KESIAPAN DETEKSI FRAUD BERBASIS KECERDASAN BUATAN PADA PERBANKAN INDONESIA: PERSPEKTIF TATA KELOLA RISIKO, EFISIENSI BIAYA, DAN KAPABILITAS ORGANISASI MENUJU PERBANKAN BERKELANJUTAN

Authors

  • Easter B.U. Tobing Perbanas Institute, Indonesia
  • Tiolina Pardede2 Fakultas Ekonomi dan Bisnis, Program Studi Doktoral Ilmu Manajemen, Perbanas Institute Jakarta, Indonesia
  • Saripudin Fakultas Ekonomi dan Bisnis, Program Studi Doktoral Ilmu Manajemen, Perbanas Institute Jakarta, Indonesia

DOI:

https://doi.org/10.29040/jie.v10i2.20057

Abstract

The rapid digital transformation of Indonesia's banking sector has exponentially increased transaction volumes alongside escalating digital fraud complexity. This study examines how risk governance, cost efficiency, and organizational capability influence artificial intelligence (AI)-based fraud detection readiness, and analyzes the mediating role of AI readiness in its relationship with sustainable banking in Indonesian commercial banks. Grounded in the Technology-Organization-Environment (TOE) Framework, Resource-Based View, Dynamic Capabilities Theory, Institutional Theory, and ESG perspectives, this conceptual study proposes a structural model in which AI-based fraud detection readiness (M) mediates the relationships between three determinants — risk governance (X1), cost efficiency (X2), and organizational capability (X3) — and sustainable banking (Y). A quantitative survey targeting 250–300 Indonesian banking professionals is proposed, analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 4.0. Seven testable hypotheses are developed. This study contributes by introducing AI-based fraud detection readiness as a distinct multidimensional construct bridging AI adoption and banking sustainability, and offers actionable guidance for bank executives, risk managers, and regulators in designing responsible AI fraud detection programs aligned with ESG-sustainable banking objectives.

 

Author Biography

Easter B.U. Tobing, Perbanas Institute

EASTER BORNY ULIARTA TOBING
Strategic Advisor | Transformation & Sustainability Leader | Senior Banking Professional | Lecturer & Mentor

Easter Tobing is a senior business and transformation professional with more than two decades of experience across banking, financial services, digital transformation, sustainability strategy, and organizational change. She is widely recognized for her ability to bridge strategy, governance, technology, and human-centered leadership in complex and highly regulated environments. Throughout her career, Easter has held executive and senior leadership roles in major Indonesian financial institutions, where she led digital and retail transformation initiatives, strategic partnerships, ecosystem development, and business growth programs. Her work has consistently focused on aligning commercial performance with long-term value creation, governance integrity, and sustainable impact. Easter’s expertise spans: Strategic & organizational transformation Sustainable finance, ESG, and governance frameworks Digital banking and ecosystem partnerships Change management in complex, regulated organizations Stakeholder engagement and executive-level relationship management Public speaking, facilitation, and leadership development In addition to her corporate leadership experience, Easter is an active lecturer and academic contributor, teaching postgraduate-level courses in Business Communication, Leadership, and Strategic Management. She is currently pursuing a Doctorate in Management, with research interests focused on sustainability strategy, digital transformation, and change management in financial institutions. Easter is also engaged as an independent strategic advisor and mentor, supporting banks, financial institutions, public-sector organizations, and growing enterprises in navigating transformation, strengthening governance, and building resilient, future-ready organizations. Her advisory style is known for being strategic, pragmatic, and deeply human-centered, combining rigorous thinking with empathy and ethical leadership. Beyond her professional work, Easter is a strong advocate for women leadership, financial literacy, and inclusive economic development. She believes that sustainable success is achieved not only through performance, but through purpose, integrity, and the ability to guide people through change with clarity and compassion. Professional Focus Strategic & Sustainability Transformation Banking, Finance & Governance Change Management & Leadership Digital & Ecosystem Strategy Advisory, Mentoring & Executive Education Current Roles Independent Strategic & Sustainability Advisor Lecturer & Mentor (Postgraduate Programs) Doctoral Researcher in Management

Published

2026-07-10

How to Cite

Tobing, E. B., Tiolina Pardede2, & Saripudin. (2026). KESIAPAN DETEKSI FRAUD BERBASIS KECERDASAN BUATAN PADA PERBANKAN INDONESIA: PERSPEKTIF TATA KELOLA RISIKO, EFISIENSI BIAYA, DAN KAPABILITAS ORGANISASI MENUJU PERBANKAN BERKELANJUTAN. JURNAL ILMIAH EDUNOMIKA, 10(2). https://doi.org/10.29040/jie.v10i2.20057

Issue

Vol. 10 No. 2 (2026): EDUNOMIKA

Section

Articles

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