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All Journal Jurnal EMT KITA Journal of Economic, Bussines and Accounting (COSTING) JURNAL MUQODDIMAH : Jurnal Ilmu Sosial, Politik dan Hummaniora FINANCIAL : JURNAL AKUNTANSI Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Darma Agung International Journal on Social Science, Economics and Art International Journal of Applied Finance and Business Studies Jurnal Manajemen Stratejik dan Simulasi Bisnis
Nasution, Fahmi Natigor
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Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences

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ARTIFICIAL INTELLIGENCE, BIG DATA, AND BLOCKCHAIN TECHNOLOGIES IN FINANCIAL FRAUD DETECTION: A SYSTEMATIC LITERATURE REVIEW Sidabutar, Nelly Reinalda; Kesuma, Sambas Ade; Nasution, Fahmi Natigor; Erwin, Keulana
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/8t605p38

Abstract

Financial fraud has become one of the most critical challenges in the modern digital economy, particularly with the rapid expansion of e-commerce, mobile payments, and online financial transactions. Artificial Intelligence (AI), Big Data Analytics (BDA), and Blockchain technology have emerged as transformative tools for enhancing fraud detection, prevention, and mitigation. This systematic literature review (SLR) aims to synthesize the state-of-the-art academic research on how these technologies contribute to identifying, predicting, and controlling fraudulent activities in financial systems. Following the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) approach, twenty-three peer-reviewed studies published between 2019 and 2025 were analyst based on their theoretical frameworks, methodological designs, and empirical findings. The results reveal three main technological convergence trends: (1) the integration of AI and BDA for pattern recognition and anomaly detection; (2) the use of Blockchain for decentralized data security and auditability; and (3) the hybridization of AI–Blockchain–Big Data for real-time fraud prevention. The review also identifies current challenges, such as data privacy concerns, model interpretability, and the scalability of analytical frameworks. This study contributes to the literature by providing a holistic view of technological evolution in financial fraud detection, highlighting key gaps, and proposing a future research agenda for more transparent, adaptive, and intelligent financial ecosystems.
THE ROLE OF INTERNET OF THINGS (IOT) IN TRANSFORMING ACCOUNTING INFORMATION SYSTEMS: A SYSTEMATIC LITERATURE REVIEW Sihombing, Sovia Irawaty; Kesuma, Sambas Ade; Nasution, Fahmi Natigor; Erwin, Keulana
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/vf6sh937

Abstract

The rapid emergence of the Internet of Things (IoT) has transformed how accounting information systems (AIS) operate in the digital era. This study presents a Systematic Literature Review (SLR) of ten international journal articles published between 2023 and 2024 to analyze IoT’s influence on accounting practices, adoption models, and organizational performance. The findings reveal that IoT integration improves the timeliness, accuracy, and transparency of financial data while supporting automation and predictive analytics in accounting. When combined with other technologies such as Blockchain and XBRL, IoT enhances interoperability, auditability, and traceability across financial systems. The dominant theoretical frameworks include the Technology Acceptance Model (TAM), the Technology–Organization–Environment (TOE) model, and Socio-Technical Systems Theory, highlighting the interplay between technology and human factors. Despite these benefits, research gaps persist in empirical validation, long-term sustainability, and data governance. This review contributes to digital accounting scholarship by proposing an integrative view of IoT-based accounting and identifying future research opportunities to strengthen accountability, efficiency, and strategic decision-making in digitalized financial environments.
Co-Authors ARUAN, ROBERTO BOBHOPE Asih, Sugi Permata Dalimunthe, Esmil Saleh Erwin, Keulana Irawati, Nisrul Iskandar Muda Kaban, Nara Pelita Sari Kesuma, Sambas Ade Khaira Amalia Fachrudin Rina Br. Bukit Rodhiyah, Indah Rospiani, Eka Sembiring, Hanna Friska Sibarani, Grace Fiftyrina Sidabutar, Nelly Reinalda Sihombing, Sovia Irawaty Siregar, Syahrizhal Sitorus, Elwis syahyunan syahyunan Wahyu Ario Pratomo