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This study analyzes online fraud as one of the most common forms of cybercrime in Indonesia, which has expanded alongside rapid advances in information and communication technology. These crimes utilize digital platforms such as social media, online marketplaces, and fraudulent websites to deceive victims for unlawful financial gain. The research aims to examine online fraud from a criminological perspective by identifying its causes, patterns, and relevance to routine activity theory and differential association theory. A normative juridical method is employed, using statutory, conceptual, and case-based approaches, with qualitative and descriptive analysis. The findings show that online fraud reflects a shift from conventional fraud to digital-based crimes, driven by low public awareness of cybersecurity, easy access to technology, and weak online supervision. Several fraud schemes were identified, including online investment scams, phishing, and identity impersonation. This study highlights the need for an integrated approach that goes beyond law enforcement by emphasizing digital literacy, public education, and cross-sector collaboration to reduce cybercrime in Indonesia.

This study examines the dynamics of Data Driven Policy implementation in Indonesia, which faces a disconnect between the ambitions of digital regulation and the reality of execution on the ground. Using a qualitative approach with the Three Lenses of Evidence-Based Policy analysis framework (Head, 2008), this study examines the interaction between scientific evidence, political considerations, and professional practices in government data governance. The results show that although legal infrastructure such as Satu Data Indonesia (SDI) has been established, its effectiveness is hampered by structural barriers: the dominance of sectoral egos and a culture of intuitive decision-making (political lens), as well as a mix of digital talent and resistance from a paternalistic bureaucratic culture (practical lens). These findings confirm that data fragmentation and cybersecurity incidents are not simply technical failures, but rather systemic governance failures. Therefore, this study recommends a “soft reform” strategy that integrates the enforcement of technical standards, budget incentive mechanisms, and digital leadership transformation to align data validity with the political realities of the bureaucracy.

The digital era has transformed the financial sector through the integration of FinTech, making it more susceptible to increasingly complex cyber threats. As these risks rise, there has been a significant increase in academic research to better understand the cybersecurity challenges within the financial sector. This study aims to explore the development of cybersecurity research globally within this field. By utilizing bibliometrics, the research analyzes literature data collected from the Scopus database over the last five years. The analysis was conducted using VOSviewer and RStudio to identify dominant clusters, with cybersecurity and network security as the central themes linking various sub-fields, including artificial intelligence, cyberattacks, and phishing. The findings reveal areas of extensive research and highlight gaps that require further exploration. This study provides valuable insights for researchers and professionals in the cybersecurity field, offering a roadmap for future investigations and the identification of underexplored areas that need attention. Ultimately, this research contributes to advancing knowledge in the financial sector’s cybersecurity landscape and assists in shaping future research directions.

This study presents a meta-analysis of open-access accounting information systems (AIS) literature in Indonesia during the digital transition period of 2015-2025. The primary objective is to identify and map the taxonomy of Independent Variables (X) and Dependent Variables (Y) predominantly used in academic and practical research. Through a systematic review of 15 key accredited articles with Digital Object Identifiers (DOI), this research finds that AIS success determinants (Variable X) have evolved from purely technical factors to integrative clusters encompassing Human Capital (competence, training), Organizational (culture, management commitment), and Technological (infrastructure, internal control) aspects. Meanwhile, Dependent Variables (Y) have shifted from mere technical user satisfaction to strategic impacts such as financial report quality, operational efficiency, and MSME business performance. These findings indicate that AIS research in Indonesia is heavily influenced by public sector regulatory contexts and cloud technology adoption in the MSME sector. This report serves as a reference framework for future researchers to explore emerging variables such as artificial intelligence and cybersecurity behavior within the accounting ecosystem.

