Procurement Of Services Research Articles

STRATEGI PENERAPAN SISTEM PENGADAAN BARANG DAN JASA SECARA ELEKTRONIK (E-PROCUREMENT) DALAM MEWUJUDKAN GOOD CORPORATE GOVERNANCE DI PT. PERTAGAS NIAGA TAHUN 2018

In order to make the process of procurement of goods and services transparent, the government makes legal rules related to the procurement of goods and services electronically (e-procurement). In line with regulations regarding the procurement of goods and services, the government through the Ministry of SOEs makes regulations regarding the implementation of Good Corporate Governance. Therefore, the formulation of the problem of this research is how to implement strategies for the procurement of goods and serviceselectronically by using an e-procurement system at PT Pertagas Niaga and how the implications of implementing e-procurement in realizing GCG principles. Zarkasyi (2008) mentions 5 (five) GCG principles, there are transparency, accountability, responsibility,independence, fairness. In general, this research aims to determine the related procedures for procurement of goods and services electronically (e-procurement) and to find out the role of e-procurement and a real condition of implementing e-procurement in the procurement of goods and services at PT Pertagas Niaga to realize Good Corporate Governance. This research uses a qualitative approach with descriptive methods and is supported by primary data and secondary data. Data collection technique is by interviewing the procurement function and documentation of related documents. The results showed that the implementation of an electronic procurement of goods and services system using an eprocurement system was effective in realizing Good Corporate Governance because it had met the transparency and information disclosure aspects of PT. Pertagas Niaga

Ideal Model Law Analysis Duties and Authorities of Technical Implementation Officials for Activities in the Implementation of Procurement of Goods and Services

Now, the duties and authorities of PPTK who are responsible as financial managers by carrying out the duties of Commitment Making Officers are hereinafter abbreviated as PPK as procurement actors. This collaboration of authority between regional financial management and procurement actors will only have a negative impact on bureaucratic structuring to potentially open opportunities for fraud that leads to corruption in the procurement of local government goods/services. The purpose of this study was to answer how the regulatory model for the duties and authorities of Technical Implementation Officers Activities in the implementation of procurement of goods and services. This type of research is a normative juridical with a statutory approach. The results showed that the ideal regulatory model is to maintain each task in the scope of PPTK as an administration of activity management and PPK as a work manager

Relationship of job level, burnout to job satisfaction and task performance in functional officers managing goods and services procurement in government institutions

Emotional exhaustion, frustration or emotional or what is called burnout is the cause of bad work attitudes, unfocused concentration, and negative assessment of employees, in the world of work there are many things that affect a worker in achieving job satisfaction, factors that cause leaders and workers itself is not satisfied with the results of the work that has been completed due to fatigue, emotions, frustration. In this study, researchers used a sample of 166 employees of the Goods and Services Procurement Unit with a functional position as Goods/Services Procurement Manager for the State Civil Service of the Republic of Indonesia. Our study found that job level has a positive relationship with job satisfaction, and fatigue has a positive relationship with job level, job satisfaction, and task performance. While the level of work has no significant effect on employee performance. The findings of this study provide useful information for organizational development practitioners and researchers in understanding job satisfaction of UKPBJ Functional officials as well as job performance in the UKPBJ work environment. These findings are useful for professionals to better understand the dynamics of fatigue in promoting job satisfaction and job performance of employees based on their job levels and psychological problems of workers in the State Civil Service in the Republic of Indonesia.

