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 Ritchihamzah.ritchi@unpad.ac.id

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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2 0 0 0

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

BIG DATA IN ACCOUNTING

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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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