Indonesian Journal of Public Policy Review
Vol 20 (2022): October
Economic Policy

Effect of Implementation of Procurement of Goods/Services through E-Procurement and Internal Control on Fraud Prevention in Sidoarjo Regency
Pengaruh Penerapan Pengadaan Barang/Jasa melalui E-Procurement dan Pengendalian Internal terhadap Pencegahan Fraud di Kabupaten Sidoarjo


Suplementary File View Article
Similarity Check Result
  • Putri Laras,
  • Imelda Dian Rahmawati
Putri Laras
Universitas Muhammadiyah Sidoarjo, Indonesia
Imelda Dian Rahmawati
Universitas Muhammadiyah Sidoarjo, Indonesia
Picture in here are illustration from public domain image or provided by the author, as part of their works
DOI: https://doi.org/10.21070/ijppr.v20i0.1262
Published June 30, 2022
Keywords
  • E-procurment,
  • Internal Control,
  • Fraud Prevention
How to Cite
Laras, P., & Rahmawati, I. D. (2022). Effect of Implementation of Procurement of Goods/Services through E-Procurement and Internal Control on Fraud Prevention in Sidoarjo Regency. Indonesian Journal of Public Policy Review, 20, 10.21070/ijppr.v20i0.1262. https://doi.org/10.21070/ijppr.v20i0.1262

Copyright (c) 2022 Putri Laras, Imelda Dian Rahmawati

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

The purpose of this research is to find out whether e-procurement and internal control variables can affect fraud prevention. This type of research used quantitative research. The sample used was 36 employees of the Procurement of Goods/Services using probability sampling and random sampling methods. Data obtained by distributing questionnaires to employees of the procurement of goods/services to be answered. The analytical tool used to help process the data is SPSS software version 18.0. The analysis technique uses multiple linear. Of the 36 questionnaires distributed, only 35 were returned and could be processed. The results of the partial test. Variable X1 namely e-procurement showed no effect on fraud prevention of 0.265 and variable X2, namely internal control, showed an effect on fraud of 7.380. Simultaneously, the variables X1 and X2 have an effect on fraud of 28,716.

Suplementary File View Article
Similarity Check Result

References

  1. Jasin,M., Julaiha, A.R., Rachman, EJ., Ariati, N.,(2010) Mencegah Korupsi Melalui E-Procurement. Komisi Pemberantasan Korupsi, Jakarta
  2. Kodar Udoyono. “E-Procurement dalam Pengadaan Barang dan Jasa untuk mewujudkan Akuntabilitas di Yogyakarta”. Jurnal studi Pemerintahan. Universitas Muhammadiyah Yogyakarta,2012.
  3. Sugiyono. Metode Penelitian. Alfabeta: Bandung, 2018.
  4. Sugiyono. Metode Penelitian Kuantitatif, Kualitatif, Kualitatif dan R & D. Bandung: Alfabeta, 2014.
  5. I. Gumilar. Modul Praktikum Metode Riset Untuk Bisnis dan Manajemen: Bandung. 2007.
  6. B.P. Santoso and M. Hamdani. Statistika Deskriptif Dalam Bidang Ekonomi dan Niaga. Semarang: Erlangga, 2007.
  7. K. T. W. Saputra. “Pengaruh Kecerdasan Emosional, Kecerdasan Spiritual, Dan Kecerdasan Intelektual Terhadap Tingkat Pemahaman Akuntansi Studi Empiris Pada Mahasiswa Prodi Akuntansi Universitas Negeri Yogyakarta”. Skripsi. Universitas Negeri Yogyakarta, 2018.
  8. Lisa Oktaviani. “Penggaruh Penerapam e-procurement terhadap pencegahan dan pendeteksian Fraud di sektor Publik Studi pada satuan Kerja Perangkat Daerah Kota Padang, Kab Solok, Kota Solok, Kab Pesisir Selatan”. Skripsi. Universitas Negeri Padang, 2017.
  9. Faidatus Shobiroh. “Pengaruh E-procurement Dan Efectivity Internal Control Terhadap Pencegahan Fraud (Studi pada Pemerintahan Kabupaten Sidoarjo). Skripsi. Universitas Muhammadiyah Sidoarjo,2019.
  10. Lea Rahman Lezimat. “Pengaruh penerapan E-Procurement Sistem Pengendalian Internal Pemerintah dan Kompetensi Sumber Daya Manusia terhadap Pencegahan Fraud Pengadaan Barang dan Jasa”. Skripsi. Universitas Pasundan. 2018
  11. Dona Ritma Putri Nuryanti. “Pengaruh Implementasi E-procurement Dan Pengandalian Internal Terhadap Pencegahan Fraud Pengadaan Barang dan Jasa (Survey Pada Dua BUMN di Bandung)”. Skripsi. Universitas Pasundan, 2015.