Kontigensi: Jurnal Ilmu Manajemen Vol 13.
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ISSN 2088-4877
The Influence of E-Procurement Implementation.
Internal Control Systems, and Whistleblowing Systems on Preventing Procurement Fraud in Government Goods and Services (Empirical Study on the Ministry of Marine Affairs and Fisherie.
1*Cindy Suryani, 2Erna Setiany Mercu Buana University.
Jakarta.
Indonesia Email : cindysuryani.
1985@gmail.
DOI: https://doi.
org/10.
56457/jimk.
Received: February 26, 2025
Accepted: June 03, 2025
Published: June 06, 2025
ABSTRACT
The increase in corruption cases in Indonesia from year to year has come under the spotlight of various parties where the majority of cases come from the government sector, especially in goods/services procurement.
This study aims to analyze the factors that influence the accountability of government performance in fraud Research data is primary data obtained through questionnaires and analyzed with Partial Least Square (PLS) using the smartPLS program.
Research population is procurement actors who are directly involved in the procurement process of goods and services in all work units of the Ministry of Maritime Affairs and Fisheries.
Research samples are 100 samples using a purposive sampling The results showed that the implementation of e-procurement has a positive effect on preventing fraud in the procurement of government goods and services, and the internal control system has a significant positive effect on preventing fraud in the procurement of government goods and services, and the whistleblowing system has a positive effect on preventing fraud in the procurement of government goods and services.
This research is expected to serve as a valuable source of information and a foundation for policy-making, ensuring a more effective procurement process for goods and services within the Ministry of Maritime Affairs and Fisheries.
Keywords: E-Procurement Implementation.
Internal Control Systems.
Whistleblowing Systems INTRODUCTION Procurement of goods and services in the government sector is a vital agenda to support government activities in building facilities and Procurement of goods and services in practice is regulated in Presidential Regulation No.
16 of 2018 which was updated by Presidential Regulation No.
12 of 2021.
This regulation contains procedures and governance for the procurement of goods and services properly and However, in fact, even though there are regulations that are used as a basis for regulating the procurement process of goods and services, there are still many cases of corruption, collusion and nepotism that cause fraud in the procurement of goods and services.
This fraud can be Kontigensi: Jurnal Ilmiah Manajemen Management Science Doctoral Program.
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carried out by the perpetrators of Perception Index (CPI) survey which procurement of goods and services in a noted that corruption in Indonesia in government agency so that it has an 2023 reached a score of 34 on a scale of effect on state losses.
Although Indonesia's CPI score One of the annual publications was stagnant.
Indonesia's ranking issued by Transparency International is dropped five places to 115th position the results of the Corruption globally in 2023.
Graph 1.
Corruption Perception Index 2021-2023 Data Source: Transparency International Annual Publication, 2023 The KPK has recorded that it has handled 705 corruption cases during the period 2019 to 2023.
And procurement of goods/services is the second most common corruption case after gratification/bribery.
Corruption cases in the procurement of goods/services that have been handled by the KPK throughout the period 2019 to 2023 reached 151 cases.
It can be seen that corruption cases in the procurement of goods and services are the most cases where the subject of the violation is carried out by government officials.
Table 1.
Corruption Crimes Based on Types of Cases Handled by the Corruption Eradication Committee Period 2019-2023
Type of Case
2019 2020 2021 2022 2023 Amount
Procurement of Goods/Services Licensing Gratification/Bribery Levy/Extortion Misuse of Budget
TPPU
Obstructing the Investigation Process
AMOUNT
Data Source: Corruption Eradication Commission 2023 Kontigensi: Jurnal Ilmiah Manajemen Management Science Doctoral Program.
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Graph 1.
Corruption Case Mapping Based on Mode in 2022 Data Source: Indonesia Corruption Watch, 2021 This mapping was conducted to see activities/projects.
These three modes the tendencies of the suspects when are often found in corruption cases of carrying out their actions.
ICW procurement of goods/services and identified as many as 9 modes used by government budget management.
the suspects to commit corruption.
The the 579 cases that were successfully most widely used mode of corruption uncovered, 250 cases or 43% of them by the suspects in 2020 was budget were in the dimension of Procurement Other modes that are often of Goods and Services.
used are mark ups and fictitious Graph 1.
Potential State Financial Losses in 2018-2022 Data Source: Indonesia Corruption Watch, 2022 Based on the ICW report, in 2022 the FraudIn the procurement of goods total potential state financial loss due to and services, whether carried out by corruption reached IDR 42,747 trillion.
the public sector or the private sector.