Some features of public procurement during matrial law

Ukraine lives under martial law for over 12 months, which, provides for special rules and procedures for exercising the powers of state authorities,enterprises, institutions, and organizations. One of the most important and topical issues for the moment is the implementation of public procurement to meet the needs of the army, medical and rehabilitation facilities, educational institutions, and, to ensure the functioning of the country and society in general. Therefore, this research is devoted to the study of martial law concepts, public procurement, and the peculiarities of algorithms for carrying out public procurement and their application conditions, documentary confirmation of the legitimate implementation of procurement according to the algorithm without the use of open bidding and/or an electronic catalog. In this article, the author researches the regulatory and legal basis of public procurement during martial law, the correlation between the norms of the Law of Ukraine “On Public Procurement” and Cabinet of Ministers of Ukraine Resolutions regulating the issue of public procurement during martial law, as well as other special regulatory and legal acts. Algorithms for public procurement of goods and services worth or over 100,000 UAH, ongoing repair services with the cost starting from 200,000 UAH, other works with the cost over 1.5 million hryvnias, were researched in detail. It was determined that in certain cases the customer can choose the procurement algorithm depending on the circumstances, and attention was also focused on the need for documentary confirmation of the circumstances that allow choosing a simplified public procurement algorithm. Particular attention is paid to the study of procurement conditions without the procedure of open bidding and/or electronic catalog, foreseen in the clause 13 Peculiarities of public procurement of goods, works and services for customers, approved by the Resolution of the Cabinet of Ministers of Ukraine No. 1178, the so-called “by exceptions” procurement, as well as other exceptions of the general procedure for public procurement to meet the urgent needs of the state under martial law.

EVALUASI KINERJA PEGAWAI BAGIAN PENGADAAN BARANG/JASA UNTUK OPTIMALISASI PENGADAAN MELALUI E-PURCHASING

The Goods/Services Procurement Section of Temanggung Regency Regional Secretariat is a government agency whose main task is to facilitate and assist all Regional Apparatus Organizations or Organisasi Perangkat Daerah (OPD) in Temanggung Regency. in the implementation of electronic Procurement Services at the Regional Secretariat of Temanggung Regency through e-purchasing are still not up to the planned target. The lack of willingness to conduct procurement through e-purchasing because they are still used to carry out procurement manually, the lack of human resources, there are also employees who feel that using e-purchasing still takes a lot of time since they also have to work in other units per the assignment letter given by superiors and the reason of inefficient implementation in e- Purchasing is shopping prices are becoming more expensive than the conventional ones, that is the problem that researchers found in this study. The purpose of this research is to identify the factors that impede employee performance in implementing e-purchasing in Temanggung Regency and to formulate strategies that need to be developed to optimize employee performance in implementing e-purchasing in Temanggung Regency. this study uses descriptive qualitative research carried out at LPSE Temanggung Regency. Researchers wish that this research can be useful theoretically, namely knowing the factors in employee performance in the implementation of Electronic Procurement in Temanggung Regency and can be some input for officials or officers at the Procurement Service Unit or Unit Layanan Pengadaan (ULP) in the scope of Temanggung Regency and will be practically useful for Regional Government, also can be a reference for government agencies in optimizing employee performance in the implementation of Electronic Procurement and can be a reference in the form of theoretical knowledge and concepts for further research related to Performance Improvement in the implementation of Electronic Procurement in other government agencies.

Kompetensi Pejabat Pembuat Komitmen, Kualitas Sistem Pengendalian Internal, Konflik Kepentingan dan Fraud Pengadaan Barang atau Jasa

The aim of this research is to examine the influence of Commitment Making Officer Competency (PPK), Quality of Internal Control System (SPI) and Conflict of Interest on Goods & Services Procurement Fraud (PBJ) with Performance Accountability as moderator. The research was conducted at 40 regional apparatus organizations of the NTB provincial government with a sample of 107 respondents. Hypothesis testing uses a multiple linear regression model, namely Moderated Regression Analysis (MRA). The test results show that PPK Competence and SPI Quality have a negative effect on PBJ Fraud while Conflict of Interest has no effect on PBJ Fraud. This study found that PPK competence strengthens and SPI quality weakens the effect of Performance Accountability on PBJ Fraud, but Conflict of Interest has no effect on PBJ fraud which is moderated by Performance Accountability.
 Keywords: Fraud in Procurement of Goods/Services, Commitment Making Officers (PPK), Internal Control System (SPI), Conflicts of Interest, Performance Accountability

