Akuntansi Forensik dalam Pemberantasan Kecurangan Digital pada Era Transformasi Teknologi: A Systematic Literature Review
DOI:
https://doi.org/10.61104/alz.v4i3.6436Keywords:
Akuntansi Forensik; Kecurangan Digital; Transformasi Teknologi.Abstract
Transformasi teknologi digital telah mengubah lanskap keuangan dan bisnis secara signifikan, sekaligus meningkatkan kompleksitas dan frekuensi kecurangan digital. Kondisi ini menuntut penguatan peran akuntansi forensik sebagai instrumen strategis dalam mendeteksi dan mencegah fraud berbasis teknologi. Namun penelitian yang mensintesis peran akuntansi forensik secara komprehensif dalam konteks transformasi digital masih terbatas. Penelitian ini menggunakan pendekatan systematic literature review (SLR) dengan mengacu pada protokol PRISMA. Data diperoleh dari basis data Scopus, ScienceDirect, Google Scholar, dan Emerald Insight dengan rentang publikasi 2023 hingga 2026. Melalui proses seleksi yang ketat berdasarkan kriteria inklusi dan eksklusi, diperoleh 12 artikel ilmiah yang dianalisis menggunakan pendekatan tematik-deskriptif. Hasil penelitian menunjukkan bahwa akuntansi forensik mengalami transformasi signifikan dari pendekatan konvensional menuju integrasi teknologi seperti big data analytics, machine learning, dan artificial intelligence. Integrasi ini terbukti meningkatkan akurasi dan efisiensi dalam deteksi kecurangan. Akuntansi forensik efektif dalam menghasilkan bukti hukum yang kuat, terutama ketika dikombinasikan dengan audit investigatif. Perkembangan juga ditandai dengan munculnya kerangka teoretis baru seperti model Forensic Accounting 4R serta variabel pengukuran operasional. Meskipun menunjukkan efektivitas yang tinggi, implementasi akuntansi forensik masih menghadapi berbagai tantangan, seperti keterbatasan kompetensi sumber daya manusia, kesenjangan pendidikan forensik, serta belum optimalnya regulasi dan kolaborasi lintas sektor. Karena itu diperlukannya penguatan kapasitas, integrasi teknologi yang berkelanjutan, serta pengembangan kebijakan yang adaptif untuk mengoptimalkan peran akuntansi forensik dalam menghadapi kecurangan digital di era transformasi teknologi.
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