THE GOVERNANCE OF E-PROCUREMENT IN PREVENTING FRAUD TRENDS OF GOODS / SERVICES PROCUREMENT: A PHENOMENOLOGICAL STUDY

Abstract

This research is motivated by many findings of corruption on goods / services procurement, the findings by BPK-RI on the procurement of goods / services at Mataram University which is the first and largest public university in West Nusa Tenggara Province which has implemented e-procurement since In 2011 with a budget posture for goods / services spending large enough so that the opportunity for fraud is large enough. This is interesting because the Mataram University as an educational institution should be an example of how to manage e-procurement that can prevent the tendency of fraud so as to increase public confidence in educational institutions. This research uses qualitative method with phenomenology study approach and focus to explore information related to understanding, interpretation and experience from Working Group (Pokja ULP) related to governance of e-procurement towards phenomenon of fraud or fraud tendency in procurement of goods / services of government viewed from perspective Fraud diamond theory at the Mataram University so it is known the cause of fraud trends and how to overcome them. This research supports the relevant theories of agency theory, theory of authority delegation and fraud diamond theory. The results of this study indicate that the implementation of e-procurement at the Mataram University is in conformity with the applicable regulations (Perpres 54 of 2010 and its changes), the findings by BPK-RI more due to less mature the planning process, less carefully and firmly Official / Working Recipient Committee (PPHP). While in terms of fraud diamond theory only lack of supervision that affect the tendency of fraud so that expected role and involvement of internal supervision more intensive. This study has limitations because it examines the e-procurement process only from internal parties without involving the provider of goods / services as an external party. The next researcher's suggestion is to examine the causes of fraud e-procurement by involving external parties.