The Use of Blockchain Technology in Improving the Reliability and Security of Accounting Information Systems: Impacts and Challenges

Abstract

The use of blockchain technology in the context of Accounting Information Systems (SIA) has become an important topic in the academic and industry literature. By leveraging blockchain, the Triple Entry Accounting System application can improve information transparency and reliability while reducing fraud in business, improving audit efficiency, and improving data protection. This study aims to analyze the impacts and challenges associated with the implementation of blockchain technology in improving the reliability and security of accounting information systems. The research method used in this scientific paper is a type of qualitative method through the Systematic Literature Review (SLR) study. The results of this analysis show that the use of blockchain technology has a significant impact on the reliability and security of accounting information systems. Blockchain allows financial transactions to be recorded transparently, immutable, and trustworthy automatically through network consensus. However, there are several challenges that need to be addressed in implementing this technology, including scalability issues, high transaction fees, complex regulations, and a lack of understanding and awareness of blockchain technology among accounting practitioners. The reason for the choice of the title is that blockchain technology in Accounting Information Systems is not only relevant, interesting, and offers great opportunities, but also has the potential to make a significant contribution to the field of industry practice.