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The effect of procurement system and internal control system on accountability of instant performance in preventing fraud

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The purpose of this study was to test the effect of the application of the system of procurement of goods and services to the accountability of the performance of government agencies in preventing fraud Population and sample in this research is the whole apparatus of the Ministry of Religious Affairs Office of the Province of Papua and the Office of Religious districts / municipalities in Papua who have been involved directly in the procurement process goods and services in each agency.

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  1. International Journal of Management (IJM) Volume 9, Issue 4, July–August 2018, pp. 29–39, Article ID: IJM_09_04_005 Available online at http://www.iaeme.com/ijm/issues.asp?JType=IJM&VType=9&IType=4 Journal Impact Factor (2016): 8.1920 (Calculated by GISI) www.jifactor.com ISSN Print: 0976-6502 and ISSN Online: 0976-6510 © IAEME Publication THE EFFECT OF PROCUREMENT SYSTEM AND INTERNAL CONTROL SYSTEM ON ACCOUNTABILITY OF INSTANT PERFORMANCE IN PREVENTING FRAUD Dian Nurlina Ministry of Religion Office of Papua Province, Indonesia Syaikhul Falah and Meinarni Asnawi Faculty of Economics and Business, Cendrawasih University, Indonesia ABSTRACT The purpose of this study was to test the effect of the application of the system of procurement of goods and services to the accountability of the performance of government agencies in preventing fraud Population and sample in this research is the whole apparatus of the Ministry of Religious Affairs Office of the Province of Papua and the Office of Religious districts / municipalities in Papua who have been involved directly in the procurement process goods and services in each agency. Methods of collecting samples by purposive sampling technique. Testing Data were analyzed by using PLS (Partial Least Square) by the number of respondents as many as 47 people. The results showed a significant effect for the influence of hypotheses are developed. The first hypothesis (H1) provide evidence of the effect of procurement of goods and services provide value contribution to the accountability of agency performance by 0.355. The second hypothesis (H2) gives an explanation that internal controls have a significant impact on increasing the accountability of agency performance. The third hypothesis (H3) influence procurement of goods and services provide value contributes to the detection of fraud amounting to 0.433. The fourth hypothesis (H4) the effect of internal control provide value contributes to the detection of fraud amounting to 0.255 although the effect is not significant. The fifth hypothesis (H5) influence performance accountability value contributes to the detection of fraud amounting to 0.255 Key words: procurement of goods and services, internal control systems, performance accountability of government agencies and cheating. http://www.iaeme.com/IJM/index.asp 29 editor@iaeme.com
  2. Dian Nurlina, Syaikhul Falah and Meinarni Asnawi Cite this Article: Dian Nurlina, Syaikhul Falah and Meinarni Asnawi, The Effect of Procurement System and Internal Control System on Accountability of Instant Performance in Preventing Fraud. International Journal of Management, 9 (4), 2018, pp. 24–28. http://www.iaeme.com/IJM/issues.asp?JType=IJM&VType=9&IType=4 1. INTRODUCTION 1.1. Background Currently, many mass media are preaching corruption cases in the ministries. When viewed from a number of corruption cases in Indonesia, corruption cases handled by the Corruption Eradication Commission (KPK) are mostly (77%) cases of corruption related to goods and services procurement (Kurniawan, 2009). The Supreme Audit Agency (BPK) in 2012 there are 15 ministries indicated to harm the country, one of which is the Ministry of Religious Affairs which caused losses of the state of 79 billion with 572 cases. In 2011, there was a case involving the procurement of goods/services in the Ministry of Religious Affairs. The Corruption Eradication Commission (KPK) report on corruption in the procurement of computer labs for the 2011 fiscal year and the procurement of the Koran in the Ministry of Religious Affairs was attributed to bribery by three companies in an attempt to win the project tender (KPK, 2013). Cases of corruption that occurred in the Office of the Ministry of Religious Affairs involve elements of the Regional Office of the Ministry of Religious Affairs of Papua who made suspected alleged corruption funds APBN 2012 amounted to 6.7 billion rupiahs. This alleged corruption is associated with the rehabilitation project of dozens of school buildings in Jayapura City, Jayapura