Implementation of CTL-Based Practicum Learning Method on the Achievement of Students' Work Competencies at SMKN Winongan

Abstract

This study aims to explore the influence of blockchain technology on financial transparency and its implications for auditing and compliance in corporate accounting culture. Using qualitative methods through literature studies, this study collects and analyzes various relevant sources to understand how the application of blockchain can improve transparency in financial reporting. The results show that blockchain technology has the potential to revolutionize accounting practices by providing a more transparent and reliable system, which in turn can strengthen audit and compliance processes. Additionally, the study identifies the challenges companies face in integrating these technologies, including the need for organizational culture change and training for accounting professionals. The implications of these findings suggest that blockchain adoption not only affects the technical aspects, but also requires adjustments in the company's internal policies and procedures to achieve maximum benefits. This research provides important insights for academics and practitioners on how blockchain can be a strategic tool in improving financial transparency and strengthening the integrity of financial statements in the digital era.