Analisis Faktor-Faktor Yang Mempengaruhi Fraud Pengadaan Barang Dan Jasa Di Pemerintahan Desa
Abstract
Advancing villages can be seen from the existence of village assistance which is increased every year and followed by an appropriate governance system in accordance with regulations or laws. However, village financial management that has not been optimal causes fraud in the field of procurement of goods and services. This study aims to examine the effect of the quality of the procurement committee, procurement ethics, procurement committee compensation, procurement systems and procedures as well as the procurement environment on fraud procurement of goods and services. The research conducted in Badung . 60 people used as respondents. Data analysis techniques used multiple linear regression. The quality of the procurement committee, procurement ethics, procurement systems and procedures have negative effect, but the compensation of the procurement committee and the procurement environment does not affect the procurement of goods and services fraud.
Keywords: Ethics and Procurement Environment, Procurement Committee Compensation, Procurement Systems and Procedures, Fraud.
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References
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Zitha, H. E., & Mathebula, N. E. (2015). Ethical Conduct of Procurement Officials and Implications on Service Delivery : A Case Study of Limpopo Provincial Treasury. Public and Municipal Finance, 4(3), 16–24.
Adinda. (2015). Faktor Yang Mempengaruhi Terjadinya Kecurangan (Fraud) Di Sektor Pemerintahan Kabupaten Klaten. Accounting Analysis Journal, 4(3). https://doi.org/10.15294/aaj.v4i3.8311
Aini, N., Prayudi, M. A., & Diatmika, P. G. (2017). Pengaruh Perspektif Fraud Diamond Terhadap Kecenderungan Terjadinya Kecurangan (Fraud) Dalam Pengelolaan Keuangan Desa (Studi Empiris Pada Desa Di Kabupaten Lombok Timur). E-Jurnal Akuntansi Universitas Pendidikan Ganesha, 8(2), 1–20. Retrieved from https://ejournal.undiksha.ac.id/index.php/S1ak/article/view/14583
Ambe, I. M., & Badenhorst-Weiss, J. A. (2015). Procurement challenges in the South African public sector. Journal of Transport and Supply Chain Management, 6(1), 1. https://doi.org/10.4102/jtscm.v6i1.63
Anto, R. P., & Amir, M. (2017). Competence of Village Apparatus In Management of Village Funds in North Konawe Regency-Indonesia. IOSR Journal of Businees an Management, 19(11), 1–20.
Arifianti, R., Santoso, B., & Handajani, L. (2016). Perspektif Triangle Fraud Theory Dalam Pengadaan Barang/Jasa Di Pemerintah Provinsi Ntb. InFestasi, 11(2), 195. https://doi.org/10.21107/infestasi.v11i2.1132
Astuti. (2016). Analisis Faktor-Faktor Yang Mempengaruhi Fraud Pengadaan Barang / Jasa Di Lingkungan Instansi. E Jurnal Akuntansi, 1–15.
Atmadja, A. T., & Saputra, A. K. (2017). Pencegahan Fraud dalam Pengelolaan Keuangan Desa. Jurnal Ilmiah Akuntansi Dan Bisnis. https://doi.org/10.24843/jiab.2017.v12.i01.p02
Galih Prasetyo, A., & Muis, A. (2015). Pengelolaan Keuangan Desa Pasca UU No. 6 Tahun 2014 Tentang Desa: Potensi Permasalahan dan Solusi. Jurnal Desentralisasi.
Gorsira, M., Steg, L., Denkers, A., & Huisman, W. (2018). Corruption in Organizations: Ethical Climate and Individual Motives. Administrative Sciences, 8(1), 4. https://doi.org/10.3390/admsci8010004
Hidayati, N., Mulyadi, J. M. V, & Classsification, J. E. L. (2017). Faktor-Faktor Yang Mempengaruhi Fraud Dalam Kegiatan Pengadaan Barang dan Jasa. Journal Universitas Pancasila, (2), 275–294.
Ilham, I., Asmony, T., & Handajani, L. (2017). the Governance of E-Procurement in Preventing Fraud Trends of Goods / Services Procurement: a Phenomenological Study. E-Proceeding Stie Mandala, 0(0), 1731–1752. Retrieved from http://jurnal.stie-mandala.ac.id/index.php/eproceeding/article/view/205
Li, T. M. (2016). Governing Rural Indonesia: Convergence on the Project System. Critical Policy Studies, 10(1), 79–94. https://doi.org/https://doi.org/10.1080/19460171.20 15.1098553.
Majumder, A., Ray, R., & Sinha, K. (2016). A unified framework for the estimation of intra and inter country food purchasing power parities: India, Indonesia and Vietnam. Indian Growth and Development Review. https://doi.org/10.1108/IGDR-09-2015-0039
Mazibuko, G., & Fourie, D. (2017). Manifestation of unethical procurement practices in the South African public sector. African Journal of Public Affairs, 9(9), 106–117.
