ANALISIS BALANCED SCORECARD UNTUK MENDUKUNG PENGENDALIAN CYBER FRAUD DI BANK CIMB NIAGA TAHUN 2022-2024
DOI:
https://doi.org/10.35446/akuntansikompetif.v9i1.2700Abstract
This study aims to examine the importance of cyberfraud control as the use of digital services in the banking sector increases, potentially creating cybercrime risks. The focus of this study is the implementation of cyberfraud control at Bank CIMB Niaga using the Balanced Scorecard (BSC) approach, which encompasses financial, customer, internal business process, and learning and growth perspectives. The research method used is qualitative, utilizing secondary data sourced from annual reports and sustainability reports for the 2022–2024 period. The results show that cyberfraud control at Bank CIMB Niaga has gradually strengthened through increased investment in technological security, improvements to internal business processes, and increased organizational readiness for digital transformation. These findings demonstrate that effective cyberfraud control requires technological support, a robust risk management system, and an organizational commitment to maintaining sustainable information security
References
Abdalla, Yousif Abdelbagi, Abdelrahman Mohamed Ibrahim, Alhashmi Aboubaker Lasyoud, and Mohammed Hersi Warsame. 2022. “Barriers of Implementing the Balanced Scorecard: Evidence From the Banking Sector in the Developing Market.” Journal of Governance and Regulation 11(2):173–80. doi: 10.22495/jgrv11i2art15.
Akinbowale, Oluwatoyin Esther Heinz Eckart, and Mulatu Fekadu Zerihun. 2020. “Analysis of Cyber-Crime Effects on the Banking Sector Using the Balanced Score Card: A Survey of Literature.” Journal of Financial Crime 27(3):945–58. doi: 10.1108/JFC-03-2020-0037.
Akinbowale, Oluwatoyin Esther, Polly Mashigo, and Mulatu Fekadu Zerihun. 2023. “Application of Balance Scorecard as a Strategic Management and Performance Measurement Tool for Cyberfraud Mitigation ‘ Internal Determinants of Bank Deposit Flows under Different Market Conditions in Ghana .’” (August). doi: 10.21511/bbs.19(1).2024.19.
Badan Siber dan Sandi Negara. 2024. “Lanskap Keamanan Siber Indonesia 2024.” (70).
Basel Committee on Banking Supervision. 2023. “Basel Committee on Banking Supervision Discussion Paper.” Report 1(1):1–8.
Cressey, Donald R. 1953. Other People’s Money: A Study in the Social Psychology of Embezzlement. Glencoe, IL: Free Press (atau Patterson Smith, jika pakai versi reprint 1973).
Cyberscurity Ventures. 2021. “Cybercrime To Cost The World $10.5 Trilion Annually By 2025.”
Esther Akinbowale, Oluwatoyin, Heinz, and Mulatu Fekadu Zerihun. 2022. “The Use of the Balanced Scorecard as a Strategic Management Tool to Mitigate Cyberfraud in the South African Banking Industry.” Heliyon 8(12). doi: 10.1016/j.heliyon.2022.e12054.
Febriana, Vii Cendrik. 2024. “Jurnal Ekonomika Dan Bisnis Islam E-ISSN: 2686-620X Halaman 161-174.” 7:161–74.
Kaplan, Robert S., and David P. Norton. 1992. “The Balanced Scorecard - Measures That Drive Performance. (Includes Related Articles).” Harvard Business Review 70(1):71.
Kaplan, Robert S., and David P. Norton. 1996. “The BALANCED SCORECARD.” Pp. 1–14 in Sustainability (Switzerland). Vol. 11.
Katuri, Sandeep. 2025. “Cybersecurity Threats in Digital Banking : A Comprehensive Analysis.” 16(1):1–16.
Khuluddiyah, Zulaikhatul. 2025. “Implementasi Manajemen Risiko Teknologi Informasi Dalam Proses Transformasi Digital Bank Syariah Indonesia.” 3:771–75.
Kwaijtaal, Anton. 2024. “Decoding the Dynamics in Liability Law.” SSRN Electronic Journal 21(2). doi: 10.2139/ssrn.4709302.
OJK. 2024. “Stakeholder Engagement Disclosures in Sustainability Reports: Evidence from Italian Food Companies.” Business Ethics, the Environment and Responsibility 34(1):260–79. doi: 10.1111/beer.12642.
Otoritas Jasa Keuangan. 2025. “Modus Kejahatan Di Sektor Jasa Keuangan Makin Kompleks.” Retrieved (https://keuangan.kontan.co.id/news/modus-kejahatan-di-sektor-jasa-keuangan-makin-kompleks-ojk-upayakan-hal-ini).
Rodiah, Siti, Ika Ardianni, and Aftania Herlina. 2019. “Pengaruh Pengendalian Internal , Ketaatan Aturan Akuntansi , Moralitas Manajemen Dan Budaya Organisasi Terhadap Kecurangan Akuntansi The Effect of Internal Control , Compliance with Accounting Rules , Management Morality and Organization Culture to Accounting Fraud.”
Satrya, Ilham Zharfan. 2024. “SERANGAN SIBER DALAM PERKEMBANGAN DIGITAL DI INDONESIA.” 9(10).
Solms, Rossouw Von, and Johan Van Niekerk. 2013. “From Information Security to Cyber Security.” Computers & Security 38:97–102. doi: 10.1016/j.cose.2013.04.004.
Sugiyono. 2020. Metodologi Penelitian Kuantitatif, Kualitatif Dan R & D.
Syavira, Cindy, and Siti Aliyah. 2023. “Fraudulent Financial Statement : Pengujian Fraud Pentagon Theory Pada Sektor Industri Dan Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia.” 20(1):111–32.
Tampubolon, Evelina, and Siti Rodiah. 2020. “Pengaruh Pengendalian Internal Dan Moralitas Individu Terhadap Kecurangan ( Fraud ) Akuntansi ( Studi Eksperimen Pada Mahasiswa Universitas Muhammadiyah Riau ).” 4(1):37–42. doi: 10.18196/rab.040151.
Zul Azmi, Nuraima, Fadrul. 2021. “KNOWLEDGE MANAGEMENT AND HOSPITAL PERFORMANCE BASED ON BALANCED SCORECARD IN PEKANBARU.” 6(2):213–21.
Zul azmi, Sulistiamdary, Siti Samsiah. 2022. “Apakah Biaya Kualitas Penting Meningkatkan Keunggulan Kompetitif Dan Kinerja Organisasi.” 12(2). doi: 10.37859/jae.v12i2.4264.
Published
Versions
- 2026-02-22 (2)
- 2026-02-22 (1)
Issue
Section
License
Copyright (c) 2026 Umi Solehah, Siti Rodiah, Zul Azmi
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
