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All Journal Journal of Applied Sciences in Accounting, Finance, and Tax INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE
Ofasari, Dian
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Economics, Econometrics & Finance

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THE ROLE OF BLOCKCHAIN IN INITIATING DIGITAL ACCOUNTING TRANSFORMATION Judijanto, Loso; Ofasari, Dian; Meilansari, Selvita
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 9 (2024): September
Publisher : Adisam Publisher

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Abstract

Blockchain has an important role in initiating digital accounting transformation. In the digital era, technology has changed many aspects of life, including the world of financial accounting. The role of blockchain in the transformation of financial accounting is very significant. By adopting the latest trends such as cloud accounting, artificial intelligence, and blockchain, companies can gain a competitive advantage. The impact includes increased accuracy, operational efficiency and data security. The use of blockchain in accounting applications is very promising, from simplifying regulatory compliance to improving commonly used double entry bookkeeping. The benefits of blockchain in accounting also include its ability to transparently track the use of supply chain funds, eliminate costs resulting from transactions between bank accounts, and increase security and transparency in accounting information systems. Thus, blockchain provides an opportunity to increase security, transparency and efficiency in accounting information systems, as well as reshape traditional accounting practices in the growing discourse on technology-based transformation in accounting. So, overall, blockchain has a significant role in initiating digital accounting transformation by contributing to increasing security, transparency and efficiency in accounting information systems.
Determinants of accounting fraud with unethical behavior as an intervening variable in OPD Palembang city government Meilansari, Selvita; Ofasari, Dian; Nurpratiwi, Tiara
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 8 No. 2 (2025): October 2025
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v8i2.62-74

Abstract

This study focuses to analyze the effect of internal control, conformity of compensation, information asymmetry and compliance to accounting standards on accounting fraud with unethical behavior as intervening variable in Palembang. This study uses 253 employees of government agencies in Palembang. Primary data is used and processed through structural equation model (SEM) using smartPLS.The result shows that internal control and conformity of compensation have negative and significant effect on unethical behavior, information asymmetry and compliance to accounting standard have positive effect on unethical behavior. However information asymmetry is found to be insignificant. Furthermore, conformity of compensation, information asymmetry and compliance to accounting shows negative and significant effect on accounting fraud meanwhile internal control have positive and insignificant effect. Unethical behavior is found to have positive and significant effect on accounting fraud. The result of sobel test shows that unethical behavior cannot mediate the relationship between internal control, conformity of compensation and compliance to accounting standards on accounting fraud while unethical behavior is also find cannot mediate the effect between information asymmetry on the accounting fraud.
Co-Authors Judijanto, Loso Meilansari, Selvita Nurpratiwi, Tiara