Measuring Corruption Tendency in Exercising Authority of the Proxy of Budget User: A Legal Culture Perspective
Abstract
Presidential Regulation No. 12 of 2021 on the Amendment to Presidential Regulation No. 16 of 2018 on Government Procurement (PR 12/2021) expands the authority for the Proxy of Budget User (PBU) to become Commitment Making Officer. Consequently, the process of procuring government goods/services is controlled by a single person; such a condition can facilitate various forms of criminal acts, especially corruption. This study aims to analyze the dual position of PBU as a Commitment Making Officer, the tendency of corruption due to the expansion of PBU’s authority, and the reformulation of PBU’s authority in the future. It is normative juridical research that examines PR 12/2021 with a qualitative analysis approach. Amendment to the Presidential Regulation on Government Procurement includes the legitimacy of PBU as a Commitment Making Officer without any requirements as stated in the previous regulation. Among others, this study underlines that centralized authority will have implications for a more robust culture of corruption due to the absence of control from other parties. In future provisions, PBU may not hold a concurrent position as Commitment Making Officer in accordance with the principles of transparency and accountability. The culture of professionalism in the procurement of government goods/services needs to be improved to reduce the culture of corruption, collusion, and nepotism.
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References
Book
Rorie, Melissa L. (ed). The Handbook of White‐Collar Crime. West Sussex: Wiley Blackwell, 2020.
Journal Articles
Aldyan, Arsyad. "The Influence of Legal Culture in Society to Increase the Effectiveness of the Law to Create Legal Benefits." International Journal of Multicultural and Multireligious Understanding 9, no. 11 (2022): 322-329. http://dx.doi.org/10.18415/ijmmu.v9i11.4208
Ani, Lelly, JMV Mulyadi, and Dwi Pratowo. “Analisis Faktor-Faktor yang Mempengaruhi Penyerapan Anggaran Belanja dengan Perencanaan Anggaran sebagai Pemoderasi pada Pemerintah Kota Depok Tahun 2013-2017.” Ekobisman: Jurnal Ekonomi Bisnis Manajemen 5, no. 1 (2020): 1-16. https://doi.org/10.35814/jeko.v5i1.1638
Anthony, Allison. “The Use of E-procurement in South African Public Procurement Law: Challenges and Prospects.” Law, Democracy & Development 22, no. 1 (2018): 39-47. http://dx.doi.org/10.4314/ldd.v22i1.4
Arifin, Zaenal, Soegianto Soegianto, and Diah Sulistyani. “Perlindungan Hukum Perjanjian Kemitraan Pengadaan Barang/Jasa Pemerintah pada Bidang Konstruksi.” Jurnal USM Law Review 3, no. 1 (2020): 59-76. http://dx.doi.org/10.26623/julr.v3i1.2134
Banjo, Elstonsius, Surastini Fitriasih, and Eva Achjany Zulfa. "Maladministration and Intentionality on the Criminal Corruption Court in Indonesia." Petita 7, no. 2 (2022): 107-122. https://doi.org/10.22373/petita.v7i2.147
Bauhr, Monika, et al. “Lights on The Shadows of Public Procurement: Transparency as an Antidote to Corruption.” Governance 33, no. 3 (2020): 495-523. https://doi.org/10.1111/gove.12432
Betham, Ashari Abd Asis, Nasrun Hipan, and Firmansyah Fality. “Analisis Yuridis Prosedur Pengadaan Barang/Jasa Pemerintah serta Perlindungan Hukum Terhadap Pelaku Pengadaan Barang/Jasa.” Jurnal Yustisiabel 3, no. 2 (2019): 191-212. https://doi.org/10.32529/yustisiabel.v3i2.398
