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All Journal Kinerja International Journal of Social Science and Business
Ch. Wiwik Sunarni, Ch. Wiwik
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Economics, Econometrics & Finance Social Sciences

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BEDAH BUKU: Activity-Based Cost System: Sistem Informasi Biaya untuk Pengurangan Biaya Sunarni, Ch. Wiwik
KINERJA Vol 7, No 2 (2003): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v7i2.797

Abstract

Judul Buku :Activity-Based Cost System:Sistem Informasi Biaya untuk Pengurangan BiayaPenulis : Drs. Mulyadi, MSc., AkuntanPenerbit: UPP AMP YKPN YogyakartaWaktu Penerbitan: Mei 2003Tebal: xxvi + 483 halaman: 5 bagian ,13 bab
Adapting Indonesian Accounting Programs to Digitalization and Sustainability: Challenges and Responses Pradana, Bartolomeus Galih Visnhu; Ambarriani, Anastasia Susty; Sunarni, Ch. Wiwik
International Journal of Social Science and Business Vol. 9 No. 1 (2025): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v9i1.77446

Abstract

This study explores how accounting academic programs in Indonesia respond to the evolving roles of the accounting profession amid digitalization and the sustainability era. There is a widespread perception that digital technologies may reduce the demand for accountants by replacing human roles with automation. A mixed-method approach was employed, combining qualitative and quantitative data collection through surveys, documentation review, observations, in-depth interviews, and a Focus Group Discussion (FGD) with accounting professionals and educators. The findings reveal those technological advancements—such as financial reporting software and IT applications—have significantly transformed accounting tasks by simplifying and accelerating financial statement preparation. However, the participants emphasize that foundational accounting knowledge remains indispensable. IT tools cannot replace accountants, as their role extends beyond report preparation to include financial data analysis and interpretation. Accounting education in Indonesia is adapting by integrating information technology skills alongside traditional accounting principles to ensure professionals remain relevant in a digital and sustainability-driven environment. The study calls for accounting curricula to include digital skills, ethics, and sustainability to better prepare graduates.
Co-Authors Anastasia Susty Ambarriani Bartolomeus Galih Visnhu Pradana