Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal)
Buton, Farly
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
Potensi Karbon Biru Kepulauan Dan Akuntansi Blockchain: Studi Literatur Malawat, Fadli Fendi; Hamizar, Arizal; Hanifah, Hanifah; Buton, Farly; Kelarat, Almi Saputra; Fitri, Wa Ode
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 12 No. 1 (2026): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2026
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v12i1.2779

Abstract

This study aims to systematically examine several scientific works related to blue carbon accounting in archipelagic regions and to explore the potential use of blockchain technology as an innovative solution for decentralized, transparent, and participatory carbon reporting. This study adopts a conceptual synthesis approach, The research also employs a Systematic Literature Review (SLR) method, analyzing 11 selected articles from databases such as Scopus, Web of Science, ScienceDirect, DOAJ, and Google Scholar, published between 2014 and 2024. The findings reveal that although blue carbon ecosystems hold significant economic and ecological value, carbon reporting remains dominated by top-down approaches, with limited involvement of local stakeholders. Meanwhile, blockchain technology shows promise in addressing reporting challenges through a distributed ledger system, automated verification via smart contracts, and token-based incentive schemes. The study concludes that integrating blockchain into blue carbon accounting could enhance accountability, efficiency, and equity in carbon reporting. It also recommends conducting further empirical research within the Indonesian archipelagic context to validate these findings.
Co-Authors Arizal Hamizar Fitri, Wa Ode hanifah hanifah Kelarat, Almi Saputra Malawat, Fadli Fendi