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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal SOLMA Jurnal Ilmiah Akuntansi dan Bisnis International Journal of Economics, Business and Accounting Research (IJEBAR) Enrichment : Journal of Management Journal of Artificial Intelligence and Digital Business Journal Research of Social Science, Economics, and Management JEBD Jurnal Sains dan Teknologi Journal of Business Economics and Management
Ricky Bryan Tampubolon
Institut Pertanian Bogor
Agriculture, Biological Sciences & Forestry Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Environmental Science Physics Transportation Other

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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 Ananda, Alshifa Gusti Asyfia, Safirah Nur Ginoga, Lesia Fatma Hadiputri, Jeihan Sabila Sri Hani Agustin Hani Fitria Rahmani Hani Fitria Rahmani Hidayati, Aulia Iman Firmansyah Iman Firmansyah Inayah, Asty Khairi Irma Sriwijayanti Lumbantobing, Sabar Pardamean Merdekawati, Eka Muhammad Alam Mauludina Ratih Pratiwi Resti Jayeng Ramadhanti Rosyanti, Novi Septiani, Delina Herdian Simon Nisja Putra Zai Sriwijayanti, Irma Sugiharti, Zyana Yudhistira Adwimurti