: The rapid expansion of cybersecurity standards and threat intelligence frameworks has led to significant semantic fragmentation among security terminologies, hindering effective information retrieval and interoperability across systems. Traditional keyword-based search approaches are inadequate for capturing the contextual meaning of security terms, particularly within formal frameworks such as NIST, MITRE ATT&CK, and CWE. This study addresses this challenge by proposing CyberBERT, a transformer-based semantic search framework designed to align cybersecurity terminologies through deep contextual representation and ontology-driven reasoning. Research Objectives: The primary objective of this research is to develop a semantic retrieval model capable of understanding conceptual relationships between security terms beyond lexical similarity. Methodology: The proposed methodology fine-tunes a BERT-based model on the NIST Glossary corpus using a combination of masked language modeling and triplet loss objectives to generate discriminative semantic embeddings. These embeddings are further aligned with cybersecurity ontologies, including MITRE ATT&CK and CWE, to enhance semantic consistency and explainability. Semantic retrieval is performed using cosine similarity within a 768-dimensional embedding space and evaluated using Mean Reciprocal Rank (MRR) and Precision@K metrics. Results: Experimental results demonstrate that CyberBERT achieves an MRR of 0.832, outperforming domain-adapted baselines such as SecureBERT and CyBERT. The integration of ontology alignment improves semantic accuracy by over 6%, while robustness evaluations confirm resilience against adversarial linguistic perturbations. Visualization using t-SNE reveals coherent semantic clustering aligned with the five core NIST Cybersecurity Framework functions. Conclusions: In conclusion, CyberBERT effectively bridges semantic gaps across cybersecurity terminologies by combining transformer-based contextual learning with ontological reasoning. The framework offers a robust, interpretable, and scalable solution for semantic search, supporting improved interoperability and knowledge discovery in cybersecurity operations and standards harmonization.

The development of information technology has produced a significant transformation in election administration mechanisms, including within the City of Palangka Raya. The digitalization of various services and information systems requires the General Elections Commission (KPU) to enhance transparency while simultaneously ensuring the security of voter data and election results. This study aims to examine the key challenges faced by the Palangka Raya KPU in balancing the need for information openness with data protection in the digital era. The research employs a qualitative descriptive method through literature review, direct observation, and structured interviews with KPU staff, election supervisors, and relevant stakeholders. The findings indicate that digitalization improves the effectiveness of public information dissemination, including through the use of Sidalih and Sirekap, yet it also introduces vulnerabilities such as potential voter data breaches, cyberattacks, and the spread of disinformation through social media. Moreover, limitations in human resources with technological expertise serve as constraints in optimizing digital security. Conversely, the implementation of data security standards and improvements in voter digital literacy contribute to strengthening public trust in the election process. Thus, the Palangka Raya KPU needs to reinforce cybersecurity infrastructure, enhance internal technical capacity, and broaden public education programs to safeguard electoral integrity amid increasing transparency demands and digital risks. Collaboration among government, academia, and the community is a strategic element in maintaining the quality of democracy in the digital era.

Digital transformation has emerged as a major catalyst for reform in contemporary public administration, reshaping how governments design, deliver, and evaluate public services. This literature review synthesizes key findings from international studies to map the dynamics of technological innovation and bureaucratic adaptation in the era of digital government. The results demonstrate that technologies such as artificial intelligence, blockchain, cloud computing, and the Internet of Things accelerate administrative processes, enhance accuracy, reduce service costs, and strengthen transparency and accountability. However, the review also emphasizes that technological advancement alone is insufficient; the success of digital transformation depends on the capacity of public institutions to reorganize work structures, build digital competencies, and shift bureaucratic culture toward more adaptive and collaborative practices. Furthermore, digital participation platforms have expanded opportunities for citizen engagement, yet persistent digital divides—driven by socio-demographic disparities and unequal access to infrastructure—pose significant challenges to inclusive participation. The literature also reveals recurring barriers related to infrastructure readiness, cybersecurity, resistance to change, and limited digital literacy among public employees. Cross-country evidence from Turkey, Singapore, Italy, Iran, and the UAE shows similar transformation patterns, highlighting bureaucratic adaptation as a mediating factor between technological innovation and governance outcomes. Overall, this review offers an integrated conceptual understanding of digital transformation in public services and underscores the need for holistic strategies that combine technological investment, organizational reform, and inclusive governance to ensure sustainable and equitable digitalization.