District, Sarmi, Nabire, Keerom and Merauke. Implementation of the regulation has been applied as well as possible but fraud in the field of procurement of goods/services is still often occurring in ministries and other agencies. Fraud can actually be minimized if internal control within the ministry or other agencies is adequate. Implementation of the control system well, then all forms of abuse can be identified as early as possible, then all forms of corruption efforts can be avoided (Andarisman, 2008). The procurement system of goods and services is an internal control system of the procurement process that refers to the use of the Internet as a means of information and communication (Croom & Brandon-Jones, 2007). The procurement process of goods and services by the system of procurement system and services utilizes the facilities of communication and information technology used to support electronic public tender process. In the year 2010, there are 48 government agencies in Indonesia both in central and in regions that have implemented a system of the procurement system of goods and services (LKPP, 2009). The application of goods and services procurement system is expected to bring benefits to its users such as the standardization of the procurement process, the realization of transparency and better procurement efficiency, the availability of special unit price information within the internal and support the accountability of the procurement process. According to Panayiotou, Gayialis, & Tatsiopoulos, (2004), reported that the procurement system could also reduce supply cost (average 1%), reduce cost per tender (20% cost per tender), lead time savings (4.1 bualan - 6.8 month for open tender and 7.7 months - 11.8 months for limited tender). In its development, the system of procurement of goods and services is expected to be an application capable of supporting the implementation of better performance embodiments among internal government agencies and third parties, and can help create a clean government (Good Governance). Through the system of procurement of goods and services also either directly or indirectly can minimize fraud or misappropriation that occurs so as to cause state losses. (Pemana, 2009) states the internal control system as a process, which is designed to provide adequate http://www.iaeme.com/IJM/index.asp 30 editor@iaeme.com
  3. The Effect of Procurement System and Internal Control System on Accountability of Instant Performance in Preventing Fraud guarantees regarding the achievement of corporate objectives. An internal control system should be an integral part of managing the organization. The pattern of control of each organization varies depending on the type and characteristics of the organization. Business organizations because of their profit-oriented nature, their controls relied more heavily on a negotiated bargain, although this varied for each organization and management level. Meanwhile, public sector organizations because of their lack of profit and great political influence, the means of control are more bureaucracy (Nor, 2012). Sufficient internal control, any faults, fraud, and other actions that could harm the company can be kept as low as possible (Pemana, 2009). The existence of internal control structure through the implementation of system procurement system of goods and services procurement of goods/services so that this activity can be implemented effectively and efficiently and the results can be accounted for. The achievement of effective, efficient, transparent and accountable state financial management, ministers/heads of institutions, governors, and regents/mayors shall exercise control over the conduct of government activities. The responsibility of the board of directors to internal control is primarily involving supervision, authorization, and leadership ethics (Chianese, Haimoff, McSwain, & Wiseman, 2008). In addition to the responsibility for planning and determining the internal control system, management must also supervise the internal control system that is running. In the event of a deviation, the leader must act quickly to redirect to a defined goal called control so that control should be able to provide reliable data, using assets and records, encourage operational efficiency, and encourage compliance with the policy set by management. 