Jurnal Ilmiah Akuntansi Peradaban
Vol 8 No 2 (2022)

BLOCKCHAIN TECHNOLOGY IN MSME BOOKKEEPING IN INDONESIA

Mirna Amirya (Accounting Department Faculty of Economics and Business Brawijaya University)



Article Info

Publish Date
01 Aug 2022

Abstract

Blockchain technology is experiencing rapid development in today's digital era. Likewise with MSMEs which show the growth of business actors and an increase in their contribution to the national economy (GDP) in Indonesia. The advantages offered by blockchain technology are expected to be able to support the business operations of a business entity, one of which is the bookkeeping of MSMEs in Indonesia. This study aims to analyse the potential application and use of blockchain technology in MSME bookkeeping in Indonesia. This study uses a qualitative method with a case study approach and analysis of explanatory strategies. The data used is secondary data. The results of the study found that blockchain can be used as a technology for MSME bookkeeping in Indonesia. One of the reasons is that all accounting transactions can potentially be tracked with the blockchain. The data in this technology can be considered as relevant information due to the nature of blockchain as a technology that records and stores data that cannot be changed and manipulated. Blockchain is used as a database and data processing is still carried out using an Accounting Information System. Blockchain cannot automatically process data into information that may be needed in accounting.

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Journal Info

Abbrev

jiap

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Akuntansi Peradaban adalah jurnal yang diterbitkan dua kali dalam satu tahun yakni pada bulan Juni dan Desember oleh Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Alauddin Makassar. Jurnal Ilmiah Akuntansi Peradaban yang terbit sejak 2015 ini mengkaji ...