TRANSFORMASI DIGITAL DALAM AKUNTANSI FORENSIK: TINJAUAN LITERATUR ATAS TEKNIK DETEKSI KECURANGAN BERBASIS TEKNOLOGI
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Abstract
Transformasi digital telah merevolusi praktik akuntansi forensik, terutama dalam mendeteksi dan mencegah kecurangan keuangan yang semakin kompleks. Penelitian ini melakukan tinjauan sistematis terhadap literatur terkini (2019–2024) mengenai teknik deteksi fraud berbasis teknologi dalam konteks akuntansi forensik digital. Metode yang digunakan adalah systematic literature review (SLR) dengan pendekatan kualitatif deskriptif melalui database seperti Scopus, ScienceDirect, dan Google Scholar. Hasil kajian mengidentifikasi empat tema utama: efektivitas AI dan machine learning dalam mendeteksi fraud, potensi blockchain dalam menjaga integritas data, meningkatnya adopsi teknologi pasca pandemi, serta tantangan implementasi terkait SDM dan infrastruktur. Studi ini menyimpulkan bahwa teknologi digital meningkatkan efisiensi dan akurasi deteksi kecurangan, namun masih menghadapi hambatan struktural. Temuan ini memberikan kontribusi teoretis dan praktis bagi pengembangan strategi audit forensik berbasis teknologi.
Kata kunci: akuntansi forensik, transformasi digital, deteksi kecurangan, artificial intelligence, machine learning, blockchain.
Abstract
Digital transformation has significantly reshaped forensic accounting practices, particularly in detecting and preventing increasingly complex financial fraud. This study conducts a systematic literature review (SLR) of recent studies (2019–2024) on technology-based fraud detection techniques in the context of digital forensic accounting. A qualitative descriptive approach was used, sourcing reputable academic journals from databases such as Scopus, ScienceDirect, and Google Scholar. The review identifies four key themes: the effectiveness of AI and machine learning in fraud detection, the potential of blockchain for ensuring data integrity, the growing adoption of digital technologies post-pandemic, and implementation challenges related to human resources and infrastructure. This study concludes that digital technologies enhance the efficiency and accuracy of fraud detection but still face structural and technical barriers. The findings provide both theoretical and practical insights for developing adaptive, technology-driven forensic audit strategies.
Keywords: forensic accounting, digital transformation, fraud detection, artificial intelligence, machine learning, blockchain.
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