Peran Blockchain dalam Akuntansi Sektor Publik: Analisis Bibliometrik

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Alkhwaldi, A. F., Alidarous, M. M., & Alharasis, E. E. (2024). Antecedents and Outcomes of Innovative Blockchain Usage In Accounting And Auditing Profession: An Extended UTAUT Model. Journal of Organizational Change Management, 37(5), 1102–1132. https://doi.org/10.1108/JOCM-03-2023-0070

Anwar, S., Shukla, V. K., Rao, S. S., Sharma, B. K., & Sharma, P. (2019). Framework for Financial Auditing Process Through Blockchain Technology, using Identity Based Cryptography. Sixth HCT Information Technology Trends (ITT). https://doi.org/10.1109/ITT48889.2019.9075120

Arwin, M., Aulia, D., & Uzliawati, L. (2023). Implementasi Blockchain dalam Bidang Akuntansi dan Supply Chain Management : Studi Literatur. Progress: Jurnal Pendidikan, Akuntansi Dan Keuangan, 6(2).

Azmi, I. F., & Nugroho, A. A. (2023). Sistem anti-korupsi 4 . 0 : Adopsi Teknologi Blockchain di Sektor Publik. Integritas : Jurnal Antikorupsi, 9(1), 93–108.

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Batubara, F. R., Ubacht, J., & Janssen, M. (2018). Challenges of Blockchain Technology Adoption for E-Government: A Systematic Literature Review. Proceedings of the 19th Annual International Conference on Digital Government Research: Governance in the Data Age, 1–19. https://doi.org/10.1145/3209281.3209317

Belinda, P. A., & Costari, N. (2021). Pentingnya Implementasi Akuntansi Sektor Publik Dalam Suatu Instansi Pemerintahan. Jurnal Mahasiswa Akuntansi Unita, 1(1), 58–77.

Benchis, M. P., Shahzad, K., & Dan, S. (2025). Comparative Analysis of Blockchain Adoption in The Public and Private Sectors . A technology-organization-environment ( TOE ) framework approach. Journal of Innovation & Knowledge, 10(4), 100746. https://doi.org/10.1016/j.jik.2025.100746

Bolívar, M. P. R., & Scholl, H. J. (2019). Mapping Potential Impact Areas of Blockchain Use in the Public Sector. Information Polity, 24, 359–378. https://doi.org/10.3233/IP-190184

Brinkmann, M. (2021). The Realities of Blockchain-Based New Public Governance : An Explorative Analysis of Blockchain Implementations in Europe. Digital Government: Research and Practice, 2(3). https://doi.org/10.1145/3462332

Bullah, H., & Abrori, R. (2025). Adopsi Blockchain pada Praktik Akuntansi di Indonesia: Systematic Literature Review. PETA, 10(2), 186–197.

Bustamante, P., Cai, M., Gomez, M., Harris, C., Krishnamurthy, P., Law, W., Madison, M. J., Murtazashvili, I., Murtazashvili, J. B., Mylovanov, T., Shapoval, N., Vee, A., & Weiss, M. (2022). Government by Code? Blockchain Applications to Public Sector Governance. Frontiers Blockchain, 5(3). https://doi.org/10.3389/fbloc.2022.869665

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Clifton, J., Fernández-gutiérrez, M., & Cagigas, D. (2023). Beyond the Hype — The Actual Use of Blockchain in Government Government. Policy Design and Practice, 6(4), 389–396. https://doi.org/10.1080/25741292.2023.2272377

Dai, J., & Vasarhelyi, M. A. (2017). Toward Blockchain-Based Accounting and Assurance. Journal of Information Systems, 31(3), 5–21. https://doi.org/10.2308/isys-51804

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El-Agamy, R. F., Sayed, H. A., Akhatatneh, A. M. AL, Aljohani, M., & Elhosseini, M. (2024). Comprehensive Analysis Of Digital Twins In Smart Cities: a 4200‑Paper Bibliometric Study. Artificial Intelligence Review, 57(154). https://doi.org/10.1007/s10462-024-10781-8

