Blockchain Adoption in Accounting Practices in Indonesia: A Systematic Literature Review

Authors

  • Habi Bullah Universitas Trunojoyo Madura
  • Rian Abrori Universitas Trunojoyo Madura

Keywords:

Blockchain, Accounting, Accountant

Abstract

This article aims to analyze the potential of blockchain adoption for accounting in Indonesia. This study uses the SLR model or Systematic Literature Review. The result find blockchain adoption in accounting practices is a crucial strategy to enhance the quality, transparency, and efficiency of accounting systems. This technology holds significant potential for application across various sectors, including transaction recording, auditing, financial reporting, taxation, Islamic finance, and accounting education. However, the successful adoption of blockchain largely depends on the availability of adequate regulatory frameworks, technical standardization, professional training for accountant, and the integration of blockchain-related content into accounting curriculum.

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Published

30-07-2025

How to Cite

Bullah, H. and Abrori, R. (2025) “Blockchain Adoption in Accounting Practices in Indonesia: A Systematic Literature Review”, Jurnal Penelitian Teori & Terapan Akuntansi (PETA). Blitar, Indonesia, 10(2), pp. 186–197. Available at: https://journal.stieken.ac.id/index.php/peta/article/view/975 (Accessed: 9October2025).

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Section

Articles