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All Journal JASS (Journal of Accounting for Sustainable Society) JOURNAL OF ECONOMICS EDUCATION AND ENTREPRENEURSHIP
Nadia Husnaningtyas
Universitas Negeri Yogyakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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FROM TRADITIONAL TO DIGITAL: THE EVOLUTION OF AUDITOR COMPETENCIES AND AUDIT PRACTICES Nadia Husnaningtyas
JASS (Journal of Accounting for Sustainable Society) Vol. 7 No. 02 (2025): Vol 7 No 2 (2025): JASS Edisi Desember 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v7i02.1632

Abstract

This literature review investigates the evolving landscape of audit methodologies in response to digitalization, specifically analyzing the shifting skill sets auditors must possess. Conducted as a Systematic Literature Review (SLR), the research establishes a core model interlinking the digital auditor, contemporary audit procedures, and technology-enabled audits as the cornerstone of modern practice. The analysis reveals that for the audit profession to maintain its credibility and effectiveness, practitioners must cultivate a blend of advanced technical skills, digital fluency, and a commitment to lifelong learning. The study subsequently constructs a paradigm for implementing innovation in auditing that is both ethically grounded and operationally robust. It concludes by outlining the practical imperative for auditors to evolve their roles, emphasizing moral responsibility and adaptive expertise amidst technological change. For further academic inquiry, this paper suggests exploring the moral dimensions of automated auditing and creating customized innovative models for various industrial settings.
Fraud Detection Methods in Addressing Cyber Threats: A Systematic Literature Review in the Banking Sector Willa Putri Malinda Buchori; Betanika Nila Nirbita; Muhammad Alif Nur Irvan; Nadia Husnaningtyas; Adila Durrotul Ghina
Journal of Economics Education and Entrepreneurship Vol 7, No 1 (2026): JEE, APRIL 2026
Publisher : Program Studi Pendidikan Ekonomi FKIP Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jee.v7i1.18299

Abstract

This research was conducted in order to determine the method of fraud detection. The method used in this research is Systematic Literature Review (SLR) with PRISMA Protocol. The steps taken include identification, screening, feasibility testing, and finalization of relevant studies from various leading databases such as Google Scholar, Scopus, Web of Science, Emerald, and IEEE Xplore. The results of the study identified eight main methods of fraud detection, namely big data analysis, machine learning algorithms, Natural Language Processing (NLP); Accounting Information Systems, Extremely Randomized Trees (ERT), rule-based systems, blockchain technology, Asexual Reproduction Optimization (ARO), Bayesian A/B testing, and authentication systems. These methods show varying degrees of effectiveness in detecting suspicious transactions and reducing the risk of digital fraud. The research findings not only discuss fraud detection methods, but also analyze the weaknesses and advantages of each method. The findings can be used as a practical reference source in preventing fraud by conducting fraud detection based on the right method.
Co-Authors Adila Durrotul Ghina Betanika Nila Nirbita Muhammad Alif Nur Irvan Willa Putri Malinda Buchori