Quantum Computing dan Implikasinya Terhadap Keamanan Sistem Akuntansi: Kajian Literatur

Aprita Ginting; Cindy Rusli; Riska Harianingsih; Jufri Darma

doi:10.53697/emba.v5i2.3080

Authors

Aprita Ravenna Ginting Universitas Negeri Medan
Cindy Aulia Rusli Universitas Negeri Medan
Riska Harianingsih Universitas Negeri Medan
Jufri Darma Universitas Negeri Medan

DOI:

https://doi.org/10.53697/emba.v5i2.3080

Keywords:

Komputasi Kuantum, Sistem Akuntansi, Keamanan Informasi, Kriptografi Konvensional, Post-Quantum Cryptography, Quantum Blockchain

Abstract

Tujuan penelitian ini adalah untuk menilai dampak komputasi kuantum terhadap perlindungan data akuntansi yang selama ini bergantung pada kriptografi konvensional seperti RSA dan ECC. Penelitian ini menggunakan pendekatan studi literatur yang mencakup jurnal ilmiah, white paper, dan standar internasional yang relevan dengan post-quantum cryptography. Analisis yang dilakukan mengungkapkan bahwa algoritma kuantum, seperti Shor dan Grover, dapat melemahkan kekuatan enkripsi digital yang digunakan dalam sistem akuntansi saat ini, yang berisiko merusak integritas serta kerahasiaan data akuntansi. Sebagai solusi terhadap ancaman tersebut, disarankan untuk menerapkan kriptografi pasca-kuantum berbasis lattice dan hash, serta mengintegrasikan quantum blockchain untuk memastikan perlindungan data dalam jangka panjang. Penelitian ini juga menekankan pentingnya kesiapan organisasi akuntansi dan lembaga regulator dalam menghadapi potensi risiko keamanan yang dapat muncul akibat kemajuan pesat dalam teknologi komputasi kuantum.

References

Chen, D., & Qian, H. (2022). Post-Quantum Security Challenges in Cloud-Based Accounting. IEEE Transactions on Information Forensics and Security, 17(8), 5431–5442.

Fernández-Caramés, T. M., & Fraga-Lamas, P. (2024). A review on post-quantum cryptography for secure Industry 4.0: Algorithms, applications, and challenges. Journal of Information Security and Applications, 76, 103641. https://doi.org/10.1016/j.jisa.2023.103641

Fernández-Caramés, T. M., & Fraga-Lamas, P. (2024). A Review on the Application of Post-Quantum Cryptography to IoT and Blockchain. Future Internet, 16(2), 52. https://doi.org/10.3390/fi16020052

Fernández-Caramés, T. M., & Fraga-Lamas, P. (2024). Towards post-quantum blockchain: A review on blockchain cryptography resistant to quantum computing attacks. arXiv preprint arXiv:2402.00922.

Fernández-Caramés, T. M., & Fraga-Lamas, P. (2024). Towards post-quantum blockchain: A review on blockchain cryptography resistant to quantum computing attacks.

Kim, S., & Park, T. (2023). Quantum Key Distribution in Accounting Information Systems. Journal of Emerging Financial Technologies, 5(1), 12–28.

Kurniawan, A., Pratama, Y., & Sari, M. (2023). Tantangan Komputasi Kuantum terhadap Kriptografi Klasik dalam Sistem Informasi Akuntansi. Jurnal Teknologi Informasi dan Akuntansi, 5(2), 101–115.

Kurniawan, A., Sari, N. P., & Pratama, R. (2023). Quantum computing and its threats to classical cryptography: A systematic literature review. Jurnal Teknologi dan Sistem Informasi, 9(2), 87–96. https://doi.org/10.25077/teknosi.v9i2.2023

Kurniawan, D., Triyanto, D., Wahyudi, M., & Pujiastuti, L. (2023). Quantum Computing in Cryptography: Exploring Vulnerabilities and Countermeasures. Jurnal Teknik Informatika C.I.T Medicom, 15(4), 87–95.

