Challenges and Prospect to Islamic Accoutants Take on Industrial Revolution 4.0

The purpose of this study is to provide an overview of the challenges and expectations of Islamic accountants in the industrial revolution era 4.0. This study uses a literary approach, by examining several references relating to the industrial revolution 4.0 relating to Islamic accountants. Theories in research use theories related to the industrial revolution 4.0 and related theories related to collaborative Islamic accounting including Popkoya et all theory IR and Iwan Triyuwono's theory SA. The results of this paper that the Era of the industrial revolution 4 which offers convenience and speed makes people turn into super-fast. Technology is used and developed to accelerate the achievement of every goal set by humans. In the end, the material and psychological needs become inevitable to be forgotten, it will only increase. Professional accountants and Islamic accountants need a pattern of self-management of the basic functions of Islamic accountants and accountants which certainly increases the efficiency and effectiveness of work and the results are immediately known (real-time). The findings of this study include the challenges of Islamic accounting in the face of the industrial revolution including the provision of information that is financial and non-financial IT-based, accountability of financial statements in accordance with SAK Sharia is the main basis for policy makers, Sharia accountants must understand the development of IT-based economics and be able to harmonize conflicts of interest by following the development of information technology. The expectation of Islamic accountants in facing the industrial revolution can be accepted and has the knowledge and skills of IT-based SAK Sharia and can apply digital-based technology, Islamic Accountants always want to innovate in technology development and Islamic accountants are always adaptive in economic and technological development and always want to learn throughout time.


