Implementasi Blockchain Dalam Bidang Akuntansi dan Supply Chain Management: Studi Literatur
Keywords:
Accounting, Blockchain, Manufacturing Industry, Supply Chain Management, Smart Contract, Distributed Ledger
Abstract
This research paper offers an extensive literature review encompassing recent studies that examine the utilization of blockchain technology in accounting and supply chain management. The paper specifically concentrates on Indonesia, a developing nation where blockchain is increasingly becoming a subject of scholarly exploration. The study examines the characteristics and architecture of blockchain to ascertain suitable implementation approaches in multiple domains, such as accounting, auditing, the public sector, and, notably, supply chain management. Furthermore, it identifies endogenous risks in supply chain management to gain valuable insights for future supply chain implementations. Furthermore, this paper presents a detailed case study analysis that draws upon a specific supply chain management scenario, providing an in-depth exploration of how blockchain technology can be effectively implemented. The primary objective of this research is to elevate awareness and comprehension regarding the vast potential of blockchain technology in optimizing the realms of accounting and supply chain management within the Indonesian context.
References
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Adam, I. O., & Dzang Alhassan, M. (2020). Bridging the global digital divide through digital inclusion: the role of ICT access and ICT use. Transforming Government: People, Process and Policy, 15(4), 580–596. https://doi.org/10.1108/TG-06-2020-0114
Ashley, M. J., & Johnson, M. S. (2018). Establishing a secure, transparent, and autonomous blockchain of custody for renewable energy credits and carbon credits. IEEE Engineering Management Review, 46(4), 100–102. https://doi.org/10.1109/EMR.2018.2874967
Bodkhe, U., Tanwar, S., Parekh, K., Khanpara, P., Tyagi, S., Kumar, N., & Alazab, M. (2020). Blockchain for Industry 4.0: A Comprehensive Review. 4, 1–37. https://doi.org/10.1109/ACCESS.2020.2988579.
Cai, C. W. (2021). Triple-entry accounting with blockchain: How far have we come? Accounting and Finance, 61(1), 71–93. https://doi.org/10.1111/acfi.12556
Crosby, M., Pattanayak, P., Verma, S., & Kalyanaraman, V. (2016). Applied Innovation Review. Applied Innovation Review, 2.
Cui, Y., Idota, H., & Ota, M. (2020). Rebuilding Food Supply Chain with Introducing Decentralized Credit Mechanism. ACM International Conference Proceeding Series. https://doi.org/10.1145/3429395.3429401
Engelmann, F., Holland, M., Nigischer, C., & Stjepandić, J. (2018). Intellectual property protection and licensing of 3d print with blockchain technology. Advances in Transdisciplinary Engineering, 7, 103–112. https://doi.org/10.3233/978-1-61499-898-3-103
Faccia, A., & Mosteanu, N. R. (2019). Accounting and blockchain technology: from double-entry to triple-entry. The Business and Management Review, 10(2), 108–116.
Fu, Y., & Zhu, J. (2019). Big Production Enterprise Supply Chain Endogenous Risk Management Based on Blockchain. IEEE Access, 7, 15310–15319. https://doi.org/10.1109/ACCESS.2019.2895327
Imelda Bandaso, T., Randa, F., & Arwinda Mongan, F. F. (2022). Blockchain Technology: Bagaimana Menghadapinya? – Dalam Perspektif Akuntansi. Accounting Profession Journal, 4(2), 97–115. https://doi.org/10.35593/apaji.v4i2.55
Kshetri, N. (2021). Blockchain and sustainable supply chain management in developing countries. International Journal of Information Management, 60(May 2019), 102376. https://doi.org/10.1016/j.ijinfomgt.2021.102376
Lancioni, R., Schau, H. J., & Smith, M. F. (2003). Internet impacts on supply chain management. Industrial Marketing Management, 32(3), 173–175. https://doi.org/10.1016/S0019-8501(02)00260-2
Lemieux, V. L. (2016). Trusting records: is Blockchain technology the answer? Records Management Journal, 26(2), 110–139. https://doi.org/10.1108/RMJ-12-2015-0042
L. M. Palma, M. A. G. Vigil, F. L. Pereira, and J. E. Martina. (2019). Blockchain and smart contracts for higher education registry in Brazil. International Journal of Network Management, vol. 29, no. 3, p. e2061.
