Quo Vadis Akuntan Dalam Era Revolusi Industri 4.0. Tujuan penelitian adalah untuk memahami kesiapan profesi akuntan dan mengetahui peluang dan tantangan profesi akuntan dalam revolusi industri 4.0. Penelitian ini menggunakan metode penelitian deskriptif kualitatif dengan teknik pengumpulan data wawancara dengan akuntan publik, akuntan profesional dan akuntan pendidik. Hasil penelitian ini menunjukkan bahwa revolusi industri 4.0 menuntut profesi akuntan untuk menyesuaikan dengan perkembangan teknologi informasi. Peranan akuntan saat ini tak lagi terbatas pada book-keeping. Namun, mencakup pengendalian internal, memberikan analisa informasi bagi manajemen, terutama terkait strategi-strategi keuangan perusahaan. Akuntan harus mampu bertransformasi ke teknologi informasi karena dalam revolusi industri 4.0 penggunaan teknologi semakin meningkat. Selain itu, akuntan harus membekali diri dengan aspek-aspek yang non-accounting, supaya mempunyai keunggulan selain aspek keuangan. Abstract: Quo Vadis Akuntan Dalam Era Revolusi Industri 4.0. The purpose of this study is to understand the readiness of the accounting profession and determine the opportunities and challenges of the accounting profession in the industrial revolution 4.0. This research uses a descriptive qualitative method and interview techniques to collect the data. The interview was used for public accountants, professional accountant and educator accountants. The results of this study indicate that the industrial revolution 4.0 requires the accountants to adapt to the development of information technology. The role of accountants today is no longer limited to book-keeping. However, it includes internal control, providing information analysis for management, especially related to the company's financial strategies. Accountants must be able to transform into information technology because in the 4.0 industrial revolution the use of technology has increased. In addition, accountants must equip themselves with non-accounting aspects, so that they have advantages in addition to financial aspects.

This study aims to produce empathic budgeting models that are built through the concept of altruism. With this model, regional budgets are built into a result of social construction that is full of values, empowering, emancipatory, and that regional budgeting is dedicated to the welfare of the community. This study uses a content analysis approach to find out or explain the content of community interests in the regional budgeting of Tana Toraja Regency. The results of this study indicate that; (1) the formulation of the vision and mission shows clear content regarding the orientation of community welfare, but in the regional planning process the orientation towards community interests is decreasing. The musrembang process, which is expected to encourage community participation and needs, has to deal with the inability of regional funding, which is mostly allocated for personnel expenditures, goods and services, and other asset expenditures. (2) the regional budget budgeting model should be oriented along lines that are more emancipatory and empowering by prioritizing several ways in which "community welfare" is its basic objective. Budgetary actors who are involved in the regional budgeting process must have "feeling in" empathy which is done by entering into the emotional state (feelings) of the community through a deeper understanding of the community's condition. Thus the empathic budgeting model is expected to provide broad implications in understanding community orientation in regional budgeting

This research intends to initiate and formulate the economic theology of the Toraja Church based on a biblical view, and it is realized that it requires challenging and complex efforts. The field of Economics is vast and significant, and therefore, in the context of the Toraja Church, theology is inclined to aid economists in establishing an ethical, faith-based groundwork for the development of economics. The extensive scope of this inquiry has motivated the Toraja Church to initiate this investigation as a foundation for fostering sustainable research pertinent to the economic realm of Torajan population. This research carries out using a qualitative method. Primary data were collected by means of observations and interviews during various mini-tours and live-ins of field research. Both personal interviews and those in the form of tentative-by-the-run FGD were conducted. To support them, referential data were collected by literature review and documentation from various stakeholders. This study recognizes 1) God's mandate to organize the economy, 2) preferential options for the poor, and 3) economic empowerment as a responsible duty. However, in its fundamentals the Toraja Church should build its economic theology based on Biblical principles, taking consideration of its experience & history and the community’s socio-cultural context.