E-Jurnal Akuntansi
Vol. 36 No. 8 (2026)

Implementation of E-Procurement in Preventing Fraud Goods and Services Procurement

Farhan Aziz (Politeknik Negeri Sriwijaya)
Evada Dewata (Politeknik Negeri Sriwijaya, Indonesia)
Riza Wahyudi (Politeknik Negeri Sriwijaya, Indonesia)



Article Info

Publish Date
31 Aug 2026

Abstract

The goods and services procurement phase is highly susceptible to fraud. Although the implementation of e-procurement is deemed capable of achieving transparency and efficiency, views still differ on the extent to which this electronic system can reduce fraud. This study examines how each stage of e-procurement implementation affects fraud prevention in public procurement. A quantitative approach was applied through a Likert-scale questionnaire distributed purposively to e-procurement users in the Banyuasin Regency Government. Of the 168 questionnaires distributed, 126 were completed in full and analysed by multiple linear regression. The research findings demonstrate that the planning stage, the committee formation stage and the bid evaluation stage have a positive and significant effect on fraud prevention, whereas the prequalification, tender document preparation, announcement and disclaimer stages do not. The contribution of this study is to identify the stages that act as effective control points within the e-procurement cycle, so that oversight can be strengthened selectively.

Copyrights © 2026






Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-JURNAL AKUNTANSI (EJA) E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the ...