Mai, X. (2021). Distributed Accounting and Blockchain Technology in Financial Accounting. Journal of Physics: Conference Series, 1881(2). https://doi.org/10.1088/1742-6596/1881/2/022078
Manski, S. (2017). Building the blockchain world: Technological commonwealth or just more of the same? Strategic Change, 26(5), 511–522. https://doi.org/10.1002/jsc.2151
O’Leary, D. E. (2017). Configuring blockchain architectures for transaction information in blockchain consortiums: The case of accounting and supply chain systems. Intelligent Systems in Accounting, Finance and Management, 24(4), 138–147. https://doi.org/10.1002/isaf.1417
O’Leary, D. E. (2019). Some issues in blockchain for accounting and the supply chain, with an application of distributed databases to virtual organizations. Intelligent Systems in Accounting, Finance and Management, 26(3), 137–149. https://doi.org/10.1002/isaf.1457
Pournader, M., Shi, Y., Seuring, S., & Koh, S. C. L. (2019). Blockchain applications in supply chains , transport and logistics : a systematic review of the literature. International Journal of Production Research, 0(0), 1–19. https://doi.org/10.1080/00207543.2019.1650976
Rahmawati, Subardjo, M. I., & Anang. (2022). Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan Apakah blockchain mampu mencegah kecurangan akuntansi? 4(5), 2204–2210. https://journal.ikopin.ac.id/index.php/fairvalue
Saberi, S., Kouhizadeh, M., Sarkis, J., & Shen, L. (2019). Blockchain technology and its relationships to sustainable supply chain management. 7543. https://doi.org/10.1080/00207543.2018.1533261
Sandro Psaila. (2017). Blockchain: A game changer for audit processes? | Deloitte Malta | Audit & Assurance. Deloitte Malta Article, 22(September), 1–7. https://www2.deloitte.com/mt/en/pages/audit/articles/mt-blockchain-a-game-changer-for-audit.html
Sethibe, T., & Malinga, S. (2019). Blockchain Technology Innovation : An Investigation of the Accounting and Auditing Use-Cases. 1976, 892–900. https://doi.org/10.34190/EIE.21.001
Soediono, B. (1989). Jurnal Akuntansi dan Keuangan. Journal of Chemical Information and Modeling, 53(1), 160.
T. Yu, Z. Lin, and Q. Tang. (2018). Blockchain: The introduction and its application in financial accounting. Journal of Corporate Accounting & Finance, vol. 29, no. 4, pp. 37–47.
Tribis, Y., Bouchti, A. El, & Bouayad, H. (2018). Supply Chain Management based on Blockchain : A Systematic Mapping Study. 00020.
Treiblmaier, H. (2018). The impact of the blockchain on the supply chain : a theory-based research framework and a call for action. 6(August), 545–559. https://doi.org/10.1108/SCM-01-2018-0029
Vora, J., Nayyar, A., Tanwar, S., Tyagi, S., Kumar, N., Obaidat, M. S., & Rodrigues, J. J. P. C. (2019). BHEEM: A Blockchain-Based Framework for Securing Electronic Health Records. 2018 IEEE Globecom Workshops, GC Wkshps 2018 - Proceedings, January, 1–6. https://doi.org/10.1109/GLOCOMW.2018.8644088
Wuest, T. (2015). Identifying product and process state drivers in manufacturing systems using supervised machine learning. WTI-Frankfurt. Available at: www.wti-frankfurt.de/images/top-themen/Identifying-Product-and-Process-State-Drivers-in-Manufacturing-Systems-Using-Supervised-Machine-Learning.pdf
Wüst, K., & Gervais, A. (2018). Do you need a Blockchain ? https://doi.org/10.1109/CVCBT.2018.00011.