This will greatly affect the direction of this often occurs due to the abuse of national development and violate the authority held by procurement officials social and economic rights of the and other related officials or can also State occur due to the lack of competence of management needs to be encouraged these officials in relation to the to be more transparent, professional, procurement process for goods and and responsible.
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This is also proven by the rampant practice of corruption in the procurement of goods and services carried out in government circles.
For example, there have been several cases of fraud in the government sphere related to the Procurement of Goods and Services over the past few years, one of the cases occurred in the Ministry of Marine Affairs and Fisheries itself and the Supreme Court has sentenced the former Minister of Marine Affairs and Fisheries as a defendant because he was proven to businessmen related to the export of lobster seeds (BBL) or benur, the Supreme Court decided the verdict on the former Minister of Social Affairs in 2021 as a defendant in corruption in the procurement of social assistance at the Ministry of Social Affairs in handling the Covid-19 pandemic, in addition in 2017, the Supreme Court decided the verdict on the former Minister of Health as a defendant in a case of abuse of authority in the procurement of medical devices .
to anticipate extraordinary events (KLB), and in 2014, the Supreme Court decided the verdict on the former Minister of Youth and Sports (Menpor.
as a defendant in procurement of goods and services for the continued development of the National Sports Education.
Training and School Center (P3SON) located in Hambalang Village.
The large number of corruption cases in Indonesia in the government sector in the procurement of goods and services indicates non-compliance and inconsistency in the implementation of laws and regulations, weak internal control systems, and conflicts of interest in related ministries and/or This can open up opportunities for perpetrators to commit fraud.
Wulandari & Nuryanto .
explain that fraud prevention strategies are a series of programs designed to control the factors driving fraud by creating conditions that make it easier to detect fraud and encourage fraud prevention efforts, one of which is by implementing effective internal Fraud can be detected and prevented early with good internal The more effective the internal control implemented, the more likely fraud can be minimized.
In line with these findings.
Azizah & Erinos .
found that the internal control system has a positive and significant effect on fraud prevention.
Continuous evaluation of operational activities in an institution can prevent fraud.
The procurement system of goods and services .
-procuremen.
is one form of internal control that can be applied to an organization.
eprocurement is a website that is an auction system in the procurement of goods and services by the government internet-based With e-procurement, the auction process can take place effectively, efficiently, competitively, nondiscriminatory and accountably, so that it is expected to reflect openness/transparency minimize fraudulent practices or KKN in the auction of procurement of goods that result in losses to state finances (Sutedi, 2012.
With the implementation of the eprocurement system and internal control, it can prevent the occurrence of corruption, collusion and nepotism in Kontigensi: Jurnal Ilmiah Manajemen Management Science Doctoral Program.
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the procurement of goods and services, because the implementation of the eprocurement system and good internal control can control government This aims to prevent fraud by reducing the direct face-to-face system between the goods provider and the because the direct face-to-face system causes collusion between the goods provider and the goods and services procurement committee (Romaissah.
Imtikhanah & Hidayah, 2.
Internal control system must be part of the overall management of the The achievement of the management policy needs to be supported by internal control.
general, the definition of internal control is a process in an organization in checking the accuracy, precision, and effectiveness and efficiency of a business process to achieve certain The function of implementing internal control according to Romney .
Preventive Control: Internal problems arise.
For example, regulations are created that govern the running of an Detective Controls: Controls that are performed to detect problems that have already For example, periodic and ongoing audits.
Corrective Control: Internal control to identify and correct problems and recover from idThe Government Goods/Services Procurement Policy Institute (LKPP) defines a whistleblowing system as a mechanism for submitting complaints about alleged certain criminal acts that have occurred or will occur involving employees and other people that are carried out in the organization where they work, where the reporter is not part of the perpetrators of the crime reported and LKPP keeps the identity of the whistleblower confidential and The complaint criteria include the A what, what actions are known to indicate criminal acts of corruption/violations.
A when, when was the criminal act corruption/violation A who, responsible/involved related to the criminal act of corruption/violation.
A where, where the criminal act of corruption/violation occurred.
A how, how the criminal act of corruption/violation carried out .
ode, method, etc.
A evidence,equipped supporting initial evidence .
ata, documents, images and 2 Research Gap Many studies have been conducted previously on the implementation of goods and services procurement systems .
-procuremen.
, internal control systems, and whistleblowing systems as efforts to prevent fraud.
From the presentation of the results of previous research, it indicates that there is a research gap in the research and can be explained as follows:
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Research implementation of e-procurement was conducted by Akbar.
Rosidi, & Andayani .
and Primastiwi.
Wardani, & Hanisah .
Previous research by Akbar.
Rosidi, & Andayani .
on the Influence of e-Procurement Implementation and Government Internal Control System on Fraud Prevention in Procurement of Goods/Services with Organizational Ethical Culture as a Moderator.
