TRANSFORMASI DIGITAL AKUNTANSI MELALUI BLOCKCHAIN: STUDI LITERATUR TENTANG IMPLEMENTASI DAN TANTANGAN
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Abstract
This research aims to examine the role of blockchain technology in supporting digital transformation in accounting, focusing on its implementation, benefits, and challenges. The population in this study includes scientific literature that discusses the relationship between blockchain and digital accounting practices. This research utilized a Systematic Literature Review (SLR) approach of literature published between 2017 and 2024 and discussed the application of blockchain in accounting systems. From a total of 51 articles collected from databases such as Google Scholar, Emerald Insight, and ScienceDirect, only six articles passed the final selection after being screened based on relevance, academic credibility, and topic suitability. The results showed that blockchain has a significant impact in improving efficiency, transparency, and accuracy in the accounting record system. This technology also has the potential to change the role of accountants from technical executors to strategic analysts. However, its implementation still faces obstacles such as limited infrastructure, lack of technical understanding, and unclear regulations. Therefore, a mature implementation strategy, policy support from the government, and human resource capacity building are needed so that the adoption of this technology can run optimally and sustainably.
Penelitian ini bertujuan untuk mengkaji peran teknologi blockchain dalam mendukung transformasi digital di bidang akuntansi, dengan fokus pada implementasi, manfaat, serta tantangan yang dihadapi. Populasi dalam penelitian ini mencakup literatur ilmiah yang membahas keterkaitan antara blockchain dan praktik akuntansi digital. Penelitian ini menggunakan pendekatan Systematic Literature Review (SLR) terhadap literatur yang diterbitkan antara tahun 2017 hingga 2024 dan membahas penerapan blockchain dalam sistem akuntansi. Dari total 51 artikel yang dikumpulkan dari database seperti Google Scholar, Emerald Insight, dan ScienceDirect, hanya enam artikel yang lolos seleksi akhir setelah disaring berdasarkan relevansi, kredibilitas akademik, dan kesesuaian topik. Hasil penelitian menunjukkan bahwa blockchain memberikan dampak signifikan dalam meningkatkan efisiensi, transparansi, dan akurasi dalam sistem pencatatan akuntansi. Teknologi ini juga berpotensi mengubah peran akuntan dari pelaksana teknis menjadi analis strategis. Namun demikian, penerapannya masih menghadapi kendala seperti keterbatasan infrastruktur, minimnya pemahaman teknis, serta ketidakjelasan regulasi. Oleh karena itu, dibutuhkan strategi implementasi yang matang, dukungan kebijakan dari pemerintah, serta peningkatan kapasitas sumber daya manusia agar adopsi teknologi ini dapat berjalan secara optimal dan berkelanjutan.
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