Chen, Yunsen et al. "Corruption Culture and Accounting Quality." Journal of Accounting and Public Policy 39, no. 2 (2020): 106698. https://doi.org/10.1016/j.jaccpubpol.2019.106698
Dávid-Barrett, Elizabeth, and Mihály Fazekas. "Anti-corruption in Aid-funded Procurement: Is Corruption Reduced or merely Displaced?." World Development 132 (2020): 105000-105023. https://doi.org/10.1016/j.worlddev.2020.105000
Delmana, Lati Praja. "Pengaruh Penerapan Good Governance dalam E-Purcashing terhadap Pencegahan Korupsi." Jurnal Ilmu Pemerintahan Widya Praja 45, no. 1 (2019): 47-62. https://doi.org/10.33701/jipwp.v45i1.241
Ergashev, Zafar. "Democratic Legal Culture: How Strong are Values?." The American Journal of Political Science Law and Criminology 3, no. 5 (2021): 86-91. https://doi.org/10.37547/tajpslc/Volume03Issue05-14
Fauzia, Ana, Fathul Hamdani, and Deva Octavia. "The revitalization of the Indonesian legal system in the order of realizing the ideal state law." Progressive Law Review 3, no. 1 (2021): 12-25. https://doi.org/10.36448/plr.v3i01.46
Fiskhinindya, A., A. Yunani, and A. T. Sompa. “Implementation of Good Governance Principles in Procurement of Regional Government Goods and Services by the Procurement Service Unit (ULP) Banjarbaru City, Indonesia.” European Journal of Management and Marketing Studies 4, no. 1 (2019): 68-85. http://dx.doi.org/10.46827/ejmms.v0i0.587
Florin, Măgureanu Alexandru. "European Juridical Culture–in Varietate Concordia." Procedia-Social and Behavioral Sciences 81 (2013): 176-180. https://doi.org/10.1016/j.sbspro.2013.06.409
Gallego, Jorge, Gonzalo Rivero, and Juan Martínez. "Preventing Rather than Punishing: An Early Warning Model of Malfeasance in Public Procurement." International Journal of Forecasting 37, no. 1 (2021): 360-377. https://doi.org/10.1016/j.ijforecast.2020.06.006
Hossain, M. K., and M. Z. Islam. “Good Governance Practices in Procurement Operations and Quality Procurement: A Comparative Study Between Public and Private Sector Organisations in Bangladesh.” International Journal of Procurement Management 14, no. 6 (2021): 796-820. https://doi.org/10.1504/IJPM.2021.117890
Ilimzhanova, Zaida A. et al. “Formatting of Public Services in the Framework of Fulfillment of Tax Obligations.” Revista Espacios 40, no. 32 (2019): 1-14.
Ishak, Marlina Wati and Jamaliah Said. "Assessing the Role of Anti-corruption Initiatives in Reducing Lobbyist Involvement in E-procurement: A Case Study of Mardi." Procedia Economics and Finance 31 (2015): 485-494. https://doi.org/10.1016/S2212-5671(15)01182-X
Ismail, Muh. Sakowi, and Aleksander Purba. “Kompetensi Pejabat Pembuat Komitmen Dinas Pengairan Kabupaten Lampung Tengah dalam Melaksanakan Tugas Pokok dan Kewenangannya Sesuai Perpres Nomor 12 Tahun 2021.” Seminar Nasional Insinyur Profesional (SNIP) 2, no. 1 (2022): 1-5. https://doi.org/10.23960/snip.v2i1.16
Istiqlallia, Naony F., Raissa Ardelia, and Pramudya Ramadhanti. “Pertanggungjawaban Hukum Pejabat Pembuat Komitmen (PPK) dalam Pengadaan Barang/Jasa Pemerintah.” Perspektif 25, no. 2 (2020): 129-134. https://doi.org/10.30742/perspektif.v25i2.722
Jiménez, Alfredo, Julien Hanoteau, and Ralf Barkemeyer. "E-procurement and Firm Corruption to Secure Public Contracts: The Moderating Role of Governance Institutions and Supranational Support." Journal of Business Research 149 (2022): 640-650. https://doi.org/10.1016/j.jbusres.2022.05.070
Kamal, Mustofa. "Analisis Politik Hukum dalam Pengadaan Barang dan Jasa Pemerintah." Jurnal Pro Justice: Kajian Hukum dan Sosial 1, no. 2 (2020): 1-10.
