Asia Pacific Fraud Journal
Vol 7, No 2: 2nd Edition (July-December 2022)

Data Analytics of Procurement Fraud Risks in Indonesia

Mustofa Kamal (Pusdiklatwas BPKP, Bogor)



Article Info

Publish Date
25 Dec 2022

Abstract

The era of digital transformation requires management and auditors to apply data analytics. This era also increases the risk of procurement fraud. This study aims to determine the application of data analytics in handling the risk of procurement fraud in the 4.0 era. Quantitative methods are applied with data analytics techniques to 2018 provincial tender data. The results show that descriptive statistical techniques can reveal the profile of collusion risk attributes. The average provincial construction tender in 2018 indicates a risk of collusion above 50% for the high price attribute. The visualization technique produces a tender collusion risk dashboard. There are 3 provincial LPSEs detected to meet the combined risk indications of collusion. The level of likelihood of collusion risk in the 3 provinces also shows “almost certain to occur” or with a value of 5. The results of this study have implications for data analytics which are very important to be immediately applied in government procurement to manage the risk of procurement fraud.

Copyrights © 2022






Journal Info

Abbrev

apf

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

ASIA PACIFIC FRAUD JOURNAL (APFJ) firstly published by Association of Certified Fraud Examiners (ACFE) Indonesia Chapter in 2016. APFJ registered on CrossRef, then every article published di APFJ has Digital Object Identifier (DOI). APFJ published research and review articles. APFJ also published ...