Analisis Kesiapan Sumber Daya Manusia (SDM) Akuntan dalam menghadapi Transformasi Sistem Akuntansi Berbasis Big Data

Mysca Aziza; Aghni Habiibah Putriana; Aprilia Jingga Nur; Rosya Widya Utami; Gina Sakinah

doi:10.37481/sjr.v9i4.1605

Authors

Mysca Aziza Universitas Islam Negeri Sunan Gunung Djati Bandung
Aghni Habiibah Putriana Universitas Islam Negeri Sunan Gunung Djati Bandung
Aprilia Jingga Nur Universitas Islam Negeri Sunan Gunung Djati Bandung
Rosya Widya Utami Universitas Islam Negeri Sunan Gunung Djati Bandung
Gina Sakinah Universitas Islam Negeri Sunan Gunung Djati Bandung

DOI:

https://doi.org/10.37481/sjr.v9i4.1605

Keywords:

Big Data, Accountant Readiness, UTAUT, Digital Accounting, Technology Adoption

Abstract

The rapid adoption of Big Data technologies has fundamentally changed accounting information systems, requiring accountants to develop new digital competencies beyond traditional financial reporting. Although technology adoption has been widely investigated, limited empirical evidence explains how organizational and behavioral factors shape accountants' readiness for Big Data-based accounting systems in the Indonesian context. This study aims to analyze the readiness of professional accountants by applying the Unified Theory of Acceptance and Use of Technology (UTAUT). A quantitative explanatory design was employed using survey data collected from 120 accountants and auditors working in West Java. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine the effects of performance expectancy, effort expectancy, social influence, and facilitating conditions on technological readiness. The structural model explained 61.4% of the variance in accountants' readiness (R² = 0.614). The findings indicate that facilitating conditions and performance expectancy significantly enhance readiness, while social influence has a positive but weaker contribution. In contrast, effort expectancy does not significantly affect readiness, suggesting that perceived ease of use is no longer the primary concern among accounting professionals. These findings contribute to the literature by emphasizing that organizational support and perceived technological benefits are more influential than technological simplicity in preparing accountants for digital transformation.

References

Al-Emran, M., Mezhuyev, V., & Kamaludin, A. (2020). Technology acceptance model in mobile learning contexts: A systematic literature review. Computers & Education, 125, 389-412.

Almaiah, M. A., Al-Khasawneh, A., & Althunibat, A. (2022). Exploring the critical challenges and factors influencing the adoption of e-learning systems. Education and Information Technologies, 27(4), 5271-5297.

Al-Okaily, M., Al-Okaily, A., Teoh, A. P., & Al-Debei, M. (2023). Digital transformation and technology adoption in organizations: A UTAUT perspective. Journal of Open Innovation: Technology, Market, and Complexity, 9(1), 100021.

Appelbaum, D., Kogan, A., Vasarhelyi, M. A., & Yan, Z. (2021). Impact of business analytics and enterprise systems on managerial accounting. International Journal of Accounting Information Systems, 40, 100507.

Bhimani, A. (2020). Digital data and management accounting: Why we need to rethink research methods. Journal of Management Control, 31(1-2), 9-23.

Burritt, R. L., & Christ, K. L. (2021). Industry 4.0 and environmental accounting: A new revolution? Asian Journal of Sustainability and Social Responsibility, 6(1), 1-15.

Chao, C. M. (2019). Factors determining the behavioral intention to use mobile learning: An application and extension of the UTAUT model. Frontiers in Psychology, 10, 1652.

Dwivedi, Y. K., Rana, N. P., Jeyaraj, A., Clement, M., & Williams, M. D. (2020). Re-examining the Unified Theory of Acceptance and Use of Technology (UTAUT): Towards a revised theoretical model. Information Systems Frontiers, 22(3), 719-734.

Gunawan, I. (2022). Literasi data dan hambatan psikologis dalam adopsi teknologi keuangan pada korporasi menengah di Indonesia. Jurnal Manajemen dan Bisnis Indonesia, 28(2), 143-156.

Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2022). A primer on partial least squares structural equation modeling (PLS-SEM) (3rd ed.). SAGE Publications.

Henseler, J., Ringle, C. M., & Sarstedt, M. (2021). Testing measurement invariance of composites using partial least squares. International Marketing Review, 38(3), 405-431.

International Federation of Accountants. (2023). Preparing future-ready professional accountants: Digital transformation and competency development. IFAC.

Kitsios, F., Kamariotou, M., & Talias, M. A. (2021). Corporate digital transformation and technology acceptance: Evidence from organizational users. Sustainability, 13(22), 12607.

Lestari, R., & Wijaya, A. (2020). Akuntansi digital: Tantangan dan peluang bagi akuntan profesional di Indonesia. Jurnal Ilmiah Akuntansi dan Finansial, 4(2), 89-102.

Mardiana, E. (2023). Transformasi kompetensi sumber daya manusia di era ekosistem digital. Salemba Empat.

Moll, J., & Yigitbasioglu, O. (2019). The role of internet-related technologies in shaping the work of accountants: New directions for accounting research. The British Accounting Review, 51(6), 100833.

Pan, G., & Seow, P. S. (2023). Preparing accounting graduates for digital transformation: Emerging competency requirements in the accounting profession. Accounting Education, 32(3), 273-295.

Pratama, A. (2021). Tantangan profesi akuntan publik menghadapi era Big Data Analytics. Jurnal Akuntansi Kontemporer, 13(1), 45-58.

Putri, A. R., & Rahmawati, S. (2022). Asimetri informasi, peran pengawasan tata kelola korporasi, dan transformasi akuntansi berbasis data. Jurnal Teori dan Riset Akuntansi, 9(4), 312-328.

Ramadhan, F. (2024). Analisis kesiapan infrastruktur teknologi dan implikasinya terhadap praktik akuntansi perusahaan retail. Jurnal Sistem Informasi Akuntansi, 7(1), 12-25.

Sarstedt, M., Ringle, C. M., Cheah, J. H., Ting, H., Moisescu, O. I., & Radomir, L. (2021). Structural model robustness checks in PLS-SEM. Tourism Economics, 27(4), 795-810.

Saunders, M., Lewis, P., & Thornhill, A. (2019). Research methods for business students (8th ed.). Pearson Education Limited.

Suryani, L., & Handayani, T. (2022). Reorientasi peran akuntan manajemen sebagai strategic business partner di era Big Data. Jurnal Akuntansi dan Keuangan Indonesia, 19(2), 134-151.

Sutton, S. G., Holt, M., & Arnold, V. (2023). The future of accounting information systems in the era of digital transformation. Journal of Information Systems, 37(1), 1-18.

Tamilmani, K., Rana, N. P., Dwivedi, Y. K., & Sahu, G. P. (2021). Appraisal of the factors influencing technology adoption: A meta-analysis of UTAUT studies. Information Systems Frontiers, 23(4), 987-1005.

Venkatesh, V., Morris, M. G., Davis, G. B., & Davis, F. D. (2003). User acceptance of information technology: Toward a unified view. MIS Quarterly, 27(3), 425-478.

Wahyudi, S., & Utami, S. R. (2021). Pengaruh ekspektasi kinerja, ekspektasi usaha, dan faktor sosial terhadap kesiapan implementasi sistem cloud accounting. Jurnal Riset Akuntansi dan Perpajakan, 8(3), 201-215.