The Role of Forensic Accounting in Addressing Cybercrime and Digital Fraud
(Peran Forensik Akuntansi dalam Menghadapi Kejahatan Siber dan Kecurangan Digital)
DOI:
https://doi.org/10.12026/sym.v1i1.101Keywords:
Cybercrime, Data Security, Digital Fraud, Forensic Accounting, Fraud AnalyticsAbstract
This study aims to analyze the role of forensic accounting in detecting and addressing cybercrime and digital fraud in the increasingly complex landscape of technology-based financial systems. The research employs a library research method, utilizing data sourced from scholarly articles, books, and official documents relevant to forensic accounting and digital security. An interpretative analysis was conducted to understand the relationship between technological advancement and the application of forensic accounting in digital financial investigations. The results indicate that forensic accounting plays a crucial role in tracing digital evidence, analyzing transactional anomalies, and validating electronic data through digital forensics, fraud analytics, and machine learning techniques. The findings further emphasize the importance of digital auditor competence, technological infrastructure support, and strong data security policies as key factors in preventing and mitigating digital fraud risks.
Abstrak
Penelitian ini bertujuan untuk menganalisis peran forensik akuntansi dalam mendeteksi dan menangani kejahatan siber serta kecurangan digital yang semakin kompleks di era keuangan berbasis teknologi. Penelitian ini menggunakan metode library research dengan sumber data berupa artikel ilmiah, buku, dan dokumen resmi yang relevan dengan topik forensik akuntansi dan keamanan digital. Analisis dilakukan secara interpretatif untuk memahami keterkaitan antara perkembangan teknologi dan penerapan forensik akuntansi dalam konteks investigasi keuangan digital. Hasil penelitian menunjukkan bahwa forensik akuntansi berperan penting dalam penelusuran bukti digital, analisis anomali transaksi, serta validasi data elektronik menggunakan teknik digital forensics, fraud analytics, dan machine learning. Selain itu, temuan juga menegaskan pentingnya kompetensi auditor digital, dukungan infrastruktur teknologi, dan penguatan kebijakan keamanan data sebagai faktor utama dalam mencegah serta mengurangi risiko kecurangan digital.
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