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All Journal Jurnal Teknik Industri : Jurnal Hasil Penelitian dan Karya Ilmiah dalam Bidang Teknik Industri Journal of Management - Small and Medium Enterprises (SME's)
Pitria, Ni Gusti Ayu
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering

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SYSTEMATIC LITERATURE REVIEW (SLR): PERUBAHAN PERAN CHIEF FINANCIAL OFFICER (CFO) DALAM MENGOPTIMALKAN PENGGUNAAN TEKNOLOGI, DAN KETEPATAN ALAM PENGAMBILAN KEPUTUSAN STRATEGIS Usman, Asri; Mediaty, Mediaty; Pitria, Ni Gusti Ayu; Nurfadilah, Ayu; Nurazisah, Andi Fadhilah
Journal of Management Small and Medium Enterprises (SMEs) Vol 17 No 2 (2024): JOURNAL OF MANAGEMENT Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v17i2.17260

Abstract

This research aims to review the CFO's role's evolution and technology's impact on the modern CFO function. The study uses a Systematic Literature Review (SLR) to investigate the Chief Financial Officer's (CFO) changing role in optimizing the use of the latest technology and process automation. The SLR findings indicate the CFO's role has shifted from a technical finance role to a business leader providing strategic recommendations and financial risk analysis. The research found that by utilizing the latest technology, CFOs can optimize operational efficiency and support faster, more accurate business decision-making. Based on upper echelon theory, the CFO's characteristics affect the company's decisions. Therefore, companies should consider CFOs' experience and education in supporting their strategic role. The study's originality lies in discussing the CFO's role development in the digital era and the impact of the latest technology on strategic decision-making. Keywords: Chief Financial Officer; Use of Technology; Operational Efficiency; Decision Making
Adapting Cloud Accounting As Creative Innovation And The Role Of Accountants In The Era Of Disruption Pitria, Ni Gusti Ayu; Haliah, Haliah; Nirwana, Nirwana
JTI: Jurnal Teknik Industri Vol 10, No 1 (2024): JUNI 2024
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jti.v10i1.29307

Abstract

Cloud accounting is a pivotal innovation in contemporary accounting, significantly altering how accountants operate. This article delves into the effects of cloud accounting on the accounting profession, examining its role in an era marked by technological upheaval and how accountants adapt to persist. It elucidates the transition prompted by cloud accounting from traditional task execution, such as transaction recording, to a more analytical approach focused on deep data analysis through process automation. Yet, this transition does not render the accountant's role redundant; rather, it underscores the ongoing necessity for accountants to refine their competencies. These include analytical prowess, data interpretation skills, engagement with emerging technologies, a commitment to ethical standards, and a mastery of strategic consulting. Additionally, the article points out the critical need for accountants to continuously advance their technological understanding, embracing tools like Power BI and programming languages such as SQL, to stay pertinent and effective amidst disruptive trends. By exploring both hurdles and prospects, the narrative posits accountants at the forefront of delivering insightful, value-added recommendations to businesses navigating the digital revolution. By presenting a comprehensive analysis of the evolving landscape, the article projects a nuanced perspective on the accountant's future role, advocating for readiness and adaptation to harness the benefits presented by cloud technology in this transformative period
Co-Authors Darmawati Haliah, Haliah Mediaty Nirwana, Nirwana Nurazisah, Andi Fadhilah Nurfadilah, Ayu Pangraran, Fisca Mawa' Rasyid, Syarifuddin Usman, Asri