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All Journal Jurnal Akuntansi Multiparadigma Kinerja: Jurnal Ekonomi dan Manajemen JURNAL PENDIDIKAN TAMBUSAI YUME : Journal of Management Journal of Contemporary Accounting Jurnal Ilmiah Manajemen Kesatuan JBMR: Journal of Business and Management Review International Journal Of Science, Technology & Management (IJSTM) Economics and Digital Business Review Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) International Journal of Social Science Bulletin of Community Engagement Jurnal Multidisiplin Madani (MUDIMA) East Asian Journal of Multidisciplinary Research (EAJMR) Lensa Ilmiah: Jurnal Manajemen dan Sumberdaya Business Management J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi Atestasi : Jurnal Ilmiah Akuntansi
Ramadhan, Muh Syahru
Sekolah Tinggi Ilmu Ekonomi Yapis
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Journal : Journal of Contemporary Accounting

 1 
Prevention of fraud in procurement of goods and services based on e-procurement Mansyuri, M. Ikhwan; Ramadhan, Muh. Syahru
Journal of Contemporary Accounting Volume 6 Issue 3, 2024
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol6.iss3.art3

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.
Fraud detection in the procurement of goods and services Ramadhan, Muh. Syahru; Adhim, Chairul
Journal of Contemporary Accounting Volume 3 Issue 3, 2021
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol3.iss3.art1

Abstract

This study aims to determine the various factors that can affect the detection of fraud in the procurement of goods and services. Sampling with a certain sampling method. The research data were tested using multiple regression test. This study found that the competence of human resources has a negative and significant effect on fraud detection. Meanwhile, facilities and infrastructure, internal control systems, and quality audit probity all have a positive and significant effect on fraud detection. However, the pressure on the time budget does not affect the detection of fraud. Auditors have proven to have the experience and competence to carry out their duties. In addition, the available facilities and infrastructure as well as the structure of the Internal Audit unit as well as the quality of the probability audit are in accordance with the needs. The results of the study can be used as a reference for evaluating the performance of audit probity to detect fraud and improve the management system for the procurement of goods and services in the Dompu government. Quantitative research to detect fraud in the procurement of goods and services is still very limited, and this research is the first where the sample is from the party conducting the probity audit (Inspectorate), the planning party (DPPKAD/Department of Revenue, Financial Management and Regional Assets), and implementation (ULP/Procurement Service Unit) acquisition of goods and services.
Co-Authors Alfionita, Feni Annisa Asmawati Awaliah, Jumratul Chairul Adhim Desti Andi Rahmadani Dodo Kurniawan, Dodo Dwi Rezky Amelya Fahrudin Fahrudin Fahrul Mauzu Fitri Fitri INDRA HERMAWAN Iskandar, Rizkiana Isnawati Isnawati Johan Arifin Lilis Marlina M. Ikhwan Mansyuri Mahmud Mahmud Mansyuri, M. Ikhwan Mauzu, Fahrul Mulyati Mulyati Mutmainah, Wildatun Nurul Hayat Nurul Hayat Purnami, Serli Dwi Rahmatul Laili Rahmatul Laili Ramadhan, Risca Ariska Rizky Ramadhan Rizky Ramadhan, Rizky Rostina Rubiyanti, Desi Samsudin Samsudin Samsudin Shoalihin Sri Kurniati, Sri Suharni Sumarni Sumarni Surian, Surian Taufik Hidayat Wulandari Wulandari Wulandari, Apriliyani Yeye Suhaety Zakariah, Ibrahim