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

Verra Rizki Amelia (), Pratama Pratama (), Muhammad Abshar Noer Ramadhan (), Muhammad Aji Lampang (), Mar’elfan Hadi Pratama (), Theresia Mentari () and Dhina Sri Widyaningsih ()
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Verra Rizki Amelia: Accounting Studies Program, Faculty of Economics and Business, Palangka Raya University
Pratama Pratama: Accounting Studies Program, Faculty of Economics and Business, Palangka Raya University
Muhammad Abshar Noer Ramadhan: Accounting Studies Program, Faculty of Economics and Business, Palangka Raya University
Muhammad Aji Lampang: Accounting Studies Program, Faculty of Economics and Business, Palangka Raya University
Mar’elfan Hadi Pratama: Accounting Studies Program, Faculty of Economics and Business, Palangka Raya University
Theresia Mentari: Accounting Studies Program, Faculty of Economics and Business, Palangka Raya University
Dhina Sri Widyaningsih: Accounting Studies Program, Faculty of Economics and Business, Palangka Raya University

Jurnal Bisnis Mahasiswa, 2024, vol. 4, issue 4, 505-517

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.

Keywords: Cryptocurrency; Blockchain; Accounting Technology; Systematic Literature Review (search for similar items in EconPapers)
JEL-codes: E44 G32 M41 O33 (search for similar items in EconPapers)
Date: 2024
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