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All Journal Ekopedia: Jurnal Ilmiah Ekonomi Scripta Economica: Journal of Economics, Management, and Accounting
Taufikurahman Taufikurahman
Institut Agama Islam Negeri Bone
Economics, Econometrics & Finance

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Revolusi Peran dan Transformasi Kompetensi Akuntan di Era Generative AI: Sebuah Studi Kepustakaan Taufikurahman Taufikurahman; Masyhuri Masyhuri
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 3 (2026): JULI-SEPTEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/dfbj1883

Abstract

The boom in generative AI has sparked a major transformation as well as concerns about the potential obsolescence of traditional accountants due to automation. This study aims to formulate the competency transformation required of accountants to address this digital disruption. Using a qualitative approach with library research methods, this article conducts a systematic content analysis of reputable scientific literature in academic databases. The results indicate that automation has already taken over rule-based administrative and clerical tasks (bookkeeping). Consequently, a new skill gap has emerged in the areas of technological literacy, emotional intelligence, and cybersecurity. As a solution, a synergistic competency transformation model is proposed through the revitalization of higher education curricula based on the 5.0 Era, as well as the strengthening of digital standards and codes of ethics by professional organizations. In conclusion, technology does not eliminate the accounting profession; rather, it revolutionizes the role of accountants from mere financial data processors into resilient and ethical strategic business advisors.
Optimalisasi Audit Internal terhadap Siklus Pendapatan dan Pengeluaran Sebagai Pencegahan Kecurangan di Era Digital Taufikurahman Taufikurahman; Naila Zalzabilah; Masyhuri Masyhuri
Journal of Economics, Management, and Accounting Vol 1 No 2 (2025): November: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/nxrq2c51

Abstract

Digital transformation has fundamentally reshaped organizational operational and financial recording processes; however, this advancement also heightens the risk of fraud, particularly within revenue and expenditure cycles. This study aims to analyze the implications of strengthening internal audit through digital and risk-based approaches as a strategic measure to prevent fraud in the digital era. The research employs a literature review method, examining journals, books, and academic publications related to digital auditing, accounting information systems, and risk management. The findings indicate that optimizing internal controls in revenue and expenditure cycles through transaction verification, reconciliation, multi-level authorization, and continuous monitoring significantly reduces fraud risk. The integration of technologies such as accounting information systems, monitoring dashboards, and data analytics enables internal auditors to oversee transactions in real time, detect anomalies, and conduct risk-based audits effectively. The implementation of these strategies not only reinforces internal control but also supports more accurate and evidence-based managerial decision-making. This study emphasizes that the combination of adaptive internal audit practices and digital technologies constitutes a critical foundation for organizations to maintain financial integrity and prevent fraud in the era of digital transformation.
Co-Authors masyhuri masyhuri Naila Zalzabilah