Pencegahan Fraud Pengadaan Barang Dan Jasa Melalui Whistleblowing System Dan Kesadaran Anti-Fraud
This study aimed to see the effect of the whistleblowing system and anti-fraud awareness on fraud prevention. This research is quantitative research that uses primary data as its data source. The method used in this study was a survey method by distributing questionnaires to 87 respondents who were...
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| Format: | Article |
| Language: | English |
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LPPM Institut Syariah Negeri Junjungan (ISNJ) Bengkalis
2022-12-01
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| Series: | JAS (Jurnal Akuntansi Syariah) |
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| Online Access: | https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/738 |
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| author | Siti Destiah Fitriani Evada Dewata Desi Indriasari |
| author_facet | Siti Destiah Fitriani Evada Dewata Desi Indriasari |
| author_sort | Siti Destiah Fitriani |
| collection | DOAJ |
| description | This study aimed to see the effect of the whistleblowing system and anti-fraud awareness on fraud prevention. This research is quantitative research that uses primary data as its data source. The method used in this study was a survey method by distributing questionnaires to 87 respondents who were members of the goods and services procurement committee at the regional apparatus organization (RAO) of Palembang city. Data were analyzed using multiple linear regression with the SPSS 25 tool. The results showed that the whistleblowing system and anti-fraud awareness partially and simultaneously positively and significantly affect preventing fraud in procuring goods and services. The research has implications for RAO Palembang city to improve the implementation of the whistleblowing system. Providing a suggestion box in each RAO Palembang city office so that every party in the organization can report if they see fraud, especially in procuring goods and services. Then the Palembang city RAO can also provide training to all employees to raise awareness and knowledge about the dangers of fraudulent procurement of goods and services. |
| format | Article |
| id | doaj-art-881de1cd82894b9681305adf5203e77d |
| institution | DOAJ |
| issn | 2549-3086 2657-1676 |
| language | English |
| publishDate | 2022-12-01 |
| publisher | LPPM Institut Syariah Negeri Junjungan (ISNJ) Bengkalis |
| record_format | Article |
| series | JAS (Jurnal Akuntansi Syariah) |
| spelling | doaj-art-881de1cd82894b9681305adf5203e77d2025-08-20T03:07:16ZengLPPM Institut Syariah Negeri Junjungan (ISNJ) BengkalisJAS (Jurnal Akuntansi Syariah)2549-30862657-16762022-12-016214015110.46367/jas.v6i2.738738Pencegahan Fraud Pengadaan Barang Dan Jasa Melalui Whistleblowing System Dan Kesadaran Anti-FraudSiti Destiah Fitriani0Evada Dewata1Desi Indriasari2Politeknik Negeri Sriwijaya, Palembang, IndonesiaPoliteknik Negeri Sriwijaya, Palembang, IndonesiaPoliteknik Negeri Sriwijaya, Palembang, IndonesiaThis study aimed to see the effect of the whistleblowing system and anti-fraud awareness on fraud prevention. This research is quantitative research that uses primary data as its data source. The method used in this study was a survey method by distributing questionnaires to 87 respondents who were members of the goods and services procurement committee at the regional apparatus organization (RAO) of Palembang city. Data were analyzed using multiple linear regression with the SPSS 25 tool. The results showed that the whistleblowing system and anti-fraud awareness partially and simultaneously positively and significantly affect preventing fraud in procuring goods and services. The research has implications for RAO Palembang city to improve the implementation of the whistleblowing system. Providing a suggestion box in each RAO Palembang city office so that every party in the organization can report if they see fraud, especially in procuring goods and services. Then the Palembang city RAO can also provide training to all employees to raise awareness and knowledge about the dangers of fraudulent procurement of goods and services.https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/738fraud preventionwhistleblowing systemanti-fraud awarenessprocurement of goods and services |
| spellingShingle | Siti Destiah Fitriani Evada Dewata Desi Indriasari Pencegahan Fraud Pengadaan Barang Dan Jasa Melalui Whistleblowing System Dan Kesadaran Anti-Fraud JAS (Jurnal Akuntansi Syariah) fraud prevention whistleblowing system anti-fraud awareness procurement of goods and services |
| title | Pencegahan Fraud Pengadaan Barang Dan Jasa Melalui Whistleblowing System Dan Kesadaran Anti-Fraud |
| title_full | Pencegahan Fraud Pengadaan Barang Dan Jasa Melalui Whistleblowing System Dan Kesadaran Anti-Fraud |
| title_fullStr | Pencegahan Fraud Pengadaan Barang Dan Jasa Melalui Whistleblowing System Dan Kesadaran Anti-Fraud |
| title_full_unstemmed | Pencegahan Fraud Pengadaan Barang Dan Jasa Melalui Whistleblowing System Dan Kesadaran Anti-Fraud |
| title_short | Pencegahan Fraud Pengadaan Barang Dan Jasa Melalui Whistleblowing System Dan Kesadaran Anti-Fraud |
| title_sort | pencegahan fraud pengadaan barang dan jasa melalui whistleblowing system dan kesadaran anti fraud |
| topic | fraud prevention whistleblowing system anti-fraud awareness procurement of goods and services |
| url | https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/738 |
| work_keys_str_mv | AT sitidestiahfitriani pencegahanfraudpengadaanbarangdanjasamelaluiwhistleblowingsystemdankesadaranantifraud AT evadadewata pencegahanfraudpengadaanbarangdanjasamelaluiwhistleblowingsystemdankesadaranantifraud AT desiindriasari pencegahanfraudpengadaanbarangdanjasamelaluiwhistleblowingsystemdankesadaranantifraud |