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All Journal Jurnal Manajemen Terapan dan Keuangan Owner : Riset dan Jurnal Akuntansi Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Ar-Ribh West Science Accounting and Finance
Syahfir, Hasri Ainun
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Humanities Economics, Econometrics & Finance Social Sciences

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Journal : West Science Accounting and Finance

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Building Public Trust: The Role of AI in Preventing and Exposing Fraudulent Financial Reporting in the Public Sector – a Systematic Literature Review Syahfir, Hasri Ainun; Nirwana; Haliah
West Science Accounting and Finance Vol. 2 No. 03 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i03.1322

Abstract

Undetected financial reporting fraud can undermine public trust in the government. Artificial Intelligence (AI) has emerged as a potential solution to detect and uncover financial reporting fraud more quickly and accurately. AI offers real-time big data analysis capabilities, which can help prevent misuse of public funds. The purpose of this study is to systematically review the existing literature on the role of AI in preventing and uncovering financial reporting fraud in the public sector, and to identify ethical and regulatory challenges in its implementation. The method used in this study is a Systematic Literature Review (SLR), where relevant literature is identified, screened based on inclusion and exclusion criteria, analyzed, and interpreted to provide a comprehensive overview of the topic. The results show that AI has great potential in improving the efficiency of fraud detection and strengthening public trust in government financial management. However, this study also highlights key challenges in the implementation of AI, including ethical, privacy, and bias issues, as well as the need for regulations that support the responsible use of AI.
Co-Authors Amiruddin Amiruddin Darmawati Darmawati Darwis Said, Darwis Haliah, Haliah Insirat, Mutahira Nur Mediaty Nirwana Panggeso, Anastasia Gloria Rasyid, Syarifuddin Syamsuddin Syamsuddin Usman, Asri