Meutia, I., & Liliana. (2017). Pengelolaan Keuangan Dana Desa. Jurnal Akuntansi Multiparadigma. https://doi.org/10.18202/jamal.2017.08.7058
Nisa Nurharjanti, N. (2017a). Faktor-Faktor yang Berhubungan dengan Fraud Pengadaan Barang/Jasa di Lembaga Publik. Jurnal Akuntansi Dan Investasi. https://doi.org/10.18196/jai.180284
Nisa Nurharjanti, N. (2017b). Faktor-Faktor yang Berhubungan dengan Fraud Pengadaan Barang/Jasa di Lembaga Publik. Jurnal Akuntansi Dan Investasi, 18(2), 209–221. https://doi.org/10.18196/jai.180284
Ogol, C. O., & Moronge, M. (2017). Effects of ethical issues on procurement performance in public hospitals in kenya: a case of kenyatta national referral. The Strategic Journal of Business & Change Management, 4(3), 787–805.
Panda, B., & Leepsa, N. M. (2017). Agency theory: Review of theory and evidence on problems and perspectives. Indian Journal of Corporate Governance, 1(1), 1–20. https://doi.org/https://doi.org/10.1177/0974686217701467
Pepper, A., & Gore, J. (2015). Behavioral Agency Theory: New Foundations for Theorizing About Executive Compensation. Journal of Management, 1(1), 1–12. https://doi.org/https://doi.org/10.1177/0149206312461054
Pratama, Y. A., Amboningtyas, D., & Yulianeu. (2017). The Influence of Good Corporate Governance and Financial Leverage to Profitability with Corporate Social Responbility as Intervening Variable (Case Study on Manufacturing Companies Listed on BEI Period 2012-2016). Journal of Managemen, 1(1), 1–12.
Roden, D. M., Cox, S. R., & Kim, J. Y. (2016). The fraud triangle as a predictor of corporate fraud. Academy of Accounting and Financial Studies Journal, 1(1), 1–20.
Said, J., Alam, M. M., Ramli, M., & Rafidi, M. (2017). Integrating ethical values into fraud triangle theory in assessing employee fraud: Evidence from the Malaysian banking industry. Journal of International Studies, 10(2), 170–184. https://doi.org/10.14254/2071-8330.2017/10-2/13
Santi Putri Laksmi, P., & Sujana, I. K. (2019). Pengaruh Kompetensi SDM, Moralitas dan Sistem Pengendalian Internal Terhadap Pencegahan Fraud Dalam Pengelolaan Keuangan Desa. E-Jurnal Akuntansi. https://doi.org/10.24843/eja.2019.v26.i03.p18
Sholihat, W., Nelly, R., & Ratnawati, V. (2017). Analisis Pengelolaan Alokasi Dana Desa Di Kecamatan Seberida Kabupaten Indragiri Hulu. Jurnal Ekonomi.
Thorburn, C. C., & Kull, C. A. (2015). Peatlands and Plantations in Sumatra, Indonesia: Complex Realities for Resource Governance, Rural Development and Climate Change Mitigation. Asia Pacific Viewpoint, 56(1), 153–168. https://doi.org/http:// dx.doi.org/10.1111/apv.12045).
Tibuludji, R. (2017). Analisis Potensi Penyimpangan Dalam Pengadaan Barang/Jasa Pemerintah Terhadap Tindak Pidana Korupsi. Jaka - Jurnal Jurusan Akuntasi. https://doi.org/10.32511/jaka.v1i1.82
Usuro, I., & Adigwe, O. P. (2015). Budget Practices and the Nigerian Civil Service: New Insight From An Organisational Culture Perspektive Developing Country Studie. Accounting Analysis Journal, 1(1), 1–12.
Yanavia. (2014). Analisis Faktor-Faktor Yang Mendorong Terjadinya Fraud Pengadaan Barang/Jasa Pada Lingkungan Instansi Pemerintah Di Propinsi Sumatera Barat. Jurnal Eksplorasi Akuntansi.
Yunita, A., & Christianingrum, C. (2019). Evaluasi Akuntabilitas Dan Efektivitas Pengelolaan Dana Desa Di Kabupaten Bangka Dan Kabupaten Belitung: Suatu Kajian Komprehensif. Tirtayasa Ekonomika. https://doi.org/10.35448/jte.v14i1.5411
Zitha, H. E., & Mathebula, N. E. (2015). Ethical Conduct of Procurement Officials and Implications on Service Delivery : A Case Study of Limpopo Provincial Treasury. Public and Municipal Finance, 4(3), 16–24.
Published
2020-03-14
How to Cite
SARI, Ni Kadek Indah Permata; SUARTANA, I Wayan.
Analisis Faktor-Faktor Yang Mempengaruhi Fraud Pengadaan Barang Dan Jasa Di Pemerintahan Desa.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 3, p. 571-583, mar. 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/54573>. Date accessed: 02 may 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i03.p02.
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