Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal International Journal of Economics, Management, Business, and Social Science International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS)
Heni Suryanti
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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THE SOLUTIONS OF BLOCKCHAIN TECHNOLOGY IN ACCOUNTING PERSPECTIVE: A SYSTEMATIC LITERATURE REVIEW Heni Suryanti; Dhieka Avrilia Lantana; Syamsudin; Kumba Digdowiseiso
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 6 (2023): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i6.1311

Abstract

The emergence of blockchain technology has the potential to revolutionize the accounting field with substantial consequences. These challenges encompass issues in traditional accounting practices, such as the potential for fraudulent activities, human mistakes, and manipulation of data. The objective of this study is to assess the potential of blockchain technology as a means to address these issues from an accounting standpoint. The employed approach is Systematic Literature Review (SLR), which entails a thorough exploration and examination of relevant literature. The findings of this systematic literature review (SLR) demonstrate that the utilization of blockchain technology in the field of accounting holds the promise of enhancing security, transparency, and efficiency in financial record-keeping and reporting. Blockchain technology also facilitates the implementation of triple-entry based accounting principles and real-time reporting, thereby enhancing financial performance. Furthermore, blockchain provides a robust level of data security via advanced encryption technology. Despite the existing technical and regulatory obstacles, the advantages presented by blockchain technology in the field of accounting are substantial and have the capacity to revolutionize accounting methodologies entirely. The study concludes that blockchain technology holds significant potential in addressing various challenges in accounting, enhancing the accuracy of financial information, and reinforcing integrity throughout the accounting process.
The Influence of Auditors Professional Skepticism, Responsibility, and Independence on Audit Quality In Public Auditors in West Java Heni Suryanti; Asyari; Padri Achyarsyah; Andi Pallawagau
International Journal of Economics, Management, Business, and Social Science (IJEMBIS) Vol. 6 No. 1 (2026): January, 2026
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ae18jh86

Abstract

The research aims to determine and analyze the influence of professional skepticism on audit quality, independence on audit quality, and accountability on audit quality. This research was conducted on auditors who work at Public Accounting Firms (KAP) in the West Java region. The research population was 160 KAP. And sampling was carried out randomly with a total of 40 KAPs. The research methodology was quantitative descriptive by distributing questionnaires. Data processing uses the SPSS 21 application. Data measurement is carried out through validity and reliability testing, normality tests, and autocorrelation tests. Hypothesis testing is carried out using multiple linear regression. The research results show that independence has a significant positive effect on audit quality. Responsibility or accountability has a significant positive effect on audit quality. And professional skepticism has a significant positive effect on audit quality. The R-square determination test shows that the three research variables are able to contribute to influencing audit quality, 75.3 percent of which is influenced by other factors.
Co-Authors Andi Pallawagau Asyari Dhieka Avrilia Lantana Kumba Digdowiseiso, Kumba Padri Achyarsyah Syamsudin