Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Owner : Riset dan Jurnal Akuntansi
Rayhan Nur Fajri
Program Studi Akuntansi Sektor Publik, Jurusan Akuntansi, Politeknik Negeri Sriwijaya, Palembang, Indonesia
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Determinants of Fraud Prevention in Procurement at Palembang Regional Government Organizations Rayhan Nur Fajri; Evada Dewata; M. Husni Mubarok
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3906

Abstract

Government procurement of goods and services is a crucial public instrument yet remains the sector most vulnerable to fraud. This study analyzes the influence of e-procurement implementation, procurement practitioner ethics, and the Government Internal Control System (SPIP) on fraud prevention at Regional Government Agencies (OPD) in Palembang City. A quantitative-associative method was employed with a purposive sample of 81 respondents from 30 departmental OPDs. Multiple linear regression via IBM SPSS revealed that e-procurement implementation (? = 0.428; t = 3.973; p = 0.001), procurement ethics (? = 0.367; t = 3.358; p = 0.001), and SPIP (? = 0.348; t = 3.043; p = 0.003) each positively and significantly affected fraud prevention, both partially and simultaneously (F = 35.528; p = 0.001). The three variables jointly explained 56.4% of fraud prevention variance. Anchored in Crowe's Fraud Pentagon Theory, findings confirm that optimal fraud prevention requires an integrated approach combining digital system strengthening, ethics internalization, and internal control optimization.
Co-Authors Evada Dewata M. Husni Mubarok