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DIGITAL GOVERNANCE AS A CONDITIONAL ANTI-FRAUD MECHANISM: THE INTERACTIVE EFFECTS OF ELECTRONIC PROCUREMENT, ELECTRONIC GOVERNMENT, AND BERAKHLAK ORGANIZATIONAL CULTURE

Jurnal Ilmiah Ilmu Terapan Universitas Jambi · Vol. 10 No. 1 (2026) · hlm. 292–306

DOI
10.22437/jiituj.v10i1.53377
ISSN
2580-2259, 2580-2240
Terbit
2026-02-19
Penerbit
LPPM Universitas Jambi
Bahasa
en
Lisensi
creativecommons.org/licenses/by/4.0

Abstrak

Fraud in public procurement remains a persistent governance problem despite the widespread implementation of digital systems in the public sector. Although prior studies confirm that e-procurement and e-government enhance transparency, empirical evidence integrating digital governance and organizational culture in explaining fraud detection effectiveness remains limited, particularly at the ministerial level in developing countries. This study aims to examine the impact of e-procurement and e-government on fraud detection and to analyze the moderating role of BerAKHLAK organizational culture within the Indonesian Ministry of Immigration and Corrections. This research employs a quantitative approach using survey data collected from 320 procurement and budget officials across 33 provinces in 2024-2025. Data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) to evaluate both direct and moderating effects. The results indicate that e-procurement (β=0,451; p<0,001) and e-government (β=0,357; p<0,001) have positive and significant effects on fraud detection. Furthermore, BerAKHLAK organizational culture significantly strengthens the influence of both e-procurement (β = 0,307, p<0,001) and e-government (β = 0,315, p < 0,001). The structural model explains 63,6% of the variance in fraud detection, demonstrating substantial explanatory power. This study offers novelty by developing an integrated moderated model that positions organizational culture as a contextual enhancer of digital fraud control mechanisms. The findings extend Agency Theory, the Theory of Planned Behavior, and fraud hexagon theory within a digital governance context. Practically, the results highlight that technological sophistication alone is insufficient; effective fraud detection requires the simultaneous strengthening of ethical organizational values to ensure sustainable and accountable public governance.

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12 penulis · 28 tautan kepenulisan bersama · 3 lintas organisasi

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  • Sriwijaya University
  • Hasanuddin University
  • Afiliasi tidak diketahui
  • Organisasi berbeda
  • Organisasi sama
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Rekan penulisOrganisasiArtikel bersama
Umi KalsumHasanuddin University2
Luk Luk FuadahSriwijaya University2
Sarah Nafisa WirgentiaAfiliasi tidak diketahui2
Tertiarto WahyudiSriwijaya University1
Ruth Samantha HamzahSriwijaya University1
Al Ahda Nafasya MeilaSriwijaya University1
Putri Rahma NamiraSriwijaya University1
Ryanti DestariSriwijaya University1

Afiliasi berasal dari OpenAlex; metadata OAI-PMH jurnal tidak memuatnya. Penulis tanpa ID OpenAlex dicocokkan berdasarkan nama, sehingga dua orang bisa tergabung atau satu orang bisa terpisah.

Sumber metadata: OAI-PMH (metadata jurnal) https://online-journal.unja.ac.id/index.php/JIITUJ/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en">DIGITAL GOVERNANCE AS A CONDITIONAL ANTI-FRAUD MECHANISM: THE INTERACTIVE EFFECTS OF ELECTRONIC PROCUREMENT, ELECTRONIC GOVERNMENT, AND BERAKHLAK ORGANIZATIONAL CULTURE</dc:title>
	<dc:creator xml:lang="en">Safitri, Rika Henda</dc:creator>
	<dc:creator xml:lang="en">Susetyo, Didik</dc:creator>
	<dc:creator xml:lang="en">Saftiana, Yulia</dc:creator>
	<dc:creator xml:lang="en">Yusrianti, Hasni</dc:creator>
	<dc:subject xml:lang="en">Akhlak Organizational Culture</dc:subject>
	<dc:subject xml:lang="en">E-Procurement</dc:subject>
	<dc:subject xml:lang="en">E-Government</dc:subject>
	<dc:subject xml:lang="en">Fraud Detection</dc:subject>
	<dc:subject xml:lang="en">Public Sector Governance</dc:subject>
	<dc:description xml:lang="en">Fraud in public procurement remains a persistent governance problem despite the widespread implementation of digital systems in the public sector. Although prior studies confirm that e-procurement and e-government enhance transparency, empirical evidence integrating digital governance and organizational culture in explaining fraud detection effectiveness remains limited, particularly at the ministerial level in developing countries. This study aims to examine the impact of e-procurement and e-government on fraud detection and to analyze the moderating role of BerAKHLAK organizational culture within the Indonesian Ministry of Immigration and Corrections. This research employs a quantitative approach using survey data collected from 320 procurement and budget officials across 33 provinces in 2024-2025. Data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) to evaluate both direct and moderating effects. The results indicate that e-procurement (β=0,451; p&amp;lt;0,001) and e-government (β=0,357; p&amp;lt;0,001) have positive and significant effects on fraud detection. Furthermore, BerAKHLAK organizational culture significantly strengthens the influence of both e-procurement (β = 0,307, p&amp;lt;0,001) and e-government (β = 0,315, p &amp;lt; 0,001). The structural model explains 63,6% of the variance in fraud detection, demonstrating substantial explanatory power. This study offers novelty by developing an integrated moderated model that positions organizational culture as a contextual enhancer of digital fraud control mechanisms. The findings extend Agency Theory, the Theory of Planned Behavior, and fraud hexagon theory within a digital governance context. Practically, the results highlight that technological sophistication alone is insufficient; effective fraud detection requires the simultaneous strengthening of ethical organizational values to ensure sustainable and accountable public governance.</dc:description>
	<dc:publisher xml:lang="en">LPPM Universitas Jambi</dc:publisher>
	<dc:date>2026-02-19</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://online-journal.unja.ac.id/JIITUJ/article/view/53377</dc:identifier>
	<dc:identifier>10.22437/jiituj.v10i1.53377</dc:identifier>
	<dc:source xml:lang="en">Jurnal Ilmiah Ilmu Terapan Universitas Jambi; Vol. 10 No. 1 (2026): Volume 10, Nomor 1, February 2026; 292-306</dc:source>
	<dc:source>2580-2259</dc:source>
	<dc:source>2580-2240</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://online-journal.unja.ac.id/JIITUJ/article/view/53377/23806</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2026 Rika Henda Safitri, Didik Susetyo, Yulia Saftiana, Hasni Yusrianti</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
</oai_dc:dc>