Dampak Teknologi Blockchain pada Sistem Pengendalian Internal Perusahaan di Sektor Keuangan
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Abstract
Teknologi blockchain telah muncul sebagai inovasi yang menjanjikan untuk meningkatkan sistem pengendalian internal perusahaan di sektor keuangan. Dengan karakteristiknya yang desentralisasi, transparan, dan aman, blockchain menawarkan berbagai manfaat, termasuk peningkatan transparansi, keamanan data, efisiensi operasional, dan penyediaan jejak audit yang tidak dapat diubah. Meskipun demikian, implementasi blockchain menghadapi tantangan signifikan seperti biaya tinggi, ketidakpastian regulasi, kompleksitas integrasi dengan sistem yang ada, dan masalah skalabilitas. Artikel ini mengeksplorasi dampak positif dan tantangan yang dihadapi dalam penerapan blockchain pada pengendalian internal perusahaan keuangan, serta menyarankan langkah-langkah strategis untuk mengoptimalkan potensi teknologi ini dalam mengelola risiko dan memastikan kepatuhan regulasi.
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