School Procurement Information System (SIPLah) as Moderating of Determinant of Fraud in Goods/Services Procurement

Abstract

This study aims to analyze the effect of accountability, transparency, and organizational culture on fraud in the procurement of goods and services with a procurement information system in schools (SIPLah) as a moderator. The sample of this study was 258 members of the public primary school (SDN) BOS fund management team in East Lombok consisting of school principals, school treasurers, and school operators based on purposive sampling. The results of this study indicate that each variable of accountability has a significant negative effect on the tendency of fraud in the procurement of goods and services, transparency has a significant negative effect on the tendency of fraud in the procurement of goods and services, and organizational culture has a significant negative effect on the tendency of fraud in the procurement of goods and services. In addition, the results of the analysis show that the implementation of SIPLah can strengthen (increase) accountability in reducing the tendency of fraud in the procurement of goods and services. In contrast, the implementation of SIPLah has not proven to strengthen the influence of transparency or organizational culture on the tendency of fraud in the procurement of goods and services through comprehensive coaching and supervision from the Education and Culture Office (DIKBUD) and Inspectorate district. East Lombok is needed because there are still differences in the understanding of the school BOS fund management team on what is not allowed in the procurement of goods and services to education units.