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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Jurnal Pendidikan Akuntansi (JPAK) Jurnal Akuntansi dan Perpajakan KEUNIS Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Kinerja: Jurnal Ekonomi dan Manajemen Akuntabel : Jurnal Ekonomi dan Keuangan Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Jati: Jurnal Akuntansi Terapan Indonesia JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JOURNAL OF APPLIED BUSINESS ADMINISTRATION JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Akuntansi JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Akurasi : Jurnal Studi Akuntansi dan Keuangan Accounting Global Journal Jurnal Akademi Akuntansi (JAA) Eksos Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) ABDI EQUATOR Accounting Research Unit (ARU JOURNAL) Jurnal Akuntansi Keuangan dan Bisnis Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Capacitarea : Jurnal Pengabdian Kepada Masyarakat JURDIAN Jurnal Sastra Indonesia
Rafles Ginting
Fakultas Ekonomi Dan Bisnis Program Studi Akuntansi-Universitas Tanjungpura
Religion Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : ABDI EQUATOR

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STUDI FENOMENOLOGI: INTERAKSI KEKUASAAN DENGAN KOMPROMI SEBAGAI PEMICU FRAUD PENGADAAN BARANG DAN JASA PADA IMPLEMENTASI E-PROCUREMENT DI PEMERINTAH KABUPATEN POWERERI Ginting, Rafles
ABDI EQUATOR Vol 1, No 1 (2021): ABDI EQUATOR: VOL 1, NO.1 , MARET 2021
Publisher : Jurusan Akuntansi FEB UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/abdiequator.v1i1.45716

Abstract

The purpose of this research is to understand stakeholder responses and e-procurement practices related to fraud potential and practice of e-procurement implementation in POWERERI province government. The response was assessed by various observations and experiences put forward by stakeholders in government. This research was conducted by qualitative method, case study approach, which was done on the government of POWERERI province. The informants interviewed consisted of the Inspectorate Officer, BPK, BPKP, ULP, the Partners and Members of the DPR of POWERERI Province. The results of this study indicate a different response from various stakeholders who expressed their opinion about the role of e-procurement as prevention of fraud as the response that arises varies greatly from being able to adapt to the defensive attitude, from passive to active, from unconscious to control, powerless to change and from habit to utilization that can be done best, depending on the conditions experienced by the stakeholders against the implementation of e-procurement in the government of POWERERI Province. Based on the view there are five types of response strategies, but different in terms of attribution to the condition of this study, which shows only three types of responses. The existing responses are due, acquisition, avoid, and compromies. In addition to the indications of fraud in the practice of e-procurement in the provincial government of POWERERI spearheaded by the interaction of power and compromise, where these two things are very related and interlocked. In relation used the relevant theory that linked the theory of Institutional Logic.
Co-Authors Ade Fariza Albert Nicodemus Sinukaban Ardimansyah Ardimansyah . Ardimansyah Ardimansyah Ardimansyah Ardimansyah Arfina Arafah Auriel Ladisma Ragasiwi Ayu Puspitasari Bucek Jalu Prasetyo Arjuna Budianto Citra Puspa Permata Darmawan, Yongki David Crystopher Dwi Prihatini Eirene Maharani Putri Purba Elga Yulindisti Ersyafdi, Ilham Ramadhan Eryska Apriwulandari Fatia Nur Faujiah Febryanti Andini Felicia Novi Simanjaya Fera Damayanti FERI YANTO Fiqih Yusril Gloria Noviana Harry Setiawan Harry Setiawan Helma Malini Helma Malini Ibnu Aswat Irvin Nicholas Jihan Rafida Muntaz Kadek Pranetha Prananjaya, Kadek Pranetha Karlina Feby Anastasia Astuti Khristina Khristina Khristina Yunita Lestari Lestari Lusiana Putri Ahmadi Margaretha Margaretha Muhammad Rahmadi Pratama Mulyani Mulyani Novita Novita Nur Fitriana Hamsyi Nuri Ayu Kharisma P. S., Robby Apriant Rahadatul Aishy Riki Angkawijaya Rissa Anandita Rizky Firmansyah Rizky Firmansyah Robiansyah, Anton Rudy Kurniawan Sara Sara Sari Rusmita Shelly Laravida Syarif M. Helmi Tengku Hafiza Teressa Lang V. Ananta Wikrama Tungga Dewi V. Ananta Wikrama Tungga Dewi V.Ananta Wikrama Tungga Dewi Wan Roky Anugrah Widianti Widianti Wukuf Dilvan Rafa