Main Article Content
Abstract
The government's practice of procuring goods and services is still vulnerable to fraud and needs to be addressed. This research aims to determine the factors that can influence efforts to prevent fraud in e-procurement-based procurement of goods and services. The data in this research were obtained from the results of distributing questionnaires to employees of the Procurement Services Unit (ULP) office and the Dompu Regency BPKAD Office. Sampling in this research used a purposive sampling method. Next, the research data was tested using multiple regression testing. This research can prove that the variables of technology utilization, internal control systems, employee ethics, and religiosity can influence the prevention of fraud in the procurement of goods and services. The research results can be used as a reference for evaluating the use of information technology and the application of SPI to make it more optimal. Apart from that, it is also necessary to consider human resources, in this case employees, to be able to maintain good ethics and religiosity as the basis for actions at work to avoid various deviant or unlawful actions.
Keywords
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Copyright (c) 2024 Ikhwan, Muh. Syahru Ramadhan
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References
- Abutabenjeh, S., Dimand, A.-M., & Tao, J. (2023). Determinants of the success of cooperative public procurement. Public Performance & Management Review, 46(4), 1–20. https://doi.org/10.1080/15309576.2022.2115086
- Afolabi, A., Ibem, E., Aduwo, E., & Tunji-Olayeni, P. (2022). Digitizing the grey areas in the Nigerian public procurement system using e-Procurement technologies. International Journal of Construction Management, 22(12), 2215–2224. https://doi.org/10.1080/15623599.2020.1774836
- Alfiansyah, I., & Afriady, A. (2022). Pengaruh penerapan sistem pengendalian internal pemerintah, kompensasi, dan religiusitas terhadap pencegahan fraud (studi kasus pada BPKA Kota Bandung). Jurnal Buana Akuntansi, 7(1), 97–105. https://doi.org/10.36805/akuntansi.v7i1.2213
- Ali, M. A., Azad, M. A., Parreno Centeno, M., Hao, F., & Moorsel, A. van. (2019). Consumer-facing technology fraud: Economics, attack methods and potential solutions. Future Generation Computer Systems, 100, 408–427. https://doi.org/10.1016/j.future.2019.03.041
- Anggraeni, N. M., Sailawati, S., & Malini, N. E. L. (2021). Pengaruh whistleblowing system, sistem pengendalian internal, budaya organisasi, dan keadilan organisasi terhadap pencegahan kecurangan. Jurnal Akuntansi Keuangan Dan Bisnis, 14(1), 85–92. https://doi.org/10.35143/jakb.v14i1.4613
- Awang, Y., Rahman, A. R. A., & Ismail, S. (2019). The influences of attitude, subjective norm and adherence to Islamic professional ethics on fraud intention in financial reporting. Journal of Islamic Accounting and Business Research, 10(5), 710–725. https://doi.org/10.1108/JIABR-07-2016-0085
- Aziz, F. L. A., & Othman, I. W. (2021). Internal Auditors’ Perception on the efficacy of fraud prevention and detection in the public sector. Universal Journal of Accounting and Finance, 9(4), 764–772. https://doi.org/10.13189/ujaf.2021.090422
- Bhagat, G., & Jha, K. N. (2023). Modeling the competition-restrictive actions in public works procurement. Journal of Public Procurement, 23(4), 365–388. https://doi.org/https://doi.org/10.1108/JOPP-12-2022-0060
- Candrayani, M., & Sasanti, E. E. (2024). The effect of internal inventory control and accounting information systems on the prevention of fraud in inventory (study at PT . Astra International Tbk . - Honda NTB branch ). Asian Journal of Management Entrepreneurship and Social Science, 04(02), 140–158.
- Doig, A., & Sproat, P. A. (2020). Local responses to a national initiative on organised crime and local government procurement fraud. Journal of Financial Crime, 27(1), 78–91. https://doi.org/https://doi.org/10.1108/JFC-12-2018-0129
- Egita, E. (2020). Pengaruh religiusitas, reward and punishment, dan job rotation terhadap fraud. Jurnal Penelitian Dan Pengabdian Kepada Masyarakat UNSIQ, 7(1), 55–64. https://doi.org/10.32699/ppkm.v7i1.1022
- Fernandhytia, F., & Muslichah, M. (2020). The effect of internal control, individual morality and ethical value on accounting fraud tendency. Media Ekonomi Dan Manajemen, 35(1), 112. https://doi.org/10.24856/mem.v35i1.1343
- Ghozali, I. (2020). Aplikasi analisis multivariate dengan program IBM SPSS 23 (8th ed.). BP UNDIP.
