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p-Index From 2020 - 2025
0.408
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This Author published in this journals
All Journal Dinasti Accounting Review
Putra, Heldy Eka
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Economics, Econometrics & Finance

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The Role of Integration of Blockchain Technology and Accounting Information Systems on Corporate Financial Efficiency: Literature Review Ananta, Yorasakhi; Fitri, Salsabila Dwi; Putra, Heldy Eka
Dinasti Accounting Review Vol. 1 No. 4 (2024): Dinasti Accounting Review (April - June 2024)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v1i4.1814

Abstract

The development of digital technology has driven a major transformation in accounting practices, especially through the integration of blockchain technology and accounting information systems (AIS). This literature study aims to examine how the implementation of both technologies contributes to improving the financial efficiency of companies. Using a literature review method of articles published between 2018 and 2025, it was found that blockchain offers high transparency, reliability, and security of financial data, while AIS supports the acceleration of reporting and decision-making processes. The combination of the two has been proven to reduce transaction costs, accelerate internal audits, and improve reporting accuracy. Although its implementation still faces a number of challenges such as initial costs and technological readiness, the long-term benefits obtained make this integration a potential strategy to significantly improve financial efficiency. This study emphasizes the importance of managerial support and organizational readiness in adopting digital transformation as a whole.
The Impact of Sustainability Reporting and Digital Accounting Systems on the Financial Performance of Corporations Muliawan, Adi; Fitri, Salsabila Dwi; Putra, Heldy Eka
Dinasti Accounting Review Vol. 1 No. 4 (2024): Dinasti Accounting Review (April - June 2024)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v1i4.1816

Abstract

This article examines the impact of sustainability reporting and digital accounting systems on corporate financial performance. Through a systematic review of current literature, it is found that transparent sustainability reporting and adoption of digital accounting technology can improve operational efficiency and investor confidence, which ultimately have a positive impact on corporate financial performance. However, challenges such as implementation costs and regulatory uncertainty remain obstacles to the implementation of both aspects. This article also details findings from various journals that highlight the positive relationship between sustainability reporting and financial performance, as well as the tangible benefits of digital accounting systems in strategic decision making. This study provides a solid foundation for the development of an integrative model between sustainability and digitalization in corporate accounting practices.
Co-Authors Ananta, Yorasakhi Fitri, Salsabila Dwi Muliawan, Adi