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All Journal Bisma: Jurnal Bisnis dan Manajemen Jurnal Ilmiah Inovasi Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Pengabdian Sosial
Resya, Fachmi
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Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Jurnal Ilmiah Inovasi

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Menghadapi Tantangan Digital: Respon Akuntansi Manajemen Terhadap Disruptive Technology Yudhistira, Prillinaya; Setyo Wibowo, Nugroho; Wijaya, Dwi Indriani Fidiastutik; Resya, Fachmi; Andriyanto, Dicky; Yuniar, Eka
Jurnal Ilmiah Inovasi Vol 24 No 3 (2024): Desember
Publisher : Politeknik Negeri Jember

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Abstract

Disruptive technology refers to digitization that offers a variety of new software and programs for Management accounting practices that are useful for assisting reporting, planning, controlling, and decision-making processes. Digital forms of disruptive technology include Big data, Cloud computing, Blockchain, and Artificial Intelligence (AI). All of which lead to automation, visibility and analysis in utilizing structured and unstructured data to support the company's decision-making process. The adoption of digital technologies in Management accounting in fact provides new benefits and challenges simultaneously. This study focuses on how Management accounting responds to disruptive technology and how the impact of disruptive technology on Management accounting practices. This study concludes that the existence of technology and rapid business development has led to the transformation of management accountants in the form of a significant shift in how management accountant view themselves (identity) and their roles in the organization.
Co-Authors Aditya Nizar Al Ardi Al Ardi, Aditya Nizar Alam Wiguna, Ardhitya Andriyanto , Dicky Ardhitya Alam Wiguna Dicky Andriyanto Fidiastutik Wijaya, Dwi Indriani Mayasari, Financia Mujiono Mujiono Qori'ah, Maria Setyo Wibowo, Nugroho Wiguna, Ardhitya Alam Wijaya, Dwi Indriani Fidiastutik Yudhistira, Prilinaya Yudhistira, Prillinaya Yuniar, Eka