Determinants Of Fraud Prevention Of Procurement Of Goods And Services In Government Agency
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Abstract
This study aims to obtain empirical evidence of the factors that influence efforts to prevent fraud in the procurement of goods and services in the public sector. Institutional theory and Agency theory are used as the theoretical basis. This study examines the effect of the implementation of accountability, effectiveness, internal control system and the application of e-procurement on the prevention of fraud in the procurement of goods and services. This research was conducted in the work units of the Central Statistics Agency (BPS) spread throughout Indonesia. The sampling technique used a systematic random sampling method with a total sample of 258 from 517 populations. The mailed survey was conducted using google forms and obtained as many as 236 responses from the total sample. This quantitative study uses the Structural Equation Modeling-Partial Least Square (SEM-PLS) analysis method. Data processing using Smart PLS 3.2.9 program. The results of the analysis show that the implementation of accountability, effectiveness, internal control system and the implementation of e-procurement has a positive and significant impact on the prevention of fraud in the procurement of goods and services.
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References
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Abdullahi, R., & Mansor, N. (2018). Fraud prevention initiatives in the Nigerian public sector: Understanding the relationship of fraud incidences and the elements of fraud triangle theory. Journal of Financial Crime, 25(2), 527–544. https://doi.org/10.1108/JFC-02-2015-0008
ACFE Indonesia. (2020). Survei Fraud Indonesia 2019. In ACFE Indonesia Chapter #111 (Vol. 53, Issue 9). ACFE Indonesia Chapter. https://acfe-indonesia.or.id/survei-fraud-indonesia/
Akbar, A., Rosidi, & Andayani, W. (2019). Pengaruh Implementasi E-procurement dan Sistem Pengendalian Internal Pemerintah terhadap Pencegahan Fraud Pengadaan Barang/Jasa dengan Budaya Etis Organisasi sebagai Pemoderasi. Jurnal Economia, 15(1), 69–81.
Albrecht, W. S., Albrecht, C. O., Albrecht, C. C., & Zimbelman, M. F. (2012). Fraud Examination. Fourth Edition. In Fraud Examination. Fourth Edition. South Western: Cengage Learning.
Andari, M. W. (2020). Pengaruh Sistem Pengadaan Barang Dan/Atau Jasa, Sistem Pengendalian Internal, Dan Komitmen Organisasi Terhadap Akuntabilitas Kinerja Pemerintah Dalam Pencegahan Fraud. Universitas Islam Indonesia Yogyakarta.
Bregitta, H., & Bayunitri, B. (2021). The influence of internal audit and internal control toward fraud prevention. International Journal of Financial, Accounting, and Management, 3(1), 45–64. https://doi.org/10.35912/ijfam.v3i1.181
Brignall, S., & Modell, S. (2000). An institutional perspective on performance measurement and management in the “new public sector.” Management Accounting Research, 11(3), 281–306. https://doi.org/10.1006/mare.2000.0136
Committee of Sponsoring Organizations of the Treadway Commission. (2019). COSO Internal Control - Integrated Framework: An Implementation Guide for the Healthcare Industry. In COSO - Committee of Sponsoring Organizations of the Treadway Commission (Issue January). COSO: AICPA. https://www.coso.org/Documents/COSO-CROWE-COSO-Internal-Control-Integrated-Framework.pdf
DiMaggio, P. J., & Powell, W. W. (1983). The iron cage revisited institutional isomorphism and collective rationality in organizational fields. Advances in Strategic Management, 48(2), 147–160. https://doi.org/10.1016/S0742-3322(00)17011-1
Doherty, N. F., McConnell, D. J., & Ellis-Chadwick, F. (2013). Institutional responses to electronic procurement in the public sector. International Journal of Public Sector Management, 26(6), 495–515. https://doi.org/10.1108/IJPSM-04-2012-0048
Faisol, I. A., Tarjo, & Musyarofah, S. (2014). Pengaruh Penerapan E-procurement Terhadap Pencegahan Fraud Di Sektor Publik. JAFFA Oktober, 02(2), 71–90.
Ghozali, I. (2021). Partial Least Square. Konsep Teknik, dan Aplikasi Menggunakan Program SmartPLS 3.2.9 Untuk Penelitian Empiris. Edisi 3 (Edisi 3). Semarang: Badan Penerbit Universitas Diponegoro.
