PENCEGAHAN FRAUND DALAM MENDUKUNG PEMBANGUNAN BERKELANJUTAN

Abstrak

This study aims to explore how fraud prevention efforts can play a strategic role in supporting the sustainable development agenda in Indonesia. This research is driven by the concern that fraud practices are not merely financial crimes, but serious threats that erode public trust and hinder the equitable distribution of welfare, which are the ideals of development. This study employs a qualitative approach using a systematic literature review method. Data were collected from various reputable scientific journals, current textbooks, and government regulations. The analysis was conducted by dissecting the literature to find the common thread between fraud theory and sustainability principles. The findings indicate that effective fraud prevention—through radical transparency, measurable accountability, and good governance—has a direct positive impact on economic and social sustainability. Strengthening internal controls and adopting digital technology are identified as vital instruments to cut off opportunities for fraud, ensuring that state resources truly reach the people who need them. The novelty of this research lies in the perspective that positions fraud prevention not just as a technical accounting mechanism, but as a moral and strategic pillar within the framework of sustainable development (SDGs). This addresses a gap in the literature that has tended to separate forensic audit issues from macro development issues