{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,1,12]],"date-time":"2026-01-12T21:13:42Z","timestamp":1768252422694,"version":"3.49.0"},"publisher-location":"New York, NY, USA","reference-count":20,"publisher":"ACM","license":[{"start":{"date-parts":[[2020,3,12]],"date-time":"2020-03-12T00:00:00Z","timestamp":1583971200000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/www.acm.org\/publications\/policies\/copyright_policy#Background"}],"content-domain":{"domain":["dl.acm.org"],"crossmark-restriction":true},"short-container-title":[],"published-print":{"date-parts":[[2020,3,12]]},"DOI":"10.1145\/3390566.3391677","type":"proceedings-article","created":{"date-parts":[[2020,5,30]],"date-time":"2020-05-30T04:39:23Z","timestamp":1590813563000},"page":"110-114","update-policy":"https:\/\/doi.org\/10.1145\/crossmark-policy","source":"Crossref","is-referenced-by-count":1,"title":["The Fit of Blockchain into Rural Area Financial Management Accountability in Indonesia"],"prefix":"10.1145","author":[{"given":"Dumaria","family":"Simanjuntak","sequence":"first","affiliation":[{"name":"Law Candidate in Diponegoro University and Auditor in The Audit Board of Republic of Indonesia, Jln. Imam Bardjo, Semarang, Central Java, Indonesia"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Retno","family":"Saraswati","sequence":"additional","affiliation":[{"name":"Diponegoro University, Semarang, Central of Java, Indonesia"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Reny Yemimalina","family":"Sinaga","sequence":"additional","affiliation":[{"name":"Central Tapanuli' Local government, Pandan, North Sumatera, Indonesia"}],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"320","published-online":{"date-parts":[[2020,5,29]]},"reference":[{"key":"e_1_3_2_1_1_1","doi-asserted-by":"publisher","DOI":"10.1057\/emr.2010.14"},{"key":"e_1_3_2_1_2_1","doi-asserted-by":"publisher","DOI":"10.1111\/j.1835-2561.2007.tb00443.x"},{"key":"e_1_3_2_1_3_1","unstructured":"Cendrowski H. and Martin J.P. 2007. The Fraud Triangle. John Wiley & Sons."},{"key":"e_1_3_2_1_4_1","volume-title":"A Guide to Forensic Accounting Investigation","author":"Golden T.W.","unstructured":"Golden, T.W. and Et-al 2011. A Guide to Forensic Accounting Investigation. John Wiley & Sons."},{"key":"e_1_3_2_1_5_1","doi-asserted-by":"publisher","DOI":"10.1080\/10999922.2016.1184518"},{"key":"e_1_3_2_1_6_1","doi-asserted-by":"publisher","DOI":"10.21143\/jhp.vol49.no3.2186"},{"key":"e_1_3_2_1_7_1","unstructured":"How blockchain fits into the future of digital identity: https:\/\/www.americanbanker.com\/news\/how-blockchain-fits-into-the-future-of-digital-identity. Accessed: 2019--11-28."},{"key":"e_1_3_2_1_8_1","doi-asserted-by":"publisher","DOI":"10.1111\/meta.12271"},{"key":"e_1_3_2_1_9_1","volume-title":"of R. of","author":"Indonesia S.C.","year":"2016","unstructured":"Indonesia, S.C. of R. of 2016. Verdict Number 186\/Pid.Sus-TPK\/2016\/PN Sby."},{"key":"e_1_3_2_1_10_1","volume-title":"of R. of","author":"Indonesia S.C.","year":"2016","unstructured":"Indonesia, S.C. of R. of 2016. Verdict number 22\/Pid.Sus-TPK\/2016\/PN Pal."},{"key":"e_1_3_2_1_11_1","volume-title":"of R. of","author":"Indonesia S.C.","year":"2017","unstructured":"Indonesia, S.C. of R. of 2017. Verdict Number 32\/Pid.Sus-TPK\/2017\/PN Plk."},{"key":"e_1_3_2_1_12_1","doi-asserted-by":"publisher","DOI":"10.1177\/108602669000400305"},{"key":"e_1_3_2_1_13_1","volume-title":"Fraud Prevention for Commercial Real Estate Valuation","author":"Martin V.","unstructured":"Martin, V. 2011. Fraud Prevention for Commercial Real Estate Valuation. Appraisal Institute."},{"key":"e_1_3_2_1_14_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.clsr.2018.06.006"},{"key":"e_1_3_2_1_15_1","unstructured":"No Title: http:\/\/www.neraca.co.id\/article\/124442\/ketua-kpk-desa-fiktif-modus-baru-kejahatan-keuangan-negara. Accessed: 2019--11-27."},{"key":"e_1_3_2_1_16_1","doi-asserted-by":"publisher","DOI":"10.5465\/19416520.2010.495581"},{"key":"e_1_3_2_1_17_1","doi-asserted-by":"publisher","DOI":"10.1080\/01436597.2014.921424"},{"key":"e_1_3_2_1_18_1","first-page":"206","article-title":"Pertanggungjawaban Pengganti dalam Hukum Pajak di Indonesia","volume":"46","author":"Sinaga H.D.P.","year":"2017","unstructured":"Sinaga, H.D.P. 2017. Pertanggungjawaban Pengganti dalam Hukum Pajak di Indonesia. Masalah-Masalah Hukum. 46, 3 (2017), 206--217.","journal-title":"Masalah-Masalah Hukum."},{"key":"e_1_3_2_1_19_1","unstructured":"Sinaga H.D.P. and Sinaga B.R.P. 2018. Rekonstruksi Model-Model Pertanggungjawaban di Bidang Perpajakan dan Kepabeanan. PT. Kanisius."},{"key":"e_1_3_2_1_20_1","volume-title":"International Fraud Handbook","author":"Wells J.T.","unstructured":"Wells, J.T. 2018. International Fraud Handbook. John Wiley & Sons, Inc."}],"event":{"name":"ICBCT'20: 2020 The 2nd International Conference on Blockchain Technology","location":"Hilo HI USA","acronym":"ICBCT'20","sponsor":["Shanghai Jiao Tong University Shanghai Jiao Tong University","Huazhong University of Science and Technology"]},"container-title":["Proceedings of the 2020 2nd International Conference on Blockchain Technology"],"original-title":[],"link":[{"URL":"https:\/\/dl.acm.org\/doi\/10.1145\/3390566.3391677","content-type":"unspecified","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/dl.acm.org\/doi\/pdf\/10.1145\/3390566.3391677","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,6,17]],"date-time":"2025-06-17T22:38:36Z","timestamp":1750199916000},"score":1,"resource":{"primary":{"URL":"https:\/\/dl.acm.org\/doi\/10.1145\/3390566.3391677"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2020,3,12]]},"references-count":20,"alternative-id":["10.1145\/3390566.3391677","10.1145\/3390566"],"URL":"https:\/\/doi.org\/10.1145\/3390566.3391677","relation":{},"subject":[],"published":{"date-parts":[[2020,3,12]]},"assertion":[{"value":"2020-05-29","order":2,"name":"published","label":"Published","group":{"name":"publication_history","label":"Publication History"}}]}}