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Journal : Formosa Journal of Science and Technology (FJST)

The Influence of the Implementation of Public Sector Accounting Models in Fraud Prevention Efforts in the Digital Era Nur, Hamzah Fansyuri; Haliah, Haliah; Kusumawati, Andi
Formosa Journal of Science and Technology Vol. 3 No. 10 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjst.v3i10.11654

Abstract

This research aims to find and describe the characteristics of fraud that occurs in the public sector in the digital era to prevent fraud that occurs in the public sector. The research conducted is literature research sourced from articles that are in accordance with the research topic for further analysis. The results of the study show that the characteristics of fraud in the public sector that occur in the digital era include the use of misconceptions about the role of digital technology in the implementation of public accountant duties. The influence of the implementation of public sector accounting can prevent fraud in the public sector in the digital era if implemented by considering several factors that affect fraud, such as performance accountability, and implementing technical strategies, dual-paradigm approaches, and preventive strategies.
Co-Authors AA Sudharmawan, AA Ahmad, A. Ikhwanul Alamsyah Razak, Muhammad Fajar Albahrun, Yudi Basma Amir, Baso Andriani, Andi Dewi Anggreani, Anne Kurry ARIFUDDIN Bahri, Nur Alim Bandang, Agus Damara, Mochamad Rizky Darmawati Darmawati Darmawati Darwin, Khadijah Daud, Dahniyar Diah Ayu Gustiningsih Djakiman, Cilun Endang Tri Pratiwi Fachruddin Fachruddin Farhan, Muh. Fatimah Zahra Fitriadi Fitriadi Fitriani Fratiwi, Sri Ayu Fuada, Nurul Gaol, Dody Kurnia Lumban Haliah, Haliah Hamzah, Hajrah Hermansyah, Fakhrul Indra Idrus, Nur Azizah Afifah Ihlashul’amal, Muhammad Indrijawati, Aini Irwansyah, Naila Syahirah Jamaluddin Jamaluddin Juanda, Indira Syakira Kirana Juanda, Juanda Kurniawan, Awi Labdhameirina, Endah Lopes, Rui Mansur, Aziza Syahrani Mediaty Meilani Intan Pertiwi Muh. Nur Irfan Syarif Muhammad Furqan, Muhammad Muhammad Try Dharsana Nasruddin, Nadya Annisa Natsir, Andi Iqra Pradipta Nirwana Nirwana, Nirwana Nur Illiyyien Nur, Hamzah Fansyuri Permana, Nalendra Bhayu Pertiwi, Meilani Intan Pomtoh, Grace T Pratama Mallisa, Amalia Indah Pratiwi, Nathania Raden Mohamad Herdian Bhakti Rasyid, Syarifuddin Ratna Ayu Damayanti Ridzal, Nining Asniar Sapa’, Angela Batara Siti Luthfiah Ramadhani Sundari Syamsuddin Syamsuddin Syamsuddin Syamsuddin, Niswar Syarifuddin Syarifuddin Thaha, Rianda Ridho Hafidz Tikupasang, Medyoto Ufairah Anto, Andi Sayyidatun Uswatun Hasanah Utama, Melda Wahda, Wahda Wahyudi Wahyudi Wardani, Rina Putri Wardiman, Ahmad Alief Yusuf, Mohammad Amil Zaikin, Muhammad