MENINGKATKAN LITERASI TRANSFORMASI DIGITAL DALAM DETEKSI FRAUD BERBASIS DATA SCIENCE MELALUI WEBINAR

Tri Utami Lestari; Moh. Wahyudin Zarkasyi; Srihadi Winarningsih; Citra Sukmadilaga

doi:10.31764/jmm.v10i3.39350

MENINGKATKAN LITERASI TRANSFORMASI DIGITAL DALAM DETEKSI FRAUD BERBASIS DATA SCIENCE MELALUI WEBINAR

Tri Utami Lestari, Moh. Wahyudin Zarkasyi, Srihadi Winarningsih, Citra Sukmadilaga

Abstract

Abstrak: Kompleksitas praktik fraud laporan keuangan semakin berkembang, tidak lagi terbatas pada metode konvensional, melainkan memanfaatkan celah dalam sistem digital dan lemahnya pengawasan berbasis data. Kegiatan pengabdian ini bertujuan meningkatkan pemahaman peserta dalam memanfaatkan data science untuk mendeteksi dan mengungkap fraud guna memperkuat akuntabilitas dan transparansi. Kegiatan ini dilaksanakan dalam bentuk webinar nasional ”Penggunaan Data Science dalam Mengungkap Fraud” dengan menghadirkan dua narasumber dari akademisi dan praktisi. Sebanyak 390 peserta mengikuti kegiatan ini yang terdiri atas auditor, peneliti mahasiswa, dan masyarakat. Peserta mengisi kuesioner pre-test dan post-test yang masing-masing terdiri dari 5 soal untuk menilai peningkatan pemahaman peserta. Hasil post-test menunjukkan peningkatan pemahaman peserta rata-rata 32%. Evaluasi kepuasan menunjukkan bahwa sebesar 99% peserta merasa webinar ini membantu peserta mengenali kebaruan cara mendeteksi fraud melalui data science. Oleh karena itu, webinar ini berkontribusi dalam meningkatkan literasi transformasi digital dalam mendeteksi fraud laporan keuangan melalui pendekatan partisipatif dan praktis.

Abstract: The complexity of financial report fraud practices is growing, no longer limited to conventional methods, but taking advantage of loopholes in the digital system and weak data-based supervision. This service activity aims to increase participants' understanding in utilizing data science to detect and expose fraud to strengthen accountability and transparency. This activity was carried out in the form of a national webinar "The Use of Data Science in Exposing Fraud" by presenting two speakers from academics and practitioners. A total of 390 participants participated in this activity consisting of auditors, student researchers, and the public. Participants fill out pre-test and post-test questionnaires which each consist of 5 questions to assess the improvement of participants understanding. Post-test results showed an average increase in participants understanding of 32%. The satisfaction evaluation showed that 99% of participants felt that this webinar helped participants recognize the novelty of how to detect fraud through data science. Therefore, this webinar contributes to increasing digital transformation literacy in detecting financial statement fraud through a participatory and practical approach.

Keywords

Data Science; Digital Transformation; Financial Reporting; Forensic Auditor; Fraud.

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DOI: https://doi.org/10.31764/jmm.v10i3.39350