Industrial Revolution Technology 4.0: The Concept Of Blockchain Accounting To Detect Corruption In Government Public Sector Finance

Authors

  • Indira Nadya Ulya Diponegoro University, INDONESIA
  • Eva Rossiana Aulia Hidayah Diponegoro University, INDONESIA
  • Revilina Indah Sari Diponegoro University, INDONESIA

DOI:

https://doi.org/10.56696/ijamer.v2i1.28

Keywords:

Corruption, Blockchain, Government Public Sector Accounting

Abstract

The culture of corruption in the public sector of government is one of the cases that is still difficult to avoid until now. However, along with the development of industry 4.0, corruption cases can begin to be detected using current technology, one of which is blockchain technology. Blockchain technology can be combined with accounting so that it can detect corruption. This scientific work aims to provide a concept of blockchain performance in detecting corruption cases in the public sector of government. This research uses a literature review method of previous research which is then described using a qualitative approach. Blockchain public sector accounting is able to detect corruption because it uses a block recording system that is arranged with each other to form a chain and is permanent. If there is an invalid block, then there is data manipulation which can then be detected.

Author Biography

Eva Rossiana Aulia Hidayah, Diponegoro University, INDONESIA

 

 

References

Angelis, Jannis & Elias Riberio da Silvia. (2019). Blockchain adoption: A value driver perspective. Business Horizon. 62. Doi: https://doi.org/10.1016/j.bushor.2018.12.001

Annur, Cindy Mutia. (2023, April 8).

Gratifikasi, Kasus Korupsi Terbanyak di Indonesia sampai Oktober 2023. Katadata. Accessed from: https://databoks.katadata.co.id/datapublish/2023/11/08/gratifikasi-kasus-korupsi-terbanyak-di-indonesia-sampai-oktober-2023

Azmi, Ilima Fitri & Alih Aji Nugroho. (2023). Sistem anti-korupsi 4.0: Adopsi teknologi blockchain di sektor publik. Jurnal Anti Korupsi. 9. Doi: 10.32697/integritas.v9i1.985

Bandaso, Trinita Imelda et al. (2022). Blockchain Technology: Bagaimana Menghadapinya? – Dalam Perspektif Akuntansi. Accounting Proffesion Journal. 4. 98-100. Doi: https://doi.org/10.35593/apaji.v4i2.55

Basri. (2022, December 9). Mulai dari Diri Sendiri dan dari Hal Terkecil, Kita Bisa Lawan Korupsi. Kementerian Keuangan Republik Indonesia. Accessed from: https://www.djkn.kemenkeu.go.id/artikel/baca/15689/Mulai-dari-Diri-Sendiri-dan-dari-Hal-Terkecil-Kita-Bisa-Lawan-Korupsi.html.

Batubara, F. Rizal et al. (2018). Challenges of blockchain technology adoption for e-government: A systematic literature review. ACM International Conference Proceeding Series. Doi: https://doi.org/10.1145/3209281.3209317

Baza, Moch. Ravy Mauludy. (2023). Peran Teknologi Blockchain dalam Upaya Mengurangi Kasus Korupsi Penggelapan Surat Berharga. Jurnal Hukum dan Sosial Politik. 1. 47. Doi: https://doi.org/10.59581/jhsp-widyakarya.v1i3.524

Clavin, James et al. (2020). Blockchains for government: use cases and challenges. Digit. Gov.: Res. Pract, 1(3), 22. Doi: https://doi.org/10.1145/3427097

Dragos, Alin S. (2017, June 27). Blockchain and Financial Inclusion. MIT Media Lab Digital Currency Initiative. Accessed from: https://medium.com/mit-media-lab-digital-currency-initiative/blockchains-and-financial-inclusion-f767a2347e3d

Einstein, Tigor., & Ahmad Ramzy. (2020). Eksistensi Komisi Pemberantasan Korupsi berdasarkan Undang-Undang Nomor 19 Tahun 2019 tentang perubahan kedua atas Undang-Undang Nomor 30 Tahun 2002 tentang komisi pemberantasan tindak pidana korupsi. fu, 3(2). Doi: https://doi.org/10.47313/nlj.v3i2.919

Fillah, At Tafani. (2023 September 27). Teknik Hashing-Inti dari Blockchain. Medium. Accessed from: https://medium.com/@attafaniff/teknik-hashing-inti-dari-blockchain-bae08756225b

Financial Executives Research Foundation. (2018). Blockchain for Financial Leaders: Opportunity vs. Reality. Financial Excecutive International. Accessed from: www.financialexecutives.org

Furlonger, David., & Uzureau, Christope. (2020). The Real Business of Blockchain (I. Gartner, Ed.). Harvard Business Review Press.

