https://journal.uii.ac.id/JCA <table style="height: 149px;" cellspacing="0" cellpadding="0"> <tbody> <tr style="height: 16px;"> <td style="width: 125.696px; height: 20px;">Journal Title:</td> <td style="width: 444.773px; height: 20px;"><a href="https://journal.uii.ac.id/JCA/index"><strong>Journal of Contemporary Accounting</strong></a></td> </tr> <tr style="height: 16px;"> <td style="width: 125.696px; height: 20px;">Initial:</td> <td style="width: 444.773px; height: 20px;">JCA</td> </tr> <tr style="height: 16px;"> <td style="width: 125.696px; height: 20px;">Frequency:</td> <td style="width: 444.773px; height: 20px;">3 issues every year (April, August, December)</td> </tr> <tr style="height: 16px;"> <td style="width: 125.696px; height: 20px;">DOI:</td> <td style="width: 444.773px; height: 20px;">Prefix 10.20885 by <a href="https://search.crossref.org/?q=10.20885%2Fjca&amp;from_ui=yes"><img src="https://journal.uii.ac.id/public/site/images/deni/crossref2.png" alt="" width="100" height="31" /></a></td> </tr> <tr style="height: 16px;"> <td style="width: 125.696px; height: 20px;">Online ISSN:</td> <td style="width: 444.773px; height: 20px;"><a href="https://portal.issn.org/resource/ISSN/2657-1935" target="_blank" rel="noopener">2657-1935</a></td> </tr> <tr style="height: 16px;"> <td style="width: 125.696px; height: 20px;">Editor-in-Chief:</td> <td style="width: 444.773px; height: 20px;">Assoc. Prof. Dr. Dekar Urumsah</td> </tr> <tr style="height: 45px;"> <td style="width: 125.696px; height: 19px;">Managing Editor:</td> <td style="width: 444.773px; height: 19px;">Assist. Prof. Rizki Hamdani</td> </tr> <tr style="height: 16px;"> <td style="width: 125.696px; height: 10px;">Publisher:</td> <td style="width: 444.773px; height: 10px;">Master in Accounting Program, Faculty of Business &amp; Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia</td> </tr> </tbody> </table> Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia en-US Journal of Contemporary Accounting 2657-1935 <p>Authors who publish with this journal agree to the following terms:</p><ol><li>Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a <a title="CCAL" href="http://creativecommons.org/licenses/by-sa/4.0/" target="_blank">Creative Commons Attribution License</a> that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.</li><li>Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.</li><li>Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (<a href="http://opcit.eprints.org/oacitation-biblio.html" target="_blank">See The Effect of Open Access</a>). </li></ol> https://journal.uii.ac.id/JCA/article/view/35361 <p>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.</p> M. Ikhwan Mansyuri Muh. Syahru Ramadhan Copyright (c) 2024 Ikhwan, Muh. Syahru Ramadhan https://creativecommons.org/licenses/by-sa/4.0 2024-12-19 2024-12-19