Faccia, A., Naqbi, M. Y. Al, & Lootah, S. A. (2019). Integrated Cloud Financial Accounting Cycle: How Artificial Intelligence, Blockchain, and XBRL will Change the Accounting, Fiscal and Auditing Practices. 3rd International Conference on Cloud and Big Data Computing, August 28-30. https://doi.org/10.1145/3358505.3358507

George, W., & Al-Ansari, T. (2023). GM-Ledger: Blockchain-Based Certificate Authentication for International Food Trade. Foods, 12. https://doi.org/10.3390/foods12213914

Haq, S. H. U., Dan, S., & Shahzad, K. (2025). Leadership competencies and blockchain implementation in public sector organizations : a sensemaking approach. International Journal of Public Sector Management, 38(1), 139–158. https://doi.org/10.1108/IJPSM-12-2023-0347

Hong, Z., & Xiao, K. (2024). Digital Economy Structuring for Sustainable Development : The Role of Blockchain and Artificial Intelligence in Improving Supply Chain and Reducing Negative Environmental Impacts. Scientific Reports, 0123456789, 1–12. https://doi.org/10.1038/s41598-024-53760-3

Is, R., Kv, S., & Hungund, S. (2025). MSME/SME Financial Literacy: A Systematic Literature Review and Bibliometric Analysis. Journal of the Knowledge Economy, 16, 14378–14405. https://doi.org/10.1007/s13132-024-02472-0

Kusumawati, E. D., Karjono, & Karmanis. (2025). Integrasi Teknologi Blockchain terhadap Transparansi, Akuntabilitas, dan Efisiensi dalam Sistem Pengadaan Barang dan Jasa di Sektor Maritim. TRANSMA, 1(2), 87–96.

LaFountain, C. (2021). Blockchain, Cryptocurrencies, and Non-Fungible Tokens: What Libraries Need to Know. Computers in Libraries, 41(4).

Lee, J., Kim, B., & Lee, A. R. (2023). Priority Evaluation Factors for Blockchain Application Services in Public Sectors. PLoS ONE, 18(3). https://doi.org/10.1371/journal.pone.0279445

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Liao, K., Lin, L., & Sun, Y. (2025). Blockchain Adoption and Corporate Financial Reporting Quality. Journal of Accounting and Public Policy, 49. https://doi.org/10.1016/j.jaccpubpol.2024.107265

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Maulina, F., Febriani, I., Kamilah, K., Armanda, L. A., & Threeni, S. H. (2025). Peran Akuntansi Sektor Publik dalam Meningkatkan Transparansi dan Mencegah Kecurangan Di-Era Digital (Studi Kasus BPKD Jakarta). ULIL ALBAB: Jurnal Ilmiah Multidisiplin, 4(6), 1540–1548.

Michael. (2026). E-Commerce Tax : From e-Filing to Coretax (A Bibliometric Analysis). Owner: Riset Dan Jurnal Akuntansi, 10(1), 134–147.

Mollajafari, S., & Bechkoum, K. (2023). Blockchain Technology and Related Security Risks : Towards a Seven-Layer Perspective and Taxonomy. Sustainability, 15(13401). https://doi.org/10.3390/ su151813401

Muller, A. P. R., Bosch, J. M., & Tangi, L. (2025). An Overview of the Expected Public Values Arising From Blockchain Adoption in the European Public Sector. International Journal of Public Sector Management, 38(1), 53–76. https://doi.org/10.1108/IJPSM-12-2023-0363

Parapat, E. P. S., Siringo-ringo, E. D., & Siahaan, J. (2025). Kerangka Audit Real-Time Berbasis Blockchain untuk Tata Kelola Keuangan Sektor Publik di Indonesia : Studi Kasus Tantangan Implementasi IPSAS dan Reformasi Kelembagaan. JUMMA’45: Jurnal Mahasiswa Manajemen Dan Akuntansi, 4(1). https://doi.org/10.30640/jumma45.v4i1.4435

Pratama, A. S., Nugroho, A., Andriano, C., Ramadan, F., & Noor, V. Q. (2025). Teknologi Blockchain dalam Sistem Anggaran Pemerintah untuk Meningkatkan Transparansi dan Akuntabilitas. Kohesi: Jurnal Multidisiplin Saintek, 9(2). https://doi.org/10.8734/Kohesi.v1i2.365