2. LITERATURE REVIEW 2.1. Adaptation of Contracts through Arbitration In Indonesian procurement regulations the settlement of disputes is regulated through deliberative deliberation and if not achieved through arbitration, alternative dispute resolution or trial. Thus the preferred mechanism in dispute resolution of procurement contracts is through deliberation. However, such a provision is ineffective because conceptually there is no theory underlying, and moreover there is no empirical data showing the use of this mechanism by the parties to contract adaptation. Thus procurement regulations should further encourage the use of arbitration mechanisms for dispute resolution of procurement contracts than other mechanisms including alternative dispute resolution and courts. In accordance with the theory of transaction costs of dispute settlement through the arbitration, the institution is considered more optimal than other mechanisms. The arbitration mechanism is also one of the safeguards in the procurement contract. Arbitration allows dispute resolution to remain in the control of the parties, as the parties may elect their own arbitrator. In addition, arbitrators also come from professionals who have special expertise in the field of procurement. Arbitration, on the other hand, has litigation but is facilitated by simplification of procedures. Arbitrators (tribunals) have specialists who understand the technical complexity of a transaction and are knowledgeable about the norms laid down in the contract either explicitly or implicitly. The arbitrator may verify the almost imperceptible aspects of the quality and adequacy of a work component (Dixit & Hall, 2003). Instead, the judiciary should review the entire range of civility and have no special skills or knowledge about a job. Although judicial institutions have access to expertise, court institutions should still interpret expert information based on thought and their own very limited knowledge of a procurement job. http://www.iaeme.com/IJM/index.asp 31 editor@iaeme.com
  4. Dian Nurlina, Syaikhul Falah and Meinarni Asnawi Countries that intensively use arbitration agencies to settle procurement disputes (particularly construction works) are Malaysia. The United States and France also use Arbitration but after the use of Alternative Dispute Resolution, others are deemed unsuccessful. In Indonesia, the provisions on the implementation of alternative dispute resolution outside the arbitration in procurement are not regulated in detail and the existence of existing arbitration institutions has not been considered a trustworthy institution that can meet the expectations of the parties. The aspect of secrecy in the arbitration process is one of the reasons why arbitration agencies have not been widely used to deal with public procurement disputes. The parties ultimately tend to choose more court institutions as the best breakers in resolving procurement disputes. While based on the transaction cost theory perspective, the court institution is considered unable to resolve disputes efficiently. This means that we tend to choose mechanisms that are inefficient 2.2. Institution Performance Accountability System The Government issues regulations to regulate the performance accountability of agencies with Presidential Regulation No. 49 of 2014 on Performance Accountability System of Government Agencies. This regulation as a follow up of the provisions of Article 20 paragraph (3) of Government Regulation Number 8 the Year 2006 concerning Financial Reporting and Performance of Governmental Affairs. The Government Agency's Performance Accountability System, hereinafter abbreviated as SAKIP, is a systematic set of activities, tools and procedures designed for the purpose of establishing and measuring, collecting data, classifying, summarizing and reporting performance on government agencies, in the context of accountability and performance improvement government agencies. Performance is the output/outcome of activities/programs that have been or are to be achieved in connection with the use of budgets with quantifiable quantities and quality. While output (output) is goods or services generated by activities undertaken to support the achievement of goals and objectives of the program and policy. An outcome is anything that reflects the functioning of the output of activities in a program. 2.3. Cheating Procurement of Goods and Services Fraud in the procurement of goods/services can occur at every stage in the procurement of goods/services ranging from planning, the establishment of the procurement committee, procurement process, contract formulation, to the execution of the contract. However, generally Cheating in the procurement of goods/services is related to quantity, quality, time, and place. Fraud occurs when there is a deliberate act of making quantity, quality, time, and place of procurement of goods/services deviate from the provisions of legislation resulting in financial losses of the state. Fraudulent consultant services, among others, occur in the form of false recommendations that are not based on a process agreed upon in the contract. In the event of a conspiracy between the procurement committee or the service user and the consultant, it may occur that the acceptance criteria of the consultant's work are made bias. Falsification of field data can also occur to cover the non-performance of the process in accordance with the contract. The thing that often happens is to do plagiarism or a system that is generic in the contract as if tailor made so that the cost is very expensive. 2.4. Procurement System of Goods and Services Against Institution Performance Accountability The high intensity of fraudulent practices, fraud and embezzlement that occurs in a public or private institution, in all its modes, from simple to very sophisticated and complex, should http://www.iaeme.com/IJM/index.asp 32 editor@iaeme.com