- Glinkowska, B., & Kaczmarek, B. (2015). Classical and modern concepts of corporate governance (stewardship theory and agency theory). Management, 19(2), 84–92. https://doi.org/10.1515/manment-2015-0015 1.
- Hayati, N., & Amalia, I. (2021). The effect of religiosity and moderation of morality on fraud prevention in the management of village funds. The Indonesian Accounting Review, 11(1), 105–114. https://doi.org/10.14414/tiar.v11i1.2297
- Hidayat, M. A. (2024). KPK: Hampir 90 persen korupsi menyangkut pengadaan barang dan jasa. Www. Viva.Co.Id. https://www.viva.co.id/berita/politik/1694240-kpk-hampir-90-persen-korupsi-menyangkut-pengadaan-barang-dan-jasa
- Ionaşcu, A., Barbu, C. A., & Popa, A. (2023). Ethics in the banking sector. Global Ethics - Key of Sustainability (GEKOS 2022), 19, 137–145. https://doi.org/10.18662/lumproc/gekos2022/11
- Isnaini, D. B. Y., Nurhaida, T., & Pratama, I. (2020). Moderating effect of supply chain dynamic capabilities on the relationship of sustainable supply chain management practices and organizational sustainable performance: A study on the restaurant industry in Indonesia. International Journal of Supply Chain Management, 9(1), 97–105.
- Jahani, N., Sepehri, A., Vandchali, H. R., & Tirkolaee, E. B. (2021). Application of industry 4.0 in the procurement processes of supply chains: A systematic literature review. Sustainability (Switzerland), 13(14), 1–25. https://doi.org/10.3390/su13147520
- Juhandi, N., Zuhri, S., Fahlevi, M., Noviantoro, R., Abdi, M. N., & Setiadi. (2020). Information technology and corporate governance in fraud prevention. E3S Web of Conferences, 202, 1–10. https://doi.org/10.1051/e3sconf/202020216003
- Lassou, P. J. ., Sorola, M., Senkl, D., Lauwo, S. G., & Masse, C. (2024). Monetization of politics and public procurement in Ghana. Accounting, Auditing & Accountability Journal, 37(1), 85–118. https://doi.org/https://doi.org/10.1108/AAAJ-07-2021-5341
- Maulana, R., Purnamasari, P., & Maemunah, M. (2022). Pengaruh lingkungan pengendalian dan religiusitas terhadap pencegahan kecurangan. Bandung Conference Series: Accountancy, 2(2), 975–985. https://doi.org/10.29313/bcsa.v2i2.2824
- Nawawi, A., & Salin, A. S. A. P. (2018). Internal control and employees’ occupational fraud on expenditure claims. Journal of Financial Crime, 26(7), 1–16. https://doi.org/10.1108/BIJ-10-2012-0068
- Nopeanti, V., Tarjo, T., & Haryadi, B. (2020). Religiosity moderation on the effect of whistleblowing intention and fraud tendency. Asia Pacific Fraud Journal, 5(2), 266–276. https://doi.org/10.21532/apfjournal.v5i2.169
- Nu’man, A. H., Nurwandi, L., Bachtiar, I., Aspiranti, T., & Pratama, I. (2020). Social networking, and firm performance: Mediating role of comparative advantage and sustainable supply chain. International Journal of Supply Chain Management, 9(3), 664–673.
- Rahmawati, L., & Pradata, B. G. (2023). The influence of corporate culture and internal control systems on the prevention of merchandise fraud. Jurnal Ilmiah Manajemen Kesatuan, 11(3), 1483–1494. https://doi.org/10.37641/jimkes.v11i3.2357
- Ramadhan, M. S., & Adhim, C. (2021a). Bagaimana mengoptimalkan kualitas probity audit? Jurnal Akuntansi Multiparadigma, 12(3), 637–650. https://doi.org/10.21776/ub.jamal.2021.12.3.36
- Ramadhan, M. S., & Adhim, C. (2021b). Fraud detection in the procurement of goods and services. Journal of Contemporary Accounting, 3(3), 113–129. https://doi.org/10.20885/jca.vol3.iss3.art1
- Ramadhan, M. S., & Adhim, C. (2021c). Fraud detection in the procurement of goods and services. Journal of Contemporary Accounting, 3(3), 113–129. https://doi.org/10.20885/jca.vol3.iss3.art1
- Ramadhan, M. S., & Arifin, J. (2019). Efektivitas probity audit dalam mencegah kecurangan pengadaan barang dan jasa. Jurnal Akuntansi Multiparadigma, 10(3), 550–568. https://doi.org/10.21776/ub.jamal.2019.10.3.32
- Romaissah, Imtikhanah, S., & Hidayah, R. (2018). Pengaruh implementasi sistem e-procurement dan pengendalian internal terhadap pencegahan fraud pengadaan barang/jasa pemerintah. Jurnal Neraca, 15(2), 65–80.
