APPLICATION OF TRIPLE-ENTRY BOOKKEEPING WITH BLOCKCHAIN TECHNOLOGY AS AN EFFORT TO PREVENT ACCOUNTING FRAUD

Bilah Samping Artikel

PDF (English)
Diterbitkan: Aug 26, 2022
DOI: https://doi.org/10.26460/ad.v6i2.13033
Kata Kunci:
Triple-entry bookkeeping Blockchain Accounting Fraud

Isi Artikel Utama

Budi Septiawan
Prodi Akuntansi, Fakultas Ekonomi, Universitas Pasundan
Windi Fartika
Faculty of Economics and Business, Universitas Pasundan

Abstrak

This study aims to find out how blockchain technology which is very popular in the world of cryptocurrencies can be applied to accounting as an effort to prevent accounting fraud. Where blockchain technology is packaged as a triple-entry recording system so that the level of security of recording transactions becomes more transparent and makes audit trails easier. The research method in this study is by descriptive and qualitative analysis methods, namely by collecting, presenting and analyzing the information / data obtained so that a fairly clear picture of the problem discussed can be obtained. The results of this study show that the application of triple-entry bookkeeping with blockchain technology offers the benefits of traceability, punctuality, protection against manipulation and high transparency. Triple-entry bookkeeping is a solution to solve transparency issues and fraud activity problems that have not been completely resolved so far.

Rincian Artikel

Cara Mengutip
Septiawan, B., & Fartika, W. . (2022). APPLICATION OF TRIPLE-ENTRY BOOKKEEPING WITH BLOCKCHAIN TECHNOLOGY AS AN EFFORT TO PREVENT ACCOUNTING FRAUD. AKUNTANSI DEWANTARA, 6(2), 42–47. https://doi.org/10.26460/ad.v6i2.13033
Terbitan
Vol 6 No 2 (2022): AKUNTANSI DEWANTARA (EDISI KHUSUS) VOL. 6 NO. 2 AGUSTUS 2022
Bagian
Artikel

Referensi

ACFE, 2018. Global Studi Occupational Fraud and Abuse. [Online]

Available at: https://www.acfe.com/report-to-the-nations/2018/

ACFE, 2018. Report to the Nations 2018 Global Study on Occupational Fraud and Abuse.. [Online]

Available at: https://www.acfe.com/report-to-the-nations/2018/

Alessio Faccia, N. R. M., 2019. Accounting and blockchain technology. The Business and Management Review, Volume 10 Number 2.

Association of Certified Fraud Examiners, 2020. Survey Fraud Indonesia tahun 2019. Jakarta: https://www.techtarget.com/searcherp/definition/integrated-accounting-system.

A, Y., 2021. What is Double-Entry Accounting System?. [Online]

Available at: https://tallysolutions.com/accounting/double-entry-system-of-accounting/

Berstein, C., 2019. Integrated accounting system. [Online]

Available at: https://www.techtarget.com/searcherp/definition/integrated-accounting-system

Brown, R. G., 2015. A Simpel Model for Smart Contract. [Online]

Available at: https://gendal.me/2015/02/10/a-simple-model-for-smart-contracts/

Cai, C. W., 2019. Triple-entry Accounting with Blockchain: How Far Have We Come?. JEL Classification: M40.

Grigg, I., 2005. Triple Entry Accounting.. [Online]

Available at: http://iang.org/papers/triple_entry.html

IFRS, 2019. IFRS Taxonomy 2019. [Online]

Available at: https://www.ifrs.org/news-and-events/2019/03/ifrs-foundation-publishes-ifrs-taxonomy-2019/

Jurnal Entepreuner, n.d. Definisi, Pengertian Metode Single Entry dan Double Entry System Atau Sistem Pembukuan Tunggal Dalam Akuntansi Dasar. [Online]

Available at: https://www.jurnal.id/id/blog/metode-single-entry-dan-double-entry-system-adalah/

Linh Phan, S. L. K. M., 2019. Blockchain Technology and The Current Discussion on Fraud. Computer Information Systems Journal Articles.

Yli-Huumo, J., 2016. Where is Current Research on Blockchain Technology? A Systematic Review. PLoSONE 11(10):e0163477.doi:10.1371/journal.pone.0163477.