ECONOMIC JUSTIFICATION OF CORRUPTION RISKS IN THE FIELD OF HEALTHCARE

The purpose of the article is to identify the most common corruption offenses in the healthcare sector and their impact on the country's economy, and also to outline the main directions of the state anti-corruption policy in this area. Methodology. The research is based on the study of international treaties ratified by Ukraine, as well as domestic legal acts regulating the activities of the medical sector in the area of combating and preventing corruption. Results. The article analyzes the main directions of anti-corruption policy in the national healthcare system and determines their impact on the economy of the country. It is noted that corruption in this area is inherent in all socio-economic systems of the world, however, it is most widespread in the process of transformation of the economic and social environment. Corruption can manifest itself in various mechanisms. The author analyzes the monitoring of corruption risks in the field of security by Transparency International, which annually determines the Corruption Perceptions Index (CPI), and the European Commission. It is theoretically proven that a decrease in the score of the Corruption Perceptions Index leads to an outflow of capital from the country (one point corresponds to 0.5% of the country's gross domestic product). Using the examples of the United States of America, the Federal Republic of Germany, and Denmark, the paper examines the most common forms of corruption in the healthcare sector, as well as the positive experiences that should be implemented in order to improve the level of economic development of the country. The main corruption risks in the healthcare sector were analyzed. The role of the NAPC and the NABU in combating and preventing corruption in the healthcare sector is revealed. Practical implications. The article outlines the main steps that need to be taken to introduce changes in the direction of anti-corruption activities in private healthcare institutions. The role of the electronic system of public procurement of goods, works and services "ProZorro" in combating and preventing corruption in the healthcare sector is determined. The analytical data of the Independent Anti-Corruption Commission are studied. Value/originality. It is theoretically substantiated that the key task of the state anti-corruption policy in the healthcare sector is to develop and implement mechanisms for detection, prevention and elimination of conditions that facilitate the emergence and spread of corruption, the impact of which on the country's economy is quite dangerous, as it significantly impairs the effectiveness of the state's economic policy. The article highlights the consequences of corruption in the healthcare sector for the country's economy: expansion of the shadow economy; violation of competitive mechanisms; inefficient use of budget funds in the distribution of public contracts and benefits; price increases due to "corruption costs"; and deterioration of the investment climate. The article outlines the main areas of anti-corruption policy in the healthcare sector, including: an effective system of control and transparency; analysis of the causes of corruption; a high level of legal awareness and culture of citizens; involvement of specialists and scientists in the areas of activity in the preparation of relevant regulatory documents; improvement of the electronic healthcare system and, consequently, further automation of workplaces; change of the financing system; improvement of the anti-corruption policy in the healthcare sector as a component of the overall anti-corruption policy; implementation of positive international experiences.

Strategic Formulation Analysis of Business Development of PT Mega Power Surya (A Subsidiary of PT Mega Power Teknindo)

PT Mega Power Surya (MPS) is a subsidiary of PT Mega Power Teknindo (MPT) which is engaged in Renewable Energy, especially the Procurement of Goods and Services for Surya Power Generation as a business diversification of the Company PT Mega Power Teknindo. The main purpose of establishing PT MPS is to take advantage of promising business opportunities in expanding PT MPT's business in the field of Renewable energy on the basis of the encouragement of the Presidential Regulation RUEN, Minister of Energy and Mineral Resources and Local Government (RUED) and RUPTL, sustainable energy factors, Go Green and responding to the increase in electricity rates from PLN so that consumers who use electricity will be interested in using surya power plants, namely using natural resources that never run out even though they are used continuously and it is hoped that the price of electricity for consumers will be cheaper using Surya energy compared to fully using electrical energy from PLN. Companies need to plan strategies and conduct business model analysis. The strategy method uses the Value Proposition Canvas, IFE, EFE, VRIO, CPM, SWOT, IE Matrix, QSPM, Porter's Generic Strategy, and Lean Model Business Canvas. The results of this analysis can help in identifying the appropriate business model. With the right strategy and business model, it will enable the newly created company to become a competitive and sustainable company. Using Value Proposition Canvas, EFE, IFE, VRIO, CPM, SWOT, IE, QSPM, Porter's Generic Strategy, and Lean Business Model Canvas. This analytical method helps in determining the right business strategy for PT. Mega Power Surya.

