Analysing the Potential of Blockchain for the Accounting Field in Indonesia

Hartoyo, Abdulrival; Sukoharsono, Eko Ganis; Prihatiningtyas, Yeney Widya

doi:10.9744/jak.23.2.51-61

Cited by 4 publications

(12 citation statements)

References 11 publications

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“…Pada abad 20-an, sistem triple entry bookkeeping yang merupakan perluasan dari sistem double entry bookkeeping mulai dikembangkan dan dimanfaatkan sebagai sebuah paradigma yang aman dalam rangka meningkatkan kapabilitas laporan keuangan perusahaan (ELVI & Dewi, 2005;Mahaini et al, 2022;Hartoyo et al, 2021;Pratiwi, 2022). Perlu dipahami bahwa kata "Triple" dalam triple entry bookkeeping bukan berarti menggantikan pihak ketiga, melainkan komponen tambahan yaitu "trebit/hash" yang ditambahkan ke dalam sistem debit dan kredit dengan tujuan untuk menjelaskan secara kontekstual atas transaksi yang direkam (Pratiwi, 2022).…”

Section: Hasil Dan Pembahasan Relevansi Triple Entry Bookkeepingunclassified

“…Perlu dipahami bahwa kata "Triple" dalam triple entry bookkeeping bukan berarti menggantikan pihak ketiga, melainkan komponen tambahan yaitu "trebit/hash" yang ditambahkan ke dalam sistem debit dan kredit dengan tujuan untuk menjelaskan secara kontekstual atas transaksi yang direkam (Pratiwi, 2022). Pihak ketiga selaku perantara akan memastikan transaksi yang telah disepakati berjalan lancar (Hartoyo et al, 2021).…”

Section: Hasil Dan Pembahasan Relevansi Triple Entry Bookkeepingunclassified

“…Konsep triple entry bookkeeping merupakan salah satu perkembangan fundamental di bidang akuntansi. Dalam prosesnya, triple entry bookkeeping memerlukan adanya otorisasi independen ketika mengolah transaksi, dengan membuat disposisi untuk transaksi dari masing-masing pihak (dua pihak yang terlibat dalam transaksi dan pihak ketiga) sehingga menghasilkan total triple entry bookkeeping (Grigg, 2005;Hartoyo et al, 2021). Proses tersebut membutuhkan perantara yang independen dan kredibel untuk mengecek kebenaran dari setiap entri transaksi.…”

Section: Hasil Dan Pembahasan Relevansi Triple Entry Bookkeepingunclassified

“…Banyak yang mengartikan bahwa blockchain merupakan entri ketiga dalam triple entry bookkeeping, hal tersebut tidak benar. Triple entry bookkeeping tidak ada kaitannya dengan blockchain (Hartoyo et al, 2021;Pratiwi, 2022). Blockchain berfungsi sebagai perantara yang memudahkan sistem untuk meningkatkan ekonomi digital yang terbuka, global, dan terukur.…”

Section: Hasil Dan Pembahasan Relevansi Triple Entry Bookkeepingunclassified

“…Blockchain berfungsi sebagai perantara yang memudahkan sistem untuk meningkatkan ekonomi digital yang terbuka, global, dan terukur. Blockchain memiliki karakteristik yang meliputi fitur unggulan seperti smart contract (Hartoyo et al, 2021). Smart contract merupakan bagian dari blockchain yang memiliki tingkat keamanan lebih tinggi dari traditional contract, karena karakteristiknya yang tidak dapat diubah dan dimanipulasi.…”

Section: Hasil Dan Pembahasan Relevansi Triple Entry Bookkeepingunclassified

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Triple Entry Bookkeeping di Era Teknologi Blockchain: Suatu Kajian Literatur

