Pengaruh Teknologi Blockchain Terhadap Proses Audit (Sebuah Tinjauan Literatur)
DOI:
https://doi.org/10.37338/jaab.v7i1.463Keywords:
Blockchain, Audit, Accounting, EfficiencyAbstract
Blockchain technology has a significant impact on audit practices, especially in improving the efficiency, effectiveness, and reliability of financial information. This technology offers advantages in the form of data transparency, transaction immutability, and real-time access that allow audits to be carried out continuously. This study aims to examine the influence of blockchain technology on the audit process and identify the challenges and opportunities for its implementation in the context of audit practices in Indonesia. The method used is a systematic literature review of various accredited scientific publications over the past decade (2014–2024). The results of the study show that blockchain is able to accelerate the data verification process, minimize the risk of errors, and encourage integration between accounting and audit systems. However, the implementation of this technology still faces obstacles in the form of limited technical competence of auditors, uneven infrastructure, and the need to adapt to a digital-based audit approach. Therefore, a capacity building strategy and increasing technological literacy are needed in the accounting profession to support optimal blockchain implementation
References
Adrian, F. H., & Dewayanto, T. (2024). Integrasi Blockchain Dan Artificial Intelligence Pada Kurikulum Akuntansi: Systematic Literature Review. Diponegoro Journal of Accounting, 13(3), 1–13. Diambil dari https://ejournal3.undip.ac.id/index.php/accounting/article/view/46059
Anis, A. (2023). Blockchain in accounting and auditing: unveiling challenges and unleashing opportunities for digital transformation in Egypt. Journal of Humanities and Applied Social Sciences, 5(4), 359–380. https://doi.org/10.1108/JHASS-06-2023-0072
Bonyuet, D. (2020). Overview and Impact of Blockchain on Auditing. The International Journal of Digital Accounting Research, 31–43. https://doi.org/10.4192/1577-8517-v20_2
Comert, O. (2020). Blockchain revolution: how the technology behind bitcoin and other cryptocurrencies is changing the world. GSI Articletter 272. Diambil dari https://heinonline.org/HOL/LandingPage?handle=hein.journals/gsiartc23&div=25&id=&page=
Cong, L. W., & He, Z. (2019). Blockchain Disruption and Smart Contracts. The Review of Financial Studies, 32(5), 1754–1797. https://doi.org/10.1093/rfs/hhz007
Coyne, J. G., & McMickle, P. L. (2017). Can Blockchains Serve an Accounting Purpose? Journal of Emerging Technologies in Accounting, 14(2), 101–111. https://doi.org/10.2308/jeta-51910
Dadhich, M., Opoku-Mensah, E., Kant Hiran, K., Akwasi Gyamfi, B., Tuffour, P., & Mahmoud, A. (2024). Exploring the mediating roles of social networks and trust in the blockchain-social sustainability nexus. Journal of Economic Policy Reform, 27(3), 293–315. https://doi.org/10.1080/17487870.2024.2364649
Dai, J., & Vasarhelyi, M. A. (2017). Toward Blockchain-Based Accounting and Assurance. Journal of Information Systems, 31(3), 5–21. https://doi.org/10.2308/isys-51804
Daneshgar, F., Ameri Sianaki, O., & Guruwacharya, P. (2019). Blockchain: A Research Framework for Data Security and Privacy. In Advances in Intelligent Systems and Computing, vol 927 (hal. 966–974). Cham: Springer International Publishing. https://doi.org/10.1007/978-3-030-15035-8_95
De Andrés, J., & Lorca, P. (2021). On the impact of smart contracts on auditing. International Journal of Digital Accounting Research, 21(June), 155–181. https://doi.org/10.4192/1577-8517-v21_6
Garanina, T., Ranta, M., & Dumay, J. (2022). Blockchain in accounting research: current trends and emerging topics. Accounting, Auditing & Accountability Journal, 35(7), 1507–1533. https://doi.org/10.1108/AAAJ-10-2020-4991
Ghayvat, H., Pandya, S., Bhattacharya, P., Zuhair, M., Rashid, M., Hakak, S., & Dev, K. (2022). CP-BDHCA: Blockchain-Based Confidentiality-Privacy Preserving Big Data Scheme for Healthcare Clouds and Applications. IEEE Journal of Biomedical and Health Informatics, 26(5), 1937–1948. https://doi.org/10.1109/JBHI.2021.3097237
Handoko, R. M., Trisna, B. B. A. A., Pratama, R. D., & Parhusip, J. (2024). Implementasi Blockchain Untuk Keamanan Sistem Pembayaran Digital dan Optimasi Transaksi Keuangan ( Studi Kasus Industri Fintech di Indonesia ). Teknik: Jurnal Ilmu Teknik dan Informatika, 4(2), 64–74. https://doi.org/https://doi.org/10.51903/teknik.v4i2.589