INTRODUCTION
Prof. Mahfud Sholihin, M.Acc., PhD as the key note speaker presented the title of the Industrial Revolution 4.0 which originally began in 2011 in Germany, where the industrial revolution itself according to Prof. Mahfud Sholihin, M.Acc., PhD is characterized by disruptive technology, big data, and artificial technology. In this material explained that the Industrial Revolution 4.0 is an Industrial Revolution marked by the emergence of supercomputers, smart robots, driverless vehicles, cloud computing, big data systems, genetic engineering and neurotechnology developments that enable humans to better optimize brain function (The Fourth Industrial Revolution by Klaus Schwab, Founder and Executive Chairman of the World Economic Forum). But the Industrial Revolution itself has several threats including that globally the digitalization era will eliminate around 1-1.5 billion jobs throughout 2015-2025, due to the replacement of human positions with automatic machines (Gerd Leonhard, Futurist) and it is estimated that in the future 65% of elementary school students in the world will work in jobs that have never existed today (US Department of Labor report). Besides having threats, the industrial revolution also has opportunities such as the digitalisation era which has the potential to increase the number of workers to 2.1 million new jobs by 2025, and there is the potential to reduce carbon emissions of around 26 Challenges and Prospect to Islamic Accoutants Take on Industrial Revolution 4.0
Hadri Kusuma, who is one of the key note speakers, brought the title "Indonesian Revolution 4 and Accounting Professions" explained that the change was a necessity. Utilizing or becoming a victim is a choice and technology is just a tool like the term a man behind the gun, that the most important thing is who uses the tool.
(https://fecon.uii.ac.id/blog/2018/12/09/tantangan-implementasi-keuangan/ ) The world change affects quite large, the impact of the effect of the presence of the development of information technology. This progress by social science experts is called the era of disruption, an era in which all sectors felt the impact, both in the fields of economics, accounting, politics, and education which also felt the impact of information technology transformation. (Harto, K. 2018 ) The development of science and information technology is now running very rapidly.
Research in various fields is encouraged throughout the world to create sustainable benefits for the life of living things. As a consequence, various industries must prepare themselves and adapt to the development of information technology, if they do not want to be left behind and lose money. (Purwandini, 2017) The development of information technology is welcoming the era of sophisticated information technology known as the industrial era 4.0. In this era, technology is projected to dominate all aspects of human life, including the industrial world. Industry 4.0 is a technological revolution concept based on continuous communication via the internet that allows interaction and exchange of information, not only between humans and humans, and humans and machines but also between the machines themselves (Cooper & James, 2009).
The four main components in Industry 4.0 are Cyber-physical systems (connections between the real world and virtual world), the Internet of Things (IoT), the Internet of Services (IoS) and Smartfactories (Roblek, Mesko & Krapez, 2016). Internet of Things (IoT) is a structure where objects and people are given an exclusive identity and the ability to move data in a network without involving human relationships with humans directly, such as the relationship of data sources to the destination (directly, without human assistance) or human interaction with computers (Burange & Misalkar, 2015). Internet of Things (IoT) is a very promising scientific development to optimize life based on smart sensors and smart equipment that works together through the internet network (Keoh, Kumar & Tschofenig, 2014). Whereas Smart-Factory is a concept where the manufacturing system will be In industry 4.0 what happens is the automation and digitalization of all aspects of the industry to produce products that satisfy the needs of consumers. Human intervention or manual activity will be reduced by the presence of advanced technology that replaces it. It also includes managing customer data directly obtained from customers that are analyzed and stored in the cloud, as well as the unlimited exchange of information between people and objects through wireless communication networks (Roblek, Mesko & Krapez, 2016).
Accounting and sharia-based accounting must also be prepared to face that era. Islamic accounting appears to be very strategic, and booming in decades will however have to follow the developments in information technology. Ranging from banking, business, products, insurance, self-service, even to the realm of educational institutions participate in using the Islamic label. Certainly no exception to the accounting sector. (Arwani, 2017) Based on the concept of modern accounting, accounting is neutral, free of value and free of any interest (value free). Likewise, what is touted in the education process with an accounting background? But in reality, is accounting free of value, is it neutral? Of course, if we reflect on this matter again, we will find discrepancies. Namely, the accounting value may not be free, because the manufacturing process involves human individuals who have different personalities, and loaded will interest (Triyuwono, 2006).
Cnventional accounting does not have many mistakes, but there is a need for criticism of the concept. The use of critical-rational analytic methods. The use of criticalrational analytic methods. This method is applied keeping in mind the stages this is an attempt to compare concepts Western Accounting with the concept of Accounting Sharia. As is the case in the study effort or building social theories, including theories accounting, the analytical thinking process: critical and rational are highly demanded. In accounting research, critical approach (critical studies) is one approach which is recommended to be applied. Therefore, Cooper dan Hopper state that: "… critical accounting is critical of conventional accounting theory and practice and, through critical social science theory, it seeks to explain how the current state of accounting has come about" In a broader explanation, according to Lodh it is suggested, that: "… an accounting researcher can ask: what, how and why accounting rationale has become purposive, is being used, is to be used, and what are the means for doing so in a particular context?
Islamic accounting is present to deconstruct accounting with modern ideologies (Triyuwono, 2006). Through epistemology in pairs, Islamic Accounting seeks to contribute to  (Arwani, 2016).
According to Jenssen (1992), Social Problems are the difference between expectations and reality or as a gap between the existing situation and the situation that should be (Suharto, E., 1997). Social problems are seen by some people in society as an unexpected condition (Suharto, E., 2011). While according to Formm (1994), it is different that social problems if people want to function efficiently, then their members must have the traits that make them want to do what they are supposed to do as members of the community (Sugihen, B. T., 2015). The characteristics of social problems include conditions that are felt by many people, conditions that are considered unpleasant, conditions that require division and resolution of the problem must be resolved through collective action.
Thus the theory of social problems the authors assume can be a knife of analysis in understanding the challenges and expectations of Islamic accounting facing the industrial revolution 4.0.
To obtain the results of researchers using social problem theory. Because the prospects and challenges of Islamic accountants in the era of the industrial revolution 4.0 are part of social problems that require a solution to solve.

Industrial Revolution Concept
What exactly is the industrial revolution 4.0? Prof. Klaus Martin Schwab, German technician, and economist, who is also the founder and Executive Chairman of the World Economic Forum, introduced it. In his book The Fourth Industrial Revolution (2017), he mentioned that we are at the beginning of a revolution that fundamentally changes the way of life, work and relates to one another. The change is very dramatic and occurs at an exponential speed. (Ghufron, 2018) This is indeed a drastic change compared to the previous industrial revolution era. In

Industrial Revolution 4.0 And Disruption
In History, globalization shows that any change in the future has a core (driver) respectively. Friedman, Ritzer, and Toffler's description shows that the movement of change is always triggered by technological developments that gave birth to the era of the industrial Disruptive itself is a condition when a business is required to continue to innovate to keep abreast of developments so that the business is not only to meet current needs but can anticipate future needs. (Prasetyo, B., & Trisyanti, U., 2018) In the era now, disruption does not only apply to the business world. The disruption phenomenon has a profound effect of change in various fields. Disruption does not only change the business but the fundamentals of the business (Khasali, 2018). Starting from the cost structure to the culture, and even the ideology of an industry.

