PENERAPAN BLOCKCHAIN GUNA MENINGKATKAN AKUNTABILITAS DAN EFISIENSI DALAM PENGELOLAAN KEUANGAN DAERAH

Innovation in regional financial management has become an urgent need to ensure accountability and efficiency in the use of Regional Revenue and Expenditure Budgets (APBD). This study aims to analyze the potential implementation of blockchain technology in regional financial management using a normative legal research approach, focusing on relevant statutory regulations. Blockchain offers transparency, security, and efficiency in financial audit mechanisms, budget transparency, and online tax reporting systems. This research employs a literature review method to examine applicable legal provisions, including the State Finance Law and regulations related to information technology in the public sector. The findings reveal that blockchain implementation aligns with the principles of accountability and transparency mandated by the legal framework governing state finance. Additionally, it enhances data accuracy, minimizes the risk of manipulation, and accelerates financial reporting processes. Moreover, this technology reduces operational costs and strengthens oversight of APBD usage. Thus, adopting blockchain is a strategic step to support transparent, accountable, and sustainable regional financial governance in accordance with prevailing legal principles.