Criteria for the Effective Application of Competitive Procedures to Meet State and Municipal Needs

Relevance. When concluding contracts with state and municipal customers, it is mandatory to carry out formalized procedures aimed at determining the counterparty. Low efficiency of trade and non-trade procurement methods entails irrational expenditure of budget funds and other valuable resources.The purpose of this work is to propose criteria for the effective use of competitive procedures aimed at meeting state and municipal needs.Objectives: on the basis of empirical material to determine the conditions under which the maximum efficiency of competitive methods of determining a supplier for state and municipal needs is achieved.Methodology: general scientific methods of analysis and induction, observation and forecasting were used in the work. The results. The article assesses the effectiveness of the current model of the contract system in the field of procurement of goods, works and services for state and municipal needs. The study evaluates the importance of such indicators as the price and quality of goods (work or services), their prevalence, the level of competition in the relevant economic sphere and region, the costs of conducting a competitive procedure.The statistical data of the Federal Tax Service on the number of registered business entities in various federal districts are presented, which allow us to come to the conclusion that there is a need for a differentiated approach to conducting competitive procedures, taking into account the indicator characterizing the number of business entities and competition in the region.It is noted that when determining the effectiveness of the use of tenders and auctions, it is necessary to take into account the associated economic and organizational costs.Conclusion. Bidding, being one of the types of competitive procedures, has a specific range of its application. The author formulates and substantiates the conclusion that the criteria for the effective application of competitive procedures to meet state and municipal needs include: upper and lower price limits; socio-economic situation in the region of the conclusion and execution of the contract; the scope of business activity of the counterparty.

Action of Devotion to Higher Education Institutions to Combat Corruption Through Multicultural Education

There is a paradoxical condition which afflicts higher education institution. On the one hand, higher education institution has proven itself as an educational institution which generates several knowledgeable and great people for the interest of Indonesian society and global community. However, another side of university is considered being affected by serious problems in relation with corruption in the state. Lots of notorious corruptors have already corrupted trillions of rupiahs from the state’s assets whereas these corruptors are higher education institution graduates. Moreover, there are many higher education institution elites who deal with law enforcement officials because they are alleged of doing corruption. A number of educational subjects in higher education institution were arrested by the Corruption Eradication Commission (KPK) because of their findings which indicate the misuse of government funds. Not only has it been regarded to physical construction of the higher education institution, but also the procurement of goods and services. Due to this condition, time has come for universities to promote educational jihad for the sake of corruption eradication in higher education institution.

Mediating effect of integrated health commodities procurement system on the relationship between responsiveness and health service delivery

PurposeThe problems that face health service delivery across different countries are compounded by financial, political, institutional and technical deficiencies. Yet, the role of technological aspects in the procurement of health commodities and health service delivery system requires in-depth exploration. This study bridges this gap by examining the mediating effect of an integrated health commodities procurement system on the relationship between responsiveness and health service delivery.Design/methodology/approachData for this study were collected from 274 respondents, comprising procurement staff and pharmacists using a cross-sectional questionnaire survey. A total of 28 government-owned hospitals from 6 regions in the Southern Highland of Tanzania were sampled for observation. Confirmatory factor analysis (CFA) and structural equation modelling (SEM) were used for data analysis.FindingsThe results of the study revealed a positive and significant relationship between responsiveness and integrated health commodities procurement system (β = 0.572, p < 0.001). Responsiveness positively and significantly affects health service delivery (β = 0.175, p = 0.004). The results also show that integrated health commodities procurement system is positive and significantly related to health service delivery (β = 0.264, p < 0.001). Lastly, the bootstrapping confidence intervals revealed that an integrated health commodities procurement system significantly mediates the relationship between responsiveness and health service delivery.Practical implicationsTo strengthen the health service delivery system, the study recommends enforcing internal control mechanisms and supporting policies that will monitor and evaluate the effectiveness of the integrated health commodities procurement system and service practitioners' responsiveness. Moreover, health service managers should ensure that the planning, procurement and distribution of health commodities are fully and effectively integrated at each node of the health supply chain.Originality/valueThe study contributes to the body of knowledge which examines the efficacy of health service delivery from procurement perspective. To the best of the author's knowledge, this is the first study that offers empirical evidence for the mediating effect of integrated health commodities procurement system on the link between responsiveness and health service delivery.

