The current condition of the world economy, including Indonesia, is in a worrisome phase. The global pandemic of the Corona Virus (Covid-19) has affected the economic prospects and economic activities of the community quite significantly. Some institutions even predict a weakening of the world economy, such as the International Monetary Fund (IMF) which projects the global economy to grow at minus 3%.

The global pandemic situation of the Corona Virus (Covid-19) causes uncertainty that can significantly affect accountants in the judgment of entities in preparing financial statements. Accountants can help to use their judgment to solve accounting problems that arise due to economic challenges, such as the Covid-19 pandemic.

In responding to this situation, the role of accounting is also needed to face the existing economic challenges. Therefore, the Student Association of the Accounting Department, Faculty of Economics and Business, Diponegoro University (HMDA FEB Undip) held a competition in the accounting field under the name DASH "Diponegoro Accounting Harmony" 2020 with the theme The Role of Accounting in Facing Economic Challenges. It is hoped that DASH will be able to contribute to improving the competence of accountants in Indonesia.

 

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