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All Journal Journal of Public Administration and Government (JPAG) Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan
Mila Kurnia Pinandita
Universitas Negeri Semarang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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E-Procurement in Preventing Fraud in The Procurement of Government Goods and Services at Semarang State University Nining Wahyuningsih; Nury Ariani Wulansari; Ariyati; Nugroho Wahyu Pratama; Mila Kurnia Pinandita
Journal of Public Administration and Government Vol. 5 No. 2 (2023)
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22487/jpag.v5i2.921

Abstract

Fraud is prone to occur in the procurement process of goods and services in each work unit. For this reason, the government has made it a policy that one of the ways to procure goods and services is through e-procurement. This study aims to determine the role of e-procurement in fraud prevention in the procurement of government goods and services at Semarang State University. The group of respondents are experts, members of the Working Group (MOTWG) for the Selection of Goods and Services Procurement and Quality Control at the Semarang State University Goods and Services Procurement Work Unit (GSPWU), and commitment-making officials and purchasing officers of work units. This study uses a qualitative descriptive method with a percentage, whereafter the necessary data is collected, it is classified according to a predetermined formulation, qualitative data, described in words or sentences according to predetermined categories, in a conclusion. The results showed that the application of e-procurement to fraud prevention in the procurement of government goods and services at Semarang State University has many roles, namely that transactions become economical, effective, and efficient. Besides that, e-procurement practices also play a role in preventing fraud because this does not occur directly between providers, working groups, procurement officials, and users of goods and services; all of this is done virtually.
Peran Audit Internal dalam Pencegahan dan Deteksi Fraud pada Universitas Negeri Semarang sebagai Perguruan Tinggi Negeri Badan Hukum Nining Wahyuningsih.; Khoirul Anwar; Mila Kurnia Pinandita
Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 15 No. 7 (2024): Co-Value: Jurnal Ekonomi, Koperasi & Kewirausahaan
Publisher : Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/covalue.v15i7.4940

Abstract

Status Universitas Negeri Semarang (UNNES) saat ini adalah Perguruan Tinggi Negeri Badan Hukum (PTNBH), sebagaimana diatur dalam Peraturan Pemerintah Republik Indonesia No. 36 Tahun 2022 tentang Perguruan Tinggi Negeri Badan Hukum Universitas Negeri Semarang. Satuan Pengawas Internal (SPI) UNNES berperan signifikan dalam upaya pencegahan dan deteksi kecurangan (fraud) untuk mewujudkan Tata Kelola Universitas yang Baik (Good University Governance). Penelitian ini bertujuan untuk menganalisis pengendalian internal dalam mencegah dan mendeteksi fraud di UNNES sebagai institusi yang telah berstatus PTNBH. Penelitian ini menggunakan metode studi kasus dengan pendekatan deskriptif kualitatif. Data primer dikumpulkan melalui kuesioner dan wawancara, sedangkan data sekunder diperoleh melalui studi pustaka. Hasil penelitian menunjukkan bahwa: 1). Audit internal di UNNES telah efektif dalam menciptakan budaya yang menjunjung kejujuran dan nilai-nilai etika, sesuai dengan perannya dalam pencegahan fraud. 2). Penerapan dan evaluasi proses pengendalian anti-fraud oleh audit internal UNNES telah sesuai dengan perannya dalam pencegahan fraud. 3). Audit internal UNNES juga telah berperan optimal dalam pengembangan proses pengawasan (oversight process) untuk mencegah fraud. Kesimpulan penelitian ini menyatakan bahwa penguatan audit internal terbukti efektif dalam mengurangi potensi kecurangan dan meningkatkan tata kelola universitas. Implikasi dari penelitian ini adalah perlunya peningkatan kapasitas audit internal melalui pelatihan berkelanjutan, pengembangan kebijakan, serta peningkatan kesadaran etika di seluruh tingkatan organisasi.
Co-Authors Ariyati Khoirul Anwar Nining Wahyuningsih Nining Wahyuningsih. Nugroho Wahyu Pratama Nury Ariani Wulansari