Literature Review: The Effect of E-Procurement Role, Procurement Ethics, and Human Resources Quality on Fraud Prevention in Goods/Services Procurement

Authors

  • Rachmawati Yuslina Master Student of Polytechnic STIA LAN Jakarta
  • Cris Kuntadi Lecture at Bhayangkara University, Greater Jakarta, Indonesia
  • Yeni Fahrinda Master Student of Polytechnic STIA LAN Jakarta

DOI:

https://doi.org/10.31933/dijdbm.v4i3.1786

Keywords:

Fraud Prevention, E-Procurement, Procurement Ethics, Human Resources Quality

Abstract

In the process of procurement of goods/services there is still a gap to commit fraud, because there are still considerable fraudulent practices in the procurement of goods/services. This article aims to propose a conceptual model of the factors that influence the prevention of fraud in the procurement of goods/services. Fraud that occurs in the public and private sectors is one of the causes of state or company finances swelling, even programs that have been planned by the government have many problems in the implementation process. This article reviews the influence of the role of E-Procurement, Procurement Ethics, and the Quality of Human Resources on the Prevention of Fraud in the Procurement of goods/services. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results are that E-Procurement affects the prevention of fraud in the procurement of goods/services; Procurement Ethics affects the prevention of fraud in the procurement of goods/services; and the Quality of Human           Resources affects the prevention of fraud in the procurement of goods/services.

References

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Indonesian Accounting Research Journal Vol. 3, No. 1, October 2022, pp. 70 - 83 ©Jurusan Akuntansi Politeknik Negeri Bandung. https://ilmu.lpkn.id/2021/01/27/bagaimana- etika-dalam-pengadaan-barang-jasa-pemerintahan/

LKPP Regulation Number 4 of 2012.

REGULATION OF THE MINISTER OF STATE MINISTERS OF COOPERATION AND SMALL AND MEDIUM ENTERPRISES OF INDONESIA NUMBER 13/PER/M.KUKM/XII/2011 ON THE IMPLEMENTATION OF E-PROCUREMENT (E-PROCUREMENT) IN THE ENVIRONMENT OF THE MINISTRY OF COOPERATION AND SMALL AND MEDIUM ENTERPRISES.

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Published

2023-04-20

Issue

Vol. 4 No. 3 (2023): Dinasti International Journal of Digital Business Management (April - Mei 2023)

Section

Articles

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