Inovasi Digital dalam Audit : Implementasi Teknologi Blockchain untuk Transparansi dan Akurasi Laporan Keuangan

Authors

  • Muhammad Rizal Sekolah Tinggi Ilmu Ekonomi Kasih Bangsa
  • Yessica Amelia Sekolah Tinggi Ilmu Ekonomi Kasih Bangsa
  • Farah Qalbia Sekolah Tinggi Ilmu Ekonomi Kasih Bangsa

DOI:

https://doi.org/10.30640/ekonomika45.v12i2.4132

Keywords:

Blockchain, Digital audit, Financial transparency

Abstract

This research examines the implementation of blockchain technology in enhancing transparency and accuracy of financial reports in the audit process. Using qualitative methods with comprehensive literature studies, this research analyzes three main aspects: blockchain's potential to improve financial report transparency, its impact on audit accuracy, and implementation challenges. Research findings show that blockchain characteristics such as immutability, transparency, and decentralization provide a strong foundation for a more efficient and reliable audit system. This technology enables real-time data verification, audit process automation, and more effective fraud prevention. Although there are challenges, such as infrastructure investment needs and human resource competency development, blockchain's long-term benefits in improving audit quality make it a promising solution for digital transformation in auditing. This research provides important contributions to modern audit practices and can serve as a reference for financial institutions and regulators in developing adaptive frameworks to technological developments.

References

Advanced. (2024). Top 5 IT challenges in the finance sector. OneAdvanced. https://www.oneadvanced.com/news-and-opinion/ito/top-5-it-challenges-in-the-finance-sector/

Anis, A. (2023). Blockchain in accounting and auditing: Unveiling challenges and unleashing opportunities for digital transformation in Egypt. Journal of Humanities and Applied Social Sciences, 5(4), 359–380.

Apriadi, A., Mokoginta, M. B. R., & Kuntadi, C. (2024). Pengaruh teknologi informasi dan teknologi blockchain terhadap laporan kinerja audit. Jurnal Media Akademik (JMA), 2(5).

Forbes Finance Council. (2022, March 29). Mind the gap: Why adoption lags behind innovation in finance. Forbes. https://www.forbes.com/councils/forbesfinancecouncil/2022/03/29/mind-the-gap-why-adoption-lags-behind-innovation-in-finance/

Hashem, R. E. E. D. R., Mubarak, A. R. I., & Abu-Musa, A. A. E. S. (2023). The impact of blockchain technology on audit process quality: An empirical study on the banking sector. International Journal of Auditing and Accounting Studies, 5(1), 87–118.

Hoti, A., Krasniqi, L., Qehaja, D., & Buçaj, E. (2024). Blockchain auditing dilemma: Exploring hesitation among audit firms. Multidisciplinary Reviews, 7(6), Article 2024107.

Indriyanto, E. (2023). The role of information technology in increasing audit process efficiency. Jurnal Ekonomi, 12(4), 1441–1446.

Megawati, L., Wiharma, C., & Hasanudin, A. (2023). Peran teknologi blockchain dalam meningkatkan keamanan dan kepastian hukum dalam transaksi kontrak di Indonesia. Jurnal Hukum Mimbar Justitia, 9(2), 410–435.

Qalbia, F., & Saputra, M. R. (2023). Pemikiran ekonomi Ibnu Taimiyah: Konsep mekanisme pasar, harga adil, dan peran pemerintah dalam ekonomi. MASMAN: Master Manajemen, 1(2), 01–20.

Rahman, F., Putri, G., Wulandari, D., Pratama, D., & Permadi, E. (2021). Auditing in the digital era: Challenges and opportunities for auditor. Golden Ratio of Auditing Research, 1(2), 86–98.

Rahmawati, M. I., & Subardjo, A. (2023). Pemanfaatan blockchain dalam konsep sistem rantai pasok pangan halal: Studi eksplorasi. Jurnal Arastirma, 3(2), 395.

Setianingsih, R., & Nasution, M. I. P. (2024). Analisis teknologi blockchain berperan dalam meningkatkan keamanan dan data privasi di sektor keuangan terhadap implementasi. Jurnal Ilmiah Nusantara, 1(4), 588–596.

Singh, R. (2023). Influence of blockchain on the auditing profession. In Modernizing enterprise IT audit governance and management practices (pp. 126–146). IGI Global.

Wijayanti, H., Ilmiyati, A., & Aji, G. (2024). Masa depan teori akuntansi: Tantangan, inovasi, dan peluang. Jurnal Ilmiah Ekonomi, Manajemen, Bisnis dan Akuntansi, 1(2), 304–311.

Yuda, M. A. D., & Watini, S. (2023). Implementation of blockchain technology as the latest solution to improve data security and integrity. International Transactions on Education Technology, 2(1), 71–82.

Downloads

Published

2025-05-02

How to Cite

Muhammad Rizal, Yessica Amelia, & Farah Qalbia. (2025). Inovasi Digital dalam Audit : Implementasi Teknologi Blockchain untuk Transparansi dan Akurasi Laporan Keuangan. EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan, 12(2), 35–45. https://doi.org/10.30640/ekonomika45.v12i2.4132

Similar Articles

1 2 3 4 5 6 7 8 9 10 > >> 

You may also start an advanced similarity search for this article.