- Septiawan, B., & Ningsih, D. F. (2020). Dewan redaksi jurnal riset akuntansi & komputerisasi akuntansi penerapan e-procurement dan pengendalian internal dalam meningkatkan efektivitas pencegahan fraud pengadaan barang dan jasa. JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi, 11(2), 269.
- Suh, J. B., & Shim, H. S. (2020). The effect of ethical corporate culture on anti-fraud strategies in South Korean financial companies: Mediation of whistleblowing and a sectoral comparison approach in depository institutions. International Journal of Law, Crime and Justice, 60(July), 100361. https://doi.org/10.1016/j.ijlcj.2019.100361
- Sulistyorini, L., & Urumsah, D. (2021). Determinan pencegahan fraud pengadaan barang & jasa perguruan tinggi di Indonesia. Proceeding of National Conference on Accounting & Finance, 3, 181–190. https://doi.org/10.20885/ncaf.vol3.art16
- Wicaksono, A. P., Urumsah, D., & Asmui, F. (2017). The implementation of e-procurement system: indonesia evidence. SHS Web of Conferences, 34(7), 10004. https://doi.org/10.1051/shsconf/20173410004
- Xu, Y., Chong, H. Y., & Chi, M. (2021). A review of smart contracts applications in various industries: a procurement perspective. Advances in Civil Engineering, 21(4), 1–25. https://doi.org/10.1155/2021/5530755
- Yevu, S. K., Yu, A. T. W., & Darko, A. (2023). Barriers to electronic procurement adoption in the construction industry: a systematic review and interrelationships. International Journal of Construction Management, 23(6), 1–20.
- Yusni, Y. (2022). Pengaruh implementasi e-procurement dan komitmen organisasi terhadap pencegahan fraud pengadaan barang/jasa dengan sistem pengendalian internal pemerintah sebagai variabel moderasi. INOBIS: Jurnal Inovasi Bisnis Dan Manajemen Indonesia, 5(2), 138–148. https://doi.org/10.31842/jurnalinobis.v5i2.219
References
Abutabenjeh, S., Dimand, A.-M., & Tao, J. (2023). Determinants of the success of cooperative public procurement. Public Performance & Management Review, 46(4), 1–20. https://doi.org/10.1080/15309576.2022.2115086
Afolabi, A., Ibem, E., Aduwo, E., & Tunji-Olayeni, P. (2022). Digitizing the grey areas in the Nigerian public procurement system using e-Procurement technologies. International Journal of Construction Management, 22(12), 2215–2224. https://doi.org/10.1080/15623599.2020.1774836
Alfiansyah, I., & Afriady, A. (2022). Pengaruh penerapan sistem pengendalian internal pemerintah, kompensasi, dan religiusitas terhadap pencegahan fraud (studi kasus pada BPKA Kota Bandung). Jurnal Buana Akuntansi, 7(1), 97–105. https://doi.org/10.36805/akuntansi.v7i1.2213
Ali, M. A., Azad, M. A., Parreno Centeno, M., Hao, F., & Moorsel, A. van. (2019). Consumer-facing technology fraud: Economics, attack methods and potential solutions. Future Generation Computer Systems, 100, 408–427. https://doi.org/10.1016/j.future.2019.03.041
Anggraeni, N. M., Sailawati, S., & Malini, N. E. L. (2021). Pengaruh whistleblowing system, sistem pengendalian internal, budaya organisasi, dan keadilan organisasi terhadap pencegahan kecurangan. Jurnal Akuntansi Keuangan Dan Bisnis, 14(1), 85–92. https://doi.org/10.35143/jakb.v14i1.4613
Awang, Y., Rahman, A. R. A., & Ismail, S. (2019). The influences of attitude, subjective norm and adherence to Islamic professional ethics on fraud intention in financial reporting. Journal of Islamic Accounting and Business Research, 10(5), 710–725. https://doi.org/10.1108/JIABR-07-2016-0085
Aziz, F. L. A., & Othman, I. W. (2021). Internal Auditors’ Perception on the efficacy of fraud prevention and detection in the public sector. Universal Journal of Accounting and Finance, 9(4), 764–772. https://doi.org/10.13189/ujaf.2021.090422
Bhagat, G., & Jha, K. N. (2023). Modeling the competition-restrictive actions in public works procurement. Journal of Public Procurement, 23(4), 365–388. https://doi.org/https://doi.org/10.1108/JOPP-12-2022-0060
Candrayani, M., & Sasanti, E. E. (2024). The effect of internal inventory control and accounting information systems on the prevention of fraud in inventory (study at PT . Astra International Tbk . - Honda NTB branch ). Asian Journal of Management Entrepreneurship and Social Science, 04(02), 140–158.
