The Development of Sharia Accountants in Indonesia in the Digital Era

Abstract

Currently, Islamic accounting is experiencing developments from time to time where these developments are also supported by the digitalization of technology which is used to facilitate Islamic accountants in their daily activities. Activities in accounting such as reading, recording, and calculating will now be easier if you use technology, this research was conducted to find out how far Islamic accounting has developed in Indonesia from time to time which is supported by digitalization as well as the opportunities and challenges that will be faced by Islamic accountants. Through this research, it will be found how important digitalization is in providing a significant influence on the growth of sharia-based accounting, especially in Indonesia with a majority Muslim community. There will be several adjustments or challenges that will be faced by Islamic accountants, one of the opportunities that will arise is the existence of a new profession if community resources can compete with the presence of current technology, but this can also be a challenge for Islamic accountants because of the digitalization technology that can take over the role of accountants and can replace the work of the accountants themselves. Therefore, it is necessary to have a response that must be owned by every accountant to face digitalization technology, and this is also a challenge for the accounting-related institutions that must produce and produce generations of accountants who are superior in their fields and also able to adapt to technology.