Balance : Jurnal Akuntansi dan Bisnis
Vol. 11 No. 1 (2026): Balance : Jurnal Akuntansi dan Bisnis

Peran Blockchain dalam Akuntansi Sektor Publik: Analisis Bibliometrik

Desiana Rachmawati (Universitas Tidar)
Dwike Rachmaningtyas (Universitas Pembangunan Nasional “Veteran” Yogyakarta)
Rischa Inung Fauziah (Universitas Tidar)
Fandi Galang Wicaksana (Universitas Tidar)



Article Info

Publish Date
01 Jun 2026

Abstract

This study maps the development and research direction of blockchain applications in public sector accounting using a bibliometric approach. A total of 58 Scopus-indexed articles published between 2017 and 2025 were analyzed using keyword co-occurrence and visualized through VOSviewer. The findings indicate a significant increase in publications, particularly during 2021–2025, reflecting growing academic interest. Computer science dominates the field, followed by business, management, and accounting, highlighting its multidisciplinary nature. Citation analysis reveals a mix of highly influential foundational studies and emerging recent works. However, collaboration networks among authors, institutions, and countries remain limited and not yet globally integrated. Keyword co-occurrence analysis shows blockchain as the central theme, with a shift from technical aspects toward applications in accounting, auditing, and governance. Overall, this research confirms that blockchain studies in the public sector are in a growth and maturation phase with substantial future potential.

Copyrights © 2026






Journal Info

Abbrev

balance

Publisher

Subject

Economics, Econometrics & Finance

Description

Balance, p-ISSN 2548-7523 and e-ISSN 2613-8956, is a peer-reviewed journal managed by the Accounting Study Program, Faculty of Economics and Business, Universitas Muhammadiyah Palembang, and published by Universitas Muhammadiyah Palembang. It is published twice a year (June and November). Balance is ...