The results of the study explain that the implementation of e-Procurement and the Government Internal Control System (SPIP) have a role in overcoming various frauds in the procurement process.
Meanwhile, the ethical culture of the organization has been proven to be able to strengthen the existing system in efforts to prevent fraud in the procurement of goods and Primastiwi.
Wardani, & Hanisah .
conducted a study aimed at finding out the Influence of the Implementation of e-procurement and the Government's Internal Control System on the Prevention of Fraud in the Procurement of Goods and Services in the Public Sector.
The results of the study showed that the influence of the implementation of e-procurement had a positive and significant effect on the prevention of fraud in the procurement of goods and services and the influence of the implementation of the government's internal control system had a positive and significant effect on the prevention of fraud in the procurement of goods and services.
The results of the study conducted by Hadianto .
regarding the implementation of e-procurement contradict the research by Akbar.
Rosidi, & Andayani .
and Primastiwi.
Wardani, & Hanisah .
, in Hadianto's .
research on the Impact of Using e-Procurement.
Accountability.
Competence Compensation on the Performance of Government Procurement Goods/Services, where the study produced the hypothesis that the Impact of Using E-procurement.
Accountability and Compensation has a negative effect on the performance of procurement of goods/services while Compensation has a positive effect on the performance of procurement of goods/services.
Due to the research gap between the research conducted by Hadianto .
and Akbar.
Rosidi, & Andayani .
and Primastiwi.
Wardani, & Hanisah .
, it is necessary to conduct a follow-up on e-Procurement procurement of goods and services.
Research related to internal control systems was conducted by Romaissah.
Imtikhanah, & Hidayah .
and Leatamia & Febryanti .
Romaissah.
Imtikhanah, & Hidayah .
conducted a study by testing the Influence of the Implementation of the e-Procurement System and Internal Control on the Prevention of Fraud in Government Procurement Goods/Services.
The results of the study showed that internal control variables had a significant effect on the prevention of fraud in the procurement of goods/services.
Leatamia & Febryanti .
conducted a test on the Influence of Internal Control and Organizational Commitment on the Prevention of Procurement Fraud (Empirical Study at Government Hospitals in Ambon Cit.
The results of the study showed that internal control had a significant Kontigensi: Jurnal Ilmiah Manajemen Management Science Doctoral Program.
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positive effect on the prevention of procurement fraud at the Ambon City Government Hospital.
In this study, the researcher attempted to develop previous research, including research by Romaissah.
Imtikhanah, & Hidayah .
who conducted research by testing the effect of implementing an eprocurement system and internal control on preventing fraud in government procurement of goods and services, where in its development, a potential variable was added, namely the Whistleblowing System.
The researcher considers it important to add this variable because the Whistleblowing System in efforts to prevent fraud is one of the important things in achieving the goals and objectives of the organization.
However, the results of the internal control system research conducted by Krisna Dewi & Sari Dewi .
revealed something different by showing that the committee's income had a negative effect on the tendency of fraud in the procurement of goods/services, system and procedures had a positive effect on the tendency of fraud in the procurement of goods/services, the internal control system had a negative effect on the tendency of fraud in the procurement of goods/services, the quality of the procurement committee had a positive effect on the tendency of fraud in the procurement of goods/services, and procurement ethics had a negative effect on the tendency of fraud in the procurement of goods/services.
Due to the research gap between the research conducted by Krisna Dewi & Sari Dewi .
and Romaissah.
Imtikhanah, & Hidayah .
and Leatamia & Febryanti .
, it is considered necessary to conduct further research on the influence of the internal control system.
Furthermore, research related to the Whistleblowing System was conducted by Anandya & Werastuti .
and Wahyuni & Nova .
Anandya & Werastuti .
have conducted a study on the Influence of Whistleblowing System.
Organizational Culture and Individual Morality on Fraud Prevention at PT.
Pelabuhan Indonesia i (Perser.
Benoa Bali with the results of the study stating that the whistleblowing system has a positive and significant influence on fraud prevention, organizational culture has a positive and significant influence on fraud prevention, and individual morality has a positive and Wahyuni & Nova .
conducted a study by testing the Analysis of the Whistleblowing System and Apparatus Competence on Fraud Prevention (Empirical Study on the Regional Government Organizational Unit of Bengkalis Regenc.
the test results stated that the whistleblowing system had an effect on fraud prevention in the Regional Government Organizational Unit of Bengkalis Regency.
The commitment to the whistleblower protection policy, a clear and responsible reporting mechanism and the implementation of evaluation and effectiveness of the whistleblowing system were able to prevent fraud.
The results of a study conducted by Wardah.
