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All Journal Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan
Mobilingo, Dea Saufika
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Role of Technology Integration in Public Sector Accounting Fraud Prevention Efforts Mobilingo, Dea Saufika; Hailah; Nirwana
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i2.471

Abstract

This research aims to determine the role of public-sector accounting information technology in preventing fraud in public-sector organizations. The study was a literature review based on articles suitable for further analysis of the research topic. The study found that there are ways to prevent fraud that, include technology and prevention strategies. The technology strategy includes leveraging data protection officers for fraud prevention, IoT access, data access management, timely reporting, and real-time data management. The prevention strategy is to develop a fraud detection system using machine algorithms, data mining, and meta-learning techniques.
Dramaturgy in Digital Public Accounting: Social Representation and Institutional Imaging in the Era of Digital Transformation Fathirah, Dian; Mobilingo, Dea Saufika; Alimuddin, Alimuddin
Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital Vol 4 No 1 (2025): AGUSTUS
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jekombital.v4i1.973

Abstract

Accounting practices in public institutions are no longer merely financial reporting tools, but also strategic instruments for building institutional image, particularly through digital platforms. This research adopts Erving Goffman's dramaturgy approach to analyze how actors in public institutions manage impressions through financial report presentations and institutional communication activities connected to digital systems, including social media and e-reporting. The concepts of front stage and back stage are used to understand the disparity between formal representations displayed digitally to the public and the internal organizational reality. Findings reveal the use of digital systems as part of social performance to create an image of transparency, which often does not reflect actual operational conditions. This research highlights new challenges in maintaining accountability and public trust in the era of digital transformation. Thus, the dramaturgy approach provides a critical perspective in understanding the social and technological dynamics behind digital public sector accounting practices.
Co-Authors Fathirah, Dian Hailah Nirwana