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All Journal Journal of Creative Power and Ambition (JCPA)
Ahmad Muhajir
Universitas Al Azhar Medan
Economics, Econometrics & Finance

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Integration of Blockchain Technology into Accounting Information Systems and Its Implications for Transparency, Accountability, and Audit Assurance Tuah Panjaitan; Ahmad Muhajir
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 01 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.1520

Abstract

This study aims to examine the integration of blockchain technology into Accounting Information Systems (AIS) and its impact on transparency, accountability, and audit assurance. Blockchain emerges as a distributed digital ledger technology characterized by transparency, immutability, traceability, and the ability to enhance the reliability of transaction data. This study employs a literature review method, analyzing relevant articles, books, and other sources concerning blockchain technology within accounting information systems. The results indicate that integrating blockchain into AIS has the potential to enhance transparency through open, chronological, and easily traceable transaction records. Furthermore, blockchain strengthens accountability because every transaction contains a digital footprint, timestamp, and the identity of the parties involved, thereby providing clearer responsibility. In terms of audit assurance, blockchain assists auditors in obtaining audit evidence that is better documented, structured, tamper-resistant, and supports a more efficient auditing process.
Co-Authors Tuah Panjaitan