Skripsi

ANALISIS KOMPARATIF EFEKTIVITAS LINGKUNGAN AUDIT: BLOCKCHAIN VS NON-BLOCKCHAIN

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This study aims to analyze and compare the effectiveness of two audit environments, namely blockchain-based and non-blockchain audits. The analysis is conducted through four main indicators: transparency, efficiency, security, and operational impact, which reflect the quality and effectiveness of the audit process. Using a descriptive-comparative approach and case-based analysis, this research examines organizations that have implemented blockchain-based audit systems and those that still operate under conventional systems. The findings show that blockchain-based audit environments provide higher levels of transparency and efficiency, as well as stronger data security due to their decentralized and immutable nature. In contrast, non-blockchain environments still face limitations in audit trail traceability and process speed. However, blockchain implementation also requires adequate data governance and auditor competence in managing decentralized systems. Overall, this research contributes to the advancement of modern auditing practices and provides valuable insights for organizations seeking to improve the effectiveness and quality of their audit processes in the digital era.

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Availability

Detail Information

Series Title

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Call Number

T1861032025

Publisher

Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

iv, 112 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.450 7

Content Type

Text

Media Type

unmediated

Carrier Type

other (computer)

Edition

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Subject(s)

Audit keuangan
Prodi Ekonomi Akuntansi

Specific Detail Info

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Statement of Responsibility

MI

Other version/related

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