Halbouni, S. S., Obeid, N., & Garbou, A. (2016). Corporate governance and information technology in fraud prevention and detection: Evidence from the UAE. Managerial Auditing Journal, 31(6–7), 589–628. https://doi.org/10.1108/MAJ-02-2015-1163
Hamilah, H. H., & Sihotang, K. F. (2020). … of Internal Auditors, Internal Control System, Whistleblowing System and Organizational Commitment To Fake Prevention (Fraud …. … Fake Prevention (Fraud …, 17(6), 7119–7131. http://repository.stie-yai.ac.id/id/eprint/218
Hermiyetti. (2010). Pengaruh Penerapan Pengendalian Internal Terhadap Pencegahan Fraud Pengadaan Barang. Jurnal Akuntansi Dan Auditing Indonesia., 14 No. 2, 1–11.
Ibnu Rachman, W. D. (2021). The Effect Of Internal Control And Organizational Commitment To Fraud prevention in hospital x in the city of bandung indonesia. Turcomat.Org, 12(8), 1038–1043. https://turcomat.org/index.php/turkbilmat/article/view/2985
Peraturan Presiden Republik Indonesia Nomor 60 Tahun 2006 tentang Sistem Pengendalian Internal Pemerintah, (2006).
Jenifer, Handoko, B. L., & Swat, A. (2019). The Effect of Internal Control System, Leadership Style and Compensation System Toward Fraud Prevention. International Journal of Recent Technology and Engineering, 8(4), 3693–3698. https://doi.org/10.35940/ijrte.d7952.118419
Jensen, M. C., & Meckling, W. H. (1976). Theory Of The Firm : Managerial Behavior , Agency Costs And Ownership Structure. Journal Of Financial Economics, 3, 305–360. North-Holland Publishing Company
Kartini. (2018). Developing fraud prevention model in regional public hospital in West Sulawesi Province. International Journal of Law and Management, 60(2), 210–220. https://doi.org/10.1108/IJLMA-04-2017-0095
KPK. (2020). Data TPK Per Jenis Perkara. www.kpk.go.id/id/statistik/penindakan/tpk-berdasarkan-jenis-perkara
Krisnawati, I. (2022). Determinan Pencegahan Fraud Pengadaan Barang dan Jasa Pemerintah. Universitas Diponegoro.
Kumar, N., & Ganguly, K. K. (2021). Non-financial e-procurement performance measures: Their interdependence and impact on production cost. International Journal of Productivity and Performance Management, 70(1), 41–64. https://doi.org/10.1108/IJPPM-07-2019-0353
Kuo, C. C., Ni, Y. L., Wu, C. H., Duh, R. R., Chen, M. Y., & Chang, C. (2021). When can felt accountability promote innovative work behavior? The role of transformational leadership. Personnel Review. https://doi.org/10.1108/PR-03-2021-0174
Mahmudi. (2015). Manajemen Kinerja Sektor Publik. In Cetakan Pertama (Edisi Keti, pp. 1–246). Unit Penerbit Dan Percetakan STIE YKPN: Yogyakarta.
Mardiasmo. (2018). Akuntansi Sektor Publik.Edisi Terbaru. In Mardiasmo (Ed.), Akuntansi Sektor Publik-Edisi Terbaru (Edisi Terb). Yogyakarta: CV. ANDI OFFSET.
N’Guilla Sow, A., Basiruddin, R., Mohammad, J., & Abdul Rasid, S. Z. (2018). Fraud prevention in Malaysian small and medium enterprises (SMEs). Journal of Financial Crime, 25(2), 499–517. https://doi.org/10.1108/JFC-05-2017-0049
Neupane, A., Soar, J., Vaidya, K., & Yong, J. (2014). Willingness to adopt e-procurement to reduce corruption: Results of the PLS path modeling. Transforming Government: People, Process and Policy, 8(4), 500–520. https://doi.org/10.1108/TG-03-2014-0007
Ni Komang Ayu Puspita Dewi, I. D. G. D. S. (2016). Pengaruh Akuntabilitas, Karakteristik Personal Auditor, Dan Skeptisme Profesional Pada Kualitas Audit. E-Jurnal Akuntansi Universitas Udayana, Vol.17.3.(3), 1780–1807.
Nugroho, R. S., Wanto, A. H., & Trisnawati. (2015). Pengaruh Implementasi Sistem Pengadaan Secara Elektrinik (E-procurement) Terhadap Fraud Pengadaan Barang/Jasa Pemerintah (Studi Pada Satuan Kerja Perangkat Daerah Kabupaten Magetan). Jurnal Administrasi Publik (JAP), 3(11), 1905–1911.
