Disrupsi Decentralized Finance (DeFi) terhadap profesi akuntansi tradisional

Analisis kesiapan mahasiswa menghadapi transformasi pencatatan berbasis blockchain

Authors

  • Azmi sahlul Mubarok Program Studi Akuntansi, Universitas Islam Negeri Maulana Maulana Malik Ibrahim

Keywords:

Decentralized finance, blockchain, traditional accounting, student readiness, technological disruption

Abstract

The swift advancement of Decentralized Finance (DeFi) alongside blockchain technology poses a considerable challenge to the conventional accounting field. Systems that utilize distributed ledgers and smart contracts could potentially replace accountants as intermediaries and validators of transactions. This piece intends to assess how well-prepared accounting students are to navigate the shift from traditional bookkeeping to a decentralized financial landscape. By employing literature reviews and conceptual analysis techniques, the research examines students' theoretical knowledge and their ability to adapt to the demands of blockchain technology. The findings reveal that although students recognize the potential risk of technological upheaval, their comprehension of smart contract auditing and DeFi governance is still quite limited. This change necessitates a transformation in the role of accountants, requiring them to evolve from basic record-keepers to strategic analysts and auditors of blockchain systems. Consequently, this study emphasizes the pressing need for higher education institutions to update accounting programs to include contemporary financial technology education. Such modifications are essential to develop graduates who are versatile and in alignment with the needs of the industry.

Downloads

Download data is not yet available.

Downloads

Published

2026-03-04

How to Cite

Mubarok, A. sahlul. (2026). Disrupsi Decentralized Finance (DeFi) terhadap profesi akuntansi tradisional: Analisis kesiapan mahasiswa menghadapi transformasi pencatatan berbasis blockchain. Maliki Interdisciplinary Journal, 4(3), 77–81. Retrieved from https://urj.uin-malang.ac.id/index.php/mij/article/view/25162

Issue

Vol. 4 No. 3 (2026): MARCH

Section

Articles

License

Authors who publish with this journal agree to the following terms:

  • Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work’s authorship and initial publication in this journal.
  • Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  • Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.