{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,9,24]],"date-time":"2025-09-24T09:59:38Z","timestamp":1758707978539,"version":"3.41.0"},"publisher-location":"New York, NY, USA","reference-count":29,"publisher":"ACM","license":[{"start":{"date-parts":[[2022,7,16]],"date-time":"2022-07-16T00:00:00Z","timestamp":1657929600000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/www.acm.org\/publications\/policies\/copyright_policy#Background"}],"funder":[{"name":"BINUS UNIVERSITY","award":["PID56212"],"award-info":[{"award-number":["PID56212"]}]}],"content-domain":{"domain":["dl.acm.org"],"crossmark-restriction":true},"short-container-title":[],"published-print":{"date-parts":[[2022,7,16]]},"DOI":"10.1145\/3556089.3556192","type":"proceedings-article","created":{"date-parts":[[2022,11,30]],"date-time":"2022-11-30T22:51:32Z","timestamp":1669848692000},"page":"177-184","update-policy":"https:\/\/doi.org\/10.1145\/crossmark-policy","source":"Crossref","is-referenced-by-count":2,"title":["Digitalization in Accounting Financial & Business Strategy"],"prefix":"10.1145","author":[{"given":"Meiryani","family":"Meiryani","sequence":"first","affiliation":[{"name":"Accounting Department, School of Accounting, Bina Nusantara University, Jakarta, 11480 Indonesia, Indonesia"}]},{"given":"Shinta","family":"Adiwijaya","sequence":"additional","affiliation":[{"name":"Accounting Department, School of Accounting, Bina Nusantara University, Jakarta, 11480 Indonesia, Indonesia"}]},{"given":"James","family":"Beckham","sequence":"additional","affiliation":[{"name":"Accounting Department, School of Accounting, Bina Nusantara University, Jakarta, 11480 Indonesia, Indonesia"}]},{"given":"Yen","family":"Sun","sequence":"additional","affiliation":[{"name":"Accounting Department, School of Accounting, Bina Nusantara University, Jakarta, 11480 Indonesia, Indonesia"}]},{"given":"Anita","family":"Juwita","sequence":"additional","affiliation":[{"name":"Accounting Department, School of Accounting, Bina Nusantara University, Jakarta, 11480 Indonesia, Indonesia"}]},{"given":"Sasya","family":"Sabrina","sequence":"additional","affiliation":[{"name":"Accounting Department, School of Accounting, Bina Nusantara University, Jakarta, 11480 Indonesia, Indonesia"}]}],"member":"320","published-online":{"date-parts":[[2022,11,30]]},"reference":[{"key":"e_1_3_2_1_1_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.econlet.2017.07.001"},{"key":"e_1_3_2_1_2_1","doi-asserted-by":"publisher","DOI":"10.2308\/acch-51067"},{"key":"e_1_3_2_1_3_1","volume-title":"Retrieved","author":"Central Bureau of Statistics.","year":"2019","unstructured":"Central Bureau of Statistics. ( 2019 ). Retrieved December 12, 2021, from Bps .go.id website: https:\/\/www.bps.go.id\/statictable\/2009\/06\/29\/901\/inflasi-indonesia-menurut-kelompok-pengeluaran-2006-2019.html Central Bureau of Statistics. (2019). Retrieved December 12, 2021, from Bps.go.id website: https:\/\/www.bps.go.id\/statictable\/2009\/06\/29\/901\/inflasi-indonesia-menurut-kelompok-pengeluaran-2006-2019.html"},{"key":"e_1_3_2_1_4_1","volume-title":"Retrieved","author":"Central Bureau of Statistics.","year":"2018","unstructured":"Central Bureau of Statistics. ( 2018 ). Retrieved December 12, 2021, from Bps .go.id website: https:\/\/www.bps.go.id\/indicator\/3\/1\/2\/inflasi-umum-.html Central Bureau of Statistics. (2018). Retrieved December 12, 2021, from Bps.go.id website: https:\/\/www.bps.go.id\/indicator\/3\/1\/2\/inflasi-umum-.html"},{"key":"e_1_3_2_1_5_1","volume-title":"Retrieved","author":"National Consumer Protection","year":"2021","unstructured":"National Consumer Protection Agency of the Republic of Indonesia. (2020) . Retrieved December 13, 2021 , from Bpkn.go.id website: https:\/\/www.bpkn.go.id\/posts\/show\/id\/1649 National Consumer Protection Agency of the Republic of Indonesia. (2020). Retrieved December 13, 