The Digital Rupiah and The Future of Accountants: A Central Bank Digital Currency (CBDC) Study
DOI:
https://doi.org/10.32493/jiaup.v13i1.46352Keywords:
Central Bank Digital Currency (CBDC), Blockchain, Digital Rupiah, Accounting transformation.Abstract
The financial sector has undergone digital transformation, including establishing digital currency issued by central banks (CBDC) such as Digital Rupiah, which has transformed Indonesia's payment and monetary systems. These changes are expected to have a major impact on the roles and competencies of accountants, who are responsible for ensuring financial transparency, accountability and efficiency. This research examines the effects of Digital Rupiah on accountants' work, such as changes in financial reporting, auditing, and risk management. This research utilizes a qualitative methodology, which includes a literature study to gauge accountants' readiness for the Digital Rupiah. The results show that Digital Rupiah can improve the efficiency of financial transactions and open up new opportunities for the accounting profession, such as requiring expertise in blockchain technology and digital financial data analysis. But issues such as unfamiliarity with technology and unwillingness to change must be overcome. This research finds that Digital Rupiah is not only a monetary innovation but also transforms the accounting profession. These results add to the literature on digital accounting developments and help professional accountants anticipate the future of CBDC-based financial systems.
ABSTRAK
Sektor keuangan telah mengalami transformasi digital, termasuk pembentukan mata uang digital yang diterbitkan oleh bank sentral (CBDC) seperti Rupiah Digital, yang telah mengubah sistem pembayaran dan moneter Indonesia. Perubahan ini diharapkan berdampak besar pada peran dan kompetensi akuntan, yang bertanggung jawab untuk memastikan transparansi, akuntabilitas, dan efisiensi keuangan. Penelitian ini mengkaji dampak Rupiah Digital terhadap pekerjaan akuntan, seperti perubahan dalam pelaporan keuangan, audit, dan manajemen risiko. Penelitian ini menggunakan metodologi kualitatif, yang mencakup studi literatur untuk mengukur kesiapan akuntan terhadap Rupiah Digital. Hasilnya menunjukkan bahwa Rupiah Digital dapat meningkatkan efisiensi transaksi keuangan dan membuka peluang baru bagi profesi akuntansi, seperti membutuhkan keahlian dalam teknologi blockchain dan analisis data keuangan digital. Namun, masalah seperti ketidaktahuan dengan teknologi dan keengganan untuk berubah harus diatasi. Penelitian ini menemukan bahwa Rupiah Digital tidak hanya merupakan inovasi moneter tetapi juga mengubah profesi akuntansi. Hasil ini menambah literatur tentang perkembangan akuntansi digital dan membantu akuntan profesional mengantisipasi masa depan sistem keuangan berbasis CBDC. Kata Kunci: Kinerja Keuangan, Rasio Keuangan, Evaluasi Keuangan
Kata Kunci: Kinerja Keuangan, Rasio Keuangan, Evaluasi Keuangan
References
Alya Putri Desryadhi, Emiliana Putri, & Risma Mutiara. (2024). Masa Depan Akuntansi di Era Blokchain: Inovasi Dan Adaptasi. Anggaran : Jurnal Publikasi Ekonomi Dan Akuntansi, 2(3), 155–164. https://doi.org/10.61132/anggaran.v2i3.742
Arrijal Rachman. (2024, August 26). RI Bakal Segera Punya Rupiah Digital, Begini Progresnya! Https://Www.Cnbcindonesia.Com/News/20240826125739-4-566389/Ri-Bakal-Segera-Punya-Rupiah-Digital-Begini-Progresnya.
Bank Indonesia. (2022). Proyek Garuda Menavigasi Arsitektur Digital Rupiah. Bank Indonesia.
Bineet Mishra, & Eswar S. Prasad. (2023). A Simple Model of a Central Bank Digital Currency. National Bureau of Economic Research.
Catheryn Ilona Nelson. (2024, October). Peran Akuntan di Era Bisnis Digital dan Penerapan Bisnis Digital di UMKM. Https://Www.Ubm.Ac.Id/Post-Jurusan/Peran-Akuntan-Di-Era-Bisnis-Digital-Dan-Penerapan-Bisnis-Digital-Di-Umkm/.
Departemen Komunikasi. (2024, September 23). Percepatan Digitalisasi Transaksi untuk Memacu Pertumbuhan Ekonomi. Https://Www.Bi.Go.Id/Id/Publikasi/Ruang-Media/News-Release/Pages/Sp_2620624.Aspx.
Dominique Torre, & Qing Xu. (2023). Central Bank Digital Currencies in the Post-pandemic Era.
Emanuella, C. S. (2021). Central Bank Digital Currency (CBDC) Sebagai Alat Pembayaran di Indonesia. Jurist-Diction, 4(6), 2243. https://doi.org/10.20473/jd.v4i6.31845
Farrel Maulana, M. (2024). Optimalisasi Nilai Tambah Use Case Rupiah Digital Cash Ledger terhadap Implikasi Sistem Keuangan Central Bank Digital Currency. https://doi.org/10.11111/dassollen.xxxxxxx
Hendarta, F. (2022). Proyek Garuda: Menavigasi Arsitektur Digital Rupiah BANK INDONESIA. Www.Bi.Go.Id.
Hilda Novikasari Butarbutar, Allya Nadia Itra Ardana Putri, & Fadhila Zahra. (2022). Transformasi Peran Akuntansi di Era Society 5.0.
