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All Journal Briliant: Jurnal Riset dan Konseptual Jurnal CoreIT INOVTEK Polbeng - Seri Informatika BAREKENG: Jurnal Ilmu Matematika dan Terapan Jurnal Sisfokom (Sistem Informasi dan Komputer) INTECOMS: Journal of Information Technology and Computer Science Jurnal Teknologi Sistem Informasi dan Aplikasi Journal of Educational Research and Evaluation J-SAKTI (Jurnal Sains Komputer dan Informatika) JOISIE (Journal Of Information Systems And Informatics Engineering) Building of Informatics, Technology and Science Community Engagement and Emergence Journal (CEEJ) Jurnal ABDINUS : Jurnal Pengabdian Nusantara JOURNAL OF INFORMATION SYSTEM RESEARCH (JOSH) Jurnal Teknik Informatika (JUTIF) ARSY : Jurnal Aplikasi Riset kepada Masyarakat INVEST : Jurnal Inovasi Bisnis dan Akuntansi Munaddhomah: Jurnal Manajemen Pendidikan Islam J-SAKTI (Jurnal Sains Komputer dan Informatika) Jurnal Kajian Ilmu Pendidikan (JKIP) Journal of Applied Business and Technology PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING Jurnal Pendidikan Islam Jurnal Penelitian Pendidikan Indonesia Jurnal Testing dan Implementasi Sistem Informasi International Journal of Information System and Innovation Management Research in Accounting Journal
Hamzah, Muhammad Luthfi
Unknown Affiliation
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Mathematics Mechanical Engineering Physics Public Health Social Sciences Transportation Other

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Journal : Research in Accounting Journal

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The Impact of Blockchain Technology Implementation on Financial Reporting Transparency and Efficiency Hamzah, Muhammad Luthfi; Hamzah, Zulfadli; Najima, Najima
Research in Accounting Journal (RAJ) Vol. 5 No. 1 (2024): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v2i2.7642

Abstract

This study examines the impact of blockchain technology on financial reporting, focusing on its effects on transparency, efficiency, and audit quality. The research utilized both qualitative (semi-structured interviews) and quantitative (surveys) methods to gather data from professionals in the field of accounting and finance. The qualitative findings suggest that blockchain enhances transparency and efficiency in financial reporting processes, particularly through its immutable ledger and real-time access to transaction data. Additionally, it was found that blockchain improves audit quality by providing auditors with more reliable and verifiable data. However, the study also identified significant barriers to blockchain adoption, including regulatory uncertainty, high implementation costs, and technical integration challenges. The survey results, based on 100 respondents, confirmed these findings, with 85% agreeing that blockchain improves transparency and 78% believing it enhances efficiency. Despite these benefits, 68% of respondents cited regulatory uncertainty as a key barrier to adoption. This study contributes to the literature on blockchain's role in financial reporting and offers insights into the challenges and opportunities for blockchain implementation in the accounting and auditing fields.
Carbon Accounting and Climate Risk Reporting: A Comprehensive Bibliometric Review Abduh, Arridho; Hamzah, Muhammad Luthfi; Rusilawati, Ermina; Abdullah, Siti Intan Nurdiana Wong
Research in Accounting Journal (RAJ) Vol. 6 No. 2 (2025): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v6i2.10494

Abstract

The increasing urgency of climate change mitigation has significantly elevated the importance of carbon accounting and climate risk reporting in both academic research and corporate practice. This study presents a comprehensive bibliometric review of scholarly publications on carbon accounting and climate risk reporting to map the intellectual structure, thematic evolution, and emerging research trends in the field. Using data extracted from the Scopus database, this review analyzes publications over the period 2000–2024. Bibliometric techniques, including performance analysis and science mapping (co-authorship, co-citation, and keyword co-occurrence analysis), are employed to identify influential authors, journals, institutions, and countries, as well as dominant and emerging research themes. The findings reveal a substantial growth in publications after the Paris Agreement (2015), reflecting increased global attention to climate-related financial disclosure, carbon assurance, ESG reporting, and sustainability governance. The intellectual structure of the field is primarily clustered around four major themes: (1) carbon disclosure and reporting quality, (2) assurance and verification mechanisms, (3) carbon management and performance measurement, and (4) climate risk, financial stability, and regulatory frameworks. Recent studies increasingly integrate climate risk reporting with financial performance, investor perception, and sustainable finance. This review contributes by providing a structured synthesis of the literature, highlighting research gaps, and proposing a future research agenda, particularly in relation to mandatory disclosure regimes, digitalization in carbon accounting, and the harmonization of global reporting standards. The results offer valuable insights for academics, policymakers, regulators, and practitioners seeking to enhance transparency, accountability, and decision-usefulness in climate-related financial reporting.
Co-Authors Abduh, Arridho Abdullah, Siti Intan Nurdiana Wong Afiq Budiawan Ahmad, Shukri Ahsyar, Tengku Khairil Ainur, Sundetbaeva An, Fika Safitri Angraini Angraini Anofrizen Anofrizen Ansharullah Ansharullah Aprilia, Shiva Aprillia, Dhea Dwi Aprillia, Dhea Dwi Ariansah, Rizky Arif Marsal Aryani, Ni Luh Putri Butar, Fajar Rido Butar Chrispin, Gustavito Daulay, Suandi Deli, Mazzlida Mat Desnelita, Yenny Efendi, Dery Rahmayana Eki Saputra Fahlepi, Ridho Fitriani, Yulinda Gilman, Billi Gustientiedina H, Apriansyah Hamzah Hamzah Hamzah, Zulfadli Hanafiah, Anggi Helmi, Anang Hidayat, Farhan Idria Maita Intan, Sri Irwan Irwan Islamiah, Raudah Jazman, Muhammad Jimmy Jimmy Komardi, Dadi Kurniawan, Eka Lasri, Lof Layla Hafni M. Fahli Zatrahadi Medet, Ilubaev Megawati - Mimelientesa Irman Mona Fronita, Mona Muhammad Rizki Mutia, Tika Muttakin, Fitriani N. Nazaruddin Nafiz, Mohammad Fadhil Hardiansyah Najima, Najima Nasrul, Ilham Nazwa, Maharani Ni Wayan Novi Budiasni . Nuraini, Putri Nurhadi, Muhammad Oscardo, Jason Pangestu, M Yoga Paraswati, Sinta Perizat, Azhibekova Pratama, Pangeran Fadillah Pratama, Randi Gusnali Purwati, Astri Ayu Putra, Ahdika Sawiyya Putri, Intan Triana Putri, Nurhafizah Putri, Serly Amelya Rahmadani, Amelia Rahman, Sarli Rahmat, Zetri Rice Novita Rozanda, Nesdi Evrilayan Rusilawati, Ermina Safitri, Wulan Syaulia Sarbaini Sarbaini Sari, Cahya Metta Sasmita, Indah Saule, Baizakova Siregar, Syafril Sitompul, Silvia Sari Suriyanti, Linda Hetri Syahputra, Rafiki Syaifullah Syaifullah Syaifullah, Agus Tanoto, Eric Teddy Chandra Tegar Arifin Prasetyo Thahir, Musa Ugli, Tilovmurodov Dostonbek Furqat Umam, Muhammad Isnaini Hadiyul Vebrianto, Rian Wahyu Joni Kurniawan, Wahyu Joni Wahyuni, Dinni Winardi, Arif Rahman yahfizham, yahfizham - Yulanda, Rista Yusrizal Yusrizal Yusti, Irwan Zarnelly Zarnelly Zhannar, Baisoteva