The integration of cloud computing and data security systems is vital for the operational success and competitiveness of fintech startups. Cloud computing enables these startups to scale quickly, manage resources efficiently, and reduce infrastructure costs, making it an indispensable tool for businesses in the rapidly evolving fintech sector. However, with the benefits come significant challenges, particularly in data protection and cybersecurity. As fintech services handle sensitive financial data, ensuring robust security measures such as encryption, access controls, and continuous monitoring is crucial to maintaining user trust. Furthermore, regulatory compliance, both local and global, adds complexity to the data protection strategies of fintech companies. This research explores the key factors that drive cloud adoption in fintech, the security challenges associated with cloud environments, and the strategies implemented by startups to address these challenges. Interviews with IT managers from Indonesian fintech startups reveal that while cloud computing offers scalability and cost-effectiveness, issues like compliance with local regulations and the protection of sensitive data remain major concerns. The research suggests that fintech startups should invest in both cloud infrastructure and advanced cybersecurity measures to protect their operations and customer data. Additionally, creating a comprehensive roadmap for regulatory compliance and fostering partnerships with cybersecurity firms will help mitigate risks and ensure long-term success. The findings highlight the importance of integrating cloud computing with effective security strategies to navigate the complex regulatory and security landscape of the fintech industry.

Digital transformation has reshaped community life by increasing internet dependency in daily communication, financial transactions, and public services. However, this rapid development has also intensified cybersecurity risks, particularly link-based scams and the misuse of Artificial Intelligence (AI). Limited digital literacy at the family level makes communities vulnerable to phishing attacks, personal data breaches, and AI-generated fraud. This community service program aimed to strengthen digital literacy among residents of RW 03 Kalipancur, Semarang, through participatory education focusing on link scam detection and responsible AI usage. The program involved interactive lectures, case discussions, simulations, and pre-test and post-test evaluations with 18 participants from family groups, PKK cadres, and elderly residents. The results showed a significant increase in understanding, from an average pre-test score of 43% to a post-test score of 84%. Beyond knowledge improvement, participants demonstrated increased awareness and behavioral change toward safer digital practices. The findings suggest that community-based participatory approaches effectively enhance family-level digital resilience and can serve as a replicable empowerment model in other communities facing similar digital threats.

This study aims to investigate the integration of information systems and the associated security challenges within Afghanistan's current market, emphasizing the complex relationship between technological innovation, governance stability, and institutional readiness. Using the Delphi method, the study engaged experts from academia, government, and the private sector to identify key barriers and enablers shaping Afghanistan's digital transformation. Findings reveal that the country's progress in adopting information systems is hindered by fragmented policies, weak cybersecurity awareness, infrastructure limitations, and dependency on donor-funded projects. Despite growing recognition of the importance of digitalization, Afghanistan's institutional fragility continues to impede coordinated implementation and sustainable innovation. Comparative insights with other emerging markets highlight that long-term investment in digital literacy, regulatory coherence, and private sector engagement are critical to overcoming these barriers. The study highlights the importance of adopting a hybrid developmental model that harmonizes local institutional realities with internationally recognized technological standards, fostering adaptability and resilience within Afghanistan's volatile environment. It advances existing understanding by demonstrating how governance reform, human capital enhancement, and cybersecurity integration function as mutually reinforcing components of the nation's digital transformation. Sustainable progress depends on establishing a unified national vision that bridges technology, education, and governance, thereby reinforcing market integrity and institutional stability amid persistent security and economic uncertainty.