Carolina, & Wulandari .
showed that there was no relationship between the variables of the Kontigensi: Jurnal Ilmiah Manajemen Management Science Doctoral Program.
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organizational culture on fraud This is due to the inadequate to protect reporters regarding fraud prevention measures.
In addition, a culture of mutual trust, as well as good ethics and integrity, has not yet been formed.
On the other hand, the variables of internal control and leadership have a positive influence on fraud prevention.
The existence of a research gap between the research of Anandya & Werastuti .
and by Wahyuni & Nova .
with Wardah.
Carolina, & Wulandari .
requires further research on the influence of the whistleblowing In addition to this, this study uses 3 .
types of basic theories to develop a research model related to fraud prevention in government procurement of goods and services, namely agency theory, fraud triangle theory, and public governance theory.
The data in this study were obtained from respondents' answers to the questionnaire distributed by the researcher to Procurement Actors who were directly involved in the procurement process of goods and services in all work units of the Ministry of Maritime Affairs and Fisheries.
Based on the background described above, the author is interested in conducting research with the title "THE INFLUENCE OF E-PROCUREMENT
IMPLEMENTATION,
INTERNAL
CONTROL
SYSTEM,
AND
WHISTLEBLOWING SYSTEM ON
FRAUD
PREVENTION
GOVERNMENT PROCUREMENT OF
GOODS AND SERVICES (Empirical Study at the Ministry of Maritime Affairs and Fisherie.
METHOD
This study is a causality study that aims to explain the causal relationship between independent and dependent The independent variables in this study are the Implementation of eProcurement.
Internal Control System, and Whistleblowing System, whileThe dependent variable is the Prevention of Fraud in Government Procurement of Goods and Services at the Ministry of Maritime Affairs and Fisheries.
These dimensions and indicators that have been adopted from previous studies, with adjustments to the context of the object and subject of this study.
The dependent variable.
Prevention of Government Procurement Fraud, is measured by several dimensions, including strengthening the legal procedures, quality of procurement implementation, opening of tender documents and evaluation of bids, and delegation of authority and inspection.
The indicators used to measure this variable include compliance with guidelines, transparency in the announcement of goods/services to be purchased, and inspection by auditors of procurement carried out by the Meanwhile, independent variable, e-Procurement Implementation, is measured based on dimensions such as preparation of tender planning and announcement, submission of bids, and announcement of tender winners.
This study uses Presidential Regulation No.
16 of 2018 which was updated with Presidential Regulation No.
12 of 2021 and the LPSE website to measure the implementation Kontigensi: Jurnal Ilmiah Manajemen Management Science Doctoral Program.
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of e-Procurement.
The dimensions This study uses an interval scale to used to measure the implementation of e-Procurement respondents are asked to rate how announcements on the SPSE website much they agree with the statements.
that can be accessed by the public.
The population in this study consisted sending bid documents online with of 300 procurement actors at the encryption, and making and signing Ministry of Marine Affairs and contracts through an SPSE account.
Fisheries, with a sample determined The second independent variable, using the Slovin formula, resulting in Internal Control System, is defined as a 100 randomly selected respondents.
process carried out by management Data were collected through the and all employees to ensure that distribution of online questionnaires to organizational goals are achieved procurement actors.
Data analysis was conducted using accordance with regulations.
This multiple linear regression techniques system is measured by the dimensions to determine the effect of each of the control environment and risk independent variable on the dependent assessment, as well as information.
Smart PLS software was used These dimensions are measured by descriptive statistical tests, classical indicators such as a clear structure in assumption tests, and hypothesis tests the organization and risk management to test the relationship between the for the achievement of goals, as well as variables studied.
Classical assumption effective communication of relevant The third independent variable, heteroscedasticity test, which aim to Whistleblowing System, is defined as a ensure that the data meets the system that allows individuals to necessary assumptions before further report violations or fraud in an regression analysis is carried out.
The RESULTS and DISCUSSION measured in this study include Descriptive statistics are used for structural and operational aspects, as data analysis referring to the answers well as maintenance aspects.
The of respondents who are used as indicators used include commitment to research samples for each variable report violations, the existence of measurement indicator.
Below is a special media for submitting reports, descriptive statistics table:
and protection of whistleblowers by guaranteeing their confidentiality.
Table 2.
Descriptive Statistics Variables Minimu Maximu Mea Std.
Deviatio Implementatio n of e-Procurment 0 Kontigensi: Jurnal Ilmiah Manajemen Management Science Doctoral Program.
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Internal Control System Whistleblowing 4,380 System Prevention of Fraud Government Procurement Goods Services Valid .
Source: Results of data processing using SEM PLS Based on table 4.
