MANAJEMEN RISIKO KECURANGAN PADA UMKM DIGITAL: TINJAUAN SISTEMATIS KEAMANAN SIBER, PENGENDALIAN, DAN TEKNOLOGI ANTIFRAUD
Abstract
Penelitian ini mengkaji secara sistematis fraud risk management pada usaha mikro, kecil, dan menengah (UMKM) yang sedang mengalami transformasi digital dengan mengintegrasikan bukti empiris mengenai cybersecurity, internal control, forensic accounting, dan anti-fraud technology. Kajian dilakukan melalui systematic literature review terhadap publikasi terindeks Scopus yang didukung oleh referensi metodologis. Artikel yang terpilih dianalisis menggunakan thematic synthesis berdasarkan empat tema utama, yaitu internal fraud dan faktor perilaku, ancaman cybersecurity dan risiko akuntansi digital, anti-fraud technology dan data analytics, serta governance, kepatuhan, forensic accounting, dan ketahanan terhadap fraud. Hasil kajian menunjukkan bahwa risiko fraud pada UMKM digital bersifat socio-technical karena dipengaruhi oleh interaksi antara faktor perilaku, sistem pengendalian, dan teknologi. Berbagai teknologi, seperti data analytics, machine learning, AI-enabled mobile money, smart contracts, dan user-behavior analytics, terbukti berpotensi meningkatkan efektivitas pencegahan fraud. Namun, implementasinya dipengaruhi oleh kualitas governance, explainability, kualitas data, keterjangkauan biaya, dan kesiapan organisasi. Kajian ini mengintegrasikan perspektif teori fraud, cybersecurity assurance, internal control, forensic accounting, dan ketahanan digital melalui suatu socio-technical framework yang menempatkan fraud risk management sebagai kapabilitas adaptif dalam menghadapi risiko fraud pada era transformasi digital.
Kata kunci: Anti-fraud technology; Cybersecurity assurance; Digital resilience; Fraud risk management; Usaha Mikro, Kecil, dan Menengah (UMKM)
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DOI: https://doi.org/10.31326/.v6i1.2937
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