Abstract :

Digital transformation has reshaped the global business landscape, increasing efficiency while also giving rise to new risks in the form of digital fraud. This research aims to analyze the role of transparency as a strategic instrument in preventing fraud in the Indonesian digital business ecosystem. Using a qualitative multiple case study approach, data was collected through interviews, observations, and analysis of policy documents from technology-based companies. The results show that transparency significantly contributes to increased accountability and the effectiveness of internal controls. The implementation of digital audit systems, real-time monitoring, and blockchain technology has proven to reduce information asymmetry and the opportunities for fraud. However, its effectiveness is still influenced by institutional factors, digital ethics, and collaboration among regulators. Therefore, further research is recommended to develop a quantitative model that measures the impact of transparency on reducing fraud risk longitudinally across various digital business sectors in Indonesia.

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Keywords :

Accountability, Corporate Governance, Digital Transparency, Fraud Prevention

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