INTERNET OF THINGS (IoT) DAN BLOCKCHAIN DALAM PERSPEKTIF AKUNTANSI

  • Mia Ika Rahmawati Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
  • Anang Subardjo Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
DOI: https://doi.org/10.23960/jak.v28i1.828
Keywords: Internet of Things (IoT), Blockahain, Kualitas Informasi Akuntansi

Abstract

Perkembangan pesat pada teknologi Internet of Things (IoT) dan Blockchain (BC) mendorong penelitian ini dalam mengusulkan dua aplikasi model transaksi IoT-BC dalam bidang akuntansi. Model transaksi IoT-BC dapat secara otomatis mengumpulkan, mengunggah, dan merekam semua data keuangan yang relevan dalam proses transaksi perusahaan untuk memenuhi asumsi tertentu. Model ini tidak memerlukan intervensi manual pada titik mana pun dalam proses; dan tidak ada data yang direkam pada buku besar dapat dirusak. Model transaksi IoT-BC dapat mengurangi asimetri informasi yang terjadi antara manajemen dan para shareholders. Metode penelitian ini menggunakan pendekatan kualitatif deskriptif. Penelitian ini menghasilkan penyediaan informasi akuntansi secara real-time untuk meningkatkan kegunaan informasi akuntansi secara substansial. Penelitian ini juga mengidentifikasi Teknologi IoT dan BC dapat secara signifikan meningkatkan relevansi, ketepatan waktu, keterbandingan, dan kualitas informasi akuntansi. Kesimpulan dari penelitian ini adalah dengan implementasi teknologi IoT dan BC, maka organisasi akan mampu meningkatkan kualitas informasi akuntansi dan dalam jangka panjang akan meningkatkan nilai perusahaan.

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Published
2023-01-30
How to Cite
Rahmawati, M., & Subardjo, A. (2023, January 30). INTERNET OF THINGS (IoT) DAN BLOCKCHAIN DALAM PERSPEKTIF AKUNTANSI. Jurnal Akuntansi Dan Keuangan (JAK), 28(1), 28-36. https://doi.org/https://doi.org/10.23960/jak.v28i1.828
Issue
Vol 28 No 1 (2023): JAK Volume 28 No 1, 2023
Section
Articles
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