e-PROCUREMENT FRAUD IN GOVERNMENT SECTOR : IN THE PERSPECTIVE OF FRAUD DIAMOND THEORY

Lalu Moh. Azmi, Titiek Herwanti, Thatok Asmony

Abstract


Many cases of corruption and irregularities in domestic procurement of goods and services in the government sector is the reason of this research. This research determine the pattern of fraud procurement of goods and services in the government sector. The researcher Using descriptive qualitative method by interviewing informants who were directly involved in the process of e-procurement with the aim to further explore the meaning of the phenomena that occur. The aspects that will be analyzed include two phases: the planning stage and the stage of provider selection. The results showed a pattern of fraud which occurred due to the multiple interpretations of interpreting the existing regulations and delegation of authority has been given. Ignorance due to weak human resource competencies of the work will be done at the planning resulted in the slit mark-up rates and error in determining the technical specification of goods. In this phase of provider selection is dominated against their policy pressures and superior authority within the organizational structure of the procurement of goods and services

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