Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal E-Jurnal Akuntansi
Habiburrochman
Faculty of Economics and Business Universitas Airlangga, Indonesia
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
Digital Era Charity Fraud: A Forensic Accounting Review of Typologies and Countermeasures Bela Angela; Habiburrochman
E-Jurnal Akuntansi Vol. 36 No. 8 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i08.p05

Abstract

Charity fraud is a serious threat to nonprofit organizations in the digital era, particularly with the rise of online fundraising platforms. This study aims to identify typologies of digital charity fraud, analyze its key driving factors, and evaluate effective countermeasures from a forensic accounting perspective. Using a systematic literature review following the PRISMA framework, 25 articles from leading databases were analyzed. The findings reveal an expansion of fraud typologies, including crowdfunding fraud, fake charity websites, and donation phishing. Six main driving factors were identified: pressure, opportunity, rationalization, collusion, poor leadership, and trusting indifference. Effective countermeasures involve strengthening organizational governance, adapting regulatory frameworks, and leveraging technologies such as blockchain and artificial intelligence. This research contributes a conceptual framework for digital charity fraud, which can support the development of fraud prevention policies in nonprofit organizations and enriches the literature review on charity fraud, which remains limited.
Co-Authors Bela Angela