Kasman, Fajriatul Mukarramah. "Pelaksanaan dan Pertanggungjawaban APBD terhadap Pengelolaan Keuangan Daerah." Supremasi Hukum: Jurnal Kajian Ilmu Hukum 6, no. 2 (2017): 139-163. https://doi.org/10.14421/sh.v6i2.2025
Keping, Yu. "Governance and Good Governance: A New Framework for Political Analysis.” Fudan Journal of the Humanities and Social Sciences 11, no. 1 (2018): 1-8. https://doi.org/10.1007/s40647-017-0197-4
Khan, Anupriya, Satish Krishnan, and Amandeep Dhir. "Electronic Government and Corruption: Systematic Literature Review, Framework, and Agenda for Future Research." Technological Forecasting and Social Change 167 (2021): 120737-120750. https://doi.org/10.1016/j.techfore.2021.120737
Kohler, J. C., and D. Dimancesco. “The Risk of Corruption in Public Pharmaceutical Procurement: How Anti-corruption, Transparency and Accountability Measures May Reduce This Risk.” Global Health Action 13, sup1 (2020): 1694745-1694753. https://doi.org/10.1080/16549716.2019.1694745
Kurniawan, M. R., and P. Pujiyono. “Modus Operandi Korupsi Pengadaan Barang dan Jasa Pemerintah oleh PNS.” Law Reform 14, no. 1 (2018): 115-131. https://doi.org/10.14710/lr.v14i1.20241
Mahardhika, Vita. “Pertanggungjawaban Pidana Pejabat Pembuat Komitmen Sebagai Upaya Pencegahan Korupsi Pengadaan Barang/Jasa Pemerintah.” Jurnal Hukum Samudra Keadilan 16, no. 1 (2021): 140-156. https://doi.org/10.33059/jhsk.v16i1.2636
Manalu, Julianda B. “Perlindungan Hukum terhadap Penyelenggara Pengadaan Barang/Jasa Pemerintah.” Jurnal Hukum Samudra Keadilan 12, no. 2 (2017): 296-310.
Mboma, William L. “Assessment on Effects of Procurement Process Through the Use of Gpsa Framework Agreement on Public Entities in Tanzania: A Case Study of National Auditing Office (NAO).” Asian Journal of Management, Entrepreneurship and Social Science 2, no. 2 (2022): 164-184.
McNamara, Alan J. and Samad M. E. Sepasgozar. “Intelligent Contract Adoption in the Construction Industry: Concept Development.” Automation in Construction 122 (2021): 103452-103465. https://doi.org/10.1016/j.autcon.2020.103452
Nan, Su. "Study on the Relation of Grassroots Corruption and Government Expenditure." Procedia Computer Science 199 (2022): 1031-1035. https://doi.org/10.1016/j.procs.2022.01.130
Nani, Dhiona Ayu and Syaiful Ali. “Determinants of Effective E-Procurement System: Empirical Evidence from Indonesian Local Governments.” Jurnal Dinamika Akuntansi dan Bisnis 7, no. 1 (2020): 33-50. https://doi.org/10.24815/jdab.v7i1.15671
Pahlevi, Farida. "Pemberantasan Korupsi di Indonesia Perspektif Legal System Lawrence M. Freidmen." El-Dusturie: Jurnal Hukum dan Perundang-undangan 1, no. 1 (2022): 23-43. https://doi.org/10.21154/eldusturie.v1i1.4097
Puspitasari, Meliana and Randhi Pradana Lukman. “Peluang Fraud Pejabat Pembuat Komitmen (PPK) atas Pengadaan Barang dan Jasa Pemerintahan.” Conference on Economic and Business Innovation (CEBI) (2021): 1-16.
Rahman, Yudi and Fauzi Firdaus. “Pengaruh Penerapan Good Governance dan Standar Akuntansi Pemerintah Terhadap Akuntabilitas Keuangan Kecamatan di Kabupaten Barito Kuala.” Jurnal Ilmiah Ekonomi Bisnis 6, no. 3 (2020): 410-420. https://doi.org/10.35972/jieb.v6i3.399
Rawis, Jelita Angela. “Kontrak Pengadaan Barang dan Jasa Pemerintah Menurut Perpres Nomor 16 Tahun 2018.” Lex Privatum 9, no. 1 (2021): 63-70.