Prux, P. R., Momo, F. da S., & Melati, C. (2021). Opportunities and Challenges of Using Blockchain Technology in Government Accounting in Brazil. Brazilian Administration Review, 18(Spe). https://doi.org/10.1590/1807-7692bar2021200109

Pryangan, W., Nasution, Fitriyani, Burhanuddin, Hepriansyah, A., & Dharmawati, T. (2025). Masa Depan Keuangan Digital Berbasis Blockchain: Kajian Sistematis Literatur. Paradoks: Jurnal Ilmu Ekonomi, 8(4), 206–233. https://doi.org/10.57178/paradoks.v8i4.1704

Qasim, A., Refae, G. A. El, & Eletter, S. (2022). Embracing Emerging Technologies and Artificial Intelligence into the Undergraduate Accounting Curriculum: Reflections from the UAE. Journal of Emerging Technologies in Accounting, 19(2), 155–169. https://doi.org/10.2308/JETA-2020-090

Rosyidah, Kusuma, I. L., & Pravasanti, Y. A. (2025). Pengaruh penerapan akuntansi sektor publik, pengawasan internal dan kualitas laporan keuangan terhadap akuntabilitas kinerja instansi pemerintah. Musytari: Neraca Manajemen, Ekonomi, 24(9). https://doi.org/10.8734/mnmae.v1i2.359

Sahid, A., Maleh, Y., Asemanjerdi, S. A., & AntonioMartín-Cervantes, P. (2023). A Bibliometric Analysis of the FinTech Agility Literature : Evolution and Review. International Journal of Financial Studies, 11(4). https://doi.org/10.3390/ijfs11040123

Schmitz, J., & Leoni, G. (2019). Accounting and Auditing at the Time of Blockchain Technology: A Research Agenda. Australian Accounting Review, 29(2), 331–342. https://doi.org/10.1111/auar.12286

Sedlmeir, J., Lautenschlager, J., Fridgen, G., & Urbach, N. (2022). The Transparency Challenge of Blockchain in Organizations. Electronic Markets, 32, 1779–1794. https://doi.org/10.1007/s12525-022-00536-0

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Tan, E., Mahula, S., & Crompvoets, J. (2022). Blockchain Governance in The Public Sector : A Conceptual Framework for Public Management. Government Information Quarterly, 39. https://doi.org/10.1016/j.giq.2021.101625

Tanjung, A. F., Wati, P., & Nurlaila. (2023). Penerapan Teknologi Blockchain dalam Akuntansi Syariah. Jurnal Masharif Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah, 8(30), 1218–1227.

Tiron-Tudor, A., Faragalla, W. A., & Pianoschi, A. (2025). The Role of the Accountancy Professionals in Detecting and Preventing Fraud, in A Digital Landscape: A Systematic Literature Review. Digital Finance, 7(4).

Utomo, T. P. (2021). Implementasi Teknologi Blockchain di Perpustakaan: Peluang, Tantangan dan Hambatan. Buletin Perpustakaan Universitas Islam Indonesia, 4(2), 173–200.

Wahyudi, T., Zulfikar, R., Maryani, Y., Ibrani, E. Y., Kusuma, R. I., Soleha, N., Syaifudin, R., Desmawan, D., & Oktavianus, A. (2025). Kecerdasan Buatan dan Blockchain untuk Audit Sektor Publik : Sebuah Tinjauan Sistematis. Jurnal Inspektorat, 1(1). https://doi.org/10.64527/inspektorat.v1i1.13

Wali, N., & Firdaus, R. (2024). Penerapan Sistem Informasi Akuntansi Pada Sektor Pemerintahan: Tinjauan Dan Tantangan Implementasi. JIIC: Jurnal Intelek Insan Cendekia, 1(9).

Yusran, R. R., & Yusran, R. (2025). Blockchain Sebagai Solusi untuk Meningkatkan Keamanan dan Transparansi Dalam Sistem Informasi Akuntansi Pendahuluan. Journal of Accounting Information System, 05(01).