scholarly journals Crowe’s Fraud Pentagon Theory dalam Pencegahan Fraud pada Proses Pengadaan melalui E-Procurement

2017 ◽  
Vol 1 (2) ◽  
Author(s):  
Krisnhoe Sukma Danuta
Keyword(s):  
Local Government ◽  
Qualitative Method ◽  
Government Procurement ◽  
The Government ◽  
High Level ◽  
Procurement Fraud ◽  
The Government Procurement

AbstractThis research aims to identify how much the use of e-procurement can prevent or reduce things that trigger the occurrence of fraud, given the high level of corruption that occurs in the government procurement of goods/services. This research used qualitative method with a case study conducted in Procurement Services Unit, E-Procurement Services Unit, and the Inspectorate at one of the local government in Yogyakarta Region. This study focuses on two additional elements in crowe's fraud pentagon theory: arrogance and competence. The analysis results show e-procurement can reduce arrogance and competence through transparency obtained after using e-procurement. The limitations of this study is e-procurement only reaches the provider section which does not cover the entire procurement process.Keywords: E-procurement; Fraud; Fraud pentagon; Government procurement AbstrakPenelitian ini bertujuan untuk melihat seberapa banyak pemanfaatan e-procurement dapat mencegah atau mengurangi hal-hal yang memicu terjadinya fraud, mengingat tingginya tingkat korupsi yang terjadi pada proses pengadaan barang jasa pemerintah. Penelitian ini menggunakan metode kualitatif studi kasus yang dilakukan pada Unit Layanan Pengadaan (ULP), Layanan Pengadaan Secara Elektronik (LPSE), dan Inspektorat salah satu pemerintah daerah di Wilayah Yogyakarta. Penelitian ini fokus pada dua elemen tambahan dalam crowe’s fraud pentagon theory yaitu arogansi dan kompetensi. Hasil analisis menunjukan e-procurement dapat mengurangi timbulnya arogansi dan kompetensi melalui transparansi yang diperoleh setelah menggunakan e-procurement. Keterbatasan dalam penelitian ini adalah e-procurement yang hanya menjangkau bagian pemilihan penyedia yang  tidak mencakup keseluruhan proses pengadaan barang jasa.Kata kunci: E-procurement; Fraud; Fraud pentagon; Pengadaan barang jasa

scholarly journals Factors affecting the government procurement fraud: The independent auditor’s point of view.

2016 ◽  
Vol 12 (3) ◽  
pp. 61-68
Author(s):  
Zulaikha Zulaikha ◽  
Imam Ghozali ◽  
Paulus T. Hadiprajitno
Keyword(s):  
Behavioral Control ◽  
Government Procurement ◽  
Point Of View ◽  
Primary Data ◽  
Perceived Behavioral Control ◽  
Fraud Triangle ◽  
Factors Affecting ◽  
The Government ◽  
Procurement Fraud ◽  
The Government Procurement

The objective of this study was examining the factors affecting the government procurement fraud. Based on the fraud triangle and the theory of planned behavior, this study proposed seven hypothesis, those are tested by regression analysis. This study used primary data gathered by surveys to members of The Boards of the Republic Indonesia- Financial Auditors, who act as external auditors for the Government. They were asked to assess factors influencing the government procurement of goods and services fraud. There were 297 auditors of the Boards that participated in this survey. The result showed that the procurement frauds were influenced by the lack of procurement committee quality, the weakness of procurement control, and the intentions to engage fraud. The intentions to engage fraud were significantly influenced by the attitude toward fraud, subjective norms, and the perceived behavioral control. Furthermore, other elements of fraud triangle, the financial pressure, did not influence to the procurement fraud.

THE IMPLEMENTATION OF MYORGANIC: A CASE STUDY OF KOPERASI ABSB

2018 ◽  
Vol 13 (Number 2) ◽  
pp. 78-87
Author(s):  
Sabariyah Hoyaeli ◽  
Zakirah Othman ◽  
Iswandi Anas ◽  
Shafini M. Shafie
Keyword(s):  
Qualitative Method ◽  
Daily Routine ◽  
Staple Food ◽  
Farming Practices ◽  
Organic Farms ◽  
External Audit ◽  
Agriculture Industry ◽  
The Government ◽  
Organic Standards

