Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Aristo Kevin Ardyaneira Pratama
University of Regensburg, Germany
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
REGULATORY ARCHITECTURE, INSTITUTIONAL GOVERNANCE AND TECHNOLOGICAL ADOPTION IN FINANCIAL FRAUD PREVENTION: A SYSTEMATIC LITERATURE REVIEW WITH IMPLICATIONS FOR EMERGING ECONOMICS Ardiani Ika Sulistyawati; Aria Hendrawan; Aprih Santoso; Aristo Kevin Ardyaneira Pratama
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol. 7 No. 2 (2026): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/jabisi.v7i2.2380

Abstract

Financial fraud and money laundering severely destabilize sustainable financial ecosystems, disproportionately harming emerging economies through weak supervisory capacity, as revealed by a systematic review of 192 studies spanning 1993 to 2026. While technologies like AI and RegTech improve detection accuracy, they simultaneously create a compliance divide between advanced and developing nations, whereas fragmented cross-border oversight continually fuels unmanageable regulatory arbitrage. Ultimately, the evidence demonstrates that internal control maturity, ethical governance, and forensic auditing are the most reliable deterrents against fraud, prompting the study to advocate for a risk-to-resilience framework rooted in harmonized enforcement and targeted capacity building.
Co-Authors Aprih Santoso Ardiani Ika Sulistyawati Aria Hendrawan, Aria