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All Journal Global Financial Accounting Journal Wiga : Jurnal Penelitian Ilmu Ekonomi Business Management Research
Ananta Wahyu Sasongko
Department Of Accounting, Faculty Of Economics And Business, University Of Merdeka Malang, Malang, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Triple-Entry Accounting Based on Blockchain Technology: How Can It Be Implemented in Indonesia? Ananta Wahyu Sasongko; Putriana Sriwijianingsih; Farhani Kautsar Nugraha
Global Financial Accounting Journal Vol 7 No 1 (2023)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v7i1.7467

Abstract

Purpose - This study focuses on finding solutions for Indonesian accountants to apply triple-entry accounting (TEA) based on blockchain technology (BT). The aim of this study is to raise the general level of understanding and awareness about Blockchain Technology (BT)-based Triple-Entry Accounting (TEA). Furthermore, this article explores the possibility of implementing BT-based TEA in Indonesia, which still uses the double-entry accounting (DEA) system in daily practice. Research Method - This study used a qualitative methodology as a literature review and case study to analyze various academics' theories, attitudes, and opinions on TEA. Findings - The TEA method has undergone extensive research worldwide and offers benefits far superior to the double-entry accounting system (DEA), which the accounting industry has employed for over five centuries. However, the lack of a legal framework in Indonesia and the possible high cost of recognition means that the implementation of a BT-based TEA in Indonesia has yet to start. Implication - This research was conducted to help accountants, regulators, and business researchers know the role of BT in the potential implementation of TEA and the need to implement it to develop a new accounting system that provides better usability, security, and predictive functions than DEA. We also want to motivate more accounting researchers, accounting practitioners, and accounting regulators in Indonesia to get to know and further apply BT in accounting. We hope this article can generate insights into the knowledge and insights on implementing the BT-based TEA system.
Sharia-Based Corporate Social Responsibility Disclosures for Responsible Innovation: What are the Benefits to Overcome the Grand Challenge? Sasongko, Ananta Wahyu; Nugraha, Farhani Kautsar
Business Management Research Vol 2, No 1 (2023): January 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/bismar.v2i1.9716

Abstract

The grand challenges of poverty, inequality, hunger, war, climate change, and deforestation impede the advancement of sustainable development. These difficulties can only be addressed by fundamental changes in behavior, production modes and processes, and business practices in general. In this paper, we will create the notion of corporate social responsibility disclosures (CSRD) based on shari’ah and analyze the potentials and limitations for the advancement of sustainable development and overcome the grand challenge. This study approach incorporates theoretical and empirical insights into the ways in which alternative forms of CSRD might assist in addressing grand challenges. Thus, the study provides examples of CSRD and corporate governance that might assist in producing ideas that do good and avoid harm in order to solve this worldwide issue. However, this study is limited by the researcher’s subjectivity, which has a significant impact on the outcome of proposing a new form of CSRD to address humanity’s grand challenges.
The Concept of Blockchain-Based Triple Entry Accounting in Indonesia Nugraha, Farhani; Sasongko, Ananta
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 14 No. 1 (2024): March 2024
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v14i1.1229

Abstract

The business world, especially accounting and financial reporting, is experiencing disruptions due to a new technology called blockchain. By using blockchain technology in business, important information within the company becomes well integrated. However, in Indonesia, the development of blockchain both in concept and practice is still very slow. This paper aims to examine the blockchain-based triple entry accounting concept that exists and is developing in Indonesia using a literature review. As a result, Indonesia can apply blockchain-based triple entry accounting to increase transparency, reduce the level of fraud, and increase tax convenience. So, this paper provides regulation implications so that the government develops standardization of the application of blockchain technology.
Co-Authors Farhani Kautsar Nugraha Putriana Sriwijianingsih