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All Journal Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT MANDAR: Management Development and Applied Research Journal Journal of Energy, Material, and Instrumentation Technology Al-MIKRAJ: Jurnal studi Islam dan Humaniora Review of Accounting and Business Jurnal Adijaya Multidisiplin Vokatek : Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat dan Riset Pendidikan IJIMCE : International Journal of Innovation in Mechanical Construction and Energy An Nafi’; Multidisciplinary Science Journal of Creative Power and Ambition (JCPA) KATALIS : Jurnal Inovasi Pengabdian Masyarakat Journal of Economics and Management Technologies Jurnal Pengabdian Masyarakat Berdampak
Adriansyah
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Journal : Review of Accounting and Business

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Professionalism of Accountants in the Digital Era: Ethics, Competence, and Public Trust Adriansyah; Rais, Anisatun Humayrah; Windarsari, Wiwin Riski
Review of Accounting and Business Vol. 5 No. 1 (2025): Review of Accounting and Business
Publisher : Accounting Undergraduate (S1) and Diploma Study Program (D3), STIE EKUITAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/reas.v5i1.1037

Abstract

Introduction/Main Objectives: This paper examines the professionalism of accountants and its role in sustaining public trust in the digital era. Professionalism is viewed not only as technical competence but as a multidimensional construct shaped by ethics, expertise, and adaptability to technological transformation. Background Problems: Accounting scandals, both globally and in Indonesia, have eroded confidence in the profession. Meanwhile, rapid digitalization introduces new risks and ethical challenges, raising questions about whether traditional codes of ethics adequately address issues such as data privacy, algorithmic bias, and cyber fraud. Novelty: This study integrates ethical, technical, and digital aspects into a comprehensive framework of professionalism. The Indonesian context illustrates how cultural values and uneven digital readiness influence professional conduct. Research Methods: A qualitative literature review was conducted using academic journals, professional codes of ethics, and regulatory documents. Content analysis identified recurring themes across ethics, competence, and digital literacy. No primary data were collected, as the research relied entirely on secondary sources. Findings/Results: The findings show that professionalism is multidimensional, combining ethical integrity, technical skill, and digital adaptability. Accountants engaged in continuous learning and digital upskilling are more capable of preventing fraud, ensuring compliance, and maintaining credibility. However, disparities in training and infrastructure in Indonesia limit consistent professional quality. Conclusion: Professionalism in the digital era requires balancing ethics, competence, and digital proficiency. Future studies should employ bibliometric or empirical methods to validate the conceptual relationships proposed.  
Co-Authors Achmad Ridha Ahmad Nashiruddin Mushoddiq Rahman Andi Faisal Angelia, Nike Anisatun Humayrah Rais Ardila Ria Azis, Fajriani Basri Bado, Basri Desmarita Leni Diana Susanti Ernawati Fajar Pradana Fharel Abdillah Fina Ruzika Zaimar Hasanah, Tita Hasanudin Hasisa Haruna Hery Maulana Arif ILHAM Indriani, Jennisa Dwina Isma Azis Riu Kemalasari, Andi Anggi Khairudin Marbun, Doaris Ingrid Muhammad Azis Ndibale, Wa Nengsih, Yeni Rafika Nofriyanti, Elsa Novia Ramadhani Noviana Yana Nurzal, Nurzal Nusyirwan Pahrul, Pahrul Ridfan Rifadly Abadi Riszki Rosdiana Ruzita Sumiati Sahade Sembiring, Asan Petrus Setriani, Loli SH, Khairun Nisa Situmorang, Nasib Mangoloi Sumarlin Wahyudi Zikri Wibowo, Dwiprayogo Windarsari, Wiwin Riski Yulia Yunita Yusuf