2021, from Bpkn.go.id website: https:\/\/www.bpkn.go.id\/posts\/show\/id\/1649"},{"key":"e_1_3_2_1_6_1","volume-title":"Retrieved","author":"R\u0103zvan Botea","year":"2018","unstructured":"R\u0103zvan Botea . ( 2018 ). The accounting profession is most at risk of being replaced by digitization. The adjusting accountant . Retrieved December 21, 2021, from ZF.ro website: https:\/\/www.zf.ro\/eveniment\/profesia-de-contabil-este-cea-mai-in-pericol-de-a-fi-inlocuita-de-digitalizare-contabilul-care-se-adapteaza-schimbarii-va-ramane-in-timp-ce-contabilul-care-nu-tine-pasul-va-iesi-din-piata-17547407 R\u0103zvan Botea. (2018). The accounting profession is most at risk of being replaced by digitization. The adjusting accountant. Retrieved December 21, 2021, from ZF.ro website: https:\/\/www.zf.ro\/eveniment\/profesia-de-contabil-este-cea-mai-in-pericol-de-a-fi-inlocuita-de-digitalizare-contabilul-care-se-adapteaza-schimbarii-va-ramane-in-timp-ce-contabilul-care-nu-tine-pasul-va-iesi-din-piata-17547407"},{"key":"e_1_3_2_1_7_1","first-page":"139","article-title":"Internal Audit \u2013 actualities and challenges. Studies and Scientific Researches","volume":"32","author":"Botez D.","year":"2020","unstructured":"Botez , D. , Melega , A. ( 2020 ). Internal Audit \u2013 actualities and challenges. Studies and Scientific Researches , Economics Edition , 32 , 139 - 148 . Botez, D., Melega, A. (2020). Internal Audit \u2013 actualities and challenges. Studies and Scientific Researches, Economics Edition, 32, 139-148.","journal-title":"Economics Edition"},{"key":"e_1_3_2_1_8_1","volume-title":"Provoc\u0103ri ale evolu\u021biei tehnologiei informa\u021bionale \u0219i r\u0103spunsul profesiei contabile. CECCAR Business Magazine, 7","author":"Cuc L.D.","year":"2016","unstructured":"Cuc , L.D. , Alma\u0219i , R.C. ( 2016 ). Provoc\u0103ri ale evolu\u021biei tehnologiei informa\u021bionale \u0219i r\u0103spunsul profesiei contabile. CECCAR Business Magazine, 7 . Cuc, L.D., Alma\u0219i, R.C. (2016). Provoc\u0103ri ale evolu\u021biei tehnologiei informa\u021bionale \u0219i r\u0103spunsul profesiei contabile. CECCAR Business Magazine, 7."},{"key":"e_1_3_2_1_9_1","doi-asserted-by":"publisher","DOI":"10.1057\/jit.2014.17"},{"key":"e_1_3_2_1_10_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.techfore.2016.08.019"},{"key":"e_1_3_2_1_11_1","volume-title":"International Journal of Innovation Science. https:\/\/doi.org\/10.1108\/ijis-08-2018-0083","author":"Khin S.","year":"2018","unstructured":"Khin , S. , & Ho , T. C. ( 2018 ). Digital technology, digital capability and organizational performance . International Journal of Innovation Science. https:\/\/doi.org\/10.1108\/ijis-08-2018-0083 10.1108\/ijis-08-2018-0083 Khin, S., & Ho, T. C. (2018). Digital technology, digital capability and organizational performance. International Journal of Innovation Science. https:\/\/doi.org\/10.1108\/ijis-08-2018-0083"},{"key":"e_1_3_2_1_12_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.futures.2017.01.003"},{"key":"e_1_3_2_1_13_1","volume-title":"Retrieved","author":"KPMG","year":"2017","unstructured":"KPMG ( 2017 ), \u201d Digitalisation in accounting \u201c, Retrieved December 19, 2021. From : https:\/\/assets.kpmg\/content\/dam\/kpmg\/de\/pdf\/Themen\/2017\/digitalisation-in-accounting-en-2017-KPMG.pdf KPMG (2017), \u201dDigitalisation in accounting\u201c, Retrieved December 19, 2021. From: https:\/\/assets.kpmg\/content\/dam\/kpmg\/de\/pdf\/Themen\/2017\/digitalisation-in-accounting-en-2017-KPMG.pdf"},{"key":"e_1_3_2_1_14_1","doi-asserted-by":"publisher","DOI":"10.1007\/978-3-319-49538-5_1"},{"key":"e_1_3_2_1_15_1","volume-title":"Skill Shift Automation and the Future of the Workforce","author":"McKinsey Global Institute","year":"2018","unstructured":"McKinsey Global Institute ( 2018 ), Skill Shift Automation and the Future of the Workforce , McKinsey and