Triple Entry Bookkeeping di Era Teknologi Blockchain: Suatu Kajian Literatur

Arisona Ahmad, Ika Sri Wahyuni, L. Istiqomah, Eka Wulan Wahyuning Tiyas
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Abstract

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.
科技发展时代的金融行业开始得到区块链技术的支撑。区块链作为解决数字货币(加密货币)问题的解决方案,是金融行业的一个新理念。记录在区块链中的交易将被永久存储,因此它们无法被操纵,并提供更高级别的安全性。区块链技术支持三联记账法的开发,这是开发复式记账法系统的一种配置。本研究采用定性接近图书馆的研究方法。收集的数据来自Google Scholar、Science and Technology (Sinta)、DOAJ(开放获取期刊目录)、书籍和其他文献的索引期刊,然后将这些数据以书面文字的形式进行分析和阐述。本研究结果表明,区块链时代的三联记账作为复式记账的一种发展形式,具有提供预算信息、自动交易验证、自动公共账本、增加开放性和信任度、解决欺诈等诸多优势。在印度尼西亚国内,区块链在会计领域的实施已经广泛开展,例如在线Pajak平台,银行BCA, PT Pos印度尼西亚以及其他在印度尼西亚区块链协会(ABI)上市的商业公司。由于所需的高成本、专业会计师对技术缺乏了解以及企业认为他们仍然不需要三重记帐系统,中型企业和中小微企业仍然没有准备好实施三重记帐系统。因此,需要各方的支持,使这项研究能够发展,不仅成为一个概念,而且可以在金融行业中实施。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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