JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
Vol. 12 No. 3 (2026): Juni 2026

Peran Teknologi Blockchain dalam Meningkatkan Transparansi dan Efisiensi Transaksi Business-to-Business (B2B): Systematic Literature Review

Nurhaeni Sikki (Universitas Sangga Buana)
Meyustina Noviantika Sitohang (Universitas Sangga Buana)
Karina Agusta Putri (Universitas Sangga Buana)
Megawati Sitohang (Universitas Sangga Buana)
Juliyanti Harar (Universitas Sangga Buana)



Article Info

Publish Date
01 Jun 2026

Abstract

This study examines the role of blockchain technology in building digital trust and increasing the transparency and efficiency of Business-to-Business (B2B) transactions through a Systematic Literature Review (SLR) approach. A literature search was conducted in the Scopus database, referring to PRISMA guidelines, and limited to English-language journal articles relevant to the B2B context. Descriptive and thematic analyses were used to map publication trends, research distribution, and study focus. The results indicate that blockchain is positioned as a B2B transaction infrastructure based on immutable ledgers, smart contracts, and cross-organizational interoperability. Despite its widely recognized potential, the literature is still dominated by conceptual and sectoral studies, with limited empirical evidence across industries and challenges of scalability and regulation.

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Journal Info

Abbrev

jemsi

Publisher

Subject

Economics, Econometrics & Finance

Description

JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) is an electronic independent international scientific and academic journal that aims to publish scholars’ original and high-quality manuscripts and reports in all fields of business. JEMSI adheres to an open access policy to accelerate the ...