Rice is a staple food and daily routine for Malaysians. Currently, the increasing population in Malaysia has led to the need to increase rice production with more quality. Therefore,the government established a scheme with national organic standards, MS 1259: 2015 which is myOrganic certification to recognize organic farms. Koperasi ABSB is the first rice farm that obtained this certification. Thus, the aims of this study are to explore the implementation of myOrganic in Koperasi ABSB and the barriers faced by this cooperative to implementing myOrganic certification. Qualitative method is used in this case study through interviews and observation. The finding showed that the implementation of myOrganic is as follows, by register myGAP, register myOrganic, Department of Agricultural Malaysia (DOA) will send a supervisor, prepare nine files or records, perform internal and external audit, and renew myOrganic. This study is expected to increase awareness of organic farming practices and promote the implementation of myOrganic in agriculture industry especially for the new farmer who wants to register and obtain myOrganic certification.

The Local Government of Kulon Progo Regency Innovation in Subduing Capitalism through Community Empowerment

2020 ◽  
Vol 4 (2) ◽  
pp. 229
Author(s):  
Muhammad Eko Atmojo ◽  
Helen Dian Fridayani
Keyword(s):  
Qualitative Method ◽  
Positive Impact ◽  
Community Empowerment ◽  
Case Study Approach ◽  
Study Approach ◽  
The Past ◽  
The People ◽  
District Government ◽  
The Government

Kulon Progo Regency is one of the districts that has many innovations, one of which is community empowerment in collaboration with a modern shop abbreviated as the shop name owned by the people (tomira). This research was motivated by the achievements of the Kulon Progo district government in carrying out development and innovation in the development of the Kulon Progo region by fully involving the Kulon Progo district community through community empowerment. This initiative was taken by the government of Kulon Progo Regency to improve community empowerment and protect the people of Kulon Progo Regency from various economic threats. Considering that in the past few years many modern shops have mushroomed in each district/city, so this is what makes Kulon Progo Regency move quickly to empower the community by collaborating between MSMEs or cooperative with modern shops. This study uses a qualitative method which case study approach. With the empowerment that has been done, the original products of Kulon Progo Regency or local products can be traded in modern stores so that local products in Kulon Progo Regency can compete with national products in these modern stores. The existence of such cooperation will indirectly improve the image of Kulon Progo Regency and lift the original products of Kulon Progo Regency. The lifting of the original products of Kulon Progo Regency will have a positive impact on the community, where indirectly the economy of the community will increase so that there will be prosperity for the community. Kabupaten Kulon Progo adalah salah satu kabupaten yang memiliki banyak inovasi, salah satunya adalah pemberdayaan masyarakat bekerja sama dengan toko modern disingkat nama toko yang dimiliki oleh masyarakat (tomira). Penelitian ini dilatarbelakangi oleh pencapaian pemerintah kabupaten Kulon Progo dalam melakukan pengembangan dan inovasi dalam pengembangan wilayah Kulon Progo dengan melibatkan sepenuhnya masyarakat kabupaten Kulon Progo melalui pemberdayaan masyarakat. Inisiatif ini diambil oleh pemerintah Kabupaten Kulon Progo untuk meningkatkan pemberdayaan masyarakat dan melindungi masyarakat Kabupaten Kulon Progo dari berbagai ancaman ekonomi. Menimbang bahwa dalam beberapa tahun terakhir banyak toko-toko modern telah menjamur di setiap kabupaten/kota, jadi inilah yang membuat Kabupaten Kulon Progo bergerak cepat untuk memberdayakan masyarakat dengan berkolaborasi antara UMKM atau bekerjasama dengan toko-toko modern. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan studi kasus, dengan metode yang digunakan adalah dokumentasi. Dengan pemberdayaan yang telah dilakukan, produk asli Kabupaten Kulon Progo atau produk lokal dapat diperdagangkan di toko modern sehingga produk lokal di Kabupaten Kulon Progo dapat bersaing dengan produk nasional di toko modern ini. Adanya kerjasama tersebut secara tidak langsung akan meningkatkan citra Kabupaten Kulon Progo dan mengangkat produk asli Kabupaten Kulon Progo. Pencabutan produk asli Kabupaten Kulon Progo akan berdampak positif bagi masyarakat, di mana secara tidak langsung perekonomian masyarakat akan meningkat sehingga akan ada kesejahteraan bagi masyarakat.