  5. The Effect of Procurement System and Internal Control System on Accountability of Instant Performance in Preventing Fraud awaken all parties to build a commitment to the implementation of good governance consistently and extensively all layers because in the absence of awareness and commitment will result in not achieving agency performance. Research Udoyono, (2012) who conducted a procurement system research on accountability in Yogyakarta. The results of the study found that E-Procurement's procurement of goods and services to realize accountability is feasible but not accountable. This is evidenced in accordance with field findings, namely: First, the dimension of the feasibility must meet the feasibility of such a regulation that ensures the implementation of E- Procurement, the support of E-Procurement institutionalization, the support of stakeholders on the implementation of E-Procurement, and the support of the community towards the implementation E-Procurement. Second, the dimension of accountability includes the lack of regulatory responsibility from the procurement process of goods and services, political accountability is still internal government, and financial accountability is still closed Research conducted by (Kurniawan, 2009) found empirical evidence that fraud prevention can occur if there is an effective supervision of the management process, especially on financial statements and preventing fraud in the management of state finances more effectively than repressive efforts on Fraud, so that the results of this study explain that one of the most powerful ways to improve performance in the government and private sphere is the prevention of procurement cheating, all of which must be supported by good procurement systems. Based on these descriptions then developed hypothetical H1: There is the influence of the procurement system of goods and services on the performance of government agencies 2.5. Internal Control Against Institutional Performance Accountability Kurniawan, (2009) argues that one strategy that can be done to combat fraudulent actions is to improve the system by regulating discretion and accountability. The weakness of the internal control system and non-compliance with the provisions of legislation indicates a low level of performance accountability. A strong level of performance accountability is believed to contribute to efforts to reduce corrupt practices (Safaat, Widjajabrata, 2004). This means that weak accountability is believed to have an effect on increasing corruption. Based on the explanation, the hypothesis developed is H2. There is an influence of internal control on the performance accountability of government agencies 2.6. Procurement System of Goods and Services on Fraud Prevention Research conducted by (Udoyono, 2012) results in empirical evidence that a good procurement system will affect fraud prevention. According to him, the system is able to reduce the cost of procurement of goods and services in terms of users, work units and providers of goods and JSA and improve the qualifications of goods and services produced by providers of goods and services. With this system, the results of work packages in the procurement system of goods and services to be optimal and the target of the government of Yogyakarta in the provision of government goods and services are met. H3: The procurement system for goods and services affects fraud prevention 2.7. Internal Control of Fraud Prevention The results of this study in accordance with an opinion (Tuanakotta, 2013), 2013), that the effort to prevent cheating starts from internal control. Similarly, (Adetiloye, Olokoyo, & Taiwo, 2016), to minimize the likelihood of fraudulent financial statements in companies and http://www.iaeme.com/IJM/index.asp 33 editor@iaeme.com
