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All Journal Diponegoro Journal of Accounting Jurnal Dinamika Akuntansi JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Fokus Ekonomi Jurnal ULTIMA Accounting Jurnal STIE Semarang (Edisi Elektronik) Asia Pacific Fraud Journal Jurnal Ilmu Manajemen dan Akuntansi Terapan International Journal of Economics, Business and Accounting Research (IJEBAR) JOURNAL SCIENTIFIC OF MANDALIKA (JSM) International Journal of Business, Technology, and Organizational Behavior (IJBTOB) JRABA
Totok Dewayanto
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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Journal : Fokus Ekonomi

 1 
EXPLORING THE ROLE OF BLOCKCHAIN TECHNOLOGY IN ENHANCING FINANCIAL STATEMENT TRANSPARENCY THROUGH TRIPLE-ENTRY ACCOUNTING: A SYSTEMATIC LITERATURE REVIEW Dewayanto, Totok; Irmadhani, Aldina Syifa Nur; Luhgiatno, Luhgiatno
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 20, No 1 (2025): June 2025
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.20.1.146-158

Abstract

This research examines the potential of blockchain technology and Triple-Entry Accounting (TEA) in improving financial statement transparency, replacing the double-entry system that is vulnerable to manipulation. Blockchain-based TEA enables encrypted and real-time immutable records, as well as integration with smart contracts for process automation and efficiency. Through the Systematic Literature Review method, an analysis of 30 articles shows that blockchain and DLT improve data reliability and accuracy, while smart contracts reduce errors and speed up reporting. However, the implementation of these technologies still faces various barriers such as high costs, technical limitations, institutional resistance, and regulatory uncertainty, especially in Indonesia. In addition, there is a lack of academic literature that discusses the application of TEA in depth. Therefore, further research is needed to explore the empirical application of TEA, the development of auditing standards, and updating the competencies of the accounting profession in the digital era.
NLP-BERT AND OPTIMIZATION OF EFFICIENCY-SECURITY IN BLOCKCHAIN-ACCOUNTING SMART CONTRACTS Dewayanto, Totok
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 19, No 1: June 2024
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.19.1.145-151

Abstract

In the evolving digital era, blockchain-based accounting systems leveraging smart contracts are increasingly crucial. Blockchain, known for its transparency and security, faces challenges in the efficiency and security of smart contracts, necessitating innovative solutions. This research explores the potential of Natural Language Processing (NLP) technology such as BERT to enhance these aspects within smart contracts. Grounded in blockchain and smart contract theories, the study investigates BERT's use in detecting financial fraud and improving transaction security. The research methodology employs Bibliometric Analysis with a PICO approach to formulate research questions and gather relevant data. Bibliometric analysis provides deeper insights into current developments and challenges in this field. The analysis reveals trends in document production, author collaborations, and keywords related to blockchain and BERT. Co-occurrence networks and thematic maps highlight the significance and relevance of these terms in the context of blockchain and smart contracts. In conclusion, this study makes a significant contribution to understanding how NLP technology can be optimized to enhance the efficiency and security of smart contracts in blockchain-based accounting systems. Further research is essential to develop BERT optimization in this context.
Co-Authors Adrian, Fariz Hudi Caseba, Farah Labibah Dewi, Finecia Shinta Dwi Ratmono Fahrezi, Moh. Nanda Putra Firawan, Panji Aldy Firdaus, Faiq Fadhil Hanin, Ghalizha Failazufah Hastuti, Indhi Herlina Herlina Hidayat, Kira Ninda Sarasati Indah, Indah Dwi Novianti Irmadhani, Aldina Syifa Nur Malik, Muhammad Fahad Marsono Nadia Husnaningtyas Nugraha, Agung Setya Nur Cahyonowati Prasetyo, Sindu Putra, Idam Manik Setia Rahadiansyah, Arief Raharjo, Hana Jovita Sari Indra Pratama Silaen, Raymonth Pieter Syahronny, Muhammad Ray Tarissa, Berliana Via