Saha, Shrabani and Kunal Sen. "Do Economic and Political Crises Lead to Corruption? The Role of Institutions." Economic Modelling 124 (2023): 106307-106320. https://doi.org/10.1016/j.econmod.2023.106307
Sinaga, Niru Anita. “Perjanjian Pengadaan Barang/Jasa Pemerintah Kaitannya dengan Asas Keseimbangan dalam Hukum Perjanjian.” Jurnal Ilmiah Hukum Dirgantara 9, no. 2 (2019): 1-23. https://doi.org/10.35968/jh.v9i2.352
Sugiharti, Dewi Kania and Ajie Ramdan. “Mewujudkan Desa Bebas Korupsi Melalui Pengelolaan Keuangan Desa Terpadu.” Pandecta Research Law Journal 14, no. 1 (2019): 57-72. https://doi.org/10.15294/pandecta.v14i1.16729
Susanti, Ita and Sri Murniati. “Analisis Yuridis Terhadap Aspek Hukum Pengadaan Barang/Jasa Pemerintah Beserta Akibat Hukumnya.” Sigma-Mu 10, no. 2 (2018): 62-72. https://doi.org/10.35313/sigmamu.v10i2.1894
Syamsuddin, Ahmad Rustan. “Pembuktian Penyalahgunaan Wewenang dalam Perkara Tindak Pidana Korupsi Pengadaan Barang dan Jasa.” Jambura Law Review 2, no. 2 (2020): 161-181. https://doi.org/10.33756/jlr.v2i2.5942
Teichmann, Fabian et al. "Business to Government (B2G) Corruption and Resource Misallocation. The Case of China at the Municipal Level." Journal of Economic Criminology 1 (2023): 100005-100018. https://doi.org/10.1016/j.jeconc.2023.100005
Triawan, Heru. “Pelanggaran Prosedur Hukum oleh Pejabat Pembuat Komitmen dalam Pengadaan Barang/Jasa.” Sosioedukasi: Jurnal Ilmiah Ilmu Pendidikan dan Sosial 11, no. 1 (2022): 22-39. https://doi.org/10.36526/sosioedukasi.v11i1.1758
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Legal Documents
Indonesia. Law No. 28 of 1999 concerning the Administration of a State that is Clean and Free of Corruption, Collusion and Nepotism.
Indonesia. Law No. 20 of 2001 on the Amandement of Law No. 31 of 1999 concerning Eradication of Corruption Crimes.
Indonesia. Law No. 17 of 2003 concerning State Finance.
Indonesia. Presidential Regulation No. 16 of 2018 concerning Procurement of Government Goods/Services.
Indonesia. Presidential Regulation No. 12 of 2021 on the Amendments to Presidential Regulation No. 16 of 2018 on Procurement of Government Goods/Services.
Case Law
The Supreme Court of the Republic of Indonesia. Decision No. 1987 K/PID.SUS/2016.
The Supreme Court of the Republic of Indonesia. Decision No. 2413 K/PID.SUS/2016.
Website Content
European Commission. “Internal Market, Industry, Entrepreneurship and SMEs.” https://single-market-economy.ec.europa.eu/single-market/public-procurement/international-public-procurement_en
Indonesia Corruption Watch. “Pemetaan Potensi Kecurangan dalam Metode E-Purchasing pada Proses Pengadaan Barang/Jasa di Indonesia.” https://antikorupsi.org/index.php/id/pemetaan-potensi-kecurangan-dalam-metode-e-purchasing-pada-proses-pengadaan-barangjasa-di-indonesia
Rorie, Melissa L. (ed). The Handbook of White‐Collar Crime. West Sussex: Wiley Blackwell, 2020.
