Flexibility
Dictating consumers and users power Exercising consumer power more
From economy of scarcity Economy of abundance
ECOSYSTEM IS RESHAPING
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Moore’s LawComputing•Number of components per
integrated circuit doubles every years
Gilder’s LawCommunication•Bandwidth grows three times
faster than computing
Metcalfe’s LawCognition•The value of a network is proportional
to the square of the number of users of the system :: n2-n
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DISRUPTIVE TECHNOLOGIESProcess by which a product or service takes root
initially in simple applications at the bottom of a
market and then relentlessly moves up market,
eventually displacing established competitors.
- Clayton Christensen
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CurrentLandscape Takeaways
ChallengeOpportunity
“When Technology advances
too quickly for education to
keep up, inequality generally
rises”
- Erik Brynjolfsson
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3D PAINTING ARTIFICIAL INTELLIGENCE BIG DATA BLOCKCHAIN
CLOUD COMPUTINGVIRTUAL REALITYROBOTICSINTERNET OF THINGS
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Business Process Coordinating
Payment, Clearing, Settlement (payment, remittance, electronic wallet,P2P Payment gateway)
B2C, C2C
Deposit, lending & capital raising (crowdfunding, P2P Lending, creditfacitilities)
B2C,C2C
Market provisioning (e-aggregator, product comparison, market analysis) B2B, B2C
Investment and Risk Management (insurance, planning, e-trading) B2C
Infrstructure and Cross Process (security, blockchain-based) B2B, B2G
Fintech Taxonomy
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FINTECH MIGHT REPLACE OR DISCARD REPETITIVE ACCOUNTING TASKS
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WHAT CFOs WANT ?
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0 0,05 0,1 0,15 0,2 0,25 0,3 0,35 0,4
Adoptable to new technologies
Competence in KPIs
Competence in modeling
Collaboration and Communication Skills
Excel Skills
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• Recording transaction is no longer on a manual basis and rely on manpower (POS, Reconciliation, Journal)
• Not every UMKM requires the whole package of accounting transaction
• Lack of automated financial practice on the industry
WILLROBOTSTAKEMYJOB.COM
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CurrentLandscape TakeawaysChallenge Opportunity
“I could either watch it happen
or be a part of it”
- Elon Musk
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BLOCKCHAIN FOR
ACCOUNTING
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Produce more data driven audits
Provide better experience for clients
and auditor
Produce more valuable insights
Identify questions
BIG DATA IN ACCOUNTING
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Help monitor and improve better performance
Opportunity to analyze efficiencies easily
Aid in evaluating global opportunities
Risk identification and management
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• Lots of researches are needed to discover and expand accountant’s role either in management and financial accounting
• Business process and system understanding nevertheless make the fundamental part.
WILLROBOTSTAKEMYJOB.COM
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Current
LandscapeTakeaways
Challenge Opportunity
“a wealth of information
creates a poverty of attention”
- Herbert Simon
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• Financial reporting -> Business Process Analysis
• Risk identification and controlling security of Information System
• Understanding Governance, Risk and Compliance.
• Understanding accounting standard regarding fintech (PSAK 71/IFRS 9):
• Recognition of start-up digital intangible asset
• Accounting treatment for cryptocurrencies
• Analysis of valuation on fintech business value for corporation transactions
• Strengthen advisory service and insurance of application and system information governance on fintech and derived industry:
• Information system, blockchain infrastructure, IoT, bigdata and business analytics
Why don't accountants establish digital start-up ?
TAKEAWAYS
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Prof. Dr. Leenawaty Limantara in silhouette
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Hatur NuhunTHANK
YOU-escape is an anti
pattern-
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