Doig, A., & Sproat, P. A. (2020). Local responses to a national initiative on organised crime and local government procurement fraud. Journal of Financial Crime, 27(1), 78–91. https://doi.org/https://doi.org/10.1108/JFC-12-2018-0129
Egita, E. (2020). Pengaruh religiusitas, reward and punishment, dan job rotation terhadap fraud. Jurnal Penelitian Dan Pengabdian Kepada Masyarakat UNSIQ, 7(1), 55–64. https://doi.org/10.32699/ppkm.v7i1.1022
Fernandhytia, F., & Muslichah, M. (2020). The effect of internal control, individual morality and ethical value on accounting fraud tendency. Media Ekonomi Dan Manajemen, 35(1), 112. https://doi.org/10.24856/mem.v35i1.1343
Ghozali, I. (2020). Aplikasi analisis multivariate dengan program IBM SPSS 23 (8th ed.). BP UNDIP.
Glinkowska, B., & Kaczmarek, B. (2015). Classical and modern concepts of corporate governance (stewardship theory and agency theory). Management, 19(2), 84–92. https://doi.org/10.1515/manment-2015-0015 1.
Hayati, N., & Amalia, I. (2021). The effect of religiosity and moderation of morality on fraud prevention in the management of village funds. The Indonesian Accounting Review, 11(1), 105–114. https://doi.org/10.14414/tiar.v11i1.2297
Hidayat, M. A. (2024). KPK: Hampir 90 persen korupsi menyangkut pengadaan barang dan jasa. Www. Viva.Co.Id. https://www.viva.co.id/berita/politik/1694240-kpk-hampir-90-persen-korupsi-menyangkut-pengadaan-barang-dan-jasa
Ionaşcu, A., Barbu, C. A., & Popa, A. (2023). Ethics in the banking sector. Global Ethics - Key of Sustainability (GEKOS 2022), 19, 137–145. https://doi.org/10.18662/lumproc/gekos2022/11
Isnaini, D. B. Y., Nurhaida, T., & Pratama, I. (2020). Moderating effect of supply chain dynamic capabilities on the relationship of sustainable supply chain management practices and organizational sustainable performance: A study on the restaurant industry in Indonesia. International Journal of Supply Chain Management, 9(1), 97–105.
Jahani, N., Sepehri, A., Vandchali, H. R., & Tirkolaee, E. B. (2021). Application of industry 4.0 in the procurement processes of supply chains: A systematic literature review. Sustainability (Switzerland), 13(14), 1–25. https://doi.org/10.3390/su13147520
Juhandi, N., Zuhri, S., Fahlevi, M., Noviantoro, R., Abdi, M. N., & Setiadi. (2020). Information technology and corporate governance in fraud prevention. E3S Web of Conferences, 202, 1–10. https://doi.org/10.1051/e3sconf/202020216003
Lassou, P. J. ., Sorola, M., Senkl, D., Lauwo, S. G., & Masse, C. (2024). Monetization of politics and public procurement in Ghana. Accounting, Auditing & Accountability Journal, 37(1), 85–118. https://doi.org/https://doi.org/10.1108/AAAJ-07-2021-5341
Maulana, R., Purnamasari, P., & Maemunah, M. (2022). Pengaruh lingkungan pengendalian dan religiusitas terhadap pencegahan kecurangan. Bandung Conference Series: Accountancy, 2(2), 975–985. https://doi.org/10.29313/bcsa.v2i2.2824
Nawawi, A., & Salin, A. S. A. P. (2018). Internal control and employees’ occupational fraud on expenditure claims. Journal of Financial Crime, 26(7), 1–16. https://doi.org/10.1108/BIJ-10-2012-0068
Nopeanti, V., Tarjo, T., & Haryadi, B. (2020). Religiosity moderation on the effect of whistleblowing intention and fraud tendency. Asia Pacific Fraud Journal, 5(2), 266–276. https://doi.org/10.21532/apfjournal.v5i2.169
Nu’man, A. H., Nurwandi, L., Bachtiar, I., Aspiranti, T., & Pratama, I. (2020). Social networking, and firm performance: Mediating role of comparative advantage and sustainable supply chain. International Journal of Supply Chain Management, 9(3), 664–673.