Ignatia Maria Sri Sayekti. (2024, May 28). Mengulik Tiga Fakta Tentang Kehadiran Central Bank Digital Currency (CBDC). Pressrelease.Id.
Joseph Huber. (2023). CBDC System Design Principles. Springer Nature .
Koonprasert, T. T. (2024). Central Bank Digital Currency Adoption. Fintech Notes, 2024(005), 1. https://doi.org/10.5089/9798400289422.063
Leski Rizkinaswara. (2020). Ekonomi Digital jadi Penopang Perekonomian di Tengah Pandemi. Https://Aptika.Kominfo.Go.Id/2020/09/Ekonomi-Digital-Jadi-Penopang-Perekonomian-Di-Tengah-Pandemi/.
Lista Meria, Mariyanti, T., & Isabella Maria. (2024). Development Of Digital Indonesian Rupiah Through Blockchain Technology. Blockchain Frontier Technology, 3(2), 95–101. https://doi.org/10.34306/bfront.v3i2.449
Mikhalev Igor, & Burchardi Kaj. (2021). CBDC Tracker. Https://Cbdctracker.Org/.
Nurulhidayah, Muryani Arsal, & Amin, A. R. S. (2024). Pengaruh Kegunaan Dan Kemudahan Terhadap Minat Menggunakan Layanan Mobile Banking BNI Syariah Dengan Kepercayaan Sebagai Variabel Mediasi. IJMA (Indonesian Journal of Management and Accounting).
Rahayu, R., Aulia, R., Atriani, E., & Arsal, M. (2024). Pengembangan Industri dan Ekonomi Digital. In IJMA (Indonesian Journal of Management and Accounting (Vol. 5, Issue 2). https://ejournal.almaata.ac.id/index.php/IJMA/index
Ramadhani, A., Aprilia Ananda, D., & Azmi, Z. (2024). Teknologi Blockchain dan Sistem Akuntansi: Potensi dan Tantangan. Indonesian Journal of Economics, 1(1).
Robert Lens. (2023, January). Apa itu rupiah digital? Apa manfaatnya? Bagaimana tantangannya? The Conversation.
Rosali Elvira Nurdiansyarani. (2024, May 6). Kuliah Tamu FEB Ulas Rencana BI Terbitkan Rupiah Digital . Https://Unair.Ac.Id/Kuliah-Tamu-Feb-Ulas-Rencana-Bi-Terbitkan-Rupiah-Digital/.
Sally Chen, Tirupam Goel, & Han Qiu. (2023). Beyond technology: Considerations for retail central bank digital currency adoption in Asia–Pacific. Journal of Payments Strategy & Systems.
Telly Kamelia, I. Y. H. P. A. B. Y. J. Y. P. (2024, January). Pengaruh Penerapan Robotic Process Automation terhadap Efektivitas Akuntansi di Perusahaan. Https://Www.Cemerlangmedia.Com/Artikel/Pengaruh-Penerapan-Robotic-Process-Automation-Terhadap-Efektivitas-Akuntansi-Di-Perusahaan/.
Topan Yuniarto. (2024a). Uang Digital: Pengertian, Mekanisme, dan Dampaknya. Https://Kompaspedia.Kompas.Id/Baca/Paparan-Topik/Uang-Digital-Pengertian-Mekanisme-Dan-Dampaknya.
Tourpe, H. (2023). A Guide to Central Bank Digital Currency Product Development. Fintech Notes, 2023(007), 1. https://doi.org/10.5089/9798400253690.063
Triandini, E., Jayanatha, S., Indrawan, A., Putra, G. W., Iswara, B., Studi, P., Informasi, S., Bali, S., Raya, J., & No, P. (2020). Metode Systematic Literature Review untuk Identifikasi Platform dan Metode Pengembangan Sistem Informasi di Indonesia. In Indonesian Journal of Information Systems (IJIS (Vol. 1, Issue 2). https://www.google.com
Zhang, T. (2021). Impacts of Digital Currency Electronic Payment (DCEP) on China’s Banking System.
Zuchroh, I., Septi Wanti Bere, R., Gemma Galgani, K., Imanuela Lay Rihi, G., Cahyono, B., Tinggi Ilmu Ekonomi Malangkucecwara, S., Alamat Kampus, I., Terusan Candi Kalasan, J., & Timur, J. (2025). Transformasi Digital Moneter: Analisis Komprehensif Implementasi Central Bank Digital Currency (CBDC) dan Implikasinya Terhadap Stabilitas Sistem Keuangan. https://doi.org/10.61132/moneter.v2i3.1055
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Syifa Aulia Zahrani, Theodorus Sendjaja
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
JIAUP: Jurnal Ilmiah Akuntansi Universitas Pamulang have CC-BY-SA or an equivalent license as the optimal license for the publication, distribution, use, and reuse of scholarly work.
In developing strategy and setting priorities, JIAUP: Jurnal Ilmiah Akuntansi Universitas Pamulang recognize that free access is better than priced access, libre access is better than free access, and libre under CC-BY-SA or the equivalent is better than libre under more restrictive open licenses. We should achieve what we can when we can. We should not delay achieving free in order to achieve libre, and we should not stop with free when we can achieve libre.
PUBLICATION ETHICS
FOCUS AND SCOPE
EDITORIAL TEAM
REVIEW PROCESS
CONTACT US
AUTHOR GUIDELINES
