The current condition of the world economy, including Indonesia, is in a worrying phase. The global Corona Virus (Covid-19) pandemic has had a significant impact on the economic prospects and economic activities of society. Several 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 which can significantly influence accountants in the judgment of entities preparing financial reports. Accountants can help to use their judgment to resolve 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 existing economic challenges. Therefore, the Accounting Department Student Association, Faculty of Economics and Business, Diponegoro University (HMDA FEB Undip) held a competition in the field of accounting with 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 increasing the competency of accountants in Indonesia.
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