APIs (Application Programming Interfaces) have become a key component in the development of modern digital products and the transformation of cloud-based services. Its ability to provide structured access to data and enable cross-platform integration makes APIs at the core of the enterprise's digital architecture. However, the high level of API openness poses increasingly complex security challenges, including potential data exploitation, injection attacks, credential misuse, and exploitation of business logic loopholes. This article examines the strategic role of APIs in the digital ecosystem, analyzes the operational risks that arise from API exposure, and evaluates the effectiveness of basic defense mechanisms such as API Gateways and Web Application Firewalls (WAFs). The findings of the study show that while both solutions play an important role in controlling access, filtering, and mitigating attacks at the surface layer, they have not been able to provide comprehensive protection against modern API threats that are dynamic, distributed, and often exploit weaknesses at the application and business logic levels. Therefore, a more holistic, layered, and sustainable API security approach is needed, including anomalous behavior detection, API abuse protection, and real-time monitoring to maintain the integrity and reliability of digital services.  

The rapid development of information and communication technology has driven the transformation of human activities into the digital realm, making cyber law regulation an essential need to govern activities in the virtual world. This research discusses the comparison of cyber law regulations in Indonesia and Singapore, specifically the Electronic Information and Transactions Law (UU ITE) and the Cybersecurity Act as well as the Protection from Online Falsehoods and Manipulation Act (POFMA), focusing on legal philosophy, enforcement mechanisms, and the protection of freedom of expression. A normative legal research method with a comparative approach is used to analyze the normative context, law enforcement implementation, and the social impacts of both regulations. The research findings indicate that Indonesia adopts a repressive legal approach with fragmented enforcement and challenges related to digital literacy, which leads to potential restrictions on freedom of expression. In contrast, Singapore applies a risk-based regulatory framework with centralized coordination and a more adaptive mitigation approach, aiming to balance content control with the protection of human rights. This research recommends reforms and strengthening of cyber law regulations in Indonesia to improve law enforcement effectiveness and ensure proportional freedom of expression in the digital era.

This study examines the challenges and solutions in bureaucratic transformation towards digitalization in government institutions, with a focus on the administrative services for issuing Certificates of Existence of Mass Organizations/NGOs by the National Unity and Politics Agency (Kesbangpol). The main obstacles identified include data fragmentation, outdated regulations, rigid organizational structures, and resistance to change. Limited human resource competency and political instability also hamper the implementation of reforms. To address these challenges, it is crucial to develop a comprehensive reform roadmap, simplify regulations, and strengthen data integration. Cybersecurity infrastructure development, organizational restructuring, and human resource capacity building through digital training are essential. Furthermore, strong political commitment is crucial to ensure the sustainability of reforms. Interviews indicate that service quality, verification standards, and speed of service influence public trust and satisfaction. Successful bureaucratic reform requires a combination of technological, regulatory, organizational, and cultural strategies to create modern and responsive public services.

The utilization of Quick Response Code Indonesian Standard (QRIS) by Micro, Small, and Medium Enterprises (MSMEs) in Indonesia has an important role in encouraging digitalization of transactions and improving financial recording and reporting. The background of this study is the need for MSMEs to adapt to the development of digital payment technology, especially in the midst of accelerated digitization triggered by the COVID-19 pandemic. Although QRIS provides various benefits, such as ease of transactions and automatic recording, there are still a number of obstacles such as limited digital literacy, uneven infrastructure, and concerns related to cybersecurity, especially in remote areas. This study uses a qualitative method with a case study approach to SMEs that have adopted QRIS in several regions in Indonesia. Data were collected through field observations, and documentation studies related to the use of QRIS in business activities. Data analysis was conducted thematically to explore in-depth understanding of the experiences, challenges, and benefits felt by MSME actors in the use of QRIS. The results showed that QRIS makes it easier for MSMEs to process payments and automatic digital transaction recording, thereby increasing the accuracy and transparency of financial statements. However, limited access to electricity, digital devices, and digital security literacy are significant barriers to optimal implementation of QRIS. The security aspect of digital transactions is an important concern for MSMEs, who need further education and technical support. Thus, strengthening digital literacy, improving infrastructure, and strict cybersecurity regulations are urgently needed to encourage wider and inclusive adoption of QRIS among MSMEs in Indonesia.