Ökologische Aspekte im öffentlich-rechtlichen Beschaffungswesen

2021 ◽  
Author(s):  
Felix Steengrafe
Keyword(s):  
International Law ◽  
Public Procurement ◽  
German Law ◽  
Government Procurement ◽  
Environmental Concerns ◽  
European Law ◽  
Environmental Criteria ◽  
The Government ◽  
Model Law ◽  
The Government Procurement

The awarding of public contracts is of considerable economic importance and for this reason can be used to promote environmental concerns. The present work examines whether environmental criteria may be taken into account in the context of public procurement. To answer this question, the Government Procurement Agreement and the UNICTRAL Model Law on Public Procurement are considered at the level of international law. In European law, the primary as well as the relevant secondary law requirements and, in German law, the Cartel and Budget Procurement Law are assessed. This analysis also includes the interactions between the three levels.

scholarly journals ANALISIS PENGELOLAAN BARANG MILIK DAERAH PADA PEMERINTAH DAERAH KABUPATEN ACEH TENGAH

2019 ◽  
Vol 5 (2) ◽  
pp. 124-140
Author(s):  
Ropida Rezeki Utami ◽  
Aliamin Aliamin ◽  
Heru Fahlevi
Keyword(s):  
Local Government ◽  
Human Resources ◽  
Financial Management ◽  
Qualitative Method ◽  
Local Property ◽  
Financial Statements ◽  
Reliable Information ◽  
Education Training ◽  
The Government

A fixed aset is one of the elements that must be managed well in order to produce reliable information in the financial statements of the local government office. The purpose of this study is to analyze the suitability between the implementation of the management of local property in the Central Aceh District with the regulation of Ministry of Home Affairs (Permendagri), No. 17 of 2008 and identify the constraints encountered in the management of local property in the district of Central Aceh. Using the qualitative method, the study finds that the management of  local property in the district of Central Aceh in 2015 has been in line with the Permendagri, No. 17 of 2008, but in its implementation there have been many shortcomings due to non-supportive of human resources, facilities and infrastructure, and the leaderships. Thus, this study suggest the government apparatus, especially those who are in charges of management of local property enhance their ability by attending education, training, and technical workshops in the field of financial management of local government, aiming towards professional human resources. Keywords: Aset Management, Regional Property  Abstrak Aset tetap merupakan salah satu unsur yang harus dikelola dengan baik agar menghasilkan informasi yang andal dalam laporan keuangan daerah. Tujuan penelitian ini yaitu untuk menganalisis kesesuaian antara implementasi pengelolaan barang milik daerah di Kabupaten Aceh Tengah dengan Peraturan Menteri dalam Negeri Nomor 17 Tahun 2007 dan mengidentifikasi kendala-kendala yang ditemui dalam pengelolaan barang milik daerah di Kabupaten Aceh Tengah. Desain penelitian ini menggunakan metode kualitatif -deskriptif. Hasil penelitian menunjukkan bahwa pengelolaan barang milik daerah Kabupaten Aceh Tengah pada tahun 2015 masih mengacu pada permendagri nomor 17 tahun 2008, namun pada pelaksanaannya masih banyak kekurangan karena tidak didukung dengan sumber daya manusia, sarana dan prasarana dan dukungan dari atasan. Penelitian ini merekomendasikan kepadaSumber Daya Manusia, khususnya aparatur kerja di di bidang pengelolaan barang milik daerah untuk mengikuti pendidikan, pelatihan dan bimbingan teknis di bidang pengelolaan keuangan daerah agar terwujud SDM yang professional. 

scholarly journals Role of the Local Government and Participation of Micro, Small and Medium Enterprises (UMKM) In the Development of Plastic Craft Industry

2020 ◽  
Vol 5 (1) ◽  
pp. 59-65
Author(s):  
Ardyan Firdausi Mustoffa ◽  
Ika Farida Ulfah ◽  
Iin Wijayanti
Keyword(s):  
Local Government ◽  
Data Collection ◽  
Qualitative Method ◽  
Small And Medium Enterprises ◽  
Sampling Techniques ◽  
Role Of Government ◽  
The Government ◽  
Craft Industry ◽  
Medium Enterprises