Public Financial Management in Nigeria: The Goals, Concepts, Legal and Institutional Framework, and Reforms for Good Governance

Globally, Public Financial Management (PFM) has become a key factor for good governance, promotion of social economic development, and efficient management of public resources in a country. Poor PFM in Public Sector (PS) has contributed to the inefficiency, ineffectiveness, and corrupt practices common in PS. Nevertheless, this call for better understanding of the goals, concepts, legal and institutional frameworks, and PFM reforms for good governance. It is against this background that the study examined PFM in PS as a means to enhanced transparency, accountability, efficiency, and probity in PS activities. The study employed exploratory research design with focus on relevant literatures. The study concluded that PFM is an integral part of organisation structure and operating mechanism which would provide good frameworks for good governance. Also, PFM reforms would enhanced efficiency, transparency, credibility, and trust in government. The study recommends adoption of participatory budgeting for budgeting process. In addition, continuous capacity building and training for personnel in ministry of fiancé and budget office should be encouraged, while political office holders should be trained on the importance of budgeting, this would reduce political intervention on budget implementation. Furthermore, public procurement reforms should ensure competitiveness and probity on procurement of goods and services. Government should also invest more on information and communication technology to enhanced internally generated revenues and minimise cost of collection. Similarly, audit institution should be strengthened to promote stewardship of fairness, probity, efficiency, accountability, and transparency in management of public resources.

PENTINGNYA LEGALITAS PIRT DAN NIB BAGI PELAKU USAHA KUE KERING

Micro, small and medium enterprises (MSMEs) have become one of the benchmarks for economic development in Indonesia, especially during the Covid-19 pandemic. The legality aspect for pastry business actors is Home Industry Food (PIRT) and Business Identification Number (NIB). The author analyzes the importance of the legality of PIRT and NIB for pastry business actors. The research method in this study is legal research using a normative approach, with a descriptive research type. Pastry business actors who have NIB and PIRT have the opportunity to market their products to a wider range, and can be included in government goods and services procurement programs, also when business actors need additional capital and need credit, business legality documents are one of the requirements and at a further level, business actors can take care of BPOM and Halal certification.&#x0D; Keywords: Importance, PIRT, NIB, Pastry Business Actors

Corporate Criminal Liability in Procurement of Goods and Services in Hospital

Procurement of goods and services for the benefit of the government is one of the tools to drive the wheels of economy in order to improve the national economy in order to create people's welfare and improve the quality of human resources. However, there are many problems in the implementation of the goods and services procurement program, such as mark-ups that exceeded the limit and law enforcement which was considered problematic, this resulted in the difficulty of determining which administrators were responsible for violations in the procurement of goods and services, given the complex form of management in a corporation that raises doubts about the possibility of the corporation to be held criminally liable and sentenced. Especially in hospitals which, at every level, every subject who carries out their duties and functions, can represent the hospital as a corporation. This article discusses corporate criminal responsibility for violations committed by Directors, Budget User Authorities, procurement committees and/or project executors in the procurement of goods and services in hospitals. This study will answer how is the criminal responsibility for violations committed by the Director and Committee in the procurement of goods and services at the Hospital and how is corporate criminal responsibility towards third parties for violations committed in the procurement of goods and services at the Hospital. The method used is qualitative and the approaches used are statute, conceptual, and case.