8 above, it can be standard deviation value shows a concluded that descriptive statistics deviation of 0.
elow averag.
with a sample size of 100 respondents meaning that the Internal Control e-Procurement System has a low level of data variation Implementation variable has a lower and reflects consistency or uniformity limit .
inimum valu.
00 to an in the data, so almost all values do not upper limit .
aximum valu.
show significant differences from each The average value of e-Procurement Implementation from 100 respondents The Whistleblowing System shows a mean of 4,438, the positive variable has a lower limit .
inimum results interpret that in general the valu.
40 to an upper limit Ministry of Maritime Affairs and .
aximum valu.
The average Fisheries evalue of the Whistleblowing System Procurement Implementation well.
The from 100 respondents shows a mean of standard deviation value shows a 4,380, the positive results interpret that deviation of 0.
elow averag.
in general the Ministry of Maritime e-procurement Affairs and Fisheries has implemented implementation has a low level of data the Whistleblowing System well.
The variation and reflects consistency or standard deviation value shows a uniformity in the data, so almost all deviation of 0.
elow averag.
values do not show significant meaning that the implementation of differences from each other.
the Whistleblowing System has a low The Internal Control System level of data variation and reflects variable has a lower limit .
inimum consistency or uniformity in the data, valu.
00 to an upper limit so almost all values do not show .
aximum valu.
The average significant differences from each other.
value of the Internal Control System The variable of Fraud Prevention in from 100 respondents shows a mean of Government Procurement of Goods 4,394, the positive result interprets that and Services has a lower limit in general the Ministry of Maritime .
inimum valu.
00 to an upper Affairs and Fisheries has implemented limit .
aximum valu.
The the Internal Control System well.
The average value of Fraud Prevention in Kontigensi: Jurnal Ilmiah Manajemen Management Science Doctoral Program.
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Government Procurement of Goods .
explains that path analysis is and Services from 100 respondents a technique for analyzing causal shows a mean of 4,462, the positive relationships that occur in multiple result interprets that in general the regression if the independent variables Ministry of Maritime Affairs and affect the dependent variables not only Fisheries has implemented Fraud directly but also indirectly, so that Prevention Government researchers analyze the influence of eProcurement of Goods and Services procurement implementation, internal The standard deviation value control systems, and whistleblowing shows a deviation of 0.
elow the systems on preventing fraud in government procurement of goods and implementation of Fraud Prevention in services at the Ministry of Maritime Government Procurement of Goods Affairs and Fisheries.
and Services has a low level of data Research Model variation and reflects consistency or The first model to analyze in uniformity in the data, so almost all general is related to the influence of evalues do not show significant procurement implementation (X.
, differences from each other.
internal control system (X.
and 3 Statistical Test whistleblowing system (X.
on In this study, the author uses preventing fraud in procurement of analysis using data tabulation assisted goods and services at the Ministry of by the Smart PLS 4 Program.
Robert D.
Maritime Affairs and Fisheries (Y).
Retherford .
in Basuki & Puswoto Figure 4.
Research Model Source: Results of data processing using SEM PLS Kontigensi: Jurnal Ilmiah Manajemen Management Science Doctoral Program.
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Measurement Model Assessment and the construct/variable score (Outer Mode.
(Ghozali and Latan, 2.
An indicator The measurement model .
uter is considered reliable if the correlation mode.
is a measurement model that value is > 0.
7, but a correlation value of connects indicators with latent research 5 to 0.
6 in early-stage research on In this study, 3 criteria were developing a measurement scale or used in the assessment of the outer research in a field that has not been model and used a tool in the form of widely developed is still acceptable or Smart-PLS software version 4.
still considered adequate (Ghozali and The 3 criteria in question are Latan, 2.
Based on the opinion put convergent validity, discriminant forward by Ghozali and Latan .
, validity, and composite reliability.
this study uses a loading factor limit of .
Convergent Validity Therefore.
Convergent validityis one of the 3 categorized as reliable if they have a criteria in data analysis using Smartcorrelation value > 0.
Below are the PLS results of the convergent validity test Convergent validity in a measurement based on the measurement model that model can be observed based on the has been designed:
correlation between the indicator score Figure 4.
Measurement Model Loading Factor Value (Outer Mode.
Source: Results of data processing using SEM PLS Kontigensi: Jurnal Ilmiah Manajemen Management Science Doctoral Program.
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Based on figure 4.
2 above, it can be The results in figure 4.
2 can be seen observed that the loading factor of each more clearly in the Outer Loadings indicator all has a correlation value > (Measurement Mode.
table below:
Table 4.
Outer Loading Test
KET
X1.
Valid X1.
Valid X1.
Valid X1.
Valid X1.