Journal Articles
Aldyan, Arsyad. "The Influence of Legal Culture in Society to Increase the Effectiveness of the Law to Create Legal Benefits." International Journal of Multicultural and Multireligious Understanding 9, no. 11 (2022): 322-329. http://dx.doi.org/10.18415/ijmmu.v9i11.4208
Ani, Lelly, JMV Mulyadi, and Dwi Pratowo. “Analisis Faktor-Faktor yang Mempengaruhi Penyerapan Anggaran Belanja dengan Perencanaan Anggaran sebagai Pemoderasi pada Pemerintah Kota Depok Tahun 2013-2017.” Ekobisman: Jurnal Ekonomi Bisnis Manajemen 5, no. 1 (2020): 1-16. https://doi.org/10.35814/jeko.v5i1.1638
Anthony, Allison. “The Use of E-procurement in South African Public Procurement Law: Challenges and Prospects.” Law, Democracy & Development 22, no. 1 (2018): 39-47. http://dx.doi.org/10.4314/ldd.v22i1.4
Arifin, Zaenal, Soegianto Soegianto, and Diah Sulistyani. “Perlindungan Hukum Perjanjian Kemitraan Pengadaan Barang/Jasa Pemerintah pada Bidang Konstruksi.” Jurnal USM Law Review 3, no. 1 (2020): 59-76. http://dx.doi.org/10.26623/julr.v3i1.2134
Banjo, Elstonsius, Surastini Fitriasih, and Eva Achjany Zulfa. "Maladministration and Intentionality on the Criminal Corruption Court in Indonesia." Petita 7, no. 2 (2022): 107-122. https://doi.org/10.22373/petita.v7i2.147
Bauhr, Monika, et al. “Lights on The Shadows of Public Procurement: Transparency as an Antidote to Corruption.” Governance 33, no. 3 (2020): 495-523. https://doi.org/10.1111/gove.12432
Betham, Ashari Abd Asis, Nasrun Hipan, and Firmansyah Fality. “Analisis Yuridis Prosedur Pengadaan Barang/Jasa Pemerintah serta Perlindungan Hukum Terhadap Pelaku Pengadaan Barang/Jasa.” Jurnal Yustisiabel 3, no. 2 (2019): 191-212. https://doi.org/10.32529/yustisiabel.v3i2.398
Chen, Yunsen et al. "Corruption Culture and Accounting Quality." Journal of Accounting and Public Policy 39, no. 2 (2020): 106698. https://doi.org/10.1016/j.jaccpubpol.2019.106698
Dávid-Barrett, Elizabeth, and Mihály Fazekas. "Anti-corruption in Aid-funded Procurement: Is Corruption Reduced or merely Displaced?." World Development 132 (2020): 105000-105023. https://doi.org/10.1016/j.worlddev.2020.105000
Delmana, Lati Praja. "Pengaruh Penerapan Good Governance dalam E-Purcashing terhadap Pencegahan Korupsi." Jurnal Ilmu Pemerintahan Widya Praja 45, no. 1 (2019): 47-62. https://doi.org/10.33701/jipwp.v45i1.241
Ergashev, Zafar. "Democratic Legal Culture: How Strong are Values?." The American Journal of Political Science Law and Criminology 3, no. 5 (2021): 86-91. https://doi.org/10.37547/tajpslc/Volume03Issue05-14
Fauzia, Ana, Fathul Hamdani, and Deva Octavia. "The revitalization of the Indonesian legal system in the order of realizing the ideal state law." Progressive Law Review 3, no. 1 (2021): 12-25. https://doi.org/10.36448/plr.v3i01.46
Fiskhinindya, A., A. Yunani, and A. T. Sompa. “Implementation of Good Governance Principles in Procurement of Regional Government Goods and Services by the Procurement Service Unit (ULP) Banjarbaru City, Indonesia.” European Journal of Management and Marketing Studies 4, no. 1 (2019): 68-85. http://dx.doi.org/10.46827/ejmms.v0i0.587
Florin, Măgureanu Alexandru. "European Juridical Culture–in Varietate Concordia." Procedia-Social and Behavioral Sciences 81 (2013): 176-180. https://doi.org/10.1016/j.sbspro.2013.06.409
Gallego, Jorge, Gonzalo Rivero, and Juan Martínez. "Preventing Rather than Punishing: An Early Warning Model of Malfeasance in Public Procurement." International Journal of Forecasting 37, no. 1 (2021): 360-377. https://doi.org/10.1016/j.ijforecast.2020.06.006
Hossain, M. K., and M. Z. Islam. “Good Governance Practices in Procurement Operations and Quality Procurement: A Comparative Study Between Public and Private Sector Organisations in Bangladesh.” International Journal of Procurement Management 14, no. 6 (2021): 796-820. https://doi.org/10.1504/IJPM.2021.117890
Ilimzhanova, Zaida A. et al. “Formatting of Public Services in the Framework of Fulfillment of Tax Obligations.” Revista Espacios 40, no. 32 (2019): 1-14.
