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 2 publications

(9 citation statements)

References 11 publications

(38 reference statements)

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…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

See 4 more Smart Citations

Triple Entry Bookkeeping di Era Teknologi Blockchain: Suatu Kajian Literatur

Ahmad

Wahyuni

Istiqomah

et al. 2022

jpak

View full text Add to dashboard Cite

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.

show abstract

Section: Hasil Dan Pembahasan Relevansi Triple Entry Bookkeepingunclassified

See 3 more Smart Citations

Triple Entry Bookkeeping di Era Teknologi Blockchain: Suatu Kajian Literatur

Ahmad

Wahyuni

Istiqomah

et al. 2022

jpak

View full text Add to dashboard Cite

show abstract

Integrating Blockchain for Health Insurance in Indonesia with Hash Authentication

Sutanto

Mulyana²,

Arisgraha³

et al. 2022

JTAER

View full text Add to dashboard Cite

The use of blockchain has received great attention in its adoption as a financial instrument in cryptocurrencies. This phenomenon needs to be considered in the sense not only as a form of financial transactions but also in other fields such as health, which is also a challenge for modern society. In addition, several government policies have also supported the provision of health services as a form of improving people’s living standards in the form of insurance. In this study, we try to design the system by using UML diagram and simulate the use of DApps offered by the Vexanium Ecosystem. For example, three basic activities between patients, doctors, and insurance will be simulated in the form of the transaction ledger. This method allows us to speed up the authentication process that previously needed to be performed for a long time with bureaucracy becoming the rule in smart contracts in a matter of minutes. The evaluation of this method will then be compared with eight existing blockchain projects. The result in healthcare processes is cost savings through increased automation, speed, standardization, and efficiency. All of this can be a preliminary analysis of its application in Indonesia, particularly related to the authentication and recording of medical records.

show abstract

Analysing the Potential of Blockchain for the Accounting Field in Indonesia

Cited by 2 publications

References 11 publications

Triple Entry Bookkeeping di Era Teknologi Blockchain: Suatu Kajian Literatur

Triple Entry Bookkeeping di Era Teknologi Blockchain: Suatu Kajian Literatur

Integrating Blockchain for Health Insurance in Indonesia with Hash Authentication

Contact Info

Product

Resources

About