Determinan of Fraud Prevention in Public Procurement of Goods and Services: A Systematic Literature Review
DOI:
https://doi.org/10.59086/ijest.v2i1.259Keywords:
E-procurement, Internal Control, Prevention of Public Goods and Services Fraud, Systematic Literature ReviewAbstract
References
Akbar, A. G. (2019). The Impact of a Procurement Implementation and Government Internal Control System on Goods/Services Procurement Fraud Prevention by Using Organization Ethical Culture As a Moderating Variable. Jurnal Economia, 15(1), 69–81. Https://Doi.Org/10.21831/Economia.V15i1.23618
Alvianto, M. N. H., Adam, N. P., Sodik, I. A., Sediyono, E., & Widodo, A. P. (2022). Dampak Dan Faktor Kesuksesan Penerapan Enterprise Resource Planning Terhadap Kinerja Organisasi: Sistematic Literature Review. Jurnal Nasional Teknologi dan Sistem Informasi, 7(3), 172–180. https://doi.org/10.25077/teknosi.v7i3.2021.172-180
Annur, M.C. (2022). KPK Tangani 1.310 Kasus Tindak Pidana Korupsi Sejak 2004 hingga Oktober 2022. KPK Tangani 1.310 Kasus Tindak Pidana Korupsi Sejak 2004 hingga Oktober 2022 (katadata.co.id). Diakses 8 Maret 2023
Azmi, Z., Husni Nisa, O., & Suci, R. G. (2021). Factors affecting the tendency of accounting fraud in hospital in Pekanbaru city. Jurnal Ilmiah Akuntansi, 5(1), 1–14.
Cahyani, E. N. (2019). Pengaruh Implementasi E-Procurement, Pengendalian Internal, dan Kualitas Sumber Daya Manusia Terhadap Pencegahan Fraud Pengadaan Barang dan Jasa. Jurnal Profita: Kajian Ilmu Akuntansi, 7(7), 1–13.
Dhany, U.R., Priantono, S., & Budianto, M. (2016). Pengaruh Gaya Kepemimpinan Dan Budaya Organisasi Terhadap Peminimalisiran Fraud (Kecurangan) Pengadaan Barang/Jasa Pada Dinas Pekerjaan Umum Kota Probolinggo. 46–60.
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 0f Economic, Business and Accounting, 6(1), 200–213.
Francesco, I. M., & Hastuti, H. (2022). Pengaruh Penerapan E-Procurement dan Sistem Pengendalian Internal Pemerintah Terhadap Pencegahan Fraud Pengadaan Barang/Jasa Pemerintah (Survei Pada Pejabat Pengadaan di Kota Cimahi). Indonesian Accounting Research Journal, 2(3), 237–243. Https://Doi.Org/10.35313/Iarj.V2i3.4126
Hambani, S., Warizal, W., Kusuma, I. C., & Ramadianti, R (2020). Analisis Faktor Yang Berpengaruh Terhadap Pencegahan Fraud Dalam Proses Pengadaan Barang/Jasa (Persepsi Pegawai Dinas Pemerintah Kota Bogor). 6, 147–162.
Khairunnah, I., & Nadirsyah, N. (2022). Pengaruh Penerapan E-Procurement dan Pengendalian Internal Terhadap Pencegahan Fraud Pengadaan Barang dan Jasa di Provinsi Aceh. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 7(4), 578–594. Https://Doi.Org/10.24815/Jimeka.V7i4.21014
Kholby, A.S., Mulyandani, V.C., & Surya, R.T. (2022). Pengaruh Penerapan E-Procurement dan Kompetensi Pegawai Terhadap Pencegahan Kecurangan Pengadaan Barang dan Jasa (Studi Kasus di Pemerintah Kota Tangerang Selatan). Indonesian Accounting Research Journal, 3(1), 70-83
Kitchenham, B., & Charters, S. (2007). Guidelines for performing Systematic Literature Reviews in Software Engineering (EBSE 2007-001). In Keele University and Durham University Joint Report. https://doi.org/10.1109/ACCESS.2016.2603219
Kitchenham, B., Pearl Brereton, O., Budgen, D., Turner, M., Bailey, J., & Linkman, S. (2009). Systematic literature reviews in software engineering - A systematic literature review. Information and Software Technology, 51(1), 7–15. https://doi.org/10.1016/j.infsof.2008.09.009
Larasati, Y. S., Sadeli, D., & Surtikanti, S. (2017). Analisis Faktor-Faktor yang Berpengaruh Terhadap Pencegahan Fraud di Dalam Proses Pengadaan Barang dan Jasa. JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 3(2), 43–60. Https://Doi.Org/10.34204/Jiafe.V3i2.759
Priantara, D. 2013. Fraud Auditing & Investigation. Jakarta: Mitra Wacana Media.