Gunawan, H. (2015). Akuntansi Sektor Publik (Anggaran Sektor Publik). Yogyakarta: Andi, 25. Accessed from: http://www.academia.edu/download/54793453/AKUNTANSI_SEKTOR_PUBLIK_Dana_Umum _Genera.docx

Jiantono, Angelia Cristine. (2023 May 2). Mengenal Smart Contract dalam Blockchain. Binus University School of Information System. Accessed from: https://sis.binus.ac.id/2023/05/02/mengenal-smart-contract-dalam-blockchain/

Jurusan Akuntansi Politeknik Manado. (2021, September 27). Presentasi Skripsi - Analisis Peran Blockchain terhdp Sistem Akuntansi dlm Mencegah Accounting Fraud. YouTube Video. (2021, September 27). Accessed from: https://youtu.be/42FFqMuLwL8?si=ECxJ-M2ud8br9w8L

Maguire, Eamonn et al. (2018). Realizing Blockchain’s Potential. United States: KPMG International. Accessed from: https://assets.kpmg.com/content/dam/kpmg/xx/pdf/2018/09/realizing-blockchains-potential.pdf

Maisondra. (2022). Semangat Aparatur Melawan Korupsi (Seri Manajemen Sumber Daya Manusia Aparatur). Bandung: CV. RTujuh Media Printing.

Prabhat, Singh. (2023, January 2). Comparison Between Blockchain 1.0, 2.0, and 3.0. Cyberium. Accessed from: https://www.cyberium.info/comparison-between-blockchain-1-0-2-0-and-3-0/

Pratiwi, Lady Liesdyana. (2022). Implementasi Blockchain pada Akuntansi dan Audit di Indonesia. Jurnal Ilmiah Akuntansi dan Keuangan. 6. 2187. Doi: https://doi.org/10.32670/fairvalue.v5i01.873

Pusat Edukasi Antikorupsi (2023). Mengenal Pengertian Korupsi dan Antikorupsi. Pusat Edukasi Antikorupsi KPK. Accessed from: https://aclc.kpk.go.id/aksi-informasi/Eksplorasi/20220411-mengenal-pengertian-korupsi-dan-antikorupsi

Sari, Erfrida Septiana. (2020, May 15). Era Revolusi Industri 4.0 Semakin Terdepan. Harian Momentum. Accessed from: http://app.harianmomentum.com/read/24867/era-revolusi-industri-40-semakin-terdepan

Singh, Shishir Kant. (2020, May 28). How Blockchain Works. Shishirkant. Accessed from: https://shishirkant.com/working-of-blockchain/

Snyder, Hannah. (2019). Literature review as a research methodology: An overview and guidelines. Journal of Business Research. 104. 333. Doi:10.1016/j.jbusres.2019.07.039

Suharjito. (2022, July 18). Blockchain: Pengertian, Manfaat, dan Cara Kerjanya. Binus University Online. Accessed from: https://onlinelearning.binus.ac.id/2022/07/18/pengertian-blockchain-serta-manfaat-dan-cara-kerjanya/

Suwastika, Niken. (2020). Literature Review Pengaruh Senam Rematik terhadap Kemandirian Lansia dalam Melakukan Activity of Daily Living (ADL) di Panti Werdha. (Thesis, Faculty of Health Sciences and Pharmacy, Muhammadiyah Kalimantan Timur University: Samarinda) Accessed from: https://dspace.umkt.ac.id/handle/463.2017/2829

Syam, N. (2020). Penyebab Korupsi. Uinsby.Ac.Id. http://nursyam.uinsby.ac.id/?p=526

Tanjung, Ahmad. (2023). Literatur Review Penerapan Teknologi Blockchain dalam Akuntansi Syariah. Journal, Islamic Economics and Banking, Masyharif al-Syariah : Sumatera Utara. Accessed from : http://dx.doi.org/10.30651/jms.v8i2.19282

Transparency International. (2020). Corruption Perceptions Index. Transparency.Org. Accessed from : https://ti.or.id/corruption-perceptions-index-2023/

Vasques, Geraldo. (2021, August). An Introduction to Blockchain What Does it Mean for the Accounting Profession? CPA Journal. Accessed from: https://www.cpajournal.com/2021/08/18/an-introduction-to-blockchain/

Downloads

Published

2024-04-04

How to Cite

Indira Nadya Ulya, Eva Rossiana Aulia Hidayah, & Revilina Indah Sari. (2024). Industrial Revolution Technology 4.0: The Concept Of Blockchain Accounting To Detect Corruption In Government Public Sector Finance. International Journal Of Accounting, Management, And Economics Research, 2(1), 81–92. https://doi.org/10.56696/ijamer.v2i1.28