Inertia Pricing in Stochastic Electricity Markets

Maintaining the stability of renewable-dominant power systems requires the procurement of virtual inertia services from non-synchronous resources (e.g., batteries, wind turbines) in addition to inertia traditionally provided by synchronous resources (e.g., thermal generators). However, the pricing of inertia provision has not been studied in a stochastic electricity market, where the uncertainty characteristics of renewable energy sources (RES) are considered. To fill in this research gap, this paper formulates a chance-constrained stochastic unit commitment model with inertia requirements and computes equilibrium energy, reserve and inertia prices using convex duality. Numerical experiments on an illustrative system and a modified IEEE 118-bus system show the performance of the proposed pricing mechanism. By allowing new virtual inertia providers to contribute to system inertia requirements, the total operating cost reduces. Moreover, the proposed stochastic electricity market internalizes RES uncertainty, which yields additional cost reductions by co-optimizing energy, reserve and inertia procurement.

Peluang Pasar Usaha Kecil Melalui Pengadaan Barang Dan Jasa Pemerintah Daerah

This article is intended so that small businesses after the national economic recovery period (PEN) can develop pride in the products of micro and small enterprises and cooperatives nationally. Business actors need to take advantage of opportunities to participate in the procurement of local government goods and services through the procurement of goods and services at regional apparatuses through the following types of procurement: (1) defense of procurement; (2) direct electronic procurement and electronic catalogs (e-catalogs) by opening district/city electronic goods and services procurement service units (LPSE) to obtain information openly. In an effort to increase broad market opportunities in the procurement of goods and services, of course micro/small business actors are equipped with: (1) business legality; (2) can establish partnerships; (3) utilizing information technology for promotion; (4) understand the electronic catalog so that they understand about district/city procurement service units (ULP), which are generally in the General Section of the Regional Secretariat. &#x0D; &#x0D; &#x0D;

Pengawasan Dalam Pengadaan Barang Dan Jasa: Optimalisasi Peran Pejabat Pembuat Komitmen Kementerian Perhubungan

The issuance of Presidential Regulation Number 12 of 2021 concering a a Government Procurement of Goods/Services and its amendments have strengthened the existence of the Commitment Making Officer (PPK) as one of the state financial management officias who has a very large role and task. Given the importance of the role of PPK in the framework of the imolementation, of course it is necessary to omprove and at the same time reorganize its central role in order to improve the quality of services that are more excellentin in line with the increasingly complex demands of modern era developments. The purpose of this study was to find out about the legal arrangements regarding the role of officials making commitments in the implementation of goods and services procurement services at the Ministry of Transportation and knowing the role of commitment officials in implementing goods and services procurement services at the ministry of transportation and knowing the obstacles faced by commitment officials in impelemnting propcurement services. Goods and services at the ministry of transportation. The research method used in this study is research with an empirical juridical approach, where data is taken directly and literally from interviews and literature studies The results of research on legal arrangements regarding the procurement of goods and services in the Ministry of Transportation refer to the civil Code concerning cintracts, Law Number 2 of 2017 concerning contracts, Law number 2 of 2017 concerning Construction Services, Article 1number 10 and number 11 Law Number 1 of 2004 concerning State treasury. Presidential Regulation 54 of 2010, Presidential Regulatin 54 of 2010, Presidential Decree NO. 16 of 2018. The role of Commitment making officials in the procurement of goods ans services establishes plans for the implentation of goods/services procurement, signs contracts, executes contracts with goods and services providers and the obstacles faced by commitment officers in being accountable for goods procurement and services consisting of external obstacles, which are influenced by natural factors, while the internal obestacles to work must be in accordance with the aircraft departure schedule, implanting technical personel are not always in the field, implementing contractors are inexperienced in working on airport runway overlays so that performance is not optimal. This resulted in the committee making officials and consultants/implemenethers having to carry out maximum supervision.