Indri, I. S. (2024). Regulatory Sandbox dan Implementasi pada Inovasi berbasis Financial Technology (Fintech). Journal of Law and Administrative Science, 2(1), 14–24. https://doi.org/10.33478/jlas.v2i1.16
Kurniati, P. S., & Suryanto. (2021). ACCOUNTING INFORMATION SYSTEMS IN INDONESIA: A CASE STUDY. Management and Accounting Review, 20(2). https://doi.org/10.24191/MAR.V20i02-05
Lame, G. (2019). Systematic literature reviews: An introduction. Proceedings of the International Conference on Engineering Design, ICED, 2019-Augus(August), 1633–1642. https://doi.org/10.1017/dsi.2019.169
Luo, M., Rabetti, D., & Yu, S. (2025). Blockchain Adoption and Audit Quality. Rochester, NY: Social Science Research Network. https://doi.org/10.2139/ssrn.5074602
Nowiński, W., & Kozma, M. (2017). How can blockchain technology disrupt the existing business models? Entrepreneurial Business and Economics Review, 5(3), 173–188. https://doi.org/10.15678/EBER.2017.050309
Peters, G. W., & Panayi, E. (2016). Understanding modern banking ledgers through blockchain technologies: Future of transaction processing and smart contracts on the internet of money. New Economic Windows, 239–278. https://doi.org/10.1007/978-3-319-42448-4_13
Saputra, S., Ardiansyah, L. Y., & Hayati, R. N. (2024). Transformasi Pelaporan Akuntansi Realtime Berbasis Blockchain Untuk Perkembangan Bisnis. Income : Digital Business Journal, 2(2), 71–82. https://doi.org/10.30812/income.v2i2.4217
Sari, D., Ubaidillah, M., Umma, I., Prayogo, I., Citradewi, A., Dapi, M. D., … Yahya, M. R. (2024). AKUNTANSI KEUANGAN MENENGAH 1. Tangguh Denara Jaya Publisher. Diambil dari https://repository.tdjpublisher.com/index.php/katalogtdj/article/view/89
Saura, R., Dwiharyadi, A., & Afni, Z. (2023). Metode Pembelajaran Mata Kuliah Audit: Apakah Sudah Relevan? Journal of Applied Accounting And Business, 5(2), 94–101. https://doi.org/10.37338/jaab.v5i2.244
Tan, B. S., & Low, K. Y. (2019). Blockchain as the Database Engine in the Accounting System. Australian Accounting Review, 29(2), 312–318. https://doi.org/10.1111/auar.12278
Tavares, M. C., Azevedo, G., Marques, R. P., & Bastos, M. A. (2023). Challenges of education in the accounting profession in the Era 5.0: A systematic review. Cogent Business & Management, 10(2). https://doi.org/10.1080/23311975.2023.2220198
Turker, I., & Bicer, A. A. (2020). How to Use Blockchain Effectively in Auditing and Assurance Services. In U. Hacioglu (Ed.), Digital Business Strategies in Blockchain Ecosystems: Transformational Design and Future of Global Business (pp. 457–471) (hal. 457–471). Cham: Springer International Publishing. https://doi.org/10.1007/978-3-030-29739-8_22
Wahyudi, B. (2024a). Evolusi Audit Internal: Tantangan Dan Peluang Di Era Digital. Jurnal Real Riset, 6(1), 38. https://doi.org/10.47647/jrr
Wahyudi, B. (2024b). PELATIHAN PERENCANAAN DAN PENGELOLAAN KEUANGANKELUARGA UNTUK MENINGKATKAN KESEJAHTERAAN BAGI IBU-IBU PKK DESA TAMANGEDE KECAMATAN GEMUH KABUPATEN KENDAL. JAMET : Jurnal AbdiMas Ekonomi Terapan, 2(2), 10–16. https://doi.org/https://doi.org/10.45681/jamet.v2i2.26
Wahyudi, B. (2024c). PENGARUH KOMITE AUDIT DAN KEPEMILIKAN MANAJERIAL TERHADAP ROA (RETURN ON ASSETS). Journal of Social and Economics Research, 6(1), 1417–1423. https://doi.org/10.54783/jser.v6i1.505
Wahyudi, B. (2024d). Peningkatan Efektivitas Audit melalui Teknologi Big Data: Tinjauan Literatur. Journal of Applied Accounting And Business, 6(2), 11–19. https://doi.org/10.37338/jaab.v6i2.369
Wijaya, I. N. A., Setiana, S., & Rusyana, F. (2023). Profesional Skeptimisme Auditor dan Kualitas Audit dalam Era Blockchain (Auditor Professional Skepticism and Audit Quality in The Blockchain Era). Akuntansi Bisnis & Manajemen ( ABM ), 30(2). https://doi.org/10.35606/jabm.v30i2.1278
Wilson, Yulian, C., Irwanto, R., Angtonius, F., Siahaan, P. Y., & Ng, J. (2024). Analisis Implementasi Teknologi Blockchain dalam Meningkatkan Transparansi dan Kepercayaan di Sektor Keuangan di Indonesia. Jurnal Sistem Informasi dan Ilmu Komputer, 2(4), 9–31. https://doi.org/https://doi.org/10.59581/jusiik-widyakarya.v2i2.4158
Yermack, D. (2017). Corporate Governance and Blockchains. Review of Finance, 21(1), rfw074. https://doi.org/10.1093/rof/rfw074
Yfantis, V., Leligou, H. C., & Ntalianis, K. (2021). New development: Blockchain—a revolutionary tool for the public sector. Public Money & Management, 41(5), 408–411. https://doi.org/10.1080/09540962.2020.1821514
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Bambang Wahyudi, Milatina Laksmita Dewi, Nurifa Laksmitasari Azizah
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
