Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Fokus Ekonomi
Irmadhani, Aldina Syifa Nur
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 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.
Co-Authors Totok Dewayanto