Perubahan Kualitas Laporan Keuangan Sebelum dan Sesudah Penerapan Blockchain pada PT Bank Rakyat Indonesia (BRI)
DOI:
https://doi.org/10.30640/akuntansi45.v6i2.5346Keywords:
BRI, blockchain, digital accounting, financial reporting, transparencyAbstract
The rapid development of digital technology has encouraged financial institutions to innovate in improving the quality of financial reporting. One such innovation is the use of blockchain technology, which offers transparency, reliability, and efficiency in data processing. This study aims to analyze the changes in financial statement quality before and after the implementation of blockchain technology at PT Bank Rakyat Indonesia (BRI). Using a descriptive qualitative approach, the study relies on secondary data obtained from annual reports and supporting documents. The findings indicate an improvement in the transparency of information, accuracy of data, reporting timeliness, and consistency in financial statement presentation after blockchain initiatives were introduced. Furthermore, the application of blockchain is found to enhance corporate governance through the delivery of more trustworthy and tamper-resistant financial reports. The novelty of this research lies in its contextual focus on a national financial institution and the comparative analysis applied based on international financial reporting standards.
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