PERKEMBANGAN FUNGSI DAN TANGGUNG JAWAB AKUNTAN MANAJEMEN DI ERA SHARING ECONOMY

Abstract

The growth of technology in the world create a new business concept called Sharing Economy. The growth of Sharing Economy indirectly impacts on system and business structure. Company needs developed organizational structure, job function, and job responsibilities to accommodate the growth of Sharing Economy. Management accountant is a position that holds key roles in a company. They need to analyze quantitative and qualitative data at the same time to make an accurate decision. The main purpose of the research is to know the development of managerial accounting in the company that already have adapted the Sharing Economy concept, such as behavior, hard skills, and soft skills needed to be contributed to the company. The theory used is accounting, managerial accounting, management accountant, and Sharing Economy. This research uses qualitative method. The research subjects consist of management accountants, lecturers of accounting department, public accountants, and human resources. The result of the data analysis then compared to the previous research as the basis of the development that have been occurred about the job function and responsibilities of accountant management in Sharing Economy era. The conclusion is management accountant have grew and developed in term of job functions and responsibilities, and also management accountant needs to improve their behavior as well as hard skills and soft skills