Transformasi Pendidikan Akuntansi di Era Digital: Integrasi Kompetensi, Literasi Keuangan dan Nilai-nilai Pendidikan Islam

Bambang Lesmono

Abstract


Transformasi digital telah mengubah pendidikan akuntansi dan menuntut pengembangan kompetensi teknis, digital, analitis, komunikasi, dan etika. Artikel ini bertujuan menganalisis integrasi transformasi digital, kompetensi, literasi keuangan, dan nilai Pendidikan Islam dalam membangun profesionalisme dan pengambilan keputusan yang bertanggung jawab. Penelitian menggunakan pendekatan kualitatif melalui studi literatur dan analisis konseptual terhadap literatur tahun 2021–2026. Hasil kajian menunjukkan bahwa transformasi digital menjadi pendorong perubahan pendidikan akuntansi, kompetensi menjadi kapasitas utama, literasi keuangan menjadi kemampuan aplikatif, sedangkan nilai amanah, shiddiq, keadilan, tanggung jawab, dan akuntabilitas menjadi landasan moral. Integrasi keempat aspek tersebut dapat membentuk lulusan akuntansi yang kompeten, adaptif terhadap teknologi, memiliki literasi keuangan, berintegritas, dan mampu mengambil keputusan secara bertanggung jawab.

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DOI: http://dx.doi.org/10.47006/er.v10i3.31877

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EDU RILIGIA: Jurnal Ilmu Pendidikan Islam dan Keagamaan

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Pascasarjana UNIVERSITAS ISLAM NEGERI Sumatera Utara Medan
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