Lazirko, D. (2023). Post-Quantum Cryptography Standardization and Its Implications for Information Systems Security. Journal of Cybersecurity Policy, 8(1), 33–49.

Lazirko, M. (2023). Preparing for the post-quantum era: The role of regulators in adopting secure cryptographic standards. Journal of Accounting and Information Systems, 19(3), 145–158. https://doi.org/10.1080/1834765X.2023.001

Lazirko, M. (2023). Quantum Computing Standards & Accounting Information Systems. arXiv preprint arXiv:2311.11925.

Li, Y., & Han, J. (2024). Quantum Blockchain for Financial Auditing and Transparency. Future Finance Journal, 8(1), 22–39.

Liu, X., & Wang, Z. (2024). Quantum Encryption for Accounting Systems: Challenges and Opportunities. Journal of Accounting Technology Research, 12(1), 45–58.

Mosca, M. (2018). Cybersecurity in an Era with Quantum Computers: Will We Be Ready? IEEE Security & Privacy, 16(5), 38–41. https://doi.org/10.1109/MSP.2018.3761723

National Institute of Standards and Technology (NIST). (2022). Post-Quantum Cryptography Standardization: Status Report on Round 3 Submissions. Gaithersburg, MD: U.S. Department of Commerce. https://doi.org/10.6028/NIST.IR.8413’

Nielsen, M. A., & Chuang, I. L. (2020). Quantum Computation and Quantum Information (10th Anniversary Edition). Cambridge: Cambridge University Press.

Nugroho, D., & Lestari, I. (2024). Mitigasi Risiko Kuantum pada Sistem Audit Digital. Jurnal Sistem Informasi Akuntansi Indonesia, 3(1), 33–47.

Ong, C. L., & Tan, Y. (2023). Quantum-Safe Standards in Financial Data Management. Asia-Pacific Journal of Accounting Technology, 14(1), 67–82.

Rahman, F., & Sari, E. (2023). Implementasi Kriptografi Pasca-Kuantum dalam Sistem Akuntansi Digital. Jurnal Akuntansi dan Teknologi Informasi, 7(2), 210–225.

Rahman, M., & Aisyah, F. (2023). Kebijakan Regulasi terhadap Teknologi Komputasi Kuantum di Sektor Akuntansi. Jurnal Kebijakan Akuntansi Indonesia, 4(2), 55–70.

Romney, M. B., & Steinbart, P. J. (2022). Accounting Information Systems (15th ed.). Pearson.

Shadan, H. H., & Islam, S. (2025). Quantum Computing and Cybersecurity in Accounting and Finance: Current and the Future Challenges and Opportunities for Securing Accounting and Finance Systems.

Shadan, M., & Islam, M. S. (2025). Quantum blockchain: A new frontier for financial security and distributed accounting systems. International Journal of Blockchain and Quantum Security, 4(1), 25–41. https://doi.org/10.1145/iqbs.2025.004

Shadan, S., & Islam, M. S. (2025). Quantum Blockchain: A New Frontier for Financial Security and Distributed Accounting Systems. International Journal of Blockchain and Quantum Security, 4(1), 25–41.

Sun, P., & Kim, J. (2024). Quantum-Safe Frameworks for Accounting Data Integrity. International Journal of Accounting Information Systems, 24(3), 155–170.

Wibowo, R., & Hartono, D. (2024). Evaluasi Penerapan PQC dalam Sistem Akuntansi Publik. Jurnal Akuntansi dan Keamanan Siber, 6(2), 115–132.

Zhang, J., & Chen, W. (2022). Integrating Blockchain and PQC for Secure Financial Auditing. Journal of Finance & Information Technology, 10(2), 77–89.

Zhou, L., & Li, C. (2023). Evaluating Post-Quantum Cryptographic Readiness in Financial Reporting Systems. Information Systems Frontiers, 25(4), 993–1007.