IMPLEMENTATION OF BLOCKCHAIN TECHNOLOGY IN IMPROVING TRANSPARENCY AND RELIABILITY OF FINANCIAL REPORTING
Abstract
This studi aims to explore the applications of blockchain techology to improve the trasnparency and reliability of finansial reporting. The approach used was a literature review, reviewing 30 relevant national scientific journals published over the pas ten years. The analysis show that blockchain techology plays a significant role in improving the quality of finansial reporting through various features such as immutable data recording, real-time automated valiation, and a decentralized and transparent system. This techology allows every transaction to be recorded accurately and cannot be unilaterally altered, thereby strengthening the integrity of finansial data. Furthermore, blockchain provides a digital audit trail that facilitates the process of monitoring and veryfying information. Based on the literature review, it can be concluded that the implementation of blockchain technology is a relevant, innovative approach to increasing trust and accuracy in finansial reporting.
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