TRANSFORMASI AKUNTANSI KEUANGAN MELALUI BLOCKCHAIN: MENJAMIN KEANDALAN DAN TRANSPARANSI DI  ERA DIGITAL

Muryani  Arsal; Nurfadilah  Saleh; Nurwinda  Lestari; Adhelia  Paramitha

doi:10.54209/jasmien.v5i02.1027

Muryani Arsal Universitas Muhammadiyah Makassar
Nurfadilah Saleh Universitas Muhammadiyah Makassar
Nurwinda Lestari Universitas Muhammadiyah Makassar
Adhelia Paramitha Universitas Muhammadiyah Makassar

DOI: https://doi.org/10.54209/jasmien.v5i02.1027

Keywords: Blockchain, Financial Reporting, Transparency, Audit Efficiency, Indonesia

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Abstract

The integration of blockchain technology in financial accounting has significantly contributed to enhancing transparency, reliability, and operational efficiency. This research aims to explore the role of blockchain in financial reporting, focusing on its impact on data integrity and stakeholder trust. The study employs a comprehensive literature review method, analyzing relevant sources to identify key themes and insights. Results indicate that blockchain enables immutable and decentralized transaction records, reducing manipulation risks and facilitating efficient audit processes. Despite its potential, the adoption of blockchain in Indonesia faces challenges, including infrastructure readiness and limited understanding of the technology. This study underscores the importance of blockchain in modern financial practices and its relevance to Indonesia's accounting landscape.

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