Integrating E-Procurement and Good Governance for Fraud Prevention in Public Procurement: Evidence from Banyuasin Regency, Indonesia

Evada Dewata (Department of Accounting, Politeknik Negeri Sriwijaya, Palembang, Indonesia)
Eka Jumarni Fithri (Department of Accounting, Politeknik Negeri Sriwijaya, Palembang, Indonesia)
Riza Wahyudi (Department of Accounting, Politeknik Negeri Sriwijaya, Palembang, Indonesia)
Farhan Aziz (Department of Accounting, Politeknik Negeri Sriwijaya, Palembang, Indonesia)
Arrum Ramadhani (Department of Accounting, Politeknik Negeri Sriwijaya, Palembang, Indonesia)
Nurhalizah Rahmah Putri (Department of Accounting, Politeknik Negeri Sriwijaya, Palembang, Indonesia)

Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Vol. 13 No. 1 (2026): March 2026

This study examines fraud prevention within the Banyuasin Regency Government, Indonesia, by analyzing the roles of e-procurement, good governance, and individual morality. Using an explanatory quantitative approach, data from 123 procurement officials were analyzed using PLS-SEM. The findings show that e-procurement and good governance significantly enhance fraud prevention, while individual morality has no significant direct or moderating effect. The study highlights digital governance and institutional mechanisms as more effective determinants of fraud prevention than individual moral factors. Practically, the findings encourage local governments to strengthen e-procurement systems and governance practices to improve transparency, accountability, and technology-based fraud prevention