Company London McKinsey Global Institute (2018), Skill Shift Automation and the Future of the Workforce, McKinsey and Company London"},{"issue":"2","key":"e_1_3_2_1_16_1","first-page":"7","volume":"12","author":"Moudud-Ul-Huq S.","year":"2014","unstructured":"Moudud-Ul-Huq , S. ( 2014 ), \u201dThe Role of Artificial Intelligence in the Development of Accounting Systems: A Review\u201d, The UIP Journal of Accounting & Audit Practices , Vol. 12 , No. 2 , pp. 7 - 19 . Moudud-Ul-Huq, S. (2014), \u201dThe Role of Artificial Intelligence in the Development of Accounting Systems: A Review\u201d, The UIP Journal of Accounting & Audit Practices, Vol. 12, No. 2, pp. 7-19.","journal-title":"The UIP Journal of Accounting & Audit Practices"},{"key":"e_1_3_2_1_17_1","doi-asserted-by":"publisher","DOI":"10.1109\/MTS.2018.2876105"},{"key":"e_1_3_2_1_18_1","volume-title":"Future stock? The impact of automation on Canada's labour market","author":"Oschinski M.","year":"2017","unstructured":"Oschinski , M. , Wyonch , R. ( 2017 ), \u201c Future stock? The impact of automation on Canada's labour market \u201d, Institute C.D. Howe Institute , Commentary No. 472, Retrieved December 19, 2021. From:https:\/\/www.cdhowe.org\/sites\/default\/files\/attachments\/research_papers\/mixed\/Update_Commentary%20472%20web.pdf Oschinski, M., Wyonch, R. (2017), \u201cFuture stock? The impact of automation on Canada's labour market\u201d, Institute C.D. Howe Institute, Commentary No. 472, Retrieved December 19, 2021. From:https:\/\/www.cdhowe.org\/sites\/default\/files\/attachments\/research_papers\/mixed\/Update_Commentary%20472%20web.pdf"},{"key":"e_1_3_2_1_19_1","volume-title":"Digitalisation in finance and accounting - PwC. Retrieved","author":"PricewaterhouseCoopers","year":"2018","unstructured":"PricewaterhouseCoopers . ( 2018 ). Digitalisation in finance and accounting - PwC. Retrieved December 9, 2021, from PwC website: https:\/\/www.pwc.de\/en\/digitalisation-in-finance-and-accounting.html PricewaterhouseCoopers. (2018). Digitalisation in finance and accounting - PwC. Retrieved December 9, 2021, from PwC website: https:\/\/www.pwc.de\/en\/digitalisation-in-finance-and-accounting.html"},{"key":"e_1_3_2_1_20_1","volume-title":"Retrieved","author":"PWC","year":"2018","unstructured":"PWC ( 2018 ), \u201d Digitalisation in finance and accounting and what it means for financial statement audit \u201c, Retrieved December 19, 2021. From : https:\/\/www.pwc.de\/de\/im-fokus\/digitaleabschlusspruefung\/pwc-digitalisation-in-finance-2018.pdf. PWC (2018), \u201dDigitalisation in finance and accounting and what it means for financial statement audit\u201c, Retrieved December 19, 2021. From: https:\/\/www.pwc.de\/de\/im-fokus\/digitaleabschlusspruefung\/pwc-digitalisation-in-finance-2018.pdf."},{"key":"e_1_3_2_1_21_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.indmarman.2019.11.019"},{"key":"e_1_3_2_1_22_1","unstructured":"The Indonesia Central Securities Depository. (n.d.). Retrieved from https:\/\/www.ksei.co.id\/files\/Statistik_Publik_Februari_2021.pdf  The Indonesia Central Securities Depository. (n.d.). Retrieved from https:\/\/www.ksei.co.id\/files\/Statistik_Publik_Februari_2021.pdf"},{"key":"e_1_3_2_1_23_1","volume-title":"Retrieved","author":"Stolojan Th.","year":"2016","unstructured":"Stolojan , Th. ( 2016 ), The digital age and the future of the accounting profession . Retrieved December 19, 2021. From : https:\/\/www.bursa.ro\/era-digitala-si-viitorulprofesiei-contabile-46788032 Stolojan, Th. (2016), The digital age and the future of the accounting profession. Retrieved December 19, 2021. From: https:\/\/www.bursa.ro\/era-digitala-si-viitorulprofesiei-contabile-46788032"},{"key":"e_1_3_2_1_24_1","volume-title":"Kualitatif, dan R&D. Bandung : Alfabeta, CV.","author":"Sugiyono","year":"2017","unstructured":"Sugiyono . ( 2017 ). Metode Penelitian Kuantitatif , Kualitatif, dan R&D. Bandung : Alfabeta, CV. Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung : Alfabeta, CV."},{"issue":"6","key":"e_1_3_2_1_25_1","first-page":"2446","article-title":"The future revolution on big data","volume":"2","author":"Syed A.","year":"2013","unstructured":"Syed , A. , Gillela , K. , & Venugopal , C. ( 2013 ). The future revolution on big data . International Journal of Advanced Research in Computer and Communication Engineering , 2 ( 6 ), 2446 \u2013 2451 . Syed, A., Gillela, K., & Venugopal, C. (2013). The future revolution on big data. International Journal of Advanced Research in Computer and Communication Engineering, 2(6), 2446\u20132451.","journal-title":"International Journal of Advanced Research in Computer and Communication Engineering"},{"key":"e_1_3_2_1_26_1","doi-asserted-by":"publisher","DOI":"10.1002\/jsc.2144"},{"key":"e_1_3_2_1_27_1","article-title":"How user ability and top management support influence on accounting information system quality and its impact on the quality of accounting information","author":"Azhar Susanto","year":"2018","unstructured":"Azhar Susanto & Meiryani. 2018 . How user ability and top management support influence on accounting information system quality and its impact on the quality of accounting information . Journal of Engineering and applied sciences, 13(16), pp-6645-6652. Azhar Susanto & Meiryani. 2018. How user ability and top management support influence on accounting information system quality and its impact on the quality of accounting information. Journal of Engineering and applied sciences, 13(16), pp-6645-6652.","journal-title":"Journal of Engineering and applied sciences, 13(16), pp-6645-6652."},{"issue":"7","key":"e_1_3_2_1_28_1","first-page":"320","article-title":"Decision Making and Management Information Systems","volume":"7","author":"Meiryani","year":"2020","unstructured":"Meiryani ., Siagian , P. , Puspokusurno , R.A.A.W. , Lusianah . 2020 . Decision Making and Management Information Systems . Journal of Critical Reviews. 7 ( 7 ), pp. 320 - 325 Meiryani.,Siagian,P.,Puspokusurno, R.A.A.W.,Lusianah. 2020. Decision Making and Management Information Systems. Journal of Critical Reviews.7(7), pp. 320-325","journal-title":"Journal of Critical Reviews."},{"key":"e_1_3_2_1_29_1","first-page":"103","volume-title":"International Journal of Scientific and Technology Research, 7(11)","author":"Susanto A.","unstructured":"Susanto , A. , Meiryani . The Importance of Risk Management in an Organizations . International Journal of Scientific and Technology Research, 7(11) , pp. 103 - 107 . Susanto,A.,Meiryani. The Importance of Risk Management in an Organizations. International Journal of Scientific and Technology Research, 7(11), pp. 103-107."}],"event":{"name":"ICEME 2022: 2022 13th International Conference on E-business, Management and Economics","acronym":"ICEME 2022","location":"Beijing China"},"container-title":["2022 13th International Conference on E-business, Management and Economics"],"original-title":[],"link":[{"URL":"https:\/\/dl.acm.org\/doi\/10.1145\/3556089.3556192","content-type":"unspecified","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/dl.acm.org\/doi\/pdf\/10.1145\/3556089.3556192","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,6,17]],"date-time":"2025-06-17T19:00:00Z","timestamp":1750186800000},"score":1,"resource":{"primary":{"URL":"https:\/\/dl.acm.org\/doi\/10.1145\/3556089.3556192"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2022,7,16]]},"references-count":29,"alternative-id":["10.1145\/3556089.3556192","10.1145\/3556089"],"URL":"https:\/\/doi.org\/10.1145\/3556089.3556192","relation":{},"subject":[],"published":{"date-parts":[[2022,7,16]]},"assertion":[{"value":"2022-11-30","order":2,"name":"published","label":"Published","group":{"name":"publication_history","label":"Publication History"}}]}}