Article Per Year (5 Year)
p-Index From 2021 - 2026
4.449
P-Index
This Author published in this journals
All Journal Indonesian Journal of Business and Entrepreneurship (IJBE) Jurnal Promosi Pendidikan Ekonomi MIX : Jurnal Ilmiah Manajemen IMAGE GEA, Jurnal Pendidikan Geografi Global Review of Islamic Economics and Business Jurnal Ekonomi dan Bisnis Jurnal Riset Akuntansi dan Keuangan JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Pendidikan Akuntansi dan Keuangan Jurnal EDUCATIO: Jurnal Pendidikan Indonesia The International Journal of Business Review (The Jobs Review) JURNAL AKUNTANSI JASF (Journal of Accounting and Strategic Finance) JBMR: Journal of Business and Management Review Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Science and Society (IJSOC) Edukasia: Jurnal Pendidikan dan Pembelajaran Indonesian Management and Accounting Research Jurnal Penjaminan Mutu Journal of Islamic Economics and Business JRAP (Jurnal Riset Akuntansi dan Perpajakan) Economics Professional in Action (E-Profit) International Journal of Entrepreneurship and Sustainability Studies West Science Business and Management NHI Hospitality International Journal Moneta : Journal of Economics and Finance Jurnal Pendidikan Ilmu Sosial INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen JIES : Journal of Islamic Economics Studies
Ikaputera Waspada, Ikaputera
Unknown Affiliation
Religion Arts Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Mathematics Social Sciences Other

Published : 41 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 41 Documents
Search

 1   2   3   4   5 
Enhancing Corporate Governance with Blockchain and Smart Contracts: A Systematic Review of Agency Conflict Mitigation Prasetia, Arus Reka; Perdananti, Primanola; Waspada, Ikaputera; Sari, Maya
Moneta : Journal of Economics and Finance Vol. 4 No. 1 (2026): January 2026
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v4i1.1249

Abstract

Agency conflicts remain a persistent challenge in corporate governance because information asymmetry and misaligned incentives can weaken monitoring and accountability. This systematic literature review synthesizes international empirical evidence on how blockchain and smart contracts relate to agency conflict mitigation and governance outcomes, and it clarifies boundary conditions and implications for Agency Theory. We followed PRISMA reporting guidance and searched Scopus for English journal articles published between 2018 and 2025. After title, abstract, and full-text screening, 13 empirical studies were included for quality appraisal and thematic narrative synthesis. Across contexts, blockchain adoption or innovation intensity is most consistently associated with improved information environments, including higher transparency and reporting quality and lower opportunism related proxies, and it is also associated with improved investment efficiency and selected compliance and risk outcomes. Evidence on smart contracts is substantially thinner. Smart contracts are explicitly analysed in one case study and they are discussed secondarily in one additional study, while none of the large sample quantitative studies operationalises smart contract use as a distinct construct. The synthesis indicates that governance benefits depend on data integrity supported by internal controls, external monitoring and assurance capacity, and regulatory and legal alignment that enables auditability and enforceability. Overall, blockchain-enabled corporate governance is best interpreted as governance by system design that complements conventional mechanisms and motivates future research on measurable smart contract use cases and stronger causal identification.
Co-Authors -, Rasto Alwinda Manao amilusholihah Amir Machmud, Amir Anggraini, Afriska Yuni Anggreini, Citra Ayu Nurwitasari bakri, Yusup syarifudin Budhi Pamungkas Gautama, Budhi Dahlan, Dadang - Disman, Disman Dwi Fitrizal Salim Dwi Nurhayati, Dwi Eeng Ahman, Eeng Endang Supardi, Endang Fanji Wijaya Firman Hidayat Groda, Selvi Permata Gunawan, Ashari Hari Mulyadi, Hari Heliola, Sandra Heny Hendrayati Heryana, Toni Ilham Muhammad Imas Purnamasari Indriyani Handyastuti Iwan Kurniawan Iwan Kurniawan Khamiliyah, Lili Kurniawati , Susanti Maya Sari Mayasari Mayasari, Mayasari Mughni, Gilman Muhamat, Amirul Afif Mulyani, Heni Mutiya Oktariani Nadeak, Thomas Navik Istikomah Ningsih, Meidiana Mulya Norisnita, Muazila Nugraha Nugraha Nugraha Nurrahmatullah, Muh. Fiqri Perdananti, Primanola Pranata, Rengga Madya Prasetia, Arus Reka Prasetio, Bayu Purnomo, Budi S Rasto, Rasto Rihidima, Lidya Veronica Christy Rizka Annisa Salsabila, Dilla Cipta Sari, Maya Macia Silalahi, Binsar Simangunsong, Marta Florentina Sobana , Dadang Husen Solihat, Asri Suwatno Suwatno Tia Yuliawati Triansyah, Fadli Agus Utama, Wahyudayanto Vemy Suci Asih, Vemy Suci Willma Fauzzia Yulandri, Elsa