Solikhatun, Ismi
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Accounting Profession and Industrial Revolution Era 4.0: Opportunity or Threat? Solikhatun, Ismi; Sari, Ratna Candra; Nurfatmawati, Lisa
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 7, Issue 2, March 2023
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v7i2.17350

Abstract

The industrial revolution era 4.0 has changed the manual-based to technology-based systems. The automation of financial system in business has shifted the accounting profession. This study aimed to evaluate the impact of industrial revolution 4.0 era whether as opportunity or threat faced by accountant. This study provided a perspective of industrial revolution 4.0 towards the accounting profession and the existing opportunities and threats. This systematic review research used a stage model previously developed by Chitu Okoli. This study used the related articles from various journals. The industrial revolution offers users to possibly change the data and information and companies to become more effective and efficient. Industrial revolution has impacted the number of workers due to the automation in accounting activities. On the other hand, industrial revolution provides various job opportunities in accounting profession. The development of technology still cannot replace theĀ  role of accountants, because humans are equipped with emotional intelligence unlike technology. Therefore, various types of technology used in industrial revolution era 4.0 still need the involvement of humans. Anyone with special Accounting expertise and competenceĀ  will have these opportunities. This study is expected to provide contributions related to the views on opportunities and challenges for the profession of accountants in industrial revolution era 4.0. This study possibly encourages accountants to improve their skills and professionalism, especially on the accounting systems which cannot be completed by machince and still require the involvement of humans.
Banking Digitalization through Self-Service Technology toward Customer Behavior at Bank Syariah Indonesia (BSI) Yogyakarta City Imran, Ahmad Fadhil; Bado, Basri; Solikhatun, Ismi
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 3 (2023): JIEI : Vol.9, No.3, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i3.10534

Abstract

Banking sector digitization has gained significant attention towards addressing the challenges of an advancing era. Self-Service Technology, as a form of digitalization, empowers public access to banking services is an aspect that needs to be explored. This research employs a quantitative approach with a descriptive method. The population of this study are all customers registered in Bank Syariah Indonesia (BSI) in the city of Yogyakarta. Purposive Sampling is used as a sampling technique. There are 141 BSI users in Yogyakarta who use BSI. The results indicate that there is a positive influence of ATM on Customer Behavior, a positive influence of Mobile Banking on Customer Behavior, and a negative influence of Internet Banking on Customer Behavior. The research also demonstrates that the impact of Self-Service Technology (SST), as observed through the variables of ATM, Mobile Banking, and Internet Banking, collectively affects the variable of Customer Behavior. These findings suggest that the banking digitalization through self-service technology indeed influences customer behavior in decision-making at Bank Syariah Indonesia (BSI) in Yogyakarta. The extent of self-service technology offered has a proportional impact on customer behavior.