Pengaruh e-Procurement Terhadap Pencegahan Fraud Di Pemerintah Daerah Sumatera Selatan

Rika Henda Safitri; Umi Kalsum; Vivi Usmayanti; Rosihan Arief HS

doi:10.33395/owner.v8i3.2092

Authors

Rika Henda Safitri Universitas Sriwijaya
Umi Kalsum Universitas Sriwijaya
Vivi Usmayanti Universitas Sriwijaya
Rosihan Arief HS Kementerian Hukum dan HAM

DOI:

10.33395/owner.v8i3.2092

Keywords:

e-procurement, fraud, south sumatra

Abstract

This research aims to determine the effect of implementing e-procurement on fraud prevention in Regional Government. Research has been carried out in several regional agencies in South Sumatra Province. The research was conducted using the questionnaire distribution method. The variables in this research are the e-procurement stages, namely planning, committee formation, prequalification, tender document preparation, bid evaluation, announcement, objection. The results of the research state that the implementation of e-procurement has an effect on preventing procurement fraud in the Regency/City Region of South Sumatra. Then, from the results of this research, it was also concluded that of the seven stages of e-procurement, only four stages of e-procurement had an effect on fraud prevention (document preparation stage, offer evaluation stage, announcement stage, and rebuttal stage). Meanwhile, the other three stages (planning stage, committee formation stage, and prequalification stage) in e-procurement have no effect on fraud prevention.

Downloads

Download data is not yet available.

Plum-X Analityc

References

Adiana, I. M. B., Yasa, I. N. M., & Wardana,I.G (2018). Pengaruh Electronic Procurement Terhadap Good Governance Pada Pemerintah Provinsi Bali. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 5, 1465. https://doi.org/10.24843/eeb.2018.v07.i05.p09

Akbar, A. G., Rosidi, & Andayani, W. (2019). Pengaruh Implementasi E-Procurement dan Sistem Pengendalian Internal Pemerintah terhadap Pencegahan Fraud Pengadaan Barang/Jasa dengan Budaya Etis Organisasi sebagai Pemoderasi. Jurnal Economia, 15(1), 69–81.

Azmi, L. M., Herwanti, T., & Asmony, T. (2017). e-Procurement Fraud In Government Sector?: In The Perspective Of Fraud Diamond Theory. E-Proceeding Stie Mandala, 0(0), 143–163. Retrieved from http://jurnal.stie-mandala.ac.id/index.php/eproceeding/article/view/131

Banea, A. E., Saerang, D. P. E., & Warongan, J. D. L. (2020). Analisis Implementasi Sistem E-procurement Dalam Pendeteksian Dan Pencegahan Fraud Di PT. Pertamina RU VII Kasim Sorong. Jurnal Riset Akuntansi Dan Auditing “GOODWILL,” 11(1), 19–27. Retrieved from https://ejournal.unsrat.ac.id/index.php/goodwill/article/view/28630

Danuta, K. S. (2017). Crowe’s Fraud Pentagon Theory dalam Pencegahan Fraud pada Proses Pengadaan melalui E-Procurement. Jurnal Kajian Akuntansi, 1(2), 161–171. https://doi.org/10.33603/jka.v1i2.826

Dewi, C. A. P., & Sari, R. P. (2022). Implementation of e-procurement system and internal control system for fraud prevention of goods and services procurement in jombang regency. Journal of Economic, Business and Accounting, 6.

Faisol, I. A., Tarjo, & Musyarofah, S. (2015). The Implementation E-Procurement Towards Fraud Detection In Local Government. Airlangga Accounting International Conference.

Jati, A. A. N., Andesto, R., & Fahria, R. (2020). Effect Of Procurement Ethics, Procurement Environment And Quality Of The Procurement Committe On Goods/Services Procurement Fraud. Journal of Chemical Information and Modeling, 125–144.

