SHARIA ACCOUNTING PREPARATION IN FACING INDUSTRY REVOLUTION 4.0

Abstract

In the digital era with the development of technology as it is now, the flow of information goes so fast, internet technology has changed one's view of getting information, including in the world of accounting and business. Technological developments change the business, making not a lot of human resources needed in business including accounting staff. This resulted in the underestimate accountant profession related to the impact of technology on the work of accountants. This makes it a formidable challenge that must be answered. To prepare sharia accountants who are able to adapt to the revolution 4.0 educational institutions, it is deemed necessary to have a curriculum that is adapted to this digital era, further developing students' cognitive capacities such as critical and systematic thinking, and producing more competitive sharia accountant graduates.