Ahmad

Wahyuni

Istiqomah

et al. 2022

jpak

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The financial industry in the era of technological development began to be supported by Blockchain technology. Blockchain is a new idea in the financial industry as a solution to solve the problem of digital money (cryptocurrency). Transactions recorded in the blockchain will be permanently stored so that they cannot be manipulated and provide a higher level of security. Blockchain technology supports the development of triple entry bookkeeping which is a configuration of the development of the double entry bookkeeping system. This research uses qualitative proximity to the library research method. The data collected comes from indexed journals on Google Scholar, Science and Technology (Sinta), Directory of Open Access Journals (DOAJ), books and other literature which will then be analyzed and set forth in the form of written words.The results of this study show that Triple Entry Bookkeeping in the Blockchain era has many advantages as a form of development of Double Entry Bookkeeping, namely providing information about budgets, automatic transaction validation, automatic public ledger, increasing openness & trust, and solving fraud. In Indonesia itself, blockchain implementation in the field of accounting has been widely carried out, such as on the Online Pajak platform, Bank BCA, PT Pos Indonesia, and other commercial companies listed on the Indonesian Blockchain Association (ABI). The implementation of the triple entry bookkeeping system is still not ready to be implemented by medium-sized entities and MSMEs due to the high costs required, the lack of understanding of professional accountants regarding technology and entities that feel they still do not need a triple entry bookkeeping system. Therefore, support from all parties is needed so that this research can develop and not only become a concept but can be implemented in the financial industry.

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Section: Hasil Dan Pembahasan Relevansi Triple Entry Bookkeepingunclassified

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Triple Entry Bookkeeping di Era Teknologi Blockchain: Suatu Kajian Literatur

Ahmad

Wahyuni

Istiqomah

et al. 2022

jpak

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Green Economy and Green Waqf Opportunities of Digital Assets

Hatimah¹,

Sukoharsono²,

Djamhuri³

et al. 2023

Advances in Economics, Business and Management Research

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Green economy and green waqf opportunities of digital assets. This study aims to explore an understanding of green economy collaboration and green waqf opportunities using digital assets. Exploratory studies are an option to photograph new phenomena that will arise in the management of digital waqf assets. From the results of the study, it was found that there has been a waqf practice in digital form, namely software. However, they have not been able to confirm that it is purely a digital waqf because there is no definite governance of the digital waqf. So they hope that there is a management of waqf assets that is technically easy and understandable. This research has implications for the need for special literature, as well as governance in the management of digital waqf assets. This can be done through ongoing research development efforts. The results of this study reveal that the management of digital waqf assets is a new step in the world of philanthropy, and there will be a big impact but it has complexities that will find a way out.

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Blockchain Tech System: Optimization of the Use and Audit of Village Funds

Firmanto,

Widiarti

2023

JICP

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The central government has moved to provide capital support in the form of village funds to every administrative area in Indonesia. According to ICW (2022), the entire budget allotted for village funding in 2022 will be IDR 68 trillion. According to Indonesia Corruption Watch (ICW) monitoring data from 2015 to 2022, there were 155 instances of village fund corruption, which caused state losses totaling IDR 381,947,508,605 (ICW, 2022). Village monies were deposited in regional accounts as a result of issues with village fund realization reports. By ensuring that village funds have a reporting system that adheres to the value for money standards, village funds will be spent as efficiently as possible. Qualitative descriptive writing is the style used. The blockchain that is being used has a transaction database as well as superior features like smart contracts and full information sharing between peers and outside, which can make it simpler for auditors to examine village money. In addition, this technology provides superior data distribution and security capabilities. Budget realization reports are made immediately by an accounting information system using data from a transaction database. The ideal usage and management of local funds are encouraged by this technology, it is hoped.

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Analysing the Potential of Blockchain for the Accounting Field in Indonesia

Cited by 4 publications

References 11 publications

Triple Entry Bookkeeping di Era Teknologi Blockchain: Suatu Kajian Literatur

Triple Entry Bookkeeping di Era Teknologi Blockchain: Suatu Kajian Literatur

Green Economy and Green Waqf Opportunities of Digital Assets

Blockchain Tech System: Optimization of the Use and Audit of Village Funds

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