Cyber Crime Dan Fraud Kartu Kredit Dan Kartu Debit: Perspektif Akuntansi
DOI:
https://doi.org/10.57218/jueb.v1i3.277Keywords:
Cyber crime, Kecurangan, Perspektif akuntansiAbstract
Berkembangnya teknologi informasi dan penggunaannya di dalam kehidupan sosial dan ekonomi termasuk pemanfaatannya dalam bertransaksi keseharian termasuk enggunaan kartu kredit dan kartu debit yang sudah umum dilakukan oleh pelaku bisnis memiliki celah untuk terjadinya tindak kejahatan siber. Dalam makalah ini penulis ingin menjabarkan bagaimana karakteristik tindak kejahatan siber (cyber crime) dan penipuan (fraud) kartu kredit dan kartu debit dan upaya pencegahannya dalam perspektif akuntansi. Cyber crime dan fraud terjadi dengan melakukan pemalsuan kartu kredit/debit dan pemalsuan identitas pemegang kartu dan dengan pengembangan sisitem informasi akuntasi juga mengoptimalkan peran akunting dalam hal ini akuntan melalui kontrol internal yang tepat untuk mencegah terjadinya tindak pidana siber (cyber crime) dan penipuan (fraud).
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