Teknologi Blockchain dan Sistem Akuntansi:  Potensi dan Tantangan

Andini Ramadhani; Dhina Aprilia Ananda; Zul Azmi

Authors

Andini Ramadhani
Dhina Aprilia Ananda Universitas Muhammadiyah Riau
Zul Azmi Universitas Muhammadiyah Riau

Keywords:

Teknologi Blockchain, Sistem Informasi Akuntansi, Potensi, Tantangan, Transparansi

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui potensi dan tantangan dari penerapan teknologi blockchain dalam sistem akuntansi. Objek penelitian ini merupakan review dari jurnal-jurnal yang telah menggunakan teknologi blockchain dalam sistem akuntansi. Penelitian ini menggunakan metode studi literatur terhadap artikel-artikel, buku-buku, dan sumber-sumber lain yang relevan dalam konteks pembahasan teknologi blockchain dan akuntansi. Hasil penelitian menunjukkan bahwa teknologi blockchain memiliki potensi dalam akuntansi untuk memperkenalkan buku besar terdistribusi dan transparansi yang baik. Namun, dengan mengadopsi teknologi blockchain terdapat pula tantangan-tantangannya dalam sistem akuntansi. yang terkait dengan skalabilitas, biaya, regulasi, dan integrasi dengan sistem yang sudah ada. Dengan adanya penelitian ini, teknologi blockchain memberikan peluang dalam meningkatkan sistem informasi akuntansi. Tetapi, dalam penerapannya perlu pertimbangan yang matang dalam berbagai aspek.

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