Perancangan Model Sistem Akuntansi Berbasis Blockchain untuk Meningkatkan Transparansi dan Auditabilitas Laporan Keuangan UMKM Sektor Fashion

Dani Sopian; Yudhi Widya Arthana Rustam; Wulan Laelasari

doi:10.37151/jsma.v17i2.255

Dani Sopian Sekolah Tinggi Ilmu Ekonomi Stan IM
Yudhi Widya Arthana Rustam STMIK IM
Wulan Laelasari Sekolah Tinggi Ilmu Ekonomi Stan IM

DOI: https://doi.org/10.37151/jsma.v17i2.255

Keywords: UMKM, Fashion, Blockchain, Akuntansi, Sistem Akuntansi, Transparansi, Auditabilitas

Abstract

Sektor Usaha Mikro, Kecil, dan Menengah (UMKM) fashion menghadapi kendala signifikan dalam menyajikan laporan keuangan yang transparan dan dapat diaudit, sebuah isu yang sering kali membatasi potensi pertumbuhan dan akses mereka ke sumber pendanaan. Penelitian ini mengusulkan perancangan model sistem akuntansi berbasis blockchain sebagai solusi untuk mengatasi masalah tersebut. Dengan menerapkan metode campuran (mixed-methods), riset ini mengintegrasikan wawasan kualitatif dari wawancara mendalam dengan 15 responden dan data kuantitatif dari 50 responden kuesioner. Analisis yang dilakukan bertujuan mengukur pengaruh niat adopsi terhadap kualitas laporan keuangan, dengan peran mediasi dari kepercayaan dan keandalan data, serta peran moderasi dari pemahaman teknologi dan lingkungan eksternal.

Hasil penelitian ini membuktikan bahwa niat adopsi memiliki dampak positif dan signifikan terhadap kualitas laporan keuangan, di mana hubungan ini secara efektif dimediasi oleh kepercayaan dan keandalan data. Lebih jauh, ditemukan bahwa pemahaman teknologi dan lingkungan eksternal secara signifikan memperkuat pengaruh niat adopsi terhadap kualitas laporan. Temuan-temuan ini menjadi dasar perancangan sebuah model akuntansi terintegrasi berbasis blockchain yang aman. Model ini diharapkan dapat menjadi panduan praktis bagi UMKM sektor fashion untuk meningkatkan transparansi, efisiensi operasional, dan daya saing mereka.

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