Ishak, Marlina Wati and Jamaliah Said. "Assessing the Role of Anti-corruption Initiatives in Reducing Lobbyist Involvement in E-procurement: A Case Study of Mardi." Procedia Economics and Finance 31 (2015): 485-494. https://doi.org/10.1016/S2212-5671(15)01182-X
Ismail, Muh. Sakowi, and Aleksander Purba. “Kompetensi Pejabat Pembuat Komitmen Dinas Pengairan Kabupaten Lampung Tengah dalam Melaksanakan Tugas Pokok dan Kewenangannya Sesuai Perpres Nomor 12 Tahun 2021.” Seminar Nasional Insinyur Profesional (SNIP) 2, no. 1 (2022): 1-5. https://doi.org/10.23960/snip.v2i1.16
Istiqlallia, Naony F., Raissa Ardelia, and Pramudya Ramadhanti. “Pertanggungjawaban Hukum Pejabat Pembuat Komitmen (PPK) dalam Pengadaan Barang/Jasa Pemerintah.” Perspektif 25, no. 2 (2020): 129-134. https://doi.org/10.30742/perspektif.v25i2.722
Jiménez, Alfredo, Julien Hanoteau, and Ralf Barkemeyer. "E-procurement and Firm Corruption to Secure Public Contracts: The Moderating Role of Governance Institutions and Supranational Support." Journal of Business Research 149 (2022): 640-650. https://doi.org/10.1016/j.jbusres.2022.05.070
Kamal, Mustofa. "Analisis Politik Hukum dalam Pengadaan Barang dan Jasa Pemerintah." Jurnal Pro Justice: Kajian Hukum dan Sosial 1, no. 2 (2020): 1-10.
Kasman, Fajriatul Mukarramah. "Pelaksanaan dan Pertanggungjawaban APBD terhadap Pengelolaan Keuangan Daerah." Supremasi Hukum: Jurnal Kajian Ilmu Hukum 6, no. 2 (2017): 139-163. https://doi.org/10.14421/sh.v6i2.2025
Keping, Yu. "Governance and Good Governance: A New Framework for Political Analysis.” Fudan Journal of the Humanities and Social Sciences 11, no. 1 (2018): 1-8. https://doi.org/10.1007/s40647-017-0197-4
Khan, Anupriya, Satish Krishnan, and Amandeep Dhir. "Electronic Government and Corruption: Systematic Literature Review, Framework, and Agenda for Future Research." Technological Forecasting and Social Change 167 (2021): 120737-120750. https://doi.org/10.1016/j.techfore.2021.120737
Kohler, J. C., and D. Dimancesco. “The Risk of Corruption in Public Pharmaceutical Procurement: How Anti-corruption, Transparency and Accountability Measures May Reduce This Risk.” Global Health Action 13, sup1 (2020): 1694745-1694753. https://doi.org/10.1080/16549716.2019.1694745
Kurniawan, M. R., and P. Pujiyono. “Modus Operandi Korupsi Pengadaan Barang dan Jasa Pemerintah oleh PNS.” Law Reform 14, no. 1 (2018): 115-131. https://doi.org/10.14710/lr.v14i1.20241
Mahardhika, Vita. “Pertanggungjawaban Pidana Pejabat Pembuat Komitmen Sebagai Upaya Pencegahan Korupsi Pengadaan Barang/Jasa Pemerintah.” Jurnal Hukum Samudra Keadilan 16, no. 1 (2021): 140-156. https://doi.org/10.33059/jhsk.v16i1.2636
Manalu, Julianda B. “Perlindungan Hukum terhadap Penyelenggara Pengadaan Barang/Jasa Pemerintah.” Jurnal Hukum Samudra Keadilan 12, no. 2 (2017): 296-310.
Mboma, William L. “Assessment on Effects of Procurement Process Through the Use of Gpsa Framework Agreement on Public Entities in Tanzania: A Case Study of National Auditing Office (NAO).” Asian Journal of Management, Entrepreneurship and Social Science 2, no. 2 (2022): 164-184.