This study aims to describe the role of local government and the participation of Micro, Small and Medium Enterprises in the development of Plastic Woven Crafts in Karanggebang Jetis Village, Ponorogo Regency. The theory used in the formulation of the first problem regarding the role of local government uses the theory of Gede Diva (2009) which divides the role of government in three ways, namely the role of government as a facilitator, the role of government as regulator and the role of government as a catalyst. Second, the participation of UMKM actors uses the theory of Cohen and Uphoff in Distianto (2016) into four forms of participation, namely participation in planning, participation in implementation, participation in the utilization of results and finally participation in evaluation.This research uses the descriptive qualitative method. The technique of determining informants using purposive sampling techniques and data collection techniques carried out through interviews, observations, and documentation. The results of this research in the efforts to develop UMKM Plastic Weaving Crafts in Karanggebang Jetis Village, Ponorogo Regency, in general, there has been no interference from the government and UMKM entrepreneurs. So far, plastic woven crafts are still not developed. To develop UMKM especially plastic woven handicrafts located in Karanggebang Jetis, it is necessary to have the role of government and participation of UMKM actors.

scholarly journals PENERAPAN PRINSIP-PRINSIP GOOD GOVERNANCE OLEH EKSKLUSIFITAS AKTOR DI MAKASSAR

2021 ◽  
Vol 6 (1) ◽  
pp. 11
Author(s):  
Ummu Habibah Gaffar
Keyword(s):  
Economic Development ◽  
Local Government ◽  
Qualitative Method ◽  
Good Governance ◽  
City Government ◽  
Main Argument ◽  
South Sulawesi ◽  
Financial Governance ◽  
The Government ◽  
The City

This research will further explore the practice of Good Financial Goverance (GFD), with case studies on the partnership process that took place between the city government of Makassar with PT.GMTD in managing the finances for the participation of local government capital. The research will focus on actor relationships taking place between actors involved in capital partnerships as a recipe offered by Good Financial Governance. The research used qualitative method with researcher location in Makassar South Sulawesi, Indonesia.The main argument of this study is to question the claims of Good Financial Governance, which relies on economic development issues and good financial governance by opening investment shells and the involvement of actors outside the government. For this study, the claim is completely wrong. The results of this study found that good financial governance actually gave birth to a new problem that is Exclusivity Actors. Exclusivity of actors as a consequence of the unequal amount of capital on actors involved in Good Financial Governance. Exclusion of Actors Governance impact on the limits of power between governance actors to be biased, depending on the composition of capital in partnership.Keyword : Exclusivity of Actor, Good Financial Governance, Capital Governance 

Local responses to a national initiative on organised crime and local government procurement fraud

2020 ◽  
Vol 27 (1) ◽  
pp. 78-91
Author(s):  
Alan Doig ◽  
Peter A. Sproat
Keyword(s):  
Local Government ◽  
Financial Constraints ◽  
Organised Crime ◽  
Government Procurement ◽  
Original Research ◽  
Content Type ◽  
Local Implementation ◽  
National Initiative ◽  
Competing Priorities ◽  
Procurement Fraud

Purpose The purpose of this paper is to research how local councils in England responded to a national initiative intended to address the risk of the involvement of organised crime in local government procurement fraud. In so doing, it considers definitional issues before undertaking original research to explore how councils responded and, through in-depth interviews with three councils, what initial explanations may explain the responses. It concludes that the national initiative was insufficiently thought-through, and that councils’ responses were significantly influenced by the relevance of the threat of organised crime, financial constraints and competing priorities. Design/methodology/approach The case study involves a literature review, an analysis of official documentation, a questionnaire to local councils in the north of England and semi-structured interviews with anti-fraud practitioners in three councils in the northeast of England. The approach is to provide an analysis of the implementation of a national initiative to promote a local government response to procurement fraud by organised crime. Findings On the basis of original research, the paper proposes that the national initiative was insufficiently thought-through, and that councils’ responses were influenced by the relevance of the threat of organised crime, financial constraints and competing priorities. Research limitations/implications The research looks at a national initiative and how local councils responded within the context of financial and other constraints. The research is limited in terms of the range of responses it sought, and that it only studied the experience of three local councils in detail. On the other hand, its findings support further research into the implementation of national initiatives in terms of practice on the ground. Practical implications The findings identify issues surrounding the design and implementation of national anti-fraud policies from the perspective of local government and will be of value to practitioners and academics interested in fraud, policing, organised crime, local government and policy making. Originality/value The paper is the first study in the UK on the local implementation of national strategies on procurement fraud and organised crime and raises positive and less-positive aspects of how far national strategies and intentions are addressed on the ground, with a focus on what factors may influence local implementation.

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