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All Journal Jurnal Ilmiah Wahana Akuntansi Community Development Journal: Jurnal Pengabdian Masyarakat International Journal of Engagement and Empowerment (IJE2) Journal of Artificial Intelligence and Digital Business Balance: Jurnal Akuntansi, Auditing, dan Keuangan Indonesian Journal of Accounting and Governance
Surya Anugrah
STMIK AMIKOM Yogyakarta
Humanities Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Jurnal Ilmiah Wahana Akuntansi

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Akuntansi Keuangan dalam Era Digital: Peran Teknologi Blockchain dan AI dalam Transparansi dan Akuntabilitas Handarini, Dwi; Anugrah, Surya; Suyono, Windy Permata; Puspa, Eka Septariana
Jurnal Ilmiah Wahana Akuntansi Vol. 19 No. 2 (2024): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/Wahana.19.0217

Abstract

The development of digital technology has changed various aspects of financial accounting, particularly in terms of transparency and accountability. Two key technologies that have the potential to revolutionise modern accounting systems are Blockchain and Artificial Intelligence (AI). Blockchain offers a secure, transparent, and immutable record-keeping system, while AI is able to automate the analysis of large amounts of data and detect suspicious patterns. This article aims to review the literature related to the implementation of Blockchain and AI in financial accounting and analyse their impact on transparency and accountability. The review shows that although these two technologies have great benefits, there are still various challenges such as immature regulations, limited technological infrastructure, and the readiness of human resources in the accounting industry.
Co-Authors Dwi Handarini, Dwi Fhadira, Dinda Marsa Firnanda, Rio Hermawan, Sabo Irawan, Kania Allya Johari, Razana Juhaida Khairunnisa, Hera Musyaffi, Ayatullah Michael Puspa, Eka Septariana Rida Prihatni Rizki Firdausi Rachma Dania Sudiati, Rochma Suryono, Windy Permata Suyono, Windy Permata Wida Aristanti, Wida Yuliana, Christina