Analisis perubahan peran akuntan manajemen sebelum dan pada saat industri 4.0

Sariowan, Richard paulus (2019) Analisis perubahan peran akuntan manajemen sebelum dan pada saat industri 4.0. Bachelor thesis, Universtitas Pelita Harapan.

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Abstract

Akuntan Manajemen merupakan salah satu pemegang peran penting di perusahaan. Fokus utama akuntansi manajemen selalu untuk meningkatkan kinerja dan profitabilitas organisasi dengan memberikan informasi yang relevan untuk perencanaan, pengendalian, dan pengambilan keputusan. Perkembangan zaman dari dulu hingga mencapai Industri 4.0 ini membuat peran seorang Akuntan Manajemen berubah. Penelitian ini bertujuan untuk mendapatkan informasi mengenai perubahan peran Akuntan Manajemen sebelum dan pada saat Industri 4.0. Teori yang digunakan sebagai dasar dalam penelitian ini adalah akuntansi, profesi akuntan, Akuntan Manajemen dan Revolusi Industri 4.0. Penelitian dilakukan dengan metode kualitatif dengan subjek penelitian adalah Akuntan Manajemen yang ada di Industri 4.0, Akuntan Pendidik, calon Akuntan Manajemen, Akuntan Manajemen yang bekerja sebelum dan pada saat Industri 4.0. Hasil penelitian dibandingkan dengan penelitian terdahulu sebagai dasar dari perubahan peran Akuntan Manajemen sebelum dan pada saat Industri 4.0. Kesimpulan yang dihasilkan dari penelitian ini adalah peran Akuntan Manajemen sebelum dan pada saat Industri 4.0 mengalami perubahan dan ada peran yang baru muncul di Industri 4.0, lalu bekal yang harus dimiliki sebagai calon Akuntan Manajemen / Management accountants maintain a crucial position in corporations. Its main focus has always been to enhance the performance and profitability of a company through the distribution of relevant information in the case of planning, controlling, and decision-making process. The progress of reaching through Industry 4.0 has significantly changed the role of a management accountant. This research aims to attain information regarding the aforementioned issue before and after the era of Industry 4.0. The theory used as a foundation of this research is accountancy, accounting professions, management accounting, and Industrial Revolution 4.0. The research is conducted with a qualitative method under the subject of Accounting Management ascribed to Industry 4.0, Accounting Pedagogues, candidates of Management Accountants, and Management Accountants that has worked and still is working before and after the era of Industry 4.0. The result is to be compared to precedent research as the basis of the changing role of Management Accountants before and after the era. The outcome and conclusion of this paper explain that this concern has proven to be true that there is a change in the role, and that the new task and responsibility are being taken into account, as well as the provision required to prepare oneself as a Management Accountant as the industry constantly progresses.

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