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The business paradigm also shifted from the emphasis of owning to sharing (collaboration). Prasetyo, B., 2018). The phenomenon of disruption is not only happening in the business world. But it has expanded into other fields such as education, government, culture, politics, and law. In the political field, for example, political movements to gather them through mass concentration have been replaced by social media-based movements.
The government sector is now also challenged to carry out bureaucracy effectively, efficiently based one governance. (Hopkin, A., 2002).
The cultural sector was also disrupted. The development of massive social media has reconstructed the cultural structure of society. Social relations of community relations are now more closely developed in cyberspace so that relationships in the real world become relative. Finally, the legal sector is now also disrupted. Legal regulations must also follow the development of existing technology, as when the ministry of transportation had difficulty applying rules to provide rules for online transportation. In short, disruptive regulation will occur disruptive regulation, disruptive culture, disruptive mindset, and disruptive marketing. (Khasali, 2018).

The Role Of Humaniora Social Science
Disruption has changed the world order rapidly. This change no longer takes thousands of years, as explained by Charles Darwin's theory of evolution (Darwin, 2004) in On the Origin of Species. Changes that only require a very short time. In that fast-paced situation, what changes is not only the phenomenon, for example, offline to online, the real world becomes a virtual world, print media becomes social media, and so forth. However, values, social order, and culture also experience changes. (Deacon, B., 2000). Information Network.. (Mangunjaya, FM, 2008) Damage to nature is simply not just caused by waste from the production process.
Behind that, there was a shift in the human paradigm in looking at nature (Prasetyo, 2018). In  (Khasali, 2018) refers to millennial as the strawberry generation, which is described as an attractive generation, but fragile because it does not have a strong mentality and values.
The initial spirit of technological advancements is to facilitate human life. Since the invention of the machine and the start of the automation era, production has doubled and cut time and costs. However, in the end, all these conveniences have a big impact on humans, because it makes the use of human labor significantly reduced. As a result, an increase in the number of unemployed. Right at this point, it is necessary to have a development paradigm that not only enhances human capability in technology but also needs to improve the mentality of its people.
In the effort to build the character, the role of social science in humanities is needed. It is unfortunate, on several occasions, humanities are considered second class sciences which lack a significant impact in the era of the industrial revolution 4.0. If explored further, the development of science (science) that produces technological advances today starts from the rationality that is trained by humanities. The movement was reflected when the birth of modern times in the century around XVII (Hardiman, 2004). In that era, the era of awakening ratios had begun, allowing humans to think free of the theological doctrines that were bound.
In the XVIII century, there was a big change in the way of human thinking. This is marked by the secularization of knowledge so that the separation between body and soul is studied separately. Parts of the body are treated as material and are explained as is the case with natural phenomena. Natural science is separate from social science and humanities.
Towards the end of the twentieth century, advances in science and technology accelerated so that life and livelihood technology was created (Jacob, 1988) (Jacob, 1988)

METHOD
This research uses descriptive of literature study. Descriptive of literature study is research that is more specific to the understanding of social problems based on real conditions that are complex and detailed. (Indriantoro and Supomo, 1999). In research trying to read several books, journals and references related to the topics discussed. The literature method is one of the data collection methods used in social research methodologies to trace historical data (Bungin, 2008). Descriptive method is a method that focuses on examining a group of people, an object, a condition, a thought, or an event in the present that aims to describe or describe accurately, factually, and systematically about facts, traits and relationships between phenomena. researched. Literature study means data collection techniques by making a study of books, literature, notes, and reports relating to the problem under study (Zed, 2008).
Social problems are conditions that many people find unpleasant, disrupting the social functioning of a number of people, and their reasons for asking for collective solutions. One of the social problems is the challenges and hopes of Islamic accountants in the Industrial Revolution 4.0 era. By using social problem theory is expected to make a positive contribution in solving the overall problem. The theory of Jensen's and Formm's social problems discussed in his book Edi Suharto (Suharto, 2011) can be used to analyze the challenges and expectations of Islamic accounting in the face of the industrial revolution 4.0.

