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Tracing the Evolution of Blockchain in Accounting: A Bibliometric Analysis INDAH SYAFA'ATUL ULA; Totok Dewayanto
Journal of Applied Accounting and Taxation Vol. 9 No. 2 (2024): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v9i2.7754

Abstract

Abstract. Blockchain has emerged as a technology that will change the field of accounting. This technology offers unmatched transparency, security and efficiency in financial transactions and reporting. This research explores the potential of blockchain to revolutionize accounting practices, teaching in improving the accuracy, security and reflection of financial data. Using bibliometric analysis and PRISMA flow charts, this research analyzes trends and developments in blockchain research in the accounting field from 2019 to 2024. This research uses bibliometric analysis tools from R-Packages software and Biblioshiny WebInterface. This analysis is based on data from the Scopus database, identifying publication patterns, collaboration networks, and influential journals. This research uses the Technology-Organization-Environment (TOE) framework to understand the factors that influence the application of blockchain in accounting. By integrating bibliometric methods with the TOE framework, this research offers a detailed examination of blockchain's impact on accounting, as well as highlighting key areas for further research. These findings aim to support accounting professionals in effectively utilizing blockchain technology to improve operational efficiency and prevent fraud, as well as contribute to the wider adoption and integration of blockchain in the accounting field. Keywords: Blockchain, Accounting, Bibliometric Analysis, Scopus, R-Packages, Biblioshiny, Publication Trends, Citations.
Triadic digital integration for industrial resilience in industry 5.0: A systematic literature review Totok Dewayanto
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 8 No. 1 (2026): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jbis.v8i1.366

Abstract

The convergence of Blockchain, Internet of Things (IoT), and Artificial Intelligence (AI) marks a paradigmatic shift toward more resilient and sustainable industrial ecosystems within the Industry 5.0 framework. Purpose: To synthesize empirical and conceptual evidence on the triadic integration of Blockchain-IoT-AI concerning supply chain resilience, data security, and industrial sustainability in the context of Industry 5.0. Method: A Systematic Literature Review (SLR) following the PRISMA 2020 protocol. A systematic search of the Scopus database yielded 2,945 initial records, subsequently filtered through bibliometric screening (excluding 2,875 records), producing 70 records passing initial screening. Of these 70, 45 were excluded after full-text eligibility assessment, resulting in 25 high-quality final studies published from 2022 to 2026, comprising 10 Foundational [F] and 15 Validation [V] studies drawn from 19 unique journals with contributions from 68 authors. Findings: Blockchain-IoT integration significantly enhances product transparency and traceability across sectors. Digital Twin facilitates real-time operational optimization. A Knowledge Graph (30 nodes, 49 edges, density 11.3%) identifies Supply Chain (degree=8) and Blockchain (degree=7) as primary conceptual hubs. Five critical research gaps were identified: Metaverse×Blockchain, Digital Twin×Resilience, Circular Economy×IoT, Smart Grid×SC, and Computer Vision×Multi-domain. Conclusion: The triadic integration construct offers both a theoretical framework and practical roadmap for Industry 5.0 adoption, with selectivity at 0.85% (25 of 2,945 initial records) ensuring high-quality synthesis