ANCAMAN DAN TANTANGAN PROFESI AKUNTAN MENGHADAPI REVOLUSI DIGITAL DI ERA SOCIETY 5.0

Abstract

The emergence of the era of society 5.0, marked by the rapid digital world and the
domination of robotics and artificial intelligence, has disrupted almost all fields of life,
including the field of accounting. This era has forced people to innovate and change if they
don't want to be left behind. Although in general it brings progress, on the other hand it also
brings challenges and threats to the accounting profession. Then accountants must have a
strategy to face the challenges and threats of the accounting revolution that can be
implemented, such as investing in the development of digital skills, implementing new
technology prototypes while learning by doing, education based on international
certification, responsive to changes in industry, business and technological developments,
and curricula and learning based on human-digital skills. The purpose of this research is to
find out the challenges and threats to the accounting profession in facing the digital
revolution in the era of society 5.0. This research is a descriptive research, using literature
study method. Conclusions are drawn based on a collection of expert opinions, both
accounting experts and experts in the field of information technology