Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Vol 16 No 2 (2026): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi

PENGENDALIAN KELEMBAGAAN, E-PROCUREMENT, DAN PENCEGAHAN KECURANGAN DALAM PENGADAAN BARANG/JASA PEMERINTAH

Periansya (Unknown)
Dewata, Evada (Unknown)
AR, Sopiyan (Unknown)
Sari, Yuliana (Unknown)



Article Info

Publish Date
19 Oct 2026

Abstract

Purpose - This study examines how Procurement Actor Independence and E-Procurement are associated with Fraud Prevention, with Organizational Commitment as a moderating variable. Methods - An explanatory quantitative design was employed using survey data from 148 procurement officials of the Palembang City Government, Indonesia, analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Findings - Procurement Actor Independence shows a significant positive association with Fraud Prevention, whereas the direct association between E-Procurement and Fraud Prevention is positive but non-significant, indicating that digital systems alone are insufficient to ensure effective control. Organizational Commitment moderates both relationships, corresponding to a weaker association for structural independence and a stronger association for digital transparency as commitment increases. Research Implications - Fraud Prevention effectiveness is associated with the integration of structural autonomy, technological transparency, institutional ethical commitment, and governance capacity within decentralized public procurement systems. Originality - The study advances an integrated governance perspective in which sustainable procurement governance depends on aligning structural control, technological transparency, and ethical commitment to improve accountability, transparency, and integrity in public sector procurement practices.

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Journal Info

Abbrev

assets

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

The scope of the study in ASSETS: Jurnal Ekonomi, Manajemen, dan Akuntansi covers the study of the field of Economics, Management, and Accounting as well as other general economic fields concept which in particular supports the development of the study of Economics, Management, and ...