Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Vol. 4 No. 4 (2026): April

HOW CORRUPTION ADAPTS TO E-PROCUREMENT : A STUDY IN NORTH SUMATRA

Hendro Siahaan (Universitas Muhammadiyah Sumatera Utara)
Widia Astuty (Universitas Muhammadiyah Sumatera Utara)



Article Info

Publish Date
22 May 2026

Abstract

Improving the Goods/Services Procurement (PBJ) sector is one of the government's top priorities in order to improve development, public services, and prevent corruption. One manifestation of this is the establishment of the Government Goods/Services Procurement Policy Institute (LKPP) to implement the development and formulation of government PBJ policies. A number of innovations have been developed in the form of E-Procurement such as SPSE (Electronic Procurement System) and E-Catalog. However, the rampant corruption in PBJ amidst these improvements indicates that the improvements made have not been sufficient to mitigate the problem of corruption in PBJ. This phenomenon raises critical questions about the extent to which E-Procurement functions as an instrument for preventing corruption or actually creates new space for the adaptation of corrupt practices.

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Journal Info

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go

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Subject

Description

Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) provides a forum for academics and professionals to share the latest developments and advances in knowledge and practice of business management, both theory and methods. It aims to foster the exchange of ideas on a range of ...