Jensen, M. C., Meckling, W. H., Coase, R., Kim, J., Mahoney, J. T., & Pandian, J. R. (1976). The Resource-Based View Within the Conversation of Strategic Management Author ( s ): Joseph T . Mahoney and J . Rajendran Pandian Published by?: Wiley Stable URL?: http://www.jstor.org/stable/2486455 The Resource-Based View Within The Conversation Of Str. Strategic Management Journal, 13(4), 223–242. https://doi.org/10.1002/mde.l218

Mansor, R., & Mansor, N (2015). Fraud Triangle Theory and Fraud Diamond Theory . Understanding the Fraud Triangle Theory and Fraud Diamond Theory . Understanding the Convergent and Divergent For Future Research. International Journal of Academic Research in Accounting, Finance and Management Sciences, 5, 38–45. https://doi.org/10.6007/IJARAFMS/v5-3/1823

Mutangili, S. K. (2019). Corruption in Public Procurement in Kenya?: Causes , Consequences , Challenges and Cures Mutangili Kyalo Solomon ISSN?: 2617- 3581 Corruption in Public Procurement in Kenya?: Causes , Consequences , Challenges and Cures. Journal of Procurement and Supply Chain, 3(1), 63–72.

Nugroho, R. S., Wanto, A. H., Trisnawati. (2015). Pengaruh Implementasi Sistem Pengadaan Secara Elektrinik (E-Procurement) Terhadap Fraud Pengadaan Barang/Jasa Pemerintah (Studi Pada Satuan Kerja Perangkat Daerah Kabupaten Magetan). Jurnal Administrasi Publik (JAP), Vol. 3, No.1 1, Hal. 1905-1911 | 3(11), 1905–1911.

Obat, K. G. (2016). E-Procurement in Public Entities in Kisumu County , Kenya Kevin George Obat a Management Research Project Presented in Partial Fulfillment of the Requirements for the Award of the Degree of Master of Business Administration , School of Business , University.

Oktaviani, L. (2017). Pengaruh Penerapan E-Procurement Terhadap Pencegahan Dan Pendeteksi Fraud Di Sektor Publik (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kota Padang, Kabupaten Solok, Kota Solok, Kabupaten Pesisir Selatan). 4, 9–15.

Pramesti, M. A. D., Sunarsih, N. M., & Dewi, N. P. S. (2020). Pengaruh Pengendalian Internal, Komitmen Organisasi dan Kompensasi Dalam Pencegahan Fraud Pengadaan Barang Pada Rumah Sakit Umum Daerah Kabupaten Badung Mangusada. Jurnal Kharisma, 2(2), 78–95.

Primastiwi, A., Wardani, D. K., & Hanisah, H. (2020). Pengaruh Penerapan E-Procurement dan Sistem Pengendalian Internal Pemerintah Terhadap Pencegahan Kecurangan Pengadaan Barang dan Jasa Di Sektor Publik. Jurnal Sosial Ekonomi Dan Humaniora, 6(1), 30–36. https://doi.org/10.29303/jseh.v6i1.76

Purwanto, E., Mulyadi., Anwar, C. (2017). Kajian Konsep Diamond fraud Theory dalam PeeengadaanBarang/Jasa di Pemerintah Kota Bogor. Jurnal Manajemen Indonesia. Vol 17(3). ISSN: 2502-3703, P-ISSN:1411-7835.

Rahayu, N. K. D., Endiana, I. D. M., & Arizona, I. P. E. (2021). Peran E-Procurement Terhadap Pencegahan Fraud Pada Pengadaan Barang / Jasa Dengan Komunikasi , Sumber Daya , Disposisi Dan Struktur Birokrasi Sebagai Pemoderasi ( Studi Kasus Pada Biro Pengadaan Barang / Jasa Setda Provinsi Bali ). JURNAL KARMA ( Karya Riset Mahasiswa Akuntansi ), 1(6), 1864–1871.

Romaisah., Imtikhanah, S & Hidayah, R. (2019). Pengaruh Implementasi Sistem E- Procurement Dan Pengendalian Internal Terhadap Pencegahan Fraud Pengadaan Barang/ Jasa Pemerintah. Jurnal Universitas Muhammadiyah Pekajangan Pekalongan, 15(2), 65–80.