  6. Dian Nurlina, Syaikhul Falah and Meinarni Asnawi minimize external auditors to legalize false evidence in financial statements, the implementation of internal controls can at least reduce management's collusion of fraud. The research findings are also consistent with research conducted by (Sari, 2012) that internal control variables have a positive influence on fraud prevention in open state enterprises in Indonesia and research conducted by (Wilopo, 2006) that business and legal policies that apply to companies require management emphasize on the effectiveness H4: internal control affects fraud prevention 2.7. Institution Performance Accountability Against Fraud Prevention Principles of accountability are able to reduce and prevent fraud. A study developed by (Santoso & Pambelum, 2008) that links the variable of agency performance accountability with fraud prevention. H5: Institutional performance accountability affects fraud prevention 3. RESEARCH METHODS 3.1. Research Design The location of this research is at the Ministry of Religious Affairs of Papua Province and Regency / City offices in Papua. The design of this study is a survey, and research data needed is primary data in the form of perception (opinion, attitude and experience) apparatus in the Office of Ministry of Religious Affairs of Papua. Population in this research is all apparatus of Kemenag Kanwil Provinsi Papua and Office of Ministry of Religious Affairs of Regency / City in Papua who have been involved in the procurement process of goods and services in each agency. The sampling method used in this research is to use purposive sampling technique that is sampling technique according to a certain criterion. Criteria established include:  Employees who have certified procurement of goods and services  Employees who have been directly involved in the procurement process of goods and services at least 2 years although not yet certified Data processing methods using PLS (Partial Least Square) to obtain statistical results. Most of the questionnaires delivered are awaited directly by the filling and some are left behind and then taken back in accordance with the agreed promises of the respondents. 3 months collection time from April 2015 to June 2015. In this study, researchers distributed 100 questionnaires. The assumption used that the researcher can not know for sure the number of apparatuses that have been directly involved in the procurement of goods funds services. Therefore the help of a contact person in each agency is very reliable. Furthermore, the dispersed questionnaire, there are 52 pieces received back. The test results of the outer model show significant results in both reliability and validity. Table 1.Reliability and AVE test Reliability and AVE SPRO 0.884182 0.611214 0.820283 PINT 0.898671 0.536512 0.871285 AKIN 0.876400 0.590932 0.813209 FRAUD 0.890058 0.671261 0.825471 http://www.iaeme.com/IJM/index.asp 34 editor@iaeme.com
  7. The Effect of Procurement System and Internal Control System on Accountability of Instant Performance in Preventing Fraud Figure 1 Model Testing by VPLS 4. RESULTS 4.1. The effect of procurement systems on agency performance accountability From the data processed obtained the procurement system of goods and services to the performance accountability of institutions have a significant influence. This can be explained by looking at the value of t arithmetic 2.158 is greater than at table ± 1.967. The constant value of 0.355 which means that the effect of the procurement system of goods and services provide a valuable contribution to the accountability of agency performance of 0.355. The results of this statistical test illustrate that the existence of a good procurement system of goods and services will provide an increase to the accountability of agency performance. This condition can certainly be proved by the increase of opinion given by BPK to the Ministry of Religious Affairs. If in 2013, the Ministry of BPK still gets the fair opinion with the exception (WDP), but by 2014 already get an unqualified opinion (WTP). Similarly, conditions exist in Kementerian Religion of Papua region that affirms the importance of procurement system of goods and services in enhancing performance accountability. According to Kakanwil Papua Province, there is a very different paradigm shift from all aspect to the current condition, which is required by professional work by following all government policies (including budget-saving policy). The LAKIP system being developed according to Kakanwil, includes performance agreements, performance measurement, performance data management, performance reporting, performance evaluations reviews and rewards and sanctions on output data and performance results. LAKIP is a strategic activity that needs to be implemented. The Ministry of Religion received the title of Unqualified Exception (WTP), should be proud of having previously obtained Fair With Exception (WDP) and even predicate Disclaimer. The results of this study are also supported by (Udoyono, 2012) who conducted a procurement system research on accountability in Yogyakarta. The results of the study found that E-Procurement's procurement of goods and services to realize accountability is feasible but not accountable. 4.2. Influence of internal control over agency performance accountability The internal control variables on agency performance accountability have a significant influence. This can be explained by looking at the value of t arithmetic 2,540 is greater than t table ± 1.967. The constant value of 0.411 which means that the influence of internal control gives the value of the contribution to the accountability of agency performance of 0.411. The results of this statistical test provide an explanation that internal control has a significant effect on improving agency performance accountability. Control measures are http://www.iaeme.com/IJM/index.asp 35 editor@iaeme.com
