GENERASI ANTI FRAUD DI ERA DIGITAL : TANTANGAN DAN PERAN ETIKA PROFESI AKUNTAN DI SMKN 1 PURWOKERTO

Abstract

This community service program aims to increase understanding of the increasingly prevalent forms of digital fraud in the technological era, while emphasizing the importance of accounting professional ethics as a moral bulwark in facing pressures and conflicts of interest that arise in practice. Furthermore, this community service program is aimed at fostering participants' critical thinking and social responsibility regarding integrity issues in their environment. The implementation method for this community service activity uses an educational and participatory approach, emphasizing active participant involvement. Several key methods used include interactive seminars, discussions of real-life cases related to digital fraud, and evaluation of discussion results through group reflection. This activity was attended by 45 participants from SMKN 1 Purwokerto, consisting of students with accounting education backgrounds. The community service results showed an increase in participants' understanding of various modes of digital fraud and their impact on individuals, organizations, and society. Participants also became increasingly aware of the importance of applying accounting professional ethics in maintaining honesty, objectivity, and integrity. Furthermore, active participation in case discussions demonstrated that participants were able to develop critical thinking, social responsibility, and collective awareness to prevent fraudulent practices from an early age. Thus, this activity contributes to strengthening ethical literacy and integrity, as well as providing important moral provisions for the younger generation as future professionals in the accounting field.