Wu, H., Cao, J., Yang, Y., Tung, C. L., Jiang, S., & Tang, B. (2019). Data Management in Supply Chain Using Blockchain : Challenges and A Case Study. 2019 28th International Conference on Computer Communication and Networks (ICCCN), 1–8.
Adam, I. O., & Dzang Alhassan, M. (2020). Bridging the global digital divide through digital inclusion: the role of ICT access and ICT use. Transforming Government: People, Process and Policy, 15(4), 580–596. https://doi.org/10.1108/TG-06-2020-0114
Ashley, M. J., & Johnson, M. S. (2018). Establishing a secure, transparent, and autonomous blockchain of custody for renewable energy credits and carbon credits. IEEE Engineering Management Review, 46(4), 100–102. https://doi.org/10.1109/EMR.2018.2874967
Bodkhe, U., Tanwar, S., Parekh, K., Khanpara, P., Tyagi, S., Kumar, N., & Alazab, M. (2020). Blockchain for Industry 4.0: A Comprehensive Review. 4, 1–37. https://doi.org/10.1109/ACCESS.2020.2988579.
Cai, C. W. (2021). Triple-entry accounting with blockchain: How far have we come? Accounting and Finance, 61(1), 71–93. https://doi.org/10.1111/acfi.12556
Crosby, M., Pattanayak, P., Verma, S., & Kalyanaraman, V. (2016). Applied Innovation Review. Applied Innovation Review, 2.
Cui, Y., Idota, H., & Ota, M. (2020). Rebuilding Food Supply Chain with Introducing Decentralized Credit Mechanism. ACM International Conference Proceeding Series. https://doi.org/10.1145/3429395.3429401
Engelmann, F., Holland, M., Nigischer, C., & Stjepandić, J. (2018). Intellectual property protection and licensing of 3d print with blockchain technology. Advances in Transdisciplinary Engineering, 7, 103–112. https://doi.org/10.3233/978-1-61499-898-3-103
Faccia, A., & Mosteanu, N. R. (2019). Accounting and blockchain technology: from double-entry to triple-entry. The Business and Management Review, 10(2), 108–116.
Fu, Y., & Zhu, J. (2019). Big Production Enterprise Supply Chain Endogenous Risk Management Based on Blockchain. IEEE Access, 7, 15310–15319. https://doi.org/10.1109/ACCESS.2019.2895327
Imelda Bandaso, T., Randa, F., & Arwinda Mongan, F. F. (2022). Blockchain Technology: Bagaimana Menghadapinya? – Dalam Perspektif Akuntansi. Accounting Profession Journal, 4(2), 97–115. https://doi.org/10.35593/apaji.v4i2.55
Kshetri, N. (2021). Blockchain and sustainable supply chain management in developing countries. International Journal of Information Management, 60(May 2019), 102376. https://doi.org/10.1016/j.ijinfomgt.2021.102376
Lancioni, R., Schau, H. J., & Smith, M. F. (2003). Internet impacts on supply chain management. Industrial Marketing Management, 32(3), 173–175. https://doi.org/10.1016/S0019-8501(02)00260-2
Lemieux, V. L. (2016). Trusting records: is Blockchain technology the answer? Records Management Journal, 26(2), 110–139. https://doi.org/10.1108/RMJ-12-2015-0042
L. M. Palma, M. A. G. Vigil, F. L. Pereira, and J. E. Martina. (2019). Blockchain and smart contracts for higher education registry in Brazil. International Journal of Network Management, vol. 29, no. 3, p. e2061.
