JEFMS Journal

ABSTRACT:

This study aims to determine the effect of implementing e-procurement, internal control, and organizational commitment to prevention of procurement fraud goods and services in the Regional Apparatus Organization (OPD) of the City of Yogyakarta. Population of this research is 27 OPD in the city of Yogyakarta, the sample used in study This is purpopsive sampling. Study. This use data primary Which form questionnaire addressed to the Regional Apparatus Organization (OPD) of the City of Yogyakarta. Testing hypothesis in study. This use analysis regression linear double help SPSS software version 25. The results of this study indicate that implementation e-procurement influential on the prevention of fraud in the procurement of goods and services, while control internal and organizational commitment have no effect on the prevention of procurement fraud goods And service on Organization Device OPD area Yogyakarta City

KEYWORDS:

Implementation of e-procurement, internal control, organizational commitment and fraud prevention

REFERENCES:

1) Albar, M.T. and Fitri, A.F. 2018 The Influence of Organizational Commitment, Organizational Ethics, Compensation Justice, and Internal Control Systems Against Fraud (Empirical Study of the Lhokseumawe City Government's SKPD). Scientific Journal of Accounting Economics Students (JIMEKA), 3(3), 527–537.

2) Aprilia. 2017. Analysis of the Effect of Pentagon Fraud on Financial Statement Fraud Using the Beneish Model in Companies Implementing the Asean Corporate Governance Scorecard.ASET Journal (Research Accounting, 9(1), 101–132.

3) Artantri, L. P. R. M., Handajani, L., and Pituringsih, E. 2016. The Role of E-Procurement in Fraud Prevention in Local Government Goods/Services Procurement on Lombok Island.NeO~bis, 10(1), 16–32.

4) Erika Nur Cahyani. 2019.The Effect of E-Procurement Implementation, Control of Fraud Prevention on the Procurement of Goods and Services the Effect of E-Procurement Implementation, Internal Control System, and Human Resource Quality on the. 1–13.

5) Febriany, Y. 2020.Economics bosowa journal edition xxxv july to september 2020. 6(003), 121–133.

6) Fithriani, N., Pituringsih, E., and Firmansyah, M. 2020. The Effect of Organizational Characteristics, Appropriate Compensation, Internal Control Systems and Ethical Culture on Goods/Services Procurement Fraud.E-Journal of Accounting, 30(7), 1843. https://doi.org/10.24843/eja.2020.v30i07.p17

7) Hidayat, C. N. 2020. Legal Effectiveness of the E-Procurement System in the Electronic Procurement of Goods and Services.Pamulang Law Review, 2(1), 37. https://doi.org/10.32493/palrev.v2i1.5 335

8) Leatemia, S. Y., and Febryanti, N. F. 2020. The Effect of Internal Control, and Organizational Commitment on the Prevention of Procurement Fraud (Empirical Study at Government Hospitals in Ambon City).Arika, 14(1), 15–22. https://doi.org/10.30598/arika.2020.1 4.1.15

9) Maryadi, A. D., Midiastuty, P. P., Suranta, E., and Robiansyah, A. 2020.Pengaruh fraud pentagon dalam mendeteksi fraudulent financial reporting ( The influence of fraud pentagon in detecting fraudulent financial reporting ). 2(1), 13–25.

10) Romaisah, Imtikhanah, S., and Hidayah, R. 2017. Effect of Implementation of E-Procurement Systems and Internal Control on Prevention of Government Procurement of Goods/Services Fraud.Journal of Muhammadiyah University of Pekajangan Pekalongan, 15(2), 65–80.

11) Sunarmo, A., Lestari, P., and Wilistia, A. 2020. Supervisor's Evaluation of Variables Affecting Tendency to Cheat Subordinates in the Procurement of Goods/Services.Journal of Economics, Business, and ..., 22(2), 158–170. http://www.jp.feb.unsoed.ac.id/index. php/jeba/article/view/1592

12) Wijayanto, F. L. 2020. Organizational Commitment, Capabilities, Leadership Style and Tendencies of Fraud in the Government Sector (Perceptions of the State Civil Apparatus in the City of Salatiga).Journal of Social Sciences and Humanities, 9(1), 120. https://doi.org/10.23887/jish-undiksha.v9i1.24422

13) yogyakarta.bpk.go.id. 2019. Here's the Prosecutor's OTT Chronology Regarding Bribery for the Jogjakarta PU Service Project. 19–21