Accounting And Changes
Changes in the business environment and accounting profession. the dynamics that take place in the supra system of technological environments and politic, economic, and social that interact with each other in a very complex fabric are transforming the industrial society into an information society or knowledge society. Changes in the supersystem will certainly have a very big impact on the internal business environment so that lately has increasingly promoted the transformation process in organizations and management, from Challenges and Prospect to Islamic Accoutants Take on Industrial Revolution 4.0

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JURNAL AKUNTANSI INDONESIA corporate governance to a "hierarchical, mechanistic, autocratic and confrontational" structure to a "networked, organic, participatory and coexistence" structure. ". (Prakarsa, W., 1996) Changes which involves vision, mission, and strategy, as well as the further adaptation in culture, structure, and system that goes well in the development of micro and macro organization's environmental impact, was very big on the accounting carrying accountability and decision support functions in ipoleksos environment. (Inanna, I., & Rahmatullah, R., 2018). In an environment where the change is not changing, the transformation that occurs in the internal environment of the accounting profession such as the expansion of technical standards both domestically and internationally, the expansion of the range of services offered, improvement of educational requirements, tightening of quality control, improvement of work responsibilities, and academic support are contemporary challenges faced by the accounting profession are likely to continue in the future. In his paper entitled "Infoteracy", Drucker stated that companies generally have two information systems. The first system organized around external data flows and other systems that are much older and organized around internal data flows is the accounting system. despite being 500 years old, the appearance of the accounting system today is still very chaotic. (Indrajit, RE, 2000).
Changes in technology information 20 years will come, according to Drucker, is not anything compared to the changes that would occur in accounting. Furthermore, it was also stated that improvements were taking place in manufacturing cost accounting which had been in the status quo position since the 1920s and today has been using (Hesselbein, F., & Goldsmith, M., 2013). While service business accounting still faces an unsolved problem due to the difficulty in linking expenditure with the results achieved. Finally, although today still separate from one another, the system organized around external and internal data, according to Drucker's projections, will merge in the future so that top management does not only depend on financial accounting information systems that have been easily manipulated and only explain what has happened -not what will happen -but also in the information system in a broader sense.
Accounting and other information practices that develop in the business world are accountability and decision support systems that can influence the expectations and behavior of stakeholders in the decision-making process and actions intended to transform physical systems so that they have greater capability to face the increasingly fierce arena of competition in future. Furthermore, research in tertiary institutions, among others, is carried out by comparing what happens in the real world (physical systems) with models used in accounting practices (conceptual systems) to find skills, expertise, knowledge or contemporary professional orientation that is more conducive in the process of forming good governance. (Emirzon, J., 2006).
The problems have arisen as a result of some of the fundamental problems in corporate governance that include the supply and demand of accounting information which is incomplete and the high cost of monitoring to close the opportunity to present the financial statements more perfect. (Lilis Sulastri, NPM, 2013). These problems are clearly the challenges that accounting education must face in general and accounting research in accounting in particular because in order to improve corporate governance accounting experts must find solutions from three groups and in terms of regulation: (1) a better financial reporting system; (2) increasing the reader's knowledge in order to better understand financial statements; and (3) provide input to regulators in order to formulate regulations that can reduce market distortions caused by information asymmetry. (Anwar, A. A, 2013).
Various weaknesses that confirm that the accounting system in the development of less adaptive to changes in the business environment. It must be recognized that the state of the art accounting system that is known so far is the business infrastructure in the era of the industrial revolution that is mechanistic. The system is no longer compatible with the infrastructure of the business environment in the era of information and communication revolution which tends to be more organic. In the contemporary environment, in addition to improving financial reporting in accounting, integration between internal and external information systems that Drucker projected in advance seems inevitable because of the tendency to: (1) simplify processes or exclude various activities that do not create added value; (2) fostering collaboration of various cross-functional activities along the internal and external value chains that even cross national borders (co-operation); and (3) internalize information and communication technology into mechanistic systems that were previously implemented manually -demanding uniformity and compatibility of information systems.

Challenges and Expectations of Islamic Accounting
Furthermore, Islamic accounting produces a formulation related to the basic objectives of financial statements (Triyuwono, 2006), namely: first to provide information, both financial and non-financial. Financial information, in this case, is information generated from financial transactions, while non-financial information is information that Challenges and Prospect to Islamic Accoutants Take on Industrial Revolution 4.0