Valid X1.
Valid X1.
Valid X1.
Valid X1.
Valid X1.
Valid X1.
Valid X2.
Valid X2.
Valid X2.
Valid X2.
Valid X2.
Valid X3.
Valid X3.
Valid X3.
Valid X3.
Valid X3.
Valid
Valid
Valid
Valid
Valid
Valid
Valid
Valid
Valid
Valid
Y10
Valid Source: Results of data processing using SEM PLS Variable item X1.
1 has an Outer Variable X2.
1 has an Outer Loading Loading value of 0.
784, which means value of 0.
770, which means that this that this item is valid for measuring item is valid for measuring variable X2.
variable X1.
Every change in variable Every change in variable X2 will be X1 will be reflected in variable X1.
1 by reflected in variable X2.
1 by 59.
46% .
784 X 0.
784 = 0.
770 X 0.
770 = 0.
Variable X3.
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has an Outer Loading value of 0.
variable Y1.
Every change in variable which means that this item is valid for Y1 will be reflected in variable Y1.
1 by measuring variable X3.
Every change 40% .
717 X 0.
717 = 0.
in variable X3 will be reflected in From the Outer Loadings Test variable X3.
1 by 69.
38% .
833 X 0.
results table, it shows that all item = 0.
Variable Y1.
1 has an Outer variables have an Outer Loading value Loading value of 0.
717, which means So it can be concluded that that this item is valid for measuring all item variables are valid for research.
Table 5.
Convergent Validity Test Cronbach's Composite Composite Average .
extracted (AVE) Source: Results of data processing using SEM PLS According to (Sarstedt et al, 2.
X2.
X3, and Y have values above 0.
the Average Variance Extracted (AVE) which indicate adequate convergent value of 0.
5 or more indicates that the validity and mean that one latent construct can explain 50% or more of variable is able to explain more than the variation of its items.
From the half of the variation of its indicators on table, the AVE values of variables X1.
Table 6.
Cross loading discriminant validity test X1.
X1.
X1.
X1.
X1.
X1.
X1.
X1.
X1.
X1.
X1.
X2.
X2.
X2.
X2.
X3.
X3.
X3.
X3.
X3.
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X3.
Y10
Source: Results of data processing using SEM PLS According to (Ghozali and Latan, example, the variable item X1.
1 has a 2.
a good cross loading value is Cross Loading value of 0.
784 and above The Cross Loading value of The Cross Loading value of X1.
each construct is tested to ensure that has a higher correlation with variables the correlation of the construct with the X2 .
X3 .
and Y .
measurement item is greater than other it can be concluded that the Based on the table, the discriminant validity requirements Cross Loading value of each variable have been met.
item has a value above 0.
For Table 7.
Fornell Larcker Source: Results of data processing using SEM PLS According to (Wong, 2.
a From the table, it shows that the AVE variable can be said to have good root value is greater than the discriminant validity if the AVE root correlation value of other variables.
For value of each construct is greater than example, in variable X1 which has an AVE root value of 0.
832, which is constructs and other constructs.
From greater than the AVE root value of the table, the AVE root value is the variables X2 .
X3 .
and Y value in the diagonal axis .
n bol.
Table 8.
Heterotrait Monotrait (HTMT) Source: Results of data processing using SEM PLS According to (Henseler et al, 2.
ensure discriminant validity between the HTMT value must be below 0.
9 to two reflective constructs.
The table Kontigensi: Jurnal Ilmiah Manajemen Management Science Doctoral Program.
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shows that all HTMT values of each of discriminant validity based on the variable are below 0.
9, indicating that HTMT calculation.
all constructs have been valid in terms Table 9.
Inner VIF
1,904
1,414
2,099
Source: Results of data processing using SEM PLS According to Santoso .
, if the variable X1.
X2 and X3 has a VIF value VIF value is above 5, then the variable below 5, meaning there is no has a multicollinearity problem with multicollinearity between variables.
Reliability Test other independent variables.
Based on the table, the VIF value for each item Table 10.
Convergent Validity Test Cronbach's Composite Composite Average .
extracted (AVE) Source: Results of data processing using SEM PLS According to (Ghozali and Latan.
From the table, the 2.
a good Cronbach's Alpha value is Composite Reliability values of From the table, the variables X1.
X2.
X3 and Y have values Cronbach's Alpha value of variables 7 which indicates that all X1.
X2.
X3 and Y have a Cronbach's constructs are reliable.
A) Inner Model Alpha value above 0.
7 which indicates .
R Square & Q Square Test that all of these constructs are reliable.
According to (Sarstedt et al, 2.
a good Composite Reliability value is Table 11.
Coefficient of Determination (R-Square and Adjusted R-Squar.
