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All Journal Nomico Dhana
Aziz, Muhandis Difa'iy
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Economics, Econometrics & Finance

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Digital Consumer Literacy as a Determinant of Trust in Digital Economic Transactions Maharani, Leonita; Undartik, Sri; Aziz, Muhandis Difa'iy
Nomico Vol. 3 No. 1 (2026): Nomico-February
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/1v8eb315

Abstract

  This study examines the role of digital consumer literacy as a determinant of trust in digital economic transactions within the Indonesian context. The rapid expansion of the digital economy has increased reliance on online platforms, yet concerns regarding security, fraud, and data privacy continue to challenge consumer trust. Digital literacy is conceptualized as a cognitive and protective capability that enables consumers to evaluate information, understand digital risks, and engage safely in online transactions. This research employs a quantitative explanatory design using survey data collected from consumers who have conducted digital transactions in the past six months. Data were analyzed using Structural Equation Modeling (SEM) to assess the validity of constructs and to test the structural relationship between digital consumer literacy and trust. The findings indicate that digital consumer literacy has a positive and statistically significant effect on trust in digital economic transactions, with moderate explanatory power. Consumers with higher levels of digital literacy demonstrate stronger perceptions of platform integrity, security, and reliability. The discussion highlights that digital literacy reduces perceived risk and enhances confidence in digital systems. In conclusion, digital consumer literacy significantly contributes to the formation of trust and should be strengthened through integrated policy and educational strategies to support sustainable digital economic participation.
Fraud Auditing in The Digital Age : Data Analytics-Based Fraud Prevention and Detection Pagiling, Revita Dwi Aviani; Aziz, Muhandis Difa'iy
Dhana Vol. 2 No. 4 (2025): DHANA-DECEMBER
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/7ta9t138

Abstract

This study evaluates the fraud phenomenon in the digital era and the role of data analytics in fraud prevention and detection through a literature review. Digital transformation has created an increasingly complex fraud risk environment, where traditional audit methods are limited in capturing anomalies scattered across large volumes of data. Data analytics integrated with digital techniques such as machine learning, big data analytics, and forensic auditing offer new opportunities to strengthen the effectiveness of fraud audits. The reviewed literature demonstrates the ability of data-driven techniques to identify suspicious patterns, improve detection accuracy, and support preventive audit functions. While technology expands detection capacity, challenges such as limited auditor competency, data security issues, and the need for strong governance still require critical attention. This literature review approach integrates empirical and conceptual research findings from indexed scientific publications, providing a comprehensive overview of the development of data analytics in modern fraud audits. The research findings emphasize that the integration of technology and audit professionalism will be a key strategy for addressing fraud risks in the evolving digital era. The references used include recent academic studies from the past five years from various related disciplines.
Co-Authors Maharani, Leonita Pagiling, Revita Dwi Aviani Sri Undartik, Sri