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Andriani, Juwita
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Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences

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Implikasi Teknologi Blockchain terhadap Audit Real-Time dan Kompetensi Akuntan Masa Depan: Systematic Literature Review Falah, Miftahul; Andriani, Juwita
Jurnal Locus Penelitian dan Pengabdian Vol. 4 No. 11 (2025): JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v4i11.5093

Abstract

Perkembangan teknologi blockchain yang pesat membawa dampak disruptif terhadap berbagai sektor, termasuk akuntansi dan audit. Teknologi ini menawarkan karakteristik unik seperti desentralisasi, transparansi, dan kekekalan (immutability) data, yang berpotensi mentransformasi praktik audit tradisional yang bersifat periodik dan sampel menjadi audit yang berjalan secara real-time atau berkelanjutan. Namun, transformasi ini tidak hanya menuntut perubahan teknis, tetapi juga evolusi signifikan dalam kompetensi yang harus dikuasai oleh akuntan dan auditor, serta menghadapi berbagai tantangan implementasi. Penelitian ini bertujuan untuk mensintesis literatur terkini mengenai dampak teknologi blockchain terhadap praktik audit, kompetensi akuntan, dan tantangan adopsinya. Menggunakan metode Systematic Literature Review (SLR), 33 artikel relevan dari basis data Scopus (2021-2025) dianalisis secara tematik berdasarkan tiga pertanyaan penelitian. Hasil analisis menunjukkan bahwa blockchain memfasilitasi pergeseran menuju audit real-time atau berkelanjutan melalui fitur transparansi, kekekalan data, akuntansi triple-entry, dan otomatisasi via smart contracts. Adopsi blockchain menuntut akuntan dan auditor menguasai kompetensi teknis baru (pemahaman blockchain/DLT, analisis data, keamanan siber) dan non-teknis (pemikiran kritis, adaptabilitas, etika digital). Namun, adopsi luas terhambat oleh tantangan signifikan meliputi aspek teknologi (kompleksitas, skalabilitas, integrasi), regulasi (ketidakpastian, kurangnya standar), organisasi (biaya, resistensi, kurangnya keahlian), dan etis. Kesimpulannya, blockchain berpotensi mentransformasi audit, tetapi memerlukan adaptasi kompetensi profesi dan solusi atas hambatan yang ada.
Menuju Akuntansi Cerdas: Literasi Digital untuk Talenta Muda di Era AI. Munjirin, Munjirin; Andriani, Juwita
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i12.10226

Abstract

This study aims to understand the experiences and perceptions of young talents regarding digital literacy in the era of artificial intelligence (AI), focusing on Accounting students at SMK Muhammadiyah Larangan Brebes. This research examines how accounting literacy, understanding of digital concepts, and learning interest interact to shape young generations’ readiness to face digital transformation in the accounting field. The study employs a descriptive qualitative method, with data collected through interviews, observations, and documentation. The data were analyzed using a thematic approach to identify patterns of understanding, learning behavior, and student motivation in utilizing AI-based technologies. The findings reveal that students possess a fairly good understanding of digital accounting literacy, although it remains limited to technical aspects. A deeper understanding of digital concepts has been shown to enhance students’ curiosity and learning motivation. Moreover, the integration of AI technology in the learning process fosters adaptive thinking and a positive attitude toward technological change. Teachers play an essential role in guiding students to comprehend both the function and ethics of AI use in professional accounting contexts.Overall, this study concludes that digital literacy is not merely related to technical skills but also encompasses cognitive and affective aspects that shape young talents’ preparedness in the AI era. Accounting literacy, digital concepts, and learning interest work synergistically to develop an adaptive, critical, and competitive young generation amid ongoing digital transformation
Co-Authors Arifah, Amalina Nur Eka Setyaputri, Khairina Ilham Ilham Indan, Farinza Tiara Indani, Farinza Tiara Luthman, Awang Yacoub Miftahul Falah Mufatichien, Hilmawan Arief Munjirin, Munjirin Nur Arifah, Amalina Riskanita, Dinda Sulistyowati, Andita Wahyuningsih, Adityas