R-square R-square adjusted Source: Results of data processing using SEM PLS According to (Sarstedt et al, 2.
explained by variables X1.
X2 and X3 the R Square values of 0.
75, 0.
50, and The remaining 33.
30% is 25 indicate that the model is strong, explained by other variables not moderate and weak.
examined in this study.
Based on the table, the R Square The calculation of Prediction value for variables X1.
X2 and X3 Relevance (Q-Squar.
based on the against Y is 66.
This shows that the determination coefficient value (Rdistribution of variable Y can be Squar.
is presented below:
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Q2 = 1 - .
- R.
the Q value and closer to 1, the better.
Q2 = 1 - .
- 0.
Thus, it can be concluded that the Q2 = 1 - .
model in this study has a relevant Q2 = 0.
predictive value, where the model used The result of the Q-Square can explain the information in the calculation in this study was 0.
667 or research data by 66.
Hypothesis Testing 70%, which means that the greater Figure 4.
Structural Model Loading Factor Value (Inner Mode.
Source: Results of data processing using SEM PLS Table 12.
Hypothesis Test .
-Tes.
Standard
Original Sample T statistics Variab
sample (O) mean (M) (|O/STDEV|) values (STDEV) X1 -> Y
5,591
X2 -> Y
X3 -> Y
Source: Results of data processing using SEM PLS Y = 0.
483X1 0.
158X2 0.
302X3 e According to Ghozali .
, if the p Conversely, if the p value is above 0.
value is below 0.
05 then Ha is accepted.
then Ha is rejected.
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X1 has a partial effect on Y .
and a p value of 0.
From the table, it can be concluded .
Goodness of Fit model that X1 has a positive influence on Y of 483 .
which shows that the Table Effect Size Test Results (Fdirection of the relationship between X1 Squar.
and Y is positive with a t statistic of 5.
and a p value of 0.
X2 has a partial effect on Y From the table, it can be concluded that X2 has a positive influence on Y of 158 .
which shows that the Source: Results of data processing using SEM PLS direction of the relationship between X2 and Y is positive with a t statistic of 2.
According to (Sarstedt et al, 2.
and a p value of 0.
033 f square value of 0.
02 means small, 0.
means moderate and 0.
35 means large.
X3 has a partial effect on Y Based on the table, the influence of X1 on From the table, it can be concluded Y has a moderate level of 0.
The that X3 has a positive influence on Y of influence of X2 on Y has a moderate level 302 .
which shows that the of 0.
The influence of X3 on Y has a direction of the relationship between X3 large level of 0.
and Y is positive with a t statistic of 3.
Table 13.
Fit Model
Saturated model
Estimated model
SRMR
d_ULS 2,764 2,764 Chi-square NFI Source: Results of data processing using SEM PLS According to (Schermelleh et al.
As also stated by Mu'ah et al.
explains that the SRMR value is in his journal entitled The Effect of Estill acceptable if it has a value below Procurement Implementation on Fraud Based on the table, the SRMR in Procurement of Goods and Services value is 0.
080 which indicates that the in Realizing Good Governance states model fits.
that e-Procurement is a system for DISCUSSION procuring goods or services using Implementation of e-Procurement electronic media such as the internet or to Prevent Fraud in Government computer networks.
e-Procurement is Procurement of Goods and Services applied in the online purchasing and From the results of the t-test, it was sales process to make it more efficient found that the implementation of eand effective, based on the results of procurement had a positive effect on research that has been carried out preventing fraud in government through the stages of data collection, procurement of goods and services.
data processing and data analysis, it Kontigensi: Jurnal Ilmiah Manajemen Management Science Doctoral Program.
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can be concluded that e-Procurement has an effect on preventing fraud.
e-Procurement changes the model from traditional procurement and is prone to fraud to a systematic electronic system with the hope of reducing the possibility of fraud by reducing direct meetings.
The implementation of e-Procurement is believed to bring greater transparency in managing public finances to meet public needs through better resource The factors that influence the hampered utilization of services available in the e-Procurement system optimally are due to limited knowledge of the IT infrastructure system for procurement actors and Government should conduct socialization and provide training related to system operations to procurement actors and recommend improving the system display to be user-friendly so that it is easier for users to access all services available in the system.
The results of this study provide implications for government agencies, especially in the Ministry of Maritime Affairs and Fisheries regarding the goods/services including optimizing knowledge about the e-Procurement system in this case including epurchasing.
implementation of e-purchasing which contains detailed information about product types, technical specifications, and prices from various providers, this system also provides many benefits, namely being able to speed up the procurement process because of clear standards, increasing cost efficiency by facilitating the selection of the best products at competitive prices, transparency because all data can be accessed and monitored by all interested parties, and facilitating data management for parties involved in the procurement of goods or services.
