The impact of blockchain implementation on enhancing accounting security and transparency in digital business accounting information systems
Keywords:
Blockchain, Keamanan Akuntansi, Transparans, Sistem Informasi Akuntansi, Bisnis Digital, BerdampakAbstract
The rapid development of digital business encourages companies to manage financial information quickly, accurately, and transparently. However, the digitalization of accounting systems also increases risks related to data security, information manipulation, and a lack of transparency in Accounting Information Systems (AIS). Therefore, technology is needed that can guarantee data integrity and increase trust in financial information. Blockchain has emerged as a technological innovation with great potential to improve accounting security and transparency of Accounting Information Systems in a digital business environment. Blockchain is a distributed record-keeping technology that stores data in interconnected blocks and is secured using cryptography. The main characteristics of blockchain, such as decentralization, immutability, and transparency, make it a relevant solution for implementation in Accounting Information Systems. With this technology, every recorded financial transaction cannot be changed without network approval, thus minimizing the risk of data manipulation and fraud. In addition, all authorized parties can access transaction data in real-time, which supports transparency and accountability of financial information. The implementation of blockchain in digital business Accounting Information Systems also contributes to strengthening internal control and efficiency of accounting processes. The transaction recording process can be carried out automatically and verified through a consensus mechanism, thereby reducing dependence on intermediaries and reducing the potential for human error. From an audit perspective, blockchain facilitates transaction traceability by providing a complete and reliable audit trail. Therefore, implementing blockchain in digital business accounting information systems has significant potential to improve accounting data security and financial information transparency. This technology not only supports the reliability of accounting systems but also increases stakeholder trust in financial reports and corporate governance in the digital age.
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