Determinants influencing fraud prevention in e-procurement: Empirical evidence from Indonesia
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Author(s)Sempaulus Silalahi ,Rheny Afriana HanifLink to ORCID Index: https://orcid.org/0000-0003-0651-3862
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Supriono SuprionoLink to ORCID Index: https://orcid.org/0000-0002-1200-9235
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Eka HariyaniLink to ORCID Index: https://orcid.org/0000-0003-2905-6289
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Meilda WigunaLink to ORCID Index: https://orcid.org/0000-0001-8313-7501
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DOIhttp://dx.doi.org/10.21511/im.19(4).2023.16
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Article InfoVolume 19 2023, Issue #4, pp. 199-206
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- 141 Views
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57 Downloads
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Creative Commons Attribution 4.0 International License
Electronic procurement of government products and services strives to promote good governance by enhancing internal control and fraud prevention. This study aims to assess how e-procurement and internal control can prevent fraud in purchasing goods and services in Indonesia. Participants in the regional work units (SKPD) in Riau’s procurement of goods and services make up the study’s population. The sample included 85 respondents with the requirements for a position relating to the successful procurement of goods and services from December 2021 to December 2022. The paper used a purposeful sampling technique. This study employed a quantitative method and SmartPLS 3.0 to evaluate the data. The results concluded that the implementation of e-procurement (β = 0.231; p < 0.05) and internal control (β = 0.231; p < 0.05) have a substantial impact on fraud prevention during the procurement of goods and services. By absorbing the capital expenditure budget and limiting fraud, it is envisaged that the Indonesian government may maximize its fraud prevention. It is desired that persons involved in procuring products and services constantly broaden their understanding of and perspectives on procurement, particularly those on other crucial aspects of procurement.
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JEL Classification (Paper profile tab)G32, M41, M48
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References33
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Tables6
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Figures0
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- Table 1. Questionnaires
- Table 2. Indicators for independent variables
- Table 3. Purposive sampling
- Table 4. Descriptive statistics
- Table 5. Validity and convergent reliability
- Table 6. PLS path algorithm and bootstrapping
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Regulating Big Data effects in the European insurance market
Donatella Porrini 
doi: http://dx.doi.org/10.21511/ins.08(1).2017.01
Insurance Markets and Companies Volume 8, 2017 Issue #1 pp. 6-15 Views: 1990 Downloads: 350 TO CITE АНОТАЦІЯThe article analyzes the regulatory framework in the insurance market in connection with the advent of Big Data, such as information collected from different sources that can be manipulated by new technologies. The use of Big Data offers significant opportunities to the insurance companies in terms of digitization of the distribution channels and greater knowledge of the customers, which is instrumental to a more effective identification of the individual’s risk profile, as well as improvement of the competitiveness. However, regulatory measures are needed for a proper use of Big Data in terms of respect of the individual privacy, potential discrimination and constraint on competition.
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SDGs and ESG disclosure regulation: is there an impact? Evidence from Top-50 world economies
Alex Plastun ,
Inna Makarenko ,
Lyudmila Khomutenko ,
Oksana Osetrova ,
Pavlo Shcherbakov
doi: http://dx.doi.org/10.21511/ppm.18(2).2020.20
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Acknowledgment
Comments from the Editor and anonymous referees have been gratefully acknowledged. Alex Plastun gratefully acknowledges financial support from the Ministry of Education and Science of Ukraine (0117U003936). Inna Makarenko gratefully acknowledges financial support from the Ministry of Education and Science of Ukraine (0117U003933). -
Evolution of post-crisis bank regulations and controlling tools: a systematic review from a historical aspect
Zoltan Zeman ,
Peter Kalmar ,
Csaba Lentner
doi: http://dx.doi.org/10.21511/bbs.13(2).2018.11
Banks and Bank Systems Volume 13, 2018 Issue #2 pp. 130-140 Views: 1459 Downloads: 262 TO CITE АНОТАЦІЯAmongst other causes, the excessive and uncontrolled credit growth, the high levels of leverage with insufficient high-quality capital funding, the high degree of systemic risk accompanied with the inadequate capital buffers and the insufficient liquidity buffers and excessive exposure to liquidity risk (Coen, 2016) in the early 2000’s led to first global financial crisis of the millennium in 2008–2009. Although there has been a global effort to consolidate the financial markets, different countries had different levels of regulatory response to the financial crisis, which resulted in different speed of recovery and impact on internal management control processes. This paper delivers a comprehensive review of the key global changes in the financial market and banking regulations since the 2007–2008 financial crisis by conducting a systematic review of the published papers, directives and regulations of the global, especially the new and existing American, European and Ukrainian financial regulatory bodies and International Organizations such as the Basel Committee, IMF, FSB, EU Parliament and Commission. Trend analysis provides some evidence for the stabilization effect of the new regulations, especially in case of countries with stricter supervisory frameworks (such as the Basel Standards). Finally, the impact of the regulatory environment’s changes on the existing internal controlling systems and functions of financial institutions is assessed by comparing the key pre- and post-crisis states of the different management control functions.
