This research uses a qualitative perspective to understand how issuers define materiality, consider stakeholders and identify main material problems. In implementing CSR, conducting materiality assessment is important. The theories used are stakeholders, legitimacy, and good management theory; sustainability report and its standards, and materiality. The objects of this research are 15 banks from various countries. This is a case study, with materiality assessment as the variable. Data were collected from each bank’s 2020 sustainability report. Sampling technique used is purposive sampling. Data analysis was carried out by reducing data, presenting data, and drawing conclusions. The banking industry defines materiality as a priority topic with significant impact. Stakeholders with the greatest influence are workers, customers and investors. High main material issues identified are related to workers, economic performance, products, pandemic and digitization. It can be concluded that the materiality assessment by the banking industry is quite good, but still has a lot of room for improvement. Issuers with good materiality assessment are expected to maintain their assessment, and those that still lack can improve their assessment.

Government agencies are guided by the public sector accounting recording method which contains the accounts used in recording the operations of government agencies. High-level state entities and agencies, which include municipalities, agencies, major parties, and many other non-profit organizations, are covered by public sector accounting. Public sector accounting is closely related to the digital era because it will be used for the publication of financial reports. The purpose of this study is to see the impact of public sector accounting as a means of fraud prevention in the public sector in the digital era. This study used a qualitative approach using descriptive techniques to explain the results of the study. The results of the research produced are that public sector accounting has a close relationship with fraud prevention. in other words, through a positive attitude that is applied to the existence of digitalization, it will determine a device as a problem or responsibility that can be used as a form of increasing identity