Analysis Determination of the Best Employee Using the Simple Additive Weighting Method

In a company, quality human resources are very important to carry out business processes in accordance with the vision and mission that has been set. CV. Jaya Abadi is a company engaged in the procurement and repair services of various electronic devices and was founded in 2015. To encourage the creation of ever-increasing performance productivity, CV. Jaya Abadi selects the best employees using a decision support system. One of the methods used is the Simple Additive Weighting (SAW) method. In this study, the data used consisted of internal data and external data. There are several criteria that are taken into consideration in selecting the best employees, namely discipline, quality of work, cooperation, and behavior. The SAW method is proven to be effective and practical in calculating to determine the best employee recommendations at CV. Jaya Abadi. Thus, decision makers can consider these recommendations according to the priorities set.

Procurement of Government Goods and Services in Surabaya City: A Juridical Analysis of Business Contracts

Effective procurement of goods and services in the Surabaya City Government area is essential to ensure that public funds are spent accountably and transparently. As such, there is an urgent need to examine the legal aspects of business contracts for the procurement of government goods and services in the city of Surabaya. The purpose of this study is to determine the factors that influence the occurrence of default by the Goods and Services Provider, as well as the responsibility of the regional head in the abuse of authority in the procurement of goods and services of local government. The research method uses normative juridical methods with a statutory approach and concept approach. The results of the findings in this study are that there are internal and external factors that make the occurrence of default where the agreement in an agreement is not implemented. Law Number 32 of 2004 concerning Regional Government for the implementation of legal liability of regional heads can be used as a guideline for the mechanism of legal liability of regional heads. The implementation of personal legal responsibility can be subject to article 3 of Law Number 31 of 1999 concerning Eradication of Corruption, as well as the return of state losses according to article 59 paragraph (2) of Law Number 1 of 2004 concerning State Treasury and article 18 letter b of Law Number 31 of 1999 concerning Eradication of Corruption. By shedding light on the legal framework that underpins procurement contracts in Surabaya, this study provides valuable insights for policymakers, public officials, and other stakeholders seeking to ensure the effective use of public funds in Surabaya City Government procurement.

Effect of Competence, Whistleblower, and Probity Audit on

Purpose: The aim of this study is to examine the effect of competence, whistleblower, and probity audit on the detection of fraud in the procurement of goods and services, with emotional intelligence as a moderator.. Theoretical framework: The theory used in this study to derive hypotheses is based on the Agency Theory and Goal Setting Theory. Agency theory (Jensen and Meckling, 1976) describes a contract between owners and managers to manage and control company assets to maximize the owner's welfare. Goal Setting Theory (Locke and Latham, 2002) states that important factors that influence individual behavior can be seen in the efforts made by individuals to achieve a goal and individual commitment to that goal. In this theory, the auditor entrusted by the principal (the people) is considered capable and able to produce a higher quality audit and the auditor works in the interests of the principal, so the auditor is considered an agent of the principal. Government auditors represent the principal (the people) and have the task of supervising, evaluating, and examining program activities that have been implemented, especially the use of funds for the procurement of goods/services. Design/methodology/approach: This research is correlational descriptive research. The population in this study were auditors at BPKP Representatives and inspectorate of south sulawesi province. There are 2 types of data used in this study, namely primary data and secondary data. The analytical model used to test the hypothesis is Moderated Regression Analysis (MRA). Findings: The results of the study show that competency, whistleblower, and probity audit have an effect on the detection of fraud in the procurement of goods and services. In addition, emotional intelligence can moderate the influence of competence, whistleblowing, and probability audits on the detection of fraud in the procurement of goods and services. Research, Practical &amp; Social implications: The results of this study can be a reference for further research regarding the determinants of fraud detection. This also has implications for the government to be able to consider the factors that exist in this study which are considered to have a good effect in increasing the detection of fraud in the process of procurement of goods/services to encourage the establishment of good governance government. Originality/value: This research is very important to obtain a governance model in the agency tasked with conducting state financial audits.