A Systematic Literature Review of Blockchain-Based Triple-Entry Accounting in Crypto Assets

Verra Rizki Amelia; Pratama; Muhammad Abshar Noer Ramadhan; Muhammad Aji Lampang; Mar’elfan Hadi Pratama; Theresia Mentari; Dhina Sri Widyaningsih

doi:10.60036/jbm.v4i4.art5

Authors

Verra Rizki Amelia Universitas Palangka Raya
Pratama Universitas Palangka Raya
Muhammad Abshar Noer Ramadhan Universitas Palangka Raya
Muhammad Aji Lampang Universitas Palangka Raya
Mar’elfan Hadi Pratama Universitas Palangka Raya
Theresia Mentari Universitas Palangka Raya
Dhina Sri Widyaningsih Universitas Palangka Raya

DOI:

https://doi.org/10.60036/jbm.v4i4.art5

Keywords:

Cryptocurrency, Blockchain, Accounting Technology, Systematic Literature Review

Abstract

The digital revolution in accounting is a major change that affects the way we view, manage, and report financial information. One form of the digital revolution in accounting is the emergence of blockchain technology and Triple-entry Accounting (TEA). This research aims to examine the application of triple-entry accounting with blockchain in the recording of crypto assets. This research uses a qualitative approach with a systematic literature review using the WATASE UAKE platform. This method summarizes research from many sources into specific topics based on items determined by the researcher. The results show that the application of blockchain technology can help achieve a country's economic development goals and can establish more secure, transparent, and efficient business practices by reducing various existing risks.

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