Perkembangan ekonomi digital di Era Revolusi Industri 4.0 memberikan dampak sigifikan dalam perkembangan di bidang akuntansi. Saat ini sudah banyak pelaku usaha yang menggunakan perangkat lunak akuntansi dalam kegiatan usahanya. Perangkat lunak akuntansi tersebut dapat dioperasikan oleh orang yang tidak memiliki dasar akuntansi asalkan pengguna memahami bagaimana cara kerja perangkat lunak akuntansi tersebut. Penelitian ini membahas apakah perkembangan tekonologi di Era Revolusi Industri 4.0 dapat menggantikan peranan akuntan sepenuhnya atau belum akan menggantikan peran akuntan, tetapi mengakibatkan perubahan pada peranan akuntan yang dilihat dari persepsi dosen akuntansi dan mahasiswa akuntansi. Penelitian ini bertujuan untuk memberikan bukti empiris perihal adanya perbedaan persepsi yang signifikan antara dosen akuntansi dan mahasiswa akuntansi mengenai peranan akuntan di era Revolusi Industri 4.0.   Penelitian ini merupakan penelitian kuantitatif dengan menggunakan metode survei dengan kuesioner. Penelitian ini menggunakan sampel yang terdiri dari 47 dosen akuntansi dan 135 mahasiswa akuntansi di Institut Bisnis dan Informatika Kesatuan Bogor. Pengujian hipotesis dilakukan dengan menggunakan uji beda (Independent Samples T-Test). Hasil dari penelitian ini adalah tidak terdapat perbedaan persepsi yang signifikan antara dosen akuntansi dan mahasiswa akuntansi mengenai peranan akuntan di era Revolusi Industri 4.0. Selain itu, menurut sebagian besar dosen akuntansi dan mahasiswa akuntansi di IBI Kesatuan perkembangan teknologi di era Revolusi Industri 4.0 belum dapat mengantikan peranan akuntan sepenuhnya.         Kata kunci : Persepsi, Dosen Akuntansi, Mahasiswa Akuntansi, Revolusi Industri 4.0

MSMEs are one of the drivers of economic development. With financial reports, MSME can obtain all kinds of financial information that is important for their business. The quality of financial reports can be done in two ways, the first method is related to research on the determinants that produce quality financial reporting. By studying this phenomenon, the focus on this method is related to the company’s internal factors related to its internal. The research method used is the first method, which is to see the quality of internal financial reports, namely human resources which includes educational level, work experience and accounting competence. This study is motivated by the inconsistency of the result of previous studies in different areas and several different variables, which may be due to other variables that play a role in relation.             This study aims to determine the effect of educational level, work experience and accounting competence on the quality of financial reports on MSMEs in Bogor City. The research method used is quantitative research that is sourced from a questionnaire and is measured by Likert Scale. The population in this study were 50 respondents, who were taken from SMEs in the city of Bogor. MSMEs that used as data are MSMEs that record financial statements in their business. The data used are primary data. The data obtained were then analyzed using SPSS 21 program. The result showed in this study indicate that all the variables tested that is educational level, work experience, and accounting competence have a positive effect on the quality of MSME financial reports in Bogor City. Keywords: educational level, work experience, accounting competence, quality of financial reports.

The purpose of this research is to find out the influence of Green Accounting implementation and total asset turnover to profitability applied by foreign mining companies in Indonesia. While these companies play an important role in industry, they exploit natural resources and environment to raise their standards and earn maximum profits without concerning the surrounding conditions. The companies’ activities that cause  negative impacts on society can reduce the investors’ trust and will eventually destroy  their own image. Mining companies  apply the Green Accounting concept in order to overcome the risks of natural disasters caused by their activities. The  samples of  this study include 5 foreign mining companies that have been operating in Indonesia for 6 years. Sample collection uses  Non-probability sampling method and  purposive sampling technique. Various methods of data analysis are performed to process the collected data to prove the effects of the two independent variables on the dependent variable. The results of this study show  that the application of Green Accounting partially has no effect on profitability of the mining companies because social and environment costs are not transparent in their financial statements. However, Total Asset Turnover partially affects the profitability of the companies and tends to increase every year. The  application of Green Accounting and Total Asset Turnover simultaneously affect the profitability of the mining companies as the environmental condition needs to be considered in carrying out their operations. As a result, environmental performance has a significant influence on the companies’  finance. Keywords: Green Accounting, Total Asset Turnover, and Profitability

Islamic banks are financial institutions that are regulated according to sharia principles in providing credit or financing and other financial services, which have the function to expedite economic processes through business activities such as profit sharing (Mudharabah), buying and selling (Murabahah) and leasing (Ijarah) based on sharia values.   This study aims to examine the effect of Mudharabah, Murabahah, and Ijarah Financing on Net Profit at BRI Syariah Bank for the 2016-2020 period. The population and sample in this study were the BRI Syariah Bank Monthly Financial Reports, January 2016 - December 2020, which amounted to 60 data. Samples were selected using the saturated sampling method. The analytical method used in this study is multiple linear regression with time series data processed using SPSS IBM.23 and Microsoft Excel 2010.   The results of this study indicate that the independent variables Mudharabah, Murabahah, and Ijarah financing have a simultaneous effect on the dependent variable Net Profit. Mudharabah financing has no partial effect on Net Profit. Murabahah financing partially positive effect on Net Profit. Ijarah financing has a partial negative effect on Net Profit.   Keywords: Mudharabah, Murabahah, Ijarah, and Net Profit

Penelitian ini dilakukan untuk menganalisis tingkat pengaruh antara  variabel kebijakan dividen dan kemampulabaan terhadap pertumbuhan serta nilai perusahaan. Untuk keperluan pengukuran tersebut,  digunakan data keuangan dari lima perusahaan perkebunan di Indonesia yang telah go public, yaitu : PT Tunas Baru Lampung, Tbk., PT. Astra Agro Lestari, Tbk., PT. Bakrie Sumatera Plantations, TBK., PT. SMART, Tbk., dan PT. PP London Sumatera Plantations Tahun 2004 – 2014.             Target penelitian ini diharapkan mampu mengidentifikasi dan menghasilkan keluaran dalam bentuk model nilai perusahaan perkebunan dengan mempertimbangkan kebijakan deviden, pertumbuhan perusahaan, dan profitabilitas perusahaan. Yang kedua adalah mementukan faktor dominan yang menentukan nilai perusahaan pada perusahaan perkebunan. Metode analisis yang digunakan untuk menganalisis  kebijakan dividen dan kemampulabaan terhadap nilai perusahaan  menggunakan metode analisis statistik yang umum digunakan yakni, analisis koefisien korelasi (r), analisis koefisien determinasi (r2) dan analisis koefisien regresi (β). Data dianalisis menggunakan analisis regresi secara parsial dan simultan.