Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Irma Sriwijayanti
Institut Pertanian Bogor
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Mendeteksi Fraud di Era Digital: Pengaruh Literasi Akuntansi terhadap Kesiapan UMKM dalam Mengadopsi AI: Detecting Fraud in the Digital Era: The Impact of Accounting Literacy on MSME Readiness to Adopt AI Hani Fitria Rahmani; Ricky Bryan D.P. Tampubolon; Irma Sriwijayanti; Iman Firmansyah
JRAK: Journal of Accounting Research and Computerized Accounting Vol 16 No 2 (2025): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v16i2.11367

Abstract

The digital transformation driven by Artificial Intelligence (AI) has become a strategic necessity for fraud detection, including within the Micro, Small, and Medium Enterprises (MSMEs) sector. This study aims to analyze the effect of accounting literacy on the readiness to implement AI-based fraud detection systems, and to examine the mediating role of fraud risk awareness. A quantitative approach was employed, using a survey of 120 MSME actors in the Jabodetabek area, and data were analyzed through Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results reveal that accounting literacy has a positive and significant effect on AI readiness. Furthermore, fraud risk awareness significantly mediates this relationship. These findings reinforce the framework of the Theory of Planned Behavior, where accounting literacy shapes attitude and perceived behavioral control, while fraud awareness serves as a subjective norm that supports technology adoption. The study concludes that strengthening internal capacity is a crucial foundation for effective and sustainable digital transformation in MSMEs.
Co-Authors Hani Fitria Rahmani Iman Firmansyah Ricky Bryan Tampubolon