Pengaruh Pemahaman Akuntansi dan Literasi Digital Terhadap Kesiapan Kerja Calon Akuntan Di Era Digital 4.0

Authors

  • Wayan Tari Indra Putri Politeknik Negeri Bali
  • Made Ayu Jayanti Prita Utami Politeknik Negeri Bali
  • Ni Nengah Lasmini Politeknik Negeri Bali
  • Wayan Eny Mariani Politeknik Negeri Bali

DOI:

https://doi.org/10.51903/e-bisnis.v18i1.2765

Keywords:

Understanding of accounting Digital literacy Job readiness of prospective accountants

Abstract

World has entered the Industrial Revolution Era 4.0 or also known as the Digital Era 4.0. In this era, the work industry changes dramatically and is different from the previous work industry, so that graduates or the workforce are expected to have the latest skills that match the needs of today's work industry. Digital literacy is said to be the ability to access, manage, understand, integrate, communicate, evaluate, and create information safely and appropriately using digital technology for work and entrepreneurship. Understanding of accounting and digital literacy is expected to be a provision for prospective accountants to be ready to enter the world of work that is full of changes and challenges. Based on this description, this study aims to determine whether accounting understanding and digital literacy affect partially or simultaneously on the job readiness of prospective accountants in the Digital Era 4.0.Respondents of this study were final semester students of managerial accounting study program, majoring in accounting, Bali State Polytechnic. The data obtained from this study came from questionnaires distributed to respondents. From the tests that have been carried out, it can be concluded that accounting understanding and digital literacy have an effect either partially or simultaneously on the job readiness of prospective accountants. A good understanding of accounting balanced with literacy skills is a provision for prospective graduates to be able to meet the needs of prospective accountants in the Digital Era 4.0.

References

Abdullah, Q. A., humaidi, N., & Sharom, M. (2020). Industri Revolution 4.0 : The Readiness Of Graduates Of Higher Education Institution For Fulfilling Job Demands. Romanian Journal Of Information Technology And Automatic Control, 30(2), 15-26 https://doi.org/10.33436/v30i2y202002.

Almi, S. N., & Rahmi, E. (2020). Pengaruh Digital Literacy Terhadap Kesiapan Berwirausaha Di Era Digital Mahasiswa Fakultas Ekonomi Universitas Negeri Padang. Jurnal Ecogen, 242-249 Https://Doi.Org/10.24036/Jmpe.V3i2.8829. doi:10.24036

Christensen, C. M. (1997). The Innovator's Dilemma: When New Technologies Cause Great Firm To Fail. Boston: Harvad Business School Press.

Firdausy, C. M., Suryana, A., Riant, & Suhartoko. (2019). Revolusi Industri 4.0 dan Pembangunan Ekonomi Berkelanjutan. Seminar Nasional Bagian II Pusat Penelitian Badan Keahlian DPR RI.

Frey, C. B., & Osborne, M. A. (2017). How Susceptible are job Computerisation? Technological Forecasting and Social Change, 1(14), 254-280.

O'Callaghan, S., Calloway, L., Walker, J., Elson, R., Dwyer, C., & Boumediene, S. (2021). Digital Literacy and Accounting Students: Implication For The Profession. Global Journal Accounting and Finance, 5(1).

Park, H., Kim, H. S., Park, H., & Park, C. (2021). A Scientometric Study Of Digital Literacy, ICT Literacy, Information Literacy, And Media Literacy. Journal Od Data And Information Science, 6(2), 116-138.

Salim, P. (2022). The Contemporary English- Indonesian Dictionary . Jakarta : Modern English Press.

Spitz-Oener, A. (2006). Technical Change, Job Task, and Rising Educational Demands: Looking Outside the Wage Structure . Journal of Labor Economics, 24, 235-270.

Yoon, S. (2020). A Study on the transformation of Accounting Based on New Technologies: Evidence from Korea. Suwon: School of Bussines, Ajou University.

Yulianti, M., & Juita, V. (2021). Pengaruh Keahlian Akuntansi, Literasi Digital, dan Literasi Manusia Terhadap Kesiapan Kerja Calon Akuntan Di Era Disrupsi Digital. Ekonomis, 5(2), 449-456 https://doi.org/10.33087/ekonomis.v5i2.389.

Downloads

Published

2025-07-14

How to Cite

Pengaruh Pemahaman Akuntansi dan Literasi Digital Terhadap Kesiapan Kerja Calon Akuntan Di Era Digital 4.0. (2025). E-BISNIS: JURNAL ILMIAH EKONOMI DAN BISNIS, 18(1), 361-370. https://doi.org/10.51903/e-bisnis.v18i1.2765