Kesiapan Perguruan Tinggi Swasta Mengadopsi Blockchain dalam Sistem Informasi Akuntansi: Perspektif Technology-Organization-Environment
DOI:
https://doi.org/10.30595/kompartemen.v23i1.24544Keywords:
Accounting Information, Blockchain Technology, Intent to Use, Higher Education InstitutionsAbstract
This study highlights the benefits of blockchain in improving the accounting information system in higher education, such as enhancing the accuracy of financial reports and administrative efficiency. However, there are several research gaps, particularly regarding how blockchain can influence the intention to adopt within higher education institutions. Factors such as the quality of accounting information, top management support, and competitive pressure are analyzed to understand their impact on the adoption of this technology. Moreover, this study utilizes approaches from the Technology-Organization-Environment (TOE) and the Theory of Planned Behavior (TPB) framework to comprehend the factors influencing the decision to adopt blockchain technology. This research aims to fill the gap in understanding the use of blockchain in the education sector and provide insights into its potential to improve transparency and integrity in accounting information systems at higher education institutions in Indonesia.
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