Rahmawati, L., & Pradata, B. G. (2023). The influence of corporate culture and internal control systems on the prevention of merchandise fraud. Jurnal Ilmiah Manajemen Kesatuan, 11(3), 1483–1494. https://doi.org/10.37641/jimkes.v11i3.2357
Ramadhan, M. S., & Adhim, C. (2021a). Bagaimana mengoptimalkan kualitas probity audit? Jurnal Akuntansi Multiparadigma, 12(3), 637–650. https://doi.org/10.21776/ub.jamal.2021.12.3.36
Ramadhan, M. S., & Adhim, C. (2021b). Fraud detection in the procurement of goods and services. Journal of Contemporary Accounting, 3(3), 113–129. https://doi.org/10.20885/jca.vol3.iss3.art1
Ramadhan, M. S., & Adhim, C. (2021c). Fraud detection in the procurement of goods and services. Journal of Contemporary Accounting, 3(3), 113–129. https://doi.org/10.20885/jca.vol3.iss3.art1
Ramadhan, M. S., & Arifin, J. (2019). Efektivitas probity audit dalam mencegah kecurangan pengadaan barang dan jasa. Jurnal Akuntansi Multiparadigma, 10(3), 550–568. https://doi.org/10.21776/ub.jamal.2019.10.3.32
Romaissah, Imtikhanah, S., & Hidayah, R. (2018). Pengaruh implementasi sistem e-procurement dan pengendalian internal terhadap pencegahan fraud pengadaan barang/jasa pemerintah. Jurnal Neraca, 15(2), 65–80.
Septiawan, B., & Ningsih, D. F. (2020). Dewan redaksi jurnal riset akuntansi & komputerisasi akuntansi penerapan e-procurement dan pengendalian internal dalam meningkatkan efektivitas pencegahan fraud pengadaan barang dan jasa. JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi, 11(2), 269.
Suh, J. B., & Shim, H. S. (2020). The effect of ethical corporate culture on anti-fraud strategies in South Korean financial companies: Mediation of whistleblowing and a sectoral comparison approach in depository institutions. International Journal of Law, Crime and Justice, 60(July), 100361. https://doi.org/10.1016/j.ijlcj.2019.100361
Sulistyorini, L., & Urumsah, D. (2021). Determinan pencegahan fraud pengadaan barang & jasa perguruan tinggi di Indonesia. Proceeding of National Conference on Accounting & Finance, 3, 181–190. https://doi.org/10.20885/ncaf.vol3.art16
Wicaksono, A. P., Urumsah, D., & Asmui, F. (2017). The implementation of e-procurement system: indonesia evidence. SHS Web of Conferences, 34(7), 10004. https://doi.org/10.1051/shsconf/20173410004
Xu, Y., Chong, H. Y., & Chi, M. (2021). A review of smart contracts applications in various industries: a procurement perspective. Advances in Civil Engineering, 21(4), 1–25. https://doi.org/10.1155/2021/5530755
Yevu, S. K., Yu, A. T. W., & Darko, A. (2023). Barriers to electronic procurement adoption in the construction industry: a systematic review and interrelationships. International Journal of Construction Management, 23(6), 1–20.
Yusni, Y. (2022). Pengaruh implementasi e-procurement dan komitmen organisasi terhadap pencegahan fraud pengadaan barang/jasa dengan sistem pengendalian internal pemerintah sebagai variabel moderasi. INOBIS: Jurnal Inovasi Bisnis Dan Manajemen Indonesia, 5(2), 138–148. https://doi.org/10.31842/jurnalinobis.v5i2.219