Sistem Akuntansi Berbasis Blockchain: Transformasi Integritas Catatan Keuangan Di Era Digital
Keywords:
Blockchain; Accounting Information System; Financial IntegrityAbstract
This study aims to evaluate the contributions, impacts, and challenges of blockchain-based accounting systems in enhancing the integrity and transparency of financial reporting. Employing a Systematic Literature Review (SLR) approach based on the PRISMA 2020 protocol, this article analyzes 18 peer-reviewed scientific publications from the last five years that are relevant to blockchain and accounting information systems. The synthesis reveals that blockchain plays a significant role in strengthening audit quality, accelerating transaction verification, and reducing information asymmetry between reporters and stakeholders. However, its implementation still faces obstacles, including regulatory disparities, technological readiness, and institutional resistance. The findings offer theoretical contributions by integrating conceptual frameworks of technology adoption and accountability and provide practical implications for regulators, academics, and practitioners in designing more transparent, adaptive, and trustworthy accounting systems for the future.
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