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Analysing The Potential Of Blockchain System As A Support Tool For Islamic Accounting And Auditing In Indonesia

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"Purpose: To explore the potential integration of blockchain technology into Islamic
accounting and auditing systems in Indonesia, addressing persistent sector
challenges such as fraud, lack of transparency, and compliance with sharia
principles.
Method: Qualitative research approach combining in-depth interviews with six
experts (practitioners, academics, and regulators) and a Systematic Literature
Review (SLR) of 25 relevant studies. Data from interviews were coded and
analyzed using NVivo-12 software to identify key themes, success factors, and
challenges.
Fact/Finding: The research reveals that blockchain's immutable recordkeeping,
decentralized verification, and smart contract automation align closely with
fundamental sharia values of transparency (al-wudhu), justice (al-'adl), and honesty
(sidq), while significantly improving audit efficiency and data security. However,
successful implementation depends on public trust, human resource readiness,
technological infrastructure, leadership commitment, and regulatory clarity. Key
barriers include high implementation costs, regulatory uncertainty, limited
expertise, and weak governance structures."

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Availability

Detail Information

Series Title

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Call Number

REF 657.0285 RIY a

Publisher

Bogor : Universitas Islam Tazkia., 2025

Collation

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Language

English

ISBN/ISSN

NIM.2110102020

Classification

657.0285

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

Islamic Accounting
Blookchain technology
transparency, data security, audit efficiency, fin

Specific Detail Info

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Statement of Responsibility

Muhammad Ikhsan Riyadi

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