  8. Dian Nurlina, Syaikhul Falah and Meinarni Asnawi required to provide reasonable assurance towards achieving the effectiveness and efficiency of achieving the objectives of state governance. Internal control will create reliability of financial reporting, security of state assets and compliance with applicable laws and regulations. The ultimate goal of this internal control system is to achieve effectiveness, efficiency, transparency and accountability of state financial management. The enforcement of the internal control system is based on the need for a system that can provide reasonable assurance that the organization of activities in a government agency can achieve its objectives efficiently and effectively, report the country's financial management reliably, secure state assets, and encourage compliance with laws and regulations. The results of this study supported research conducted by (Sari, 2012) on the importance of the influence of internal controls on the accountability of local government financial statements in the city of Cimahi. Similarly, the results of research conducted by (Hutomo, Y.P, 2015) examine the influence of the government's internal control system on the quality of financial statements and their implications for accountability. His research findings also provide an essential feature of ianternal control of accountability. 4.3. Effect of the procurement system of goods and services on fraud prevention Variables of the procurement system of goods and services to fraud prevention have significant influence. This can be explained by looking at the value of t count 2.634 is greater than att table ± 0.967. The constant value of 0.433 which means that the effect of the procurement system of goods and services gives the value of the contribution to fraud detection of 0.433. The result of this statistical analysis gives meaning to the procurement system of goods and services to minimize the fraud that occurs in the procurement process for goods/services. Because when the use of the procurement system of goods and services, the auction committee will not be able to see anyone who follows the auction process prior to the opening of the bidding cover. And also the auction committee can no longer work with the provider to make changes to the document after the opening of the offer cover. Because the document has been stored on the server and can not be changed. In addition, because the use of procurement systems of goods and services that do not bring together the committee and providers directly also contribute to minimizing the fraud that occurred. Examples of cases related to the deviation of the system of goods and services such as in Wamena. Wamena State Attorney then dismantled corruption case Head of Ministry of Religious Affairs of Yahukimo Regency, Papua. Justice determines the elements of the apparatus of Ministry of Religious Affairs, as suspects of corruption cases misuse of rent funds of houses and official cars from 2008 to 2013, the mode used is to make fictitious financial statements related to the use of rental budget homes and official cars. However, the two facilities are located in Jayapura. The results of this study are also supported by (Asliana, 2012) who conducted research on transparent project auction towards Good Governance. Some research findings provide an overview of the advantages and benefits of procurement systems (e-procurement) 4.4. The influence of internal control on fraud prevention Internal control variables on fraud prevention have an insignificant effect. This can be explained by looking at the value of t arithmetic 1.552 is smaller than att table ± 1.967. The constant value of 0.255 which means that the influence of internal control gives the value of the contribution to the fraud detection of 0.255 although the effect is not significant. Inspector General of the Ministry of Religious Affairs Mochammad Jasin admitted that the implementation of Government Internal Control System (SPIP) in the Ministry of http://www.iaeme.com/IJM/index.asp 36 editor@iaeme.com