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100 JURNAL AKUNTANSI INDONESIA cannot be quantified or is not related to finance. It can be in the form of mental assets such as the morality of employees, also spiritual assets, namely the level of devotion from the management and all existing employees. Surely these two things have not been touched in the report presented by modern accounting.
The second basic objective of Islamic Accounting financial statements is related to accountability. In this case, accountability in question is horizontal and vertical. Where the horizontal is a form of accountability to fellow humans, namely internal company or external parties. Whereas vertical accountability is how the financial statements can also be accounted for before God. Of course, this can reduce various interests, even potential fraud. Accounting information like this which is certainly very much needed by any entity.
So expect will increasingly relevant studies Islamic Accounting, followed by the number application of the existing as well as subsystems and systems Islamic accounting.
As one of the subsystems in the Islamic Accounting system in particular and the Islamic Accounting informs system, in general, will be more dominant in the future due to its function to produce knowledge workers who can provide support for other knowledge workers in the process of creating added value. If the profession of accounting that is therein accountant sharia can take advantage of the opportunities that open wide, according to Elliott, no one administrator universities who will treat accounting as a discipline with relevance marginal as in the past. The role of accounting and Islamic accounting will be increasingly vital in the period ahead -vital to understanding what that was going on in the economy ; vital to harmonize conflicts of interest in between the stakeholders; vital for production , consumption , savings and investment decisions ; vital in the management of both business in general and aspects of business in an organization nonprofit , t include university 's own; and as has been alluded to in advance, vital for good corporate governance. Vitality system information accounting that seems to be redundant without followed by revitalizes system of accounting. (Nurdiantini , D, 2016). noise. Accountants are already aware of the threat and will be ready to take advantage of the momentum of the opportunities from threats such to be able to take the benefits ; (2) Changes takes hold. Accountants and Islamic accountants already feel a change in their activities but feel no need to take a stand because they have not disturbed the "status quo".
(3) The inevitable transformation. Accountant already do change due to the performance of "status quo" has been disrupted by the revolution 's and accountants should do the transformation changes with rapid and methods best just for a couple of aspects that are deemed necessary. Adapting to the new normal. The transformation of the accounting profession as a whole according to the demands of the new industry 4.0 model or the accounting profession will be lost if it is unable to adapt to these changes. (Iswanto , AC, & Wahjono , W., 2019). From the explanation of the position of accountant above, it would appear the challenge and influence of the profession of accountants and accountants sharia among others where the development of technology to change business as significantly as many assets are in the form of " technology " and not tangible in the physical , not much need a source of power humans included therein staff accounting , companies do not have the concept of " place " or "premises" because it is controlled through the "virtual office" and the latter on how to market and how to sell through "market place" or "online store" that all of them had to be heading to a point of balance or equilibrium new which later formed their standards (Noviari, N., 2009).
In the past 5 years in the future where technology 5G in devices of telecommunications has been adopted in full ( Farther more impact is the accountant and Islamic accountant, as well as office accountant, will be " forced " to develop applications move (mobile) to be able to access the data indirectly from the device phone handheld, tablet and virtual reality (VR). Audit reports finances do base on real-time where regulators and auditors interesting data that is needed is automatically directly from the system and sensors attached to the activities of operational so that the transparency and accuracy of the data that is generated can be accounted for justified. If the accountant does not have the expertise that is adequate in the technology of information the profession else can take over the functions of accountants, so it can be said to be the technology of information is the need principal that must be met to be learned and understood by the accountant 's own (Alhamdaniah , I., 2017). So from that expected all people to be part of the change that. It is also the pressure for an institution of education to create a curriculum that is relevant for students of accounting to adjust with connectivity digital so it is expected the graduates who will be the accountant can adapt to the digital age when it.
Changes era indeed not be avoided, then of it should always be able to control the reaction and attitude towards the change of the order could come forward to follow the development of the times. In the sector of accounting, various challenges that are present as the coming of the digital age not be left so alone should be studied with the well to determine the attitude to overcome it. Fluent in technology is one of the keys to facing challenges in this era.

CONCLUSION AND RECOMMENDATION
The era of the industrial revolution 4 which offers comfort and speed makes people turn super fast. Technology is used and developed to accelerate the achievement of every goal set by humans. Eventually, material and psychological needs become unavoidable to be forgotten, it will only increase. Professional accountants and sharia accountants need a pattern of self-management of the basic functions of Islamic accountants and accountants which certainly increases work efficiency and effectiveness and the results are immediately known (real-time). The findings of this study include the challenges of Islamic accounting in the face of the industrial revolution including the provision of information that is financial and non-financial IT-based, accountability of financial statements in accordance with SAK Sharia is the main basis for policy makers, Sharia accountants must understand the