JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal)
Vol. 12 No. 1 (2026): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2026

Potensi Karbon Biru Kepulauan Dan Akuntansi Blockchain: Studi Literatur

Malawat, Fadli Fendi (Unknown)
Hamizar, Arizal (Unknown)
Hanifah, Hanifah (Unknown)
Buton, Farly (Unknown)
Kelarat, Almi Saputra (Unknown)
Fitri, Wa Ode (Unknown)



Article Info

Publish Date
12 Jan 2026

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.

Copyrights © 2026






Journal Info

Abbrev

JRAK

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi dan Bisnis (JRAK) diterbitkan oleh Politeknik LP3I Bandung bekerja sama dengan Program Studi Akuntansi Politeknik LP3I Bandung secara berkala (setiap enam bulan). Tujuan jurnal ini adalah untuk mempublikasikan hasil riset maupun pemikiran akuntansi dan atau keuangan yang ...