Potential fraudulent behaviors in e-procurement implementation in Indonesia

Huda, Sheila Nurul; Setiani, Novi; Pulungan, Reza; Winarko, Edi

doi:10.1088/1757-899x/185/1/012003

Cited by 6 publications

(6 citation statements)

References 2 publications

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“…While its numbers are lower than average, a distinctive trait of transactions conducted with national contractors is their average value-140% more than the 93,723 exclusive transactions average, which, in turn, is more than triple that of the overall average value. Inter-county transactions boast an average value of 58,188.59 RON (11,764.11 euro), 720% greater than the 2023 all-around average value.…”

Section: Exclusive Contractor Transaction Characteristicsmentioning

confidence: 88%

“…E-procurement is tackled by some researchers, albeit mainly regarding its contribution to decreasing fraud risks [4,56,57] and rarely regarding its own weaknesses that can lead to fraudulent behavior [58]. Nonetheless, emerging technologies such as e-procurement markets have the potential to significantly improve governance and accelerate efforts to achieve the SDGs.…”

Section: Discussionmentioning

confidence: 99%

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Ghosts in the Machine: How Big Data Analytics Can Be Used to Strengthen Online Public Procurement Accountability

Sanda,

Siminică,

Avram

et al. 2024

Sustainability

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The core of sustainable public procurement lies in its ability to stem uneconomical public expenditures that waste taxpayer money and stifle social trust and development. The external audit of public procurement proves problematic since current research fails to provide sufficient empirical studies aimed at identifying procurement fraud. The development of online portals with embedded e-procurement solutions, along with the big data revolution, open new horizons and allow us to reveal trends otherwise impossible to spot, such as transactions achieved in an exclusive commercial relationship, in which a vendor engages only with a single public entity. By using innovative data acquisition techniques, our research encompasses 2.25 million online direct public procurement procedures conducted in 2023 using the Romanian portal for public procurement, totaling EUR 3.22 billion. By aggregating databases obtained from various public sources, our analysis achieved remarkable granularity, using over 112 million data elements—50 pertaining to each transaction. Research results indicate a unique sub-population of public procurement procedures—those conducted with “in-house” vendors totaling 14.28% of all direct public acquisitions and which is significantly differentiated along the entire list of analyzed criteria—financial, geographical, statistical, or risk-wise—illustrating a troubling phenomenon: possible gerrymandering of the online public procurement landscape, which, at least in theory, resembles a perfect market, by cultivating preferential commercial relations, thus affecting the legality, regularity, and economical aspects of public procurement.

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Section: Exclusive Contractor Transaction Characteristicsmentioning

confidence: 88%

Section: Discussionmentioning

confidence: 99%

Ghosts in the Machine: How Big Data Analytics Can Be Used to Strengthen Online Public Procurement Accountability

Sanda,

Siminică,

Avram

et al. 2024

Sustainability

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“…Berbagai penelitian menganalisis tentang fraud pengadaan pemerintah, baik dari sisi aspek psikologis individu (Budiarti et al, 2019;Huda et al, 2017;Ntayi et al, 2011;Zulaikha et al, 2021), sistem pencagahan dan organisasi (Ahmad et al, 2019;Basheka & Bisangabasaija, 2010;Hassan et al, 2020;Jones, 2009;Maulidi, 2017). Namun, hanya sedikit penelitian yang mengkaji perilaku oportunistik pegawai pemerintah yang memiliki kekuasaan dan wewenang untuk melakukan fraud pengadaan (Rustiarini, T, et al, 2019b).…”

Section: Pendahuluanunclassified

Fraud Pengadaan Barang dan Jasa Pemerintah Dengan Penerapan E-Procurement Sebagai Variabel Moderasi

