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ACCOUNTANT PROFESSION: FUNCTION, ROLE AND HIS ORDER DURING THE INDUSTRIAL REVOLUTION 4.0 Candra, Revi; Wahyuni, Elmiliyani; Shobirin, Khairulis

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In the Industrial revolution 4.0, there was a remarkable shift in various fields of science and profession, for which the workings and practices of accountants needed to be changed to improve the quality of services and the use of cloud computing as well as global expansion through online communication. Accounting and the accounting profession must keep up with the times, should not be left behind and abandoned. Accounting and accounting professions in addition to having a vision in the future – predictive, also have to adapt to the changing system that develops, so that it can connect with the outside world and provide benefits and continue to be relevant and present. The digital industry era was able to eliminate 1 to 1.5 million jobs from the range of 2015-2025, due to human factors replaced with automation machines globally. The challenge of today's professional accountants is to find the right formulation to maintain accountability in the face of increasingly difficult technological developments and innovations. Surely the greater the risk of not being able to be mapped. Conventional asset assessment will shift to intangible asset assessment along with the development of technology and innovation. The role of professional accountants unravels the problem by providing solutions with independence and love for the country into clarity to contribute to realizing a prosperous society, therefore accountants must be professional by improving expertise. This research aims to explore the Functions, Roles, and Challenges of the accountant profession in Industrial Revolution 4.0

Financing Process Analysis of Bank Nagari Syariah and BPRS in West Sumatra: Precautionary Principle Implementation Yenti, Fitri; Wahyuni, Elmiliyani; Shabri, Husni
Al-bank: Journal of Islamic Banking and Finance Vol 5, No 1 (2025): January - June 2025
Publisher : Universitas Islam Negeri Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/ab.v5i1.14458

This study aims to analyze the financing implementation process at Bank Nagari Syariah and Sharia Rural Banks (BPRS) in West Sumatra, focusing on the application of the precautionary principle. This research employs a descriptive qualitative method, with data collected through in-depth interviews, document analysis, and direct observation of eight BPRS: PT BPRS Mentari Saiyo, PT BPRS Haji Miskin, PT BPRS Carana Kiat Andalas Bukittinggi, PT BPRS Ampek Angkek Canduang, PT BPRS Almakmur Payakumbuh, PT BPRS Sungai Puar Syariah, PT BPRS Barakah Nawaitul Ikhlas Solok, and PT BPRS Gajah Nan Tongga Sawah Lunto. The data were analyzed thematically, focusing on the implementation of the 6C and 5C assessment methods. The findings reveal that Bank Nagari Syariah and BPRS consistently apply the precautionary principle to mitigate the risk of default. This study implies the need to strengthen risk assessment systems based on sharia principles to improve financing asset quality and enhance customer trust in sharia banking

Financing Process Analysis of Bank Nagari Syariah and BPRS in West Sumatra: Precautionary Principle Implementation Yenti, Fitri; Wahyuni, Elmiliyani; Shabri, Husni
Al-bank: Journal of Islamic Banking and Finance Vol 5, No 1 (2025): January - June 2025
Publisher : Universitas Islam Negeri Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/ab.v5i1.14458

This study aims to analyze the financing implementation process at Bank Nagari Syariah and Sharia Rural Banks (BPRS) in West Sumatra, focusing on the application of the precautionary principle. This research employs a descriptive qualitative method, with data collected through in-depth interviews, document analysis, and direct observation of eight BPRS: PT BPRS Mentari Saiyo, PT BPRS Haji Miskin, PT BPRS Carana Kiat Andalas Bukittinggi, PT BPRS Ampek Angkek Canduang, PT BPRS Almakmur Payakumbuh, PT BPRS Sungai Puar Syariah, PT BPRS Barakah Nawaitul Ikhlas Solok, and PT BPRS Gajah Nan Tongga Sawah Lunto. The data were analyzed thematically, focusing on the implementation of the 6C and 5C assessment methods. The findings reveal that Bank Nagari Syariah and BPRS consistently apply the precautionary principle to mitigate the risk of default. This study implies the need to strengthen risk assessment systems based on sharia principles to improve financing asset quality and enhance customer trust in sharia banking

Teknologi Digital : Pengaruhnya terhadap Efektifitas Manajemen Sumber Daya Insani Bank Syariah di Tanah Datar Wahyuni, Elmiliyani; Asmawanti, Dri
Al-bank: Journal of Islamic Banking and Finance Vol 5, No 1 (2025): January - June 2025
Publisher : Universitas Islam Negeri Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/ab.v5i1.14819

The purpose of this study was to determine the effect of digital technology on Human Resource Management at Islamic Banks in Batusangkar, both aspects of recruitment, performance appraisal, training and employee development. The research method uses mixed method with sequential exploratory model by combining qualitative and quantitative research methods sequentially. The first stage of the research was carried out qualitative methods and in the second stage quantitative. The results of this study indicate that digital technology has a significant influence on Islamic banking SDI management. Digital transformation not only increases efficiency and transparency, but also accelerates decision-making and improves workforce quality through technology-based training. However, for the impact of digitalization to be optimized, Islamic banking needs to adopt a decentralized strategy in SDI management and improve digital literacy for all employees. This will ensure that digital technology is not only a supporting tool, but also an integral part of a more innovative and adaptive SDI management strategy.

Teknologi Digital : Pengaruhnya terhadap Efektifitas Manajemen Sumber Daya Insani Bank Syariah di Tanah Datar Wahyuni, Elmiliyani; Asmawanti, Dri
Al-bank: Journal of Islamic Banking and Finance Vol 5, No 1 (2025): January - June 2025
Publisher : Universitas Islam Negeri Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/ab.v5i1.14819

The purpose of this study was to determine the effect of digital technology on Human Resource Management at Islamic Banks in Batusangkar, both aspects of recruitment, performance appraisal, training and employee development. The research method uses mixed method with sequential exploratory model by combining qualitative and quantitative research methods sequentially. The first stage of the research was carried out qualitative methods and in the second stage quantitative. The results of this study indicate that digital technology has a significant influence on Islamic banking SDI management. Digital transformation not only increases efficiency and transparency, but also accelerates decision-making and improves workforce quality through technology-based training. However, for the impact of digitalization to be optimized, Islamic banking needs to adopt a decentralized strategy in SDI management and improve digital literacy for all employees. This will ensure that digital technology is not only a supporting tool, but also an integral part of a more innovative and adaptive SDI management strategy.

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