INTEGRASI BLOCKCHAIN DAN ARTIFICIAL INTELLIGENCE DALAM GREEN ACCOUNTING UNTUK EKONOMI BERKELANJUTAN DI INDONESIA

Abstrak

This research aims to explore the potential integration of blockchain technology and artificial intelligence (AI) in green accounting to enhance transparency, accuracy, and efficiency in sustainability reporting. The main argument of this research is that the combination of these two technologies can help companies create a more reliable reporting system and support the achievement of sustainable development goals. In this context, blockchain functions as a tool to improve data security and transparency, while AI can provide deeper and predictive data analysis. The approach used in this study is a literature review by analyzing 5 relevant scholarly journals. Through this approach, the researcher investigates the benefits of blockchain and AI in environmental data management. The focus of the analysis is on how these technologies can address the challenges of transparency and accuracy, which are often obstacles in green accounting. Blockchain can create an immutable and secure data recording system, which helps maintain accountability in environmental reporting. Meanwhile, AI provides the ability to process data in real time, predict environmental trends, and support more strategic decision-making. The findings of the study show that the combination of blockchain and AI can support companies in meeting sustainability regulations more effectively and efficiently.Blockchain ensures the validity and transparency of environmental data, while AI allows for fast and accurate data processing to help analyze sustainability trends. These findings offer practical value to companies in strengthening their environmental reporting systems and creating a more sustainable economy, particularly in
Indonesia. The originality of this research lies in its approach that integrates blockchain and AI in green accounting as a comprehensive solution. This research makes an important contribution to the development of technologies that can improve the credibility of sustainability reporting
in the corporate sector.