Mai, X. (2021). Distributed Accounting and Blockchain Technology in Financial Accounting. Journal of Physics: Conference Series, 1881(2). https://doi.org/10.1088/1742-6596/1881/2/022078
Manski, S. (2017). Building the blockchain world: Technological commonwealth or just more of the same? Strategic Change, 26(5), 511–522. https://doi.org/10.1002/jsc.2151
O’Leary, D. E. (2017). Configuring blockchain architectures for transaction information in blockchain consortiums: The case of accounting and supply chain systems. Intelligent Systems in Accounting, Finance and Management, 24(4), 138–147. https://doi.org/10.1002/isaf.1417
O’Leary, D. E. (2019). Some issues in blockchain for accounting and the supply chain, with an application of distributed databases to virtual organizations. Intelligent Systems in Accounting, Finance and Management, 26(3), 137–149. https://doi.org/10.1002/isaf.1457
Pournader, M., Shi, Y., Seuring, S., & Koh, S. C. L. (2019). Blockchain applications in supply chains , transport and logistics : a systematic review of the literature. International Journal of Production Research, 0(0), 1–19. https://doi.org/10.1080/00207543.2019.1650976
Rahmawati, Subardjo, M. I., & Anang. (2022). Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan Apakah blockchain mampu mencegah kecurangan akuntansi? 4(5), 2204–2210. https://journal.ikopin.ac.id/index.php/fairvalue
Saberi, S., Kouhizadeh, M., Sarkis, J., & Shen, L. (2019). Blockchain technology and its relationships to sustainable supply chain management. 7543. https://doi.org/10.1080/00207543.2018.1533261
Sandro Psaila. (2017). Blockchain: A game changer for audit processes? | Deloitte Malta | Audit & Assurance. Deloitte Malta Article, 22(September), 1–7. https://www2.deloitte.com/mt/en/pages/audit/articles/mt-blockchain-a-game-changer-for-audit.html
Sethibe, T., & Malinga, S. (2019). Blockchain Technology Innovation : An Investigation of the Accounting and Auditing Use-Cases. 1976, 892–900. https://doi.org/10.34190/EIE.21.001
Soediono, B. (1989). Jurnal Akuntansi dan Keuangan. Journal of Chemical Information and Modeling, 53(1), 160.
T. Yu, Z. Lin, and Q. Tang. (2018). Blockchain: The introduction and its application in financial accounting. Journal of Corporate Accounting & Finance, vol. 29, no. 4, pp. 37–47.
Tribis, Y., Bouchti, A. El, & Bouayad, H. (2018). Supply Chain Management based on Blockchain : A Systematic Mapping Study. 00020.
Treiblmaier, H. (2018). The impact of the blockchain on the supply chain : a theory-based research framework and a call for action. 6(August), 545–559. https://doi.org/10.1108/SCM-01-2018-0029
Vora, J., Nayyar, A., Tanwar, S., Tyagi, S., Kumar, N., Obaidat, M. S., & Rodrigues, J. J. P. C. (2019). BHEEM: A Blockchain-Based Framework for Securing Electronic Health Records. 2018 IEEE Globecom Workshops, GC Wkshps 2018 - Proceedings, January, 1–6. https://doi.org/10.1109/GLOCOMW.2018.8644088
Wuest, T. (2015). Identifying product and process state drivers in manufacturing systems using supervised machine learning. WTI-Frankfurt. Available at: www.wti-frankfurt.de/images/top-themen/Identifying-Product-and-Process-State-Drivers-in-Manufacturing-Systems-Using-Supervised-Machine-Learning.pdf
Wüst, K., & Gervais, A. (2018). Do you need a Blockchain ? https://doi.org/10.1109/CVCBT.2018.00011.
Wu, H., Cao, J., Yang, Y., Tung, C. L., Jiang, S., & Tang, B. (2019). Data Management in Supply Chain Using Blockchain : Challenges and A Case Study. 2019 28th International Conference on Computer Communication and Networks (ICCCN), 1–8.
Published
2023-08-31
How to Cite
Arwin, M., Aulia, D., & Uzliawati, L. (2023). Implementasi Blockchain Dalam Bidang Akuntansi dan Supply Chain Management: Studi Literatur. Progress: Jurnal Pendidikan, Akuntansi Dan Keuangan, 6(2), 76-90. https://doi.org/10.47080/progress.v6i2.2616
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