Ganaya: Jurnal Ilmu Sosial dan Humaniora
Vol 8 No 3 (2025)

Transformasi Digital Akuntansi Sebagai Strategi Dalam Manajemen Risiko Dan Penguatan Peran Generasi Z Dalam Membentuk Masa Depan Profesi

Darma Sanputra, Adrian Hartanto (Unknown)
Aprilia, Ervina Dwi (Unknown)
Salma, Ghina Mufidatus (Unknown)



Article Info

Publish Date
25 Jul 2025

Abstract

This study aims to analyze the impact of digital transformation on risk management in accounting practices and the role of Generation Z in shaping the future of the accounting profession. The study uses a quantitative approach by distributing questionnaires to 217 accounting professionals and accounting students from various universities and companies in Indonesia. The data were analyzed using Structural Equation Modeling (SEM) with a Partial Least Square (PLS) approach. The results of the study indicate that digital readiness has a positive and significant effect on risk management (β=0.432, p<0.01), Generation Z competencies have a positive and significant effect on the adoption of accounting technology (β=0.387, p<0.01), and the implementation of new technology has a positive and significant effect on risk management effectiveness (β=0.512, p<0.01). Additionally, it was found that the adoption of artificial intelligence and blockchain has a significant impact on the development of new risk management strategies in accounting practice. This study contributes to the development of digital transformation literature in accounting and provides practical implications for accounting education and professional practice in preparing Generation Z workers to face technological changes.

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Journal Info

Abbrev

ganaya

Publisher

Subject

Religion Arts Humanities Economics, Econometrics & Finance Education Social Sciences Other

Description

Ganaya: Jurnal Ilmu Sosial dan Humaniora is a journal published by Jayapangus Press which contains the results of research in the field of social sciences and humanities. The purpose of this journal is to publish and disseminate writings in the social sciences and humanities that can contribute to ...