Pandu Wicaksono, A., Urumsah, D., & Asmui, F. (2017). The Implementation of E-procurement System: Indonesia Evidence. SHS Web of Conferences, 34(7), 10004. https://doi.org/10.1051/shsconf/20173410004
Pangaribuan, D. (2019). The Influences of Institution Governance , Risk Management and Accountability Performance System Implementatation to Fraud Prevention ( Studies at Integrated Government Centralized of Banten Province ). Pdfs.Semanticscholar.Org, 8(8), 22–28. https://pdfs.semanticscholar.org/8fd6/128694b4cf5ed1ff7d01b0c46ef8ccb27a2b.pdf
Peraturan Presiden No. 12. (2021). Perpres no 12 2021 perubahan untuk Perpres no 16 2018. 086130, 47. https://jdih.lkpp.go.id/regulation/peraturan-presiden/peraturan-presiden-nomor-12-tahun-2021
Peraturan Presiden Republik Indonesia Nomor 54 tahun 2010 Tentang Pengadaan Barang / Jasa Pemerintah. (2010). Peraturan Presiden Republik Indonesia Nomor 54 tahun 2010 Tentang Pengadaan Barang / Jasa Pemerintah. 1.
Pratiwi, K. I., Rosdini, D., & Fitriyah, F. K. (2020). Influence of transformational leadership style, internal control system, and government internal auditor (APIP) capability level on fraud prevention. International Journal of Innovation, Creativity and Change, 10(11), 705–726.
Purnamasari, P., & Amaliah, I. (2015). Fraud Prevention: Relevance to Religiosity and Spirituality in the Workplace. Procedia - Social and Behavioral Sciences, 211(September), 827–835. https://doi.org/10.1016/j.sbspro.2015.11.109
Rahmawati, E., Sarwani, S., Rasidah, R., & Yuliastina, M. (2020). Determinan Fraud Prevention Pada Pemerintahan Desa Di Kabupaten Banjar. Jurnal Akuntansi, 10(2), 129–152. https://doi.org/10.33369/j.akuntansi.10.2.129-152
Romaissah, Imtikhanah, S., & Hidayah, R. (2019). Pengaruh Implementasi Sistem E-procurement dan Pengendalian Internal Terhadap Pencegahan Fraud Pengadaan Barang/Jasa Pemerintah. Jurnal Ilmiah Neraca, 15(2), 65–80. https://doi.org/https://doi.org/10.48144/neraca.v15i2.485
Rotchanakitumnuai, S. (2013). The governance evidence of e-government procurement. Transforming Government: People, Process and Policy, 7(3), 309–321. https://doi.org/10.1108/TG-01-2013-0004
Sánchez-Rodríguez, C., Martínez-Lorente, A. R., & Hemsworth, D. (2020). E-procurement in small and medium sized enterprises; facilitators, obstacles and effect on performance. Benchmarking, 27(2), 839–866. https://doi.org/10.1108/BIJ-12-2018-0413
Sedarmayanti. (2009). Reformasi administrasi publik, reformasi birokrasi, dan kepemimpinan masa depan: mewujudkan pelayanan prima dan kepemerintahan yang baik. Bandung: CV. Refika Aditama. https://books.google.co.id/books?id=aH_aSAAACAAJ
Septiawan, B., & Dini Fitria Ningsih. (2020). Penerapan E-procurement Dan Pengendalian Internal Dalam Meningkatkan Efektivitas Pencegahan Fraud Pengadaan Barang dan Jasa. JRAK: Jurnal Riset Akuntansi Dan Komputerisasi Akuntansi, 11(1), 117–132. https://doi.org/10.33558/10.33558/jrak.v9i2.1589
Sian, S., & Smyth, S. (2021). Supreme emergencies and public accountability: the case of procurement in the UK during the Covid-19 pandemic. Accounting, Auditing and Accountability Journal. https://doi.org/10.1108/AAAJ-08-2020-4860
The Committee of Sponsoring Organizations of the Treadway Commission. (2012). COSO – Internal Control Integrated Framework. The Committee of Sponsoring Organization of the treadway Commission. In C. of S. O. of the T. Commission (Ed.), COSO (Framework). AICPA. www.ic.coso.org
Wardhani, I. I. (2018). Faktor-Faktor Yang Mempengaruhi Pencegahan Fraud Pengadaan Barang dan Jasa Di Unit Layanan Pengadaan (ULP) Provinsi Sumatera Utara Berbasis E-procurement. Universitas Islam Indonesia Yogyakarta.
