Article Per Year (5 Year)
p-Index From 2021 - 2026
2.826
P-Index
This Author published in this journals
All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana Monex: Journal of Accounting Research Jurnal Kajian Akuntansi Jurnal Ilmiah Universitas Batanghari Jambi Akuntabel : Jurnal Ekonomi dan Keuangan EKONOMIS : Journal of Economics and Business Eksis: Jurnal Ilmiah Ekonomi dan Bisnis EQIEN - JURNAL EKONOMI DAN BISNIS Parameter JBMR: Journal of Business and Management Review Majalah Ilmiah Manajemen dan Bisnis Jurnal Abdi Masyarakat Indonesia Jurnal Pajak dan Bisnis (Journal of Tax and Business) Procedia of Social Sciences and Humanities SJEE (Scientific Journals of Economic Education) Jurnal Ilmiah Akuntansi dan Keuangan
Krisnhoe Sukma Danuta
Wijayakusuma University, Purwokerto
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 21 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 21 Documents
Search

 1   2   3 
Crowe's Fraud Pentagon Theory dalam Pencegahan Fraud pada Proses Pengadaan melalui E-Procurement Danuta, Krisnhoe Sukma
Jurnal Kajian Akuntansi Vol 1 No 2 (2017): DESEMBER 2017
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v1i2.826

Abstract

AbstractThis research aims to identify how much the use of e-procurement can prevent or reduce things that trigger the occurrence of fraud, given the high level of corruption that occurs in the government procurement of goods/services. This research used qualitative method with a case study conducted in Procurement Services Unit, E-Procurement Services Unit, and the Inspectorate at one of the local government in Yogyakarta Region. This study focuses on two additional elements in crowe's fraud pentagon theory: arrogance and competence. The analysis results show e-procurement can reduce arrogance and competence through transparency obtained after using e-procurement. The limitations of this study is e-procurement only reaches the provider section which does not cover the entire procurement process. Keywords: E-procurement; Fraud; Fraud pentagon; Government procurement. Abstrak Penelitian ini bertujuan untuk melihat seberapa banyak pemanfaatan e-procurement dapat mencegah atau mengurangi hal-hal yang memicu terjadinya fraud, mengingat tingginya tingkat korupsi yang terjadi pada proses pengadaan barang jasa pemerintah. Penelitian ini menggunakan metode kualitatif studi kasus yang dilakukan pada Unit Layanan Pengadaan (ULP), Layanan Pengadaan Secara Elektronik (LPSE), dan Inspektorat salah satu pemerintah daerah di Wilayah Yogyakarta. Penelitian ini fokus pada dua elemen tambahan dalam crowe’s fraud pentagon theory yaitu arogansi dan kompetensi. Hasil analisis menunjukan e-procurement dapat mengurangi timbulnya arogansi dan kompetensi melalui transparansi yang diperoleh setelah menggunakan e-procurement. Keterbatasan dalam penelitian ini adalah e-procurement yang hanya menjangkau bagian pemilihan penyedia yang tidak mencakup keseluruhan proses pengadaan barang jasa.Kata kunci: E-procurement; Fraud; Fraud pentagon; Pengadaan barang jasa.
Co-Authors AA Sudharmawan, AA Adhitya, Bagus Ady Achadi Ana, Afifah Dwi Anisa Fatmawati Bariyah, Sofwatul Cahyo, Heru Damar Jati harsuti Isnaeni Rokhayati Lilis Handayani Lukita, Neli Maratus Solihah Minadi Wijaya Mufrihatul Awaliyah Muntahanah, Siti Murdijaningsih, Tjahjani Nugraha, Ginanjar Adi Octisari, Sully Kemala Priyatama, Tunggul Purnomo, Sodik Dwi Ratna Pujiasuti Santi Suciningtyas Santi Suciningtyas Shifa Ummu Zhaba Sri Sundari Sundari, Sri Suripto Suripto Surveyandini, Mayla Tri Handayani Trias Tinton Handy Rahmawan Wilda Irya Susanti Yulina Tri Wahyuni Zuhaena, Fatwa Zumaeroh -