Earticle

초록

영어

E-governance reforms are propelling the digitalisation of Indonesia's banking sector in a bid to promote transparency, efficiency, and accountability. Yet, the reforms have also begun to expose institutions to emergent risks, most significantly, insider cyber fraud, because institutional capacities have not kept pace with systemic evolutions. This concept paper analyses the organisational and behavioural risk drivers of digital transformations with specific emphasis on the role played by banking personnel in enabling cyber fraud. Grounded in institutional theory and risk governance approaches, the research provides a conceptual model depicting the interplay between institutional pressures, control mechanisms, and individual behaviours, which can exacerbate or alleviate internal cyber threats. The study highlights the requirement for adaptive and contextaware management controls that are aligned with evolving digital risks. The research adds to the literature on risk and institutional governance while providing policy implications for regulators who deal with the consequences of digitalisation. Furthermore, it emphasises the requirement of future empirical testing and underscores the significance of comparative cross-national research for ongoing scholarly investigation.

목차

INTRODUCTION
LITERATURE REVIEW
Insider Cyber Fraud in Banking
Management Control Systems (MCS)
Fraud Diamond Model
COSO ERM and ISO 27001
NIST Cybersecurity Framework (NIST CSF)
Synthesis and Research Gap
METHODOLOGY
Research Design
Data Collection and Analysis
RESULTS AND DISCUSSION
CONCLUSION
REFERENCES

키워드

저자

• Ratna Marta Dhewi [ Department of Accountancy, Universitas Terbuka, Indonesia. ] Corresponding Author

참고문헌

발행기관

간행물

표지보기 관심저널 등록

• 간행물명

  사회과학연구 [Journal of Social Science]

• 간기

  반년간

• pISSN

  1226-5799

• 수록기간

  1983~2026

• 십진분류

  KDC 324 DDC 330