Systematic Literature Review: Pencegahan Fraud Pengadaan Barang dan Jasa Melalui Sistem Pengendalian Internal, Whistleblowing System, E-procurement dan Komitmen Organisasi
DOI:
https://doi.org/10.38035/jafm.v6i5.2651Keywords:
Pencegahan Fraud, Sistem Pengendalian Internal, Whistleblowing System, E-Procurement, Komitmen OrganisasiAbstract
Tinjauan literatur sistematis ini mengkaji pencegahan fraud dalam pengadaan barang dan jasa pemerintah melalui sistem pengendalian internal, whistleblowing system, e-procurement, dan komitmen organisasi. Penelitian ini bertujuan untuk mensintesis temuan penelitian yang ada mengenai faktor-faktor yang mempengaruhi pencegahan fraud dalam proses pengadaan publik. Menggunakan metodologi tinjauan sistematis, penelitian ini menganalisis 20 studi relevan yang dipublikasikan antara tahun 2020-2025. Temuan mengungkapkan bahwa sistem pengendalian internal, whistleblowing system, dan e-procurement berkontribusi signifikan terhadap pencegahan fraud, sementara komitmen organisasi berperan sebagai faktor mediasi yang memperkuat hubungan-hubungan tersebut. Tinjauan ini mengidentifikasi teori Fraud Triangle sebagai kerangka teoretis dominan, yang telah berevolusi menjadi model Fraud Diamond, Fraud Scale, dan Fraud Hexagon. Dimensi-dimensi kunci yang dikaji meliputi lingkungan pengendalian, penilaian risiko, kegiatan pengendalian, informasi dan komunikasi, serta pemantauan untuk pengendalian internal; dimensi struktural, operasional, dan perawatan untuk whistleblowing system; e-tendering, e-catalogue, e-purchasing, dan portal pengadaan nasional untuk e-procurement; serta komitmen afektif, berkelanjutan, dan normatif untuk komitmen organisasi. Hasil menunjukkan temuan yang beragam di berbagai penelitian, mengindikasikan perlunya pemahaman kontekstual terhadap variabel-variabel ini dalam pengaturan organisasi yang berbeda.
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