Analisis Penerapan Blockchain Dalam Rangka Pencegahan Accounting Fraud

Abstract

Blockchain is a technology that features a distributed accounting system
that is distributed among nodes. The Bitcoin cryptocurrency fintech is the
first product that used a blockchain. This aim of this research is to find out
the concept of blockchain implementation to prevent accounting fraud in a
company. This research is a qualitative-explorative research with data
collection using documentation technique from related literatures. The
conclusion of this research is that blockchain can be used as alternative
prevention of accounting fraud. Blockchain can be utilized because there is
transparency with the distributed system, which makes whistleblowing
system more effective and independent, in fully applies the GCG principle.
The concept that is offered is blockchain implementation within the
company's internal or external scope.
Keywords: Blockchain, Accounting Fraud, Implementation, Literature Study