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The Transformation of Accounting Profession Qualifications in The New Normal Er

The Transformation of Accounting Profession Qualifications in The New Normal Era Titi Rapini1, Rizki Listyono Putro2* 1,2 Universitas Muhammadiyah Ponorogo, Indonesia *Email: rizkylistyono@gmail.com ABSTRACT The accountant is one of the important elements in a company, namely processing business activity data into managerial and financial strategic information. The COVID-19 pandemic has a negative impact on all aspects of life, including the accountant. With the COVID-19 pandemic, accounting principles under normal conditions will be modified according to the new normal economic order. The purpose of this study is to analyze the qualifications needed to work as an accounting profession in the new normal era. The research sample consisted of 100 companies that provided job vacancies. This study used descriptive methods, the secondary data collection techniques through documentation and literature. The results showed that in facing the new normal era, the accountant have to meet the following criteria; (1) have an understanding of accounting, (2) education, (3) professional certification, (4) have an understanding of tax regulations, (5) communications skill, (6) works experience, (7) digital capability development, (8) age, (9) can work with pressure, (10) thorough. The development of accounting activities in the form of financial accounting, management accounting, auditing, taxation which was originally done by accountants before COVID-19, had adapted using artificial intelligence software after it. It is expected that an accountant has the skills needed to be competitive in the working world. Keywords: Profession, Accountant, New Normal. 1. INTRODUCTION Indonesia is one of the countries that has been negatively affected by the COVID-19 pandemic, this is evidenced by the existence of lockdowns and Large- Scale Social Restrictions (PSBB) in various parts of Indonesia which have caused a decrease in economic activity in the community, so that many companies are forced to lay off many of their employees because they are not able to pay their employees' wages. According to the Indonesian Ministry of Manpower, 29.4 million workers were laid off. So the government ratified the Decree of the Minister of Health of the Republic of Indonesia number HK 01.07 / MENKES / 328/3030 dated May 20, 2020 concerning Guidelines for the Prevention and Control of Covid-19 in office and industrial workplaces in supporting business continuity in the Covid-19 pandemic situation. The existence of a pandemic demands a new habit for the entire order of life or what is commonly called a new normal. New normal is a new life order that adapts to COVID-19. In another sense, it is new structures, habits, and behaviors based on adaptation to cultivate healthy hygiene habits. The government sets a new normal for all levels of society. Implementation of normal activities with new protocols such as online meetings, virtual offices, online classes, work from home provides efficiency and effectiveness in time, place and cost. With the new normal life order, an accountant is required to be able to adjust quickly. Accountants have a key role in the global economy, namely to provide financial information through processing business activity data into managerial and financial strategic information. New normal cannot be separated from the existence of technology, the role of technology is very vital to assist company operations in arranging financial transactions effectively and efficiently. The development of software to help complete the tasks of an accountant has the latest innovations everyy year. The first software for accountants was VisiCalc which was released in 1978. It reduced the work hours of accountants which made them more creative. Later in 1998, QuickBooks Software Company first launched their desktop version. Gradually, technological developments will shift some of the duties of an accountant. [1] provide predictions about the possibility of automation of a profession, which can lead to a shift in the job services of the accounting profession which will be replaced by machines. The following are Advances in Social Science, Education and Humanities Research, volume 581 Proceedings of the 1st International Conference of Education, Social and Humanities (INCESH 2021) Copyright © 2021 The Authors. Published by Atlantis Press SARL. This is an open access article distributed under the CC BY-NC 4.0 license -http://creativecommons.org/licenses/by-nc/4.0/. 416 findings about the threat of changing tasks that are usually carried out by humans to be replaced by machines: Tabel 1 Findings About The Threat Of Changing Tasks That Are Usually Carried Out By Humans According to the [2] Efforts to respond to Industry 4.0 will have a significant impact in all areas of the industry, such as reducing costs, increasing efficiency and expanding profits. For example, AI has both Robotic Process Automation (RPA) and Deep Learning (DL) functions, and this will allow computer processing capabilities to be significantly enhanced. A process that took a lot of time in the past can be done instantly now. This new technology has been introduced in various fields [3]. Accountants must be able to understand the support of information technology in supporting their profession, this understanding will lead accountants in learning the technology needed. In an effort to increase readiness to face the all-digital new normal era, it is very important to assess what skill criteria are needed by the Accountant. The discussion about the qualifications of the accounting profession in the new normal era in this article formulates a question: What qualifications support the accounting profession in the new normal era? and What skills should accountants learn to adapt to the development of accounting technology in the new normal era?. This study uses descriptive methods, secondary data collection techniques through documentation and literature using job vacancies publication data until March 2021. The research results are expected to provide a scientific reference for accountants to prepare themselves to learn the skills needed to face the new normal era, also as a reference for further research on the role of information technology in supporting the accounting profession in the digital era. 2. LITERATURE REVIEW 2.1 Accounting Profession There are 4 accounting professions in Indonesia, namely public accountants, teaching accountants, government accountants and corporate accountants. Public Accountant is an accountant who works at a Public Accounting Firm (KAP) and will always deal with clients, namely companies that need services at a public accounting firm. If a person enters a career as a public accountant, he must have a formal education and first seek professional experience under the supervision of a more experienced senior accountant [4]. Qualifications for a public accountant include graduated with a Bachelor of Economics, S1 majoring in Accounting, Graduates of the Accounting profession education, Passed the Public Accountant certification exam, has a Public Accountant license. Educating accountants are lecturers or accountants who teach at universities, in addition to having duties in accounting education, such as teaching, compiling accounting education curriculum and conducting research in the field of accounting. In carrying out their duties, educating accountants are guided by the Tri Dharma of College, namely teaching, research, and community service. According to the [5] professional competence is the ability to master learning materials in depth and broadly consisting of the application of scientific concepts in everyday life in structures, concepts, methods, technology that cover teaching materials in the curriculum and have conceptual relationship with courses related to professional competition in the global area while preserving national values and culture. Government accountants are accountants who serve a government agency. These government agencies such as the department, the Financial and Development Supervisory Agency (BPKP), the Supreme Audit Agency (BPK), and The General Director. These government institutions are usually regulated by law, so that the duties and obligations of government accountants are adjusted to the applicable laws. Government accountant is a career that has routine work so that it is unlikely that they will experience difficulties in its implementation, and have high job security. Accounting profession is also needed even though in institutions whose activities are not profit-oriented [6]. Company accountants are employees of the company where they work. Its main task is to determine the policies and procedures applied in the company based on the decisions of top management, determine the safeguarding of the company's assets, determine the effectiveness and efficiency of the company's activities and procedures and determine the reliability of the company's financial statement information. According to [7], corporate accountants must support management in all stages of business decision making. 2.2 Accounting Profession Qualifications Quoted from the journal Role of Accountants in the New Normal Era by [8] revealed that the accounting Advances in Social Science, Education and Humanities Research, volume 581 417 skills needed today are different from 10 years ago and will change more rapidly as technology develops. The Steven accounting skills are: (1) Technical and etical competencies (TEQ), A skill and ability to work consistently with the highest standards of integrity, independence, and scepticism, (2) Intelligence (IQ), has the ability to acquire knowledge and use it to thinking, reasoning, and solving problems. (3) Creativity (CQ), Can use The knowledge do update, make connections, explore potential results for the creation of new ideas or innovations, (4) Digital Quotient (DQ), Can adapt to existing and emerging technologies, capabilities, strategic practices and digital culture, (5) Emotional Intelligence (EQ), Able uploads/Management/ the-transformation-of-accounting-profession-qualifications-in-the-new-normal-era.pdf