This is in line with Presidential Regulation Number 12 of 2021 Amendments Presidential Regulation Number 16 of Government Procurement of Goods/Services.
stipulated in Article 50 Paragraph .
that the implementation of epurchasing must be carried out for goods/services related to national and/or strategic needs as determined by the minister, head of institution, or regional head.
Thus, optimizing epurchasing supports government procurement of goods/services to become more modern, effective, and Internal Control System for Prevention Fraud Government Procurement of Goods and Services From the results of the t-test, it was found that the Internal Control System has a positive effect on preventing fraud in government procurement of goods and services.
The results of the study revealed by Ainun and Justinia .
in a journal entitled The Effect of Internal Control on Fraud Prevention in Procurement of Goods and Services (Study at Telkom Corporate Universit.
revealed that the implementation of internal control has a significant effect on fraud prevention in procurement of goods and services at Telkom Corporate University.
The results of this study conclude that the more effective the implementation of Kontigensi: Jurnal Ilmiah Manajemen Management Science Doctoral Program.
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internal control, the better the prevention of fraud in the procurement of goods and services.
The Ministry of Maritime Affairs Fisheries Government Internal Control System (SPIP) by monitoring/supervising and evaluating all procurement activities of goods/services agency also conducts risk assessments which include risk identification .
nternal or external factor.
and risk mitigation .
lassifying risks from high to low based on the potential for occurrence and the impacts cause.
where the results of this risk assessment will later be used by the leadership as a basis for decision SPIP has a very important role in supporting the success of the government procurement process.
The effective implementation of SPIP can ensure that the procurement of goods/services transparently, effectively, efficiently, accountably, and in accordance with applicable regulations.
Here are some ways in which SPIP can support the goods/services to run well and can reduce the Risk of Deviation.
The effective implementation of the Government Internal Control System (SPIP) will greatly support the success and smoothness of the supervision process for the procurement of government goods/services.
The results of this study provide implications for government agencies, especially the Ministry of Maritime Affairs and Fisheries, so that each employee understands and is able to explain their authority and duties appropriately in the internal control Conduct training related to understanding of the authority, duties, and reporting channels that exist in the This training must be carried out periodically to update employee understanding.
In addition, an internal portal or application can be created that contains internal control guidelines and procedures that are easily accessible to all employees and provide open employees can ask about tasks, authorities and reporting lines.
Whistleblowing System for Prevention Fraud Government Procurement of Goods and Services From the results of the t-test, it was found that the Whistleblowing System has a positive effect on preventing fraud in government procurement of goods and services.
Whistleblowing systemhas a very important role, especially for the employees or external parties to report suspected corruption, bribery, or abuse of authority that may be difficult for authorities to detect without inside With a safe and trusted reporting channel, this system helps Chairi.
Indriani, and Darwanis .
in their journal entitled Competence.
Morality Whistleblowing System in Fraud Prevention: Empirical Study in Indonesian Government Organizations achieved if the system can make fraud reporters .
feel safe and their confidentiality is maintained so Kontigensi: Jurnal Ilmiah Manajemen Management Science Doctoral Program.
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that reporters will be more courageous to report things that are considered wrong and will not cause reporters to information that they know.
The results of this study provide implications for government agencies, especially the Ministry of Maritime Affairs and Fisheries, in terms of reporting alleged corruption, bribery, or abuse of authority and providing awards to reporters for proven reports of violations in accordance with agency Based on the agency's policy, several forms of awards that can be non-financial awards in the form of certificates, appreciation stating that the reporter has made a positive contribution to maintaining the integrity of the organization, or career development opportunities as a form of appreciation, the reporter can be given the opportunity to take part in training or be developed in his/her career.
Rewards can be given in a way that his/her anonymity, rewards given to the whistleblower should also be recorded in internal records for transparency and accountability purposes.
If the report discloses major violations or involves influential parties, it is important to provide further protection to the whistleblower, which can be in the form of legal protection if necessary or prevention of retaliation by ensuring that the whistleblower will not CONCLUSION This study shows that the implementation of the e-Procurement system.
Internal Control System, and Whistleblowing System significant influence in preventing fraud in government procurement of goods and services.
Based on the results of this study, it is expected that the Ministry of Marine Affairs and Fisheries, as well as other government agencies, can be more serious in implementing these systems and continue to improve the quality of internal supervision and control so that the procurement process can run well and free from potential fraud.
For this reason, collaboration between regulators, academics and all related parties is very important in order to create a procurement system that is transparent, accountable and free from fraudulent practices that are detrimental to the state.
REFERENCES