đ
04 June 2025
DOI: 10.34152/fe.20.1.146-158
EXPLORING THE ROLE OF BLOCKCHAIN TECHNOLOGY IN ENHANCING FINANCIAL STATEMENT TRANSPARENCY THROUGH TRIPLE-ENTRY ACCOUNTING: A SYSTEMATIC LITERATURE REVIEW
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Sekolah Tinggi Ilmu Ekonomi Pelita Nusantara
đ Abstract
This research examines the potential of blockchain technology and Triple-Entry Accounting (TEA) in improving financial statement transparency, replacing the double-entry system that is vulnerable to manipulation. Blockchain-based TEA enables encrypted and real-time immutable records, as well as integration with smart contracts for process automation and efficiency. Through the Systematic Literature Review method, an analysis of 30 articles shows that blockchain and DLT improve data reliability and accuracy, while smart contracts reduce errors and speed up reporting. However, the implementation of these technologies still faces various barriers such as high costs, technical limitations, institutional resistance, and regulatory uncertainty, especially in Indonesia. In addition, there is a lack of academic literature that discusses the application of TEA in depth. Therefore, further research is needed to explore the empirical application of TEA, the development of auditing standards, and updating the competencies of the accounting profession in the digital era.
đ Keywords
#Blockchain; Triple-Entry Account-ing (TEA); Smart Contract; Financial State-ments; Financial Reports; Distributed Ledger Technology (DLT).
âšī¸ Informasi Publikasi
Tanggal Publikasi
04 June 2025
Volume / Nomor / Tahun
Volume 20, Nomor 1, Tahun 2025
đ HOW TO CITE
Dewayanto, Totok; Irmadhani, Aldina Syifa Nur; Luhgiatno, Luhgiatno, "EXPLORING THE ROLE OF BLOCKCHAIN TECHNOLOGY IN ENHANCING FINANCIAL STATEMENT TRANSPARENCY THROUGH TRIPLE-ENTRY ACCOUNTING: A SYSTEMATIC LITERATURE REVIEW," Fokus Ekonomi : Jurnal Ilmiah Ekonomi, vol. 20, no. 1, Jun. 2025.
ACM
ACS
APA
ABNT
Chicago
Harvard
IEEE
MLA
Turabian
Vancouver
Download Citation
0
Sitasi
Cek Google Scholar