Melati,

Chariri

2024

jak

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Penelitian ini bertujuan menganalisis dan memperoleh bukti empiris tentang perilaku Fraud Pengadaan Barang dan Jasa pemerintah dengan niat, sikap, norma subjektif, kontrol perilaku sebagai variabel prediktor dan penerapan e-procurement sebagai variabel moderasi. Responden yang menjadi objek dalam penelitian ini adalah pegawai yang terlibat dalam pengadaan barang dan jasa di salah satu instansi pemerintah. Penelitian ini merupakan studi cross sectional dengan menyebarkan data menggunakan kuesioner. Kuesioner yang kembali dan diolah sebanyak 478 responden. Analisis data menggunakan Structural Equation Model-Partial Least Squares (SEM-PLS). Hasil penelitian menunjukkan bahwa secara statistik niat berpengaruh positif terhadap fraud pengadaan, norma subjektif dan kontrol perilaku yang dipersepsikan berpengaruh positif terhadap niat. Sementara itu, sikap tidak berpengaruh positif terhadap niat dan penerapan e-procurement tidak memperlemah hubungan antara niat dan fraud pengadaan.

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“…When performing their duties as e-procurement officers, they must act with the utmost professionalism and in accordance with the values, goals, and interests of the Malaysian public sector. According to Huda et al (2017), the lack of openness, the difficulty in accessing information, and the lack of responsibility and control at each stage all contribute to the risk of fraud in e-procurement. According to Aditya et al (2017), a lack of accountability and transparency gave users including vendors and public officials-more possibilities to flout the law in order to commit corruption.…”

Section: Introductionmentioning

confidence: 99%

Detecting and Preventing Fraud in e-procurement of Public Sector: A Review, Synthesis and Opportunities for Future Research

Gunasegaran¹,

Basiruddin²,

Rizal³

2023

IJARBSS

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The visibility of fraud losses in the public sector has harmed public service delivery. Reduced fraud can help the country's infrastructure expand by providing resources for better healthcare and education, reducing poverty, and funding security and defence. E-Government has turned the public sector into a more dynamic and diverse platform for government activity. Therefore, organizations, especially from the public sector, need to equip themselves with effective prevention and detection methods since preventing, detecting and justifying fraud is vital to combat e-procurement fraud. The most recent technology pertinent to such preventive and detection mechanisms must also be taken into account. The paper employed a comprehensive evaluation of 46 peer-reviewed studies published between 1998 and 2022 that address various areas of public sector e-procurement fraud prevention and detection mechanisms. This study supplemented the resulting state-ofthe-art of e-procurement fraud prevention and detection mechanisms by integrating crossdisciplinary contributions from reviewing 10 papers on e-procurement, 22 papers on fraud prevention and detection mechanisms and 14 papers on fraud, procurement, cyber fraud, cybercrime and cybersecurity in order to assist in breaking down disciplinary silos and strengthening the management perspective. The review will be beneficial in understanding present fraud prevention and detection mechanisms practiced specifically in Malaysian government e-procurement. By identifying current government policies practises in preventing and detecting e-procurement fraud, government agencies may be able to assess the issues encountered and make amendments where necessary by providing new information in relation to good governance and strong internal control systems. The review as well finds that certain factors, such as e-procurement fraud prevention and detection methods implemented in the public sector, are severely underdeveloped. This study shows how the results of earlier studies executing preventive measures which contain solid control methodology like fraud detection and employers' knowledge of fraud prevention mechanisms where it actually tends to cover the research gaps which have been identified from the previous studies. In that case, it is important for directors or top management, auditors as well as the middle management to know their role in coming up with such preventive measures to overcome the e-procurement fraud cases happening at their

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Potential fraudulent behaviors in e-procurement implementation in Indonesia

Cited by 6 publications

References 2 publications

Ghosts in the Machine: How Big Data Analytics Can Be Used to Strengthen Online Public Procurement Accountability

Ghosts in the Machine: How Big Data Analytics Can Be Used to Strengthen Online Public Procurement Accountability

Fraud Pengadaan Barang dan Jasa Pemerintah Dengan Penerapan E-Procurement Sebagai Variabel Moderasi

Detecting and Preventing Fraud in e-procurement of Public Sector: A Review, Synthesis and Opportunities for Future Research

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