  9. The Effect of Procurement System and Internal Control System on Accountability of Instant Performance in Preventing Fraud Religious Affairs is still weak. Indicators, the integrity of employees is still low, control activities have not run optimally and the control environment is not adequate. According to him the cause of leakage in the procurement of goods/services in Indonesia in addition to not the implementation of the basic principles of procurement is due to the neglect of good governance (Good Governance). Obstacles encountered in the implementation of transparency and auction of development projects by way of market competition are: (1) transparency with restrictions, such as state secrets, (2) there are still some people who do not understand the auction system and auction procedures, and (3) market competition can open up opportunities for collusion, corruption, and nepotism. The results of this study are consistent with research conducted Wilopo, (2006) that the effectiveness of internal control significantly influences the decline in accounting fraud practices. 4.5. The effect of performance accountability on fraud prevention The effect of performance accountability variable on fraud prevention has significant influence. This can be explained by looking at the value of t arithmetic 2.016 smaller than att table ± 0.967. The constant value equal to 0,255 which means that the influence of performance accountability gives contribution value to fraud detection equal to 0,255. The results of this study provide an illustration that the accountability of good performance, will reduce the existence of acts of fraud in an agency. With the supervision and accountability, then the parties who are given the trust will be more afraid to commit acts of cheating. At least fraudulent acts on companies with good accountability can be minimized when compared to agencies that do not even have adequate accountability. Adequate accountability is a responsibility that is accompanied by good supervision, structured, there are strict sanctions if violated, and binding workers in the agency. Therefore, like the alleged corruption case in the Ministry of Religious Affairs Province Papua in the budget year 2012, where there is a budget down from the center for the rehabilitation of Madrasah Ibtidaiyah (MI), Madrasah Tsanawiyah (MTS), Madrasah Aliyah (MA), and library, new classrooms and construction of laboratories in 40 schools in several districts / municipalities in Papua Province, including Keerom, Jayapura, Nabire, Sarmi, and Merauke and Jayapura districts with a budget of around Rp 6 billion more can be prevented. In the case of corruption, there are irregularities in the implementation in the field, there are jobs that are not implemented in accordance with technical guidelines (technical instructions) from the ministry of religion, but the money is used up, and there are jobs that do not fit the budget amount, aka fictitious work. There are actors like PPTKs signing so the budget can go out, while AT as the partner who worked on the project, although the project did not work well. In the guidance on the preparation of LAKIP in the Ministry of Religious Affairs, it is explained that performance accountability describes the performance of government agencies as a medium of accountability in the Government Institution Performance Accountability System (SAKIP) and serves as a tool of control and performance quality appraisal as well as a tool to promote good governance in a wider perspective. For that purpose in the Ministry of Religious Affairs has been stipulated Decree of the Minister of Religious Affairs Number 507 Year 2003 on Guidelines for Implementation of Performance Accountability Report Unit of Organization / Work in the Ministry of Religious Affairs and Instruction of the Minister of Religious Affairs No. 1 of 2003 on Implementation of Decree of Minister of Religious Affairs Number 507 Year 2003 on Implementation Guidelines Preparation of Performance Accountability Report Unit of Organization / Working in Department Environment. http://www.iaeme.com/IJM/index.asp 37 editor@iaeme.com
  10. Dian Nurlina, Syaikhul Falah and Meinarni Asnawi 5. CONCLUSIONS This research succeeds to prove the influence of applying of goods and service procurement system to performance accountability of government institution in preventing fraud. The system of procurement of goods and services to the performance accountability of agencies has a significant influence. These results illustrate that with the existence of a good procurement system of goods and services will provide an increase in the performance accountability of agencies. Internal control over agency performance accountability has a significant influence. These results provide an explanation that internal controls have a significant effect on improving agency