Romaissah., Imtikhanah, S., & Hidayah, R. (2019). Pengaruh Implementasi Sistem E-Procurement dan Pengendalian Internal Terhadap Pencegahan Fraud Pengadaan Barang/Jasa Pemerintah. Jurnal Neraca, 15(2), 65–80.
Supriyanto, D. (2022). Faktor-Faktor yang Mempengaruhi Pencegahan Fraud Pada Pengadaan Barang dan Jasa: Sistem Pengendalian Internal, E- Procurement, Sistem dan Prosedur. Jurnal Ekonomi Manajemen Sistem Informasi, 4(2), 131–141.
Syariati, N. E. (2022). Keberadaan Pengendalian Internal Dan E- Procurement Dalam Pencegahan Kecurangan Pada. Baruga: Jurnal Ilmiah Bdk Makassar, 11(2), 1–10.
Syafitri, S. S., & Syafdinal (2019). Pengaruh Sistem Pengendalian Internal dan Whistleblowing System Terhadap Pencegahan Kecurangan (Fraud). Owner: Jurnal Riset dan Akuntansi.
Transparency International. (2022). Corruption Perception Index. https://www.transparency.org/en/cpi/2022/index/idn
Tuanakotta, T. M. 2007. Akuntansi forensik dan audit invetigatif. Jakarta: Salemba Empat.
Utami, D., Haliah., & Indrijawati, A. (2020). The Effects Of E-Procurement Implementation and Integrity to Fraud Prevention Against the Government Procurement of Goods/Services Fraud with Intention as The Moderating Variable O... The Effects of E-Procurement Implementation and Integrity to Fraud Prevention Against the Government Procurement of Goods/Services Fraud with Intention as The Moderating Variable on The Government of Makassar City. Quest Journals Journal of Research in Business and Management, 8(7), 2347–3002. www.questjournals.org
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
Yusni, Y. (2022). Pengaruh Implementasi E-Procurement dan Komitmen Organisasi Terhadap Pencegahan Fraud Pengadaan Barang/Jasa dengan Sistem Pengendalian Internal Pemerintah sebagai Variabel Moderasi. Inobis: Jurnal Inovasi Bisnis Dan Manajemen Indonesia, 5(2), 138–148. Https://Doi.Org/10.31842/Jurnalinobis.V5i2.219
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Lasri ningsih, Haliah Haliah, Nirwana Nirwana

This work is licensed under a Creative Commons Attribution 4.0 International License.
International Journal Of Economics Social And Technology under the terms of a Creative Commons Attribution 4.0 International License / CC BY 4.0 This license permits anyone to copy and redistribute this material in any form or format, compose, modify, and make derivative works of this material for any purpose, including commercial purposes, so long as they include credit to the Author of the original work.
Most read articles by the same author(s)
- Khairum Nadila Sandy, Haliah Haliah, Nirwana Nirwana , Transparency and Accountability in Report Management , International Journal Of Economics Social And Technology : Vol. 4 No. 2 (2025): June, 2025
- Andi Batari Annisa Maknun, Haliah Haliah, Nirwana Nirwana, The Effect of Information Technology, Compliance Pressure, and Auditor Experience on Audit Quality , International Journal Of Economics Social And Technology : Vol. 2 No. 4 (2023): Desember 2023
- Siti Luthfiah Ramadhani, Haliah Haliah, Andi Kusumawati, The Effect of Auditor Opinion, Solvency, Company Size and Audit Tenure on Audit Delay , International Journal Of Economics Social And Technology : Vol. 2 No. 4 (2023): Desember 2023
- Urisnawati Rusli, Haliah Haliah, Nirwana Nirwana, Optimizing The Accountability Of Zakat Institutions With The Shariah Enterprise Theory Approach: A Systematic Literature Review , International Journal Of Economics Social And Technology : Vol. 3 No. 3 (2024): September 2024
- Muh. Nur Irfan Syarif, Haliah Haliah, Andi Kusumawati, The The Effect of Financial Performance on Stock Prices During the Pandemic , International Journal Of Economics Social And Technology : Vol. 3 No. 3 (2024): September 2024