This study maps the regulatory landscape of financial technology (fintech), focusing on cryptocurrency regulation at both global and Indonesian levels. Cryptocurrency, one of the fastest-growing fintech instruments, functions as a virtual currency secured by cryptography. Despite lacking physical form, it is widely used for investment, transactions, and speculation, with trust supported by blockchain’s transparency and immutability. However, regulatory frameworks remain fragmented across countries. The research applies a bibliometric approach, using Bibliometrix (R Studio) for descriptive analysis and VosViewer for keyword network visualization. Data were retrieved from Scopus with the keywords “cryptocurrency regulation” and “fintech regulation,” covering 2016–2025. Findings reveal 1,178 documents from 484 sources, contributed by 4,693 authors, with an average of 7.43 authors per document and an international collaboration rate of 24.79%. The annual growth rate reaches 44.31%, with an average of 14.01 citations per document. Keyword analysis identifies four main clusters: financial regulation, green finance and sustainability, decentralized finance (DeFi), and blockchain cybersecurity. This study provides a knowledge map of regulatory evolution from conventional finance to blockchain-based fintech, offering insights for academics, regulators, and industry to balance innovation, consumer protection, and financial stability.

Digital transformation has fundamentally reshaped the landscape of public service delivery worldwide, with e-government emerging as a critical mechanism for enhancing government efficiency, transparency, and citizen engagement. This article provides a comprehensive analysis of e-government implementation in Indonesia, examining the trajectory of digital transformation in public services, the institutional frameworks supporting this transition, and the multifaceted impacts on service quality and governance outcomes. Through systematic literature review and critical policy analysis, this research explores the evolution of Indonesia's e-government initiatives from early adoption to current comprehensive digital service platforms, investigating both successes and persistent challenges. The findings reveal that Indonesia has made substantial progress in developing e-government infrastructure and applications across national and local government levels, with notable achievements including integrated digital identity systems, online business licensing platforms, and citizen complaint management systems. These initiatives have demonstrably improved service accessibility, reduced processing times, minimized corruption opportunities, and enhanced government responsiveness. However, implementation remains uneven across regions and government institutions, constrained by factors including digital infrastructure disparities, limited digital literacy among citizens and officials, organizational resistance to change, inadequate interoperability between systems, and cybersecurity vulnerabilities. The research identifies critical success factors for effective e-government implementation including strong leadership commitment, adequate resource allocation, comprehensive capacity building programs, citizen-centric design principles, robust legal frameworks, and collaborative partnerships between government, private sector, and civil society.

The modernization of smart grids through edge computing introduces significant cybersecurity challenges, most stemming from adversarial machine learning attacks that compromise distributed intelligence. Although Federated Learning is an appealing decentralized model training paradigm for edge smart grids, its resilience against coordinated injection and evasion attacks has not yet been thoroughly explored. To address this critical gap, we develop and evaluate a resilient Federated Learning model for edge-based innovative grid applications. Under a rigorous simulation-based experimental design, we created a controlled environment based on synthetic energy-demand data and implemented adversarial attack scenarios to ensure model robustness. We propose a resilience enhancement layer in our framework during the federated aggregation process to curtail malicious model updates and adversarial inferences. The results show significant improvement in the stability of the proposed model under attack, maintaining a robustness index above 0.62, whereas baseline approaches exhibit complete degradation. This corresponds to a reduction of approximately 34% in the attack impact rate across different-intensity attack scenarios, while maintaining high stability in aggregation. In addition to the adversarial testing framework in the domain of Federated Learning, this work provides a validated resilience model that secures analytics of smart grids without requiring access to raw data. Our methodology presents a resource-efficient alternative to physical testing and enables safe yet comprehensive security evaluation in critical infrastructure applications.