McNamara, Alan J. and Samad M. E. Sepasgozar. “Intelligent Contract Adoption in the Construction Industry: Concept Development.” Automation in Construction 122 (2021): 103452-103465. https://doi.org/10.1016/j.autcon.2020.103452
Nan, Su. "Study on the Relation of Grassroots Corruption and Government Expenditure." Procedia Computer Science 199 (2022): 1031-1035. https://doi.org/10.1016/j.procs.2022.01.130
Nani, Dhiona Ayu and Syaiful Ali. “Determinants of Effective E-Procurement System: Empirical Evidence from Indonesian Local Governments.” Jurnal Dinamika Akuntansi dan Bisnis 7, no. 1 (2020): 33-50. https://doi.org/10.24815/jdab.v7i1.15671
Pahlevi, Farida. "Pemberantasan Korupsi di Indonesia Perspektif Legal System Lawrence M. Freidmen." El-Dusturie: Jurnal Hukum dan Perundang-undangan 1, no. 1 (2022): 23-43. https://doi.org/10.21154/eldusturie.v1i1.4097
Puspitasari, Meliana and Randhi Pradana Lukman. “Peluang Fraud Pejabat Pembuat Komitmen (PPK) atas Pengadaan Barang dan Jasa Pemerintahan.” Conference on Economic and Business Innovation (CEBI) (2021): 1-16.
Rahman, Yudi and Fauzi Firdaus. “Pengaruh Penerapan Good Governance dan Standar Akuntansi Pemerintah Terhadap Akuntabilitas Keuangan Kecamatan di Kabupaten Barito Kuala.” Jurnal Ilmiah Ekonomi Bisnis 6, no. 3 (2020): 410-420. https://doi.org/10.35972/jieb.v6i3.399
Rawis, Jelita Angela. “Kontrak Pengadaan Barang dan Jasa Pemerintah Menurut Perpres Nomor 16 Tahun 2018.” Lex Privatum 9, no. 1 (2021): 63-70.
Saha, Shrabani and Kunal Sen. "Do Economic and Political Crises Lead to Corruption? The Role of Institutions." Economic Modelling 124 (2023): 106307-106320. https://doi.org/10.1016/j.econmod.2023.106307
Sinaga, Niru Anita. “Perjanjian Pengadaan Barang/Jasa Pemerintah Kaitannya dengan Asas Keseimbangan dalam Hukum Perjanjian.” Jurnal Ilmiah Hukum Dirgantara 9, no. 2 (2019): 1-23. https://doi.org/10.35968/jh.v9i2.352
Sugiharti, Dewi Kania and Ajie Ramdan. “Mewujudkan Desa Bebas Korupsi Melalui Pengelolaan Keuangan Desa Terpadu.” Pandecta Research Law Journal 14, no. 1 (2019): 57-72. https://doi.org/10.15294/pandecta.v14i1.16729
Susanti, Ita and Sri Murniati. “Analisis Yuridis Terhadap Aspek Hukum Pengadaan Barang/Jasa Pemerintah Beserta Akibat Hukumnya.” Sigma-Mu 10, no. 2 (2018): 62-72. https://doi.org/10.35313/sigmamu.v10i2.1894
Syamsuddin, Ahmad Rustan. “Pembuktian Penyalahgunaan Wewenang dalam Perkara Tindak Pidana Korupsi Pengadaan Barang dan Jasa.” Jambura Law Review 2, no. 2 (2020): 161-181. https://doi.org/10.33756/jlr.v2i2.5942
Teichmann, Fabian et al. "Business to Government (B2G) Corruption and Resource Misallocation. The Case of China at the Municipal Level." Journal of Economic Criminology 1 (2023): 100005-100018. https://doi.org/10.1016/j.jeconc.2023.100005
Triawan, Heru. “Pelanggaran Prosedur Hukum oleh Pejabat Pembuat Komitmen dalam Pengadaan Barang/Jasa.” Sosioedukasi: Jurnal Ilmiah Ilmu Pendidikan dan Sosial 11, no. 1 (2022): 22-39. https://doi.org/10.36526/sosioedukasi.v11i1.1758
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Published
2023-07-31
How to Cite
SUDARSANA, I Made; RAHAYU GORDA, AAA Ngurah Sri.
Measuring Corruption Tendency in Exercising Authority of the Proxy of Budget User: A Legal Culture Perspective.
Udayana Journal of Law and Culture, [S.l.], v. 7, n. 2, p. 178-199, july 2023.
ISSN 2549-0680.
Available at: <https://ojs.unud.ac.id/index.php/ujlc/article/view/100782>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.24843/UJLC.2023.v07.i02.p04.
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