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All Journal ETIKONOMI Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Keuangan dan Perbankan The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment Jurnal Akuntansi dan Pajak Jurnal Manajemen dan Bisnis Indonesia AKRUAL: Jurnal Akuntansi JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Jurnal Bisnis dan Akuntansi Jurnal Proaksi JASF (Journal of Accounting and Strategic Finance) Jurnal Akuntansi Sustainable : Jurnal Akuntansi EKONOMIKA45 E-JURNAL AKUNTANSI
Bernawati, Yustrida
Airlangga University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Journal : The Indonesian Accounting Review

 1 
Whistleblowing and fraud in digital era Santi Widhiyanti; Yustrida Bernawati
The Indonesian Accounting Review Vol 10, No 2 (2020): July - December 2020
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i2.2011

Abstract

This article discusses whistleblowing and fraud in the digital era in Indonesia using a literature study. Digital whistleblowing allows someone to reveal a number of information accompanied by photos/ videos through social media/ other online sources. This information is investigated further to find out if there is fraud after checking the truth, because there is a possibility that the information is inaccurate. The absence of a checking process and confirmation of its truth causes inaccurate information. The case that occurred in one of the SOEs in Indonesia initially emerged from a tweet on a Twitter account which was finally able to uncover the alleged fraud in terms of abuse of office. This is an example of the role of technology in digital whistleblowing and fraud. Digital technology can detect if there is a change in the softcopy file through the recorded digital footprint and then submit it to the authorities so that they can track the identification of previous users related to the possibility of document leakage. Artificial Neural Network (ANN) which is part of artificial intelligence (AI) technology can be used to detect fraud. ANN is a system that is able to process complex amounts of data through pattern recognition. There has been much discussion about the use of information technology in Indonesia, but the use of ANN has not been much discussed.
Whistleblowing and fraud in digital era Widhiyanti, Santi; Bernawati, Yustrida
The Indonesian Accounting Review Vol. 10 No. 2 (2020): July - December 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i2.2011

Abstract

This article discusses whistleblowing and fraud in the digital era in Indonesia using a literature study. Digital whistleblowing allows someone to reveal a number of information accompanied by photos/ videos through social media/ other online sources. This information is investigated further to find out if there is fraud after checking the truth, because there is a possibility that the information is inaccurate. The absence of a checking process and confirmation of its truth causes inaccurate information. The case that occurred in one of the SOEs in Indonesia initially emerged from a tweet on a Twitter account which was finally able to uncover the alleged fraud in terms of abuse of office. This is an example of the role of technology in digital whistleblowing and fraud. Digital technology can detect if there is a change in the softcopy file through the recorded digital footprint and then submit it to the authorities so that they can track the identification of previous users related to the possibility of document leakage. Artificial Neural Network (ANN) which is part of artificial intelligence (AI) technology can be used to detect fraud. ANN is a system that is able to process complex amounts of data through pattern recognition. There has been much discussion about the use of information technology in Indonesia, but the use of ANN has not been much discussed.
Co-Authors A. Dola Bastina Anditto Farlinno Annisa Rahmawati Annisa Rahmawati Ardhi Islamudin Bucek Jalu Prasetyo Arjuna Dea Sanchiani Debi Setyawati Dian Agustia DYAH AYU LARASATI Fauziyyah Sukmawati Kurniawan Gerrinko Giffari Wurintara Giovani Beatrice Napitupulu Hanny Purnomo Hasina, Zahwaril MELINDA CAHYANING RATRI Melinda Wijaya Natasya Adela Widani Novia Rizki Nurul Huda Paradisa Sukma Rifki Fikasari Sanchiani, Dea Santi Widhiyanti Shabrina Herawati Utami Nuur Lailatul Idzniah Victoria Kusumaningtyas Priyambodo Widhiyanti, Santi Yessy Aryanti Lestari Yulia Frischanita