Digital transformation has become a necessity for State-Owned Enterprises (BUMN), particularly BRI, to face disruptions in the technological era. This study evaluates the reskilling and upskilling programs at BRI Medan in addressing the need for digital competencies, productivity improvement, and digital banking services. A mixed-method approach was used through in-depth interviews and questionnaires with program participants and HR management at BRI Medan, supported by digital policy documents and performance reports. The analysis focused on digital competencies, participant satisfaction, team performance impact, and regional implementation scale. Initial results indicate that the program emphasizes digital literacy, cybersecurity, the use of digital platforms, basic data analytics, and digital customer service. There was an improvement in skills and adaptability despite challenges such as limited training resources, varying employee profiles, and the need for job-specific customization. Positive impacts on operational efficiency and digital customer satisfaction were identified, with the acceleration of data-driven initiatives. The discussion highlights sustainable design, routine monitoring and evaluation, and the integration of the program into career paths. Policy implications: expansion of the program at Medan branches with a clear budget and strengthening the digital learning ecosystem. This study provides a practical overview of how BUMN, particularly BRI Medan, manages digital transformation through regional competency development.

Digital transformation has fundamentally reshaped the landscape of public service delivery worldwide, with e-government emerging as a critical mechanism for enhancing government efficiency, transparency, and citizen engagement. This article provides a comprehensive analysis of e-government implementation in Indonesia, examining the trajectory of digital transformation in public services, the institutional frameworks supporting this transition, and the multifaceted impacts on service quality and governance outcomes. Through systematic literature review and critical policy analysis, this research explores the evolution of Indonesia's e-government initiatives from early adoption to current comprehensive digital service platforms, investigating both successes and persistent challenges. The findings reveal that Indonesia has made substantial progress in developing e-government infrastructure and applications across national and local government levels, with notable achievements including integrated digital identity systems, online business licensing platforms, and citizen complaint management systems. These initiatives have demonstrably improved service accessibility, reduced processing times, minimized corruption opportunities, and enhanced government responsiveness. However, implementation remains uneven across regions and government institutions, constrained by factors including digital infrastructure disparities, limited digital literacy among citizens and officials, organizational resistance to change, inadequate interoperability between systems, and cybersecurity vulnerabilities. The research identifies critical success factors for effective e-government implementation including strong leadership commitment, adequate resource allocation, comprehensive capacity building programs, citizen-centric design principles, robust legal frameworks, and collaborative partnerships between government, private sector, and civil society.

The increasing integration and digitization of smart grid systems have exposed them to a variety of security threats, necessitating robust security measures to ensure their reliability and efficiency. This paper proposes a novel Digital Twin-Based Cyber-Physical Security Framework, incorporating AI-driven predictive maintenance and zero-trust architecture to address the evolving challenges of securing smart grids. By leveraging digital twin technology, this framework creates a real-time virtual representation of physical systems, enabling continuous monitoring and simulation for enhanced security and operational performance. Zero-trust security principles are integrated to ensure that no entity, whether inside or outside the network, is trusted by default, thus significantly reducing the risk of cyber-attacks. Additionally, AI-driven predictive maintenance enhances the framework’s reliability by proactively identifying potential failures before they occur, reducing downtime and improving system resilience. Through the development and simulation of this framework, including attack and failure scenarios, the paper demonstrates that the proposed system outperforms traditional methods in terms of anomaly detection, system downtime, and response times. The integration of predictive maintenance allows for early identification of component failures, thus enhancing the overall resilience of the grid. The zero-trust architecture further strengthens the cybersecurity posture, preventing unauthorized access and attacks. The study also identifies challenges, such as data synchronization and scalability, which must be addressed for broader implementation in large-scale smart grid systems. The findings suggest that the proposed framework could play a critical role in the future evolution of smart grid security, offering valuable insights for researchers and practitioners.