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All Journal INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Shella Gilby Sapulette
Jurusan Akuntansi, Universitas Pattimura, Indonesia

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TRANSPARENCY IN GOVERNMENT PROCUREMENT ACCOUNTING AND ITS IMPACT ON ANTI-CORRUPTION EFFORTS Shella Gilby Sapulette; Alend Talla; Franco Benony Limba
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 12 (2025): SEPTEMBER
Publisher : Adisam Publisher

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Abstract

This study examines the role of transparency in government procurement accounting and its implications for strengthening anti-corruption efforts. Using a literature review approach, the research explores various scholarly works, reports, and empirical studies that highlight how transparent procurement practices serve as a fundamental mechanism in minimizing opportunities for corruption, enhancing accountability, and promoting trust in public institutions. The findings indicate that the implementation of transparency in procurement accounting is not only limited to the disclosure of financial information but also involves the standardization of procedures, the establishment of monitoring systems, and the integration of digital platforms that allow greater access to procurement data. Furthermore, transparency has been shown to foster competition among suppliers, reduce collusion, and improve the efficiency of resource allocation in the public sector. However, challenges remain in the form of bureaucratic resistance, regulatory inconsistencies, and limited capacity in monitoring mechanisms. This study concludes that transparency in government procurement accounting is a critical pillar in anti-corruption strategies, and its success depends on comprehensive institutional commitment, public participation, and continuous reform in governance practices.
THE RELATIONSHIP BETWEEN PUBLIC SECTOR INTERNAL CONTROLS AND FRAUD PREVENTION Alend Talla; Shella Gilby Sapulette; Franco Benony Limba
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 12 (2025): SEPTEMBER
Publisher : Adisam Publisher

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Abstract

This study examines the relationship between public sector internal controls and fraud prevention by employing a literature review method. Internal control systems serve as an essential mechanism to safeguard public resources, ensure accountability, and uphold transparency in government financial management. A well-structured internal control framework, which includes preventive, detective, and corrective mechanisms, plays a critical role in mitigating fraud risks by reducing opportunities for misconduct. Through a comprehensive analysis of previous studies, this research highlights that effective internal controls such as segregation of duties, monitoring, risk assessment, and ethical leadership significantly contribute to the reduction of fraudulent practices in the public sector. Furthermore, the findings suggest that the success of fraud prevention efforts is not solely determined by formal control mechanisms, but also by the integrity, competence, and commitment of public officials in enforcing these controls. The study concludes that strengthening internal control systems in the public sector is vital for enhancing good governance and preventing corruption.
Co-Authors Alend Talla Franco Benony Limba