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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
1 9 0 0
Mass Production
Assembly Line
Electricity
ELECTRIFICATION
1 8 0 0
2 0 0 TA HUN
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 ?
0,36
0,23
0,12
0,22
0,07
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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