Radianto,S.H., Soekarwo., Wijoyo, S., Abrianto, P. O., Thalib, P., Mulyono, P. E. (2020). Analysis on the implementation of goods/services procurement electronically at District Government Gresik. International Journal of Advanced Science and Technology. Vol 29(6), 559-568.. https://doi.org/10.20473/adj.v1i1.18010

Sa’adah, N. (2020). The Implementation of E-Procurement in Indonesia: Benefits, Risks, and Problems. INFERENSI: Jurnal Penelitian Sosial Keagamaan, 14(2), 283–304. https://doi.org/10.18326/infsl3.v14i2.283-304

Safari, M. (2017). Article information?:Board and audit committee effectiveness in the Post- ASX Corporate Governance Principles and Recommendations era. Managerial Finance. Volume 43(10). DOI 10.1108/MF-07-2015-0185

Salim, M., Syariffudin., Syamsuddin. (2016). Efek Moderasi Komitmen Organisasi Pada Pengaruh Implementasi E Procurement Terhadap Pencegahan Fraud Pengadaan Barang Dan Jasa Pemerintah. Jurnal Analisis, 5(2), 178–185.

Sartika, D., Yuliani, F. (2013). Implementasi E-Procurement Dalam Pengadaan Barang Dan Jasa. Kebijakan Publik, 4, 119–218.

Septiawan, B., Ningsih, D.F. (2020). Penerapan E Procurement Dan Pengendalian Internal Dalam Meningkatkan Efektivitas Pencegahan Fraud Pengadaan Barang Dan Jasa. Jurnal Riset Akuntansi & Komputerisasi Akuntansi, 11, 269–287.

Siahaan, A. Y., Trimurni, F. (2016). E-Procurement Policy Model: Striving towards Transparency in Goods and Services Procurement in North Sumatera Indonesia. Public Policy and Administration Research, 4(12), 17–29.

Tuslaela. (2017). Kajian Penerapan E-Procurement Dengan Metode Kualitatif Deskriptif Komparatif?: Studi Kasus Pada PT. Pembangunan Jaya Ancol, Tbk. (PJA). Prosisko, 4(8), 1–8.

Tutu, S. O., Kissi, E., Osei-Tutu, E., Desmond, A. (2019). Evaluating critical factors for the implementation of e-procurement in Ghana. International Journal of Procurement Management, 12(1), 1–14. https://doi.org/10.1504/IJPM.2019.096994

Wardhani, I. I., Pratami, A., & Pratama, I. (2021). E-Procurement sebagai Upaya Pencegahan Fraud terhadap Pengadaan Barang dan Jasa di Unit Layanan Pengadaan Provinsi Sumatera Utara. Jurnal Akuntansi Dan Bisnis?: Jurnal Program Studi Akuntansi, 7(2), 126–139. https://doi.org/10.31289/jab.v7i2.5293

Wibowo, R. A. (2015). Mencegah Korupsi di Pengadaan Barang dan Jasa?: Apa yang sudah dan yang masih harus dilakukan?(Apa yang sudah dan masih harus dilakukan?). Integritas, 1(1), 37.

Wicaksono, A.P., Urumsah, D., & Asmui, F. (2017). The Implementation of E-procurement System: Indonesia Evidence. SHS Web of Conferences, 34(7), 10004. https://doi.org/10.1051/shsconf/20173410004

https://pkms.lkpp.go.id/detail/infografis/18203/tujuan-pengadaan-barangjasa

https://www.kpk.go.id/id/statistik/penindakan/109-statistik

https://www.kpk.go.id/id/berita/siaran-pers/1204-kpk-tetapkan-bupati-muara-enim-tersangka-kasus-suap-proyek-pada-dinas-pupr

https://www.kpk.go.id/id/berita/siaran-pers/2054-kpk-tahan-tersangka-pengadaan-proyek-dinas-pupr-kabupaten-muara-enim