performance accountability. Control measures are required to provide reasonable assurance of achieving the effectiveness and efficiency of achieving accountable objectives. The procurement system for goods and services for fraud detection has a significant influence. The result of this statistical analysis gives the meaning of the procurement system of goods and services to minimize the fraud that occurs in the process of procurement of goods/services. For internal control variables on fraud detection have an insignificant effect. Although the effect is not significant. This condition is also recognized by the Inspector General of the Ministry of Religious Affairs that the implementation of Government Internal Control System (SPIP) in the Ministry of Religious Affairs is still weak. Indicators, the integrity of employees is still low, control activities have not run optimally and the control environment is not adequate. The effect of the performance accountability variable on fraud detection has a significant influence. This can be explained by looking at the value of t arithmetic 2.016 smaller than att table ± 1.967. A constant value equal to 0,255 which means that the influence of performance accountability gives contribution value to fraud detection equal to 0,255. The results of this study provide an illustration that the accountability of good performance, will reduce the existence of acts of fraud in an agency. With the supervision and accountability, then the parties who are given the trust will be more afraid to commit acts of cheating. REFERENCES [1] Adetiloye, K. A., Olokoyo, F. O., & Taiwo, J. N. (2016). Fraud Prevention and Internal Control in the Nigerian Banking System. International Journal of Economic and Financial Issues, 6(3), 1172–1179. [2] Andarisman, T. (2008). Analisis Penegakan Hukum Tindak Pidana Korupsi Oleh Komisi Pemberantasan Korupsi. [3] Asliana, E. (2012). Pengadaan Barang dan Jasa di Indonesia The Procurement of Government Goods and Services in Indonesia Pendahuluan. ESAI, 6(1978). [4] Chianese, J., Haimoff, L., McSwain, J., & Wiseman, M. (2008). Red Flags of Fraud. Deloitte, 1–15. https://doi.org/x158 [5] Croom, S., & Brandon-Jones, A. (2007). Impact of e-procurement: Experiences from implementation in the UK public sector. Journal of Purchasing and Supply Management, 13(4), 294–303. https://doi.org/10.1016/j.pursup.2007.09.015 [6] Dixit, A., & Hall, F. (2003). Arbitration and Information. [7] Hutomo, Y.P, D. D. (2015). Laporan, Keterandalan Dana, Keuangan Operasional, Bantuan, 2. [8] KPK. (2013). Annual Report 2013. Retrieved from https://www.kpk.go.id/images/pdf/laptah/annual_report_2013.pdf http://www.iaeme.com/IJM/index.asp 38 editor@iaeme.com
  11. The Effect of Procurement System and Internal Control System on Accountability of Instant Performance in Preventing Fraud [9] Kurniawan, T. (2009). Peranan Akuntabilitas Publik dan Partisipasi Masyarakat dalam Pemberantasan Korupsi di Pemerintahan. Bisnis & Birokrasi, Jurnal Ilmu Administrasi Dan Organisasi, 16(2), 116–121. [10] LKPP. (2009). e-Proqurement sebagai Inovasi Pelayanan Publik. [11] Nor, W. (2012). Penerapan Balanced Scorecard Pada Pemerintah Daerah. Jurnal Akuntansi & Bisnis, 7(2), 280–292. [12] Panayiotou, N. A., Gayialis, S. P., & Tatsiopoulos, I. P. (2004). An e-procurement system for governmental purchasing. International Journal of Production Economics, 90(1), 79– 102. https://doi.org/10.1016/S0925-5273(03)00103-8 [13] Pemana, D. (2009). Peranan Audit Internal dalam Menunjang Efektivitas Pengendalian Internal Penjualan dan Penagihan Piutang (Studi Kasus pada PT. INTI Bandung. Universitas Widyatama. [14] Safaat, Widjajabrata, N. M. Z. (2004). International Corruption: The Republic of Indonesia is Strengthening the Ability of Its Auditors to Battle Corruption. The Journal of Government Financial Management, 53(3). [15] Santoso, U., & Pambelum, Y. J. (2008). Pengaruh Penerapan Akuntansi Sektor Publik Terhadap Akuntabilitas Kinerja Instansi Pemerintah Dalam Mencegah Fraud. Administrasi Bisnis, 4(1), 14–33 (ISSN : 0216–1249). [16] Sari, D. (2012). Pengaruh Pengendalian Internal Terhadap Transparansi Laporan Keuangan Pemerintah Daerah, 718–727. [17] Tuanakotta, T. M. (2013). Mendeteksi Manipulasi Laporan Keuangan. Salemba Empat. [18] Udoyono, K. (2012). E-procurement dalam Pengadaan Barang dan Jasa untuk Mewujudkan Akuntabilitas di Kota Yogyakarta. Journal of Government and Politics, 135–171. https://doi.org/http://dx.doi.org/10.18196/jgp.2012.0008 [19] Wilopo. (2006). Analisis Faktor-faktor yang Berpengaruh Terhadap Kecenderungan Kecurangan Akuntansi: Studi pada Perusahaan Publik dan Badan Usaha Milik Negara di Indonesia. The Indonesian Journal of Accounting Research, 9. http://www.iaeme.com/IJM/index.asp 39 editor@iaeme.com
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