The Impact of E-Procurement Implementation and Organizational Commitment on Fraud Prevention in Government Procurement

Nugroho Herdiyanto; Samukri Samukri

doi:10.55927/ijbae.v4i4.207

Authors

Nugroho Herdiyanto Universitas Teknologi Muhammadiyah Jakarta
Samukri Samukri Universitas Teknologi Muhammadiyah Jakarta

DOI:

https://doi.org/10.55927/ijbae.v4i4.207

Keywords:

E-Procurement, Organizational Commitment, Fraud, Procurement of Goods/Services

Abstract

This study examines the impact of e-procurement implementation and organizational commitment on fraud prevention in government procurement. A quantitative approach was employed using a structured questionnaire distributed to 95 respondents from the Department of Industry, Trade, Cooperatives, and SMEs of DKI Jakarta Province. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that e-procurement implementation does not have a significant effect on fraud prevention. In contrast, organizational commitment has a positive and significant effect. This highlights that strengthening employee commitment and ethical culture is more effective in mitigating procurement fraud than relying solely on technological systems. Government institutions are encouraged to enhance awareness, loyalty, and internal integrity to reduce opportunities for fraud.

References

ACFE. (2020). Report to the Nations: 2020 Global Study on Occupational Fraud and Abuse. Association of Certified Fraud Examiners.

Albrecht, W. S., Albrecht, C. O., Albrecht, C. C., & Zimbelman, M. F. (2019). Fraud Examination (6th ed.). Cengage Learning.

Andari, R. (2020). Penerapan Sistem E-Procurement dan Komitmen Organisasi dalam Pencegahan Fraud. Jakarta: Prenadamedia Group.

Black’s Law Dictionary. (2023). Fraud. Retrieved from https://thelawdictionary.org

Gbegi, D. O. (2018). Effect of fraud detection and prevention in the public sector in Nigeria. International Journal of Economics and Business, 3(2), 45–57.

Hadi, R. M., Pramesti, R., & Yusni, M. (2021). Organizational commitment and its impact on fraud prevention in public procurement. Jurnal Manajemen dan Organisasi, 9(1), 55–68.

Kompas. (2021). Temuan BPK atas pemborosan anggaran DKI Jakarta. Retrieved from https://www.kompas.com

Marsita, N. (2020). Pengaruh komitmen organisasi terhadap pencegahan fraud pengadaan barang dan jasa. Jurnal Ilmu Administrasi, 7(1), 22–30.

Meyer, J. P., & Allen, N. J. (1997). Commitment in the Workplace: Theory, Research, and Application. Thousand Oaks, CA: Sage Publications.

Milenius, A., Santosa, D., & Utami, S. (2022). The role of e-procurement in minimizing fraud in government procurement. Journal of Public Sector Innovation, 4(1), 15–26.

Pongsapan, R. (2017). Fraud prevention in government organizations: A conceptual framework. Asian Review of Public Administration, 28(1), 20–33.

Pramesti, R., et al. (2020). Pengaruh komitmen organisasi terhadap pengendalian fraud dalam pengadaan barang dan jasa pemerintah. Jurnal Ekonomi dan Kebijakan Publik, 7(2), 88–97.

Pratiwi, D. (2017). E-procurement and public accountability. Jurnal Administrasi Publik, 5(2), 123–132.

Primastiwi, D., Nugroho, A., & Wicaksono, F. (2020). The effect of e-procurement on fraud prevention. Jurnal Akuntansi dan Keuangan Negara, 3(1), 49–58.

Purba, R. (2023). Manajemen Keuangan dan Teori Agensi. Medan: Yayasan Kita Menulis.

Reginasti, T. (2018). Modus Fraud dalam Pengadaan Barang/Jasa Pemerintah. Bandung: Fokusmedia.

Romaissah, A. N., Sari, A. P., & Maulana, A. (2019). The Impact of e-procurement on fraud prevention in the public sector. Jurnal Akuntansi dan Keuangan Indonesia, 16(1), 55–67.

Sagala, S. (2023). Pengantar Teori Keagenan dan Fraud Triangle dalam Audit. Yogyakarta: Deepublish.

Sucahyo, R., & Suseno, B. (2019). The effectiveness of e-procurement in public sector governance. Jurnal Pengadaan Nasional, 3(2), 89–102.

Suseno, B. (2022). E-procurement as an internal control mechanism. Jurnal Pengadaan Nasional, 6(1), 89–102.

Wati, N. (2021). Pengujian validitas dan reliabilitas dalam penelitian kuantitatif berbasis SmartPLS. Jurnal Riset Akuntansi dan Keuangan, 10(1), 77–85.

Widiutami, N., et al. (2017). Building an ethical culture to reduce fraud in the public sector. Jurnal Ilmu Administrasi Negara, 7(2), 100–115.

Yusni, M. (2022). The role of organizational commitment in preventing fraud. Jurnal Etika dan Kepatuhan, 4(1), 71–84.