Abdullahi, R., & Mansor, N. (2018). Fraud prevention initiatives in the Nigerian public sector: Understanding the relationship of fraud incidences and the elements of fraud triangle theory. Journal of Financial Crime, 25(2), 527–544. https://doi.org/10.1108/JFC-02-2015-0008
ACFE Indonesia. (2020). Survei Fraud Indonesia 2019. In ACFE Indonesia Chapter #111 (Vol. 53, Issue 9). ACFE Indonesia Chapter. https://acfe-indonesia.or.id/survei-fraud-indonesia/
Akbar, A., Rosidi, & Andayani, W. (2019). Pengaruh Implementasi E-procurement dan Sistem Pengendalian Internal Pemerintah terhadap Pencegahan Fraud Pengadaan Barang/Jasa dengan Budaya Etis Organisasi sebagai Pemoderasi. Jurnal Economia, 15(1), 69–81.
Albrecht, W. S., Albrecht, C. O., Albrecht, C. C., & Zimbelman, M. F. (2012). Fraud Examination. Fourth Edition. In Fraud Examination. Fourth Edition. South Western: Cengage Learning.
Andari, M. W. (2020). Pengaruh Sistem Pengadaan Barang Dan/Atau Jasa, Sistem Pengendalian Internal, Dan Komitmen Organisasi Terhadap Akuntabilitas Kinerja Pemerintah Dalam Pencegahan Fraud. Universitas Islam Indonesia Yogyakarta.
Bregitta, H., & Bayunitri, B. (2021). The influence of internal audit and internal control toward fraud prevention. International Journal of Financial, Accounting, and Management, 3(1), 45–64. https://doi.org/10.35912/ijfam.v3i1.181
Brignall, S., & Modell, S. (2000). An institutional perspective on performance measurement and management in the “new public sector.” Management Accounting Research, 11(3), 281–306. https://doi.org/10.1006/mare.2000.0136
Committee of Sponsoring Organizations of the Treadway Commission. (2019). COSO Internal Control - Integrated Framework: An Implementation Guide for the Healthcare Industry. In COSO - Committee of Sponsoring Organizations of the Treadway Commission (Issue January). COSO: AICPA. https://www.coso.org/Documents/COSO-CROWE-COSO-Internal-Control-Integrated-Framework.pdf
DiMaggio, P. J., & Powell, W. W. (1983). The iron cage revisited institutional isomorphism and collective rationality in organizational fields. Advances in Strategic Management, 48(2), 147–160. https://doi.org/10.1016/S0742-3322(00)17011-1
Doherty, N. F., McConnell, D. J., & Ellis-Chadwick, F. (2013). Institutional responses to electronic procurement in the public sector. International Journal of Public Sector Management, 26(6), 495–515. https://doi.org/10.1108/IJPSM-04-2012-0048
Faisol, I. A., Tarjo, & Musyarofah, S. (2014). Pengaruh Penerapan E-procurement Terhadap Pencegahan Fraud Di Sektor Publik. JAFFA Oktober, 02(2), 71–90.
Ghozali, I. (2021). Partial Least Square. Konsep Teknik, dan Aplikasi Menggunakan Program SmartPLS 3.2.9 Untuk Penelitian Empiris. Edisi 3 (Edisi 3). Semarang: Badan Penerbit Universitas Diponegoro.
Halbouni, S. S., Obeid, N., & Garbou, A. (2016). Corporate governance and information technology in fraud prevention and detection: Evidence from the UAE. Managerial Auditing Journal, 31(6–7), 589–628. https://doi.org/10.1108/MAJ-02-2015-1163
Hamilah, H. H., & Sihotang, K. F. (2020). … of Internal Auditors, Internal Control System, Whistleblowing System and Organizational Commitment To Fake Prevention (Fraud …. … Fake Prevention (Fraud …, 17(6), 7119–7131. http://repository.stie-yai.ac.id/id/eprint/218
Hermiyetti. (2010). Pengaruh Penerapan Pengendalian Internal Terhadap Pencegahan Fraud Pengadaan Barang. Jurnal Akuntansi Dan Auditing Indonesia., 14 No. 2, 1–11.
Ibnu Rachman, W. D. (2021). The Effect Of Internal Control And Organizational Commitment To Fraud prevention in hospital x in the city of bandung indonesia. Turcomat.Org, 12(8), 1038–1043. https://turcomat.org/index.php/turkbilmat/article/view/2985
Peraturan Presiden Republik Indonesia Nomor 60 Tahun 2006 tentang Sistem Pengendalian Internal Pemerintah, (2006).
Jenifer, Handoko, B. L., & Swat, A. (2019). The Effect of Internal Control System, Leadership Style and Compensation System Toward Fraud Prevention. International Journal of Recent Technology and Engineering, 8(4), 3693–3698. https://doi.org/10.35940/ijrte.d7952.118419
Jensen, M. C., & Meckling, W. H. (1976). Theory Of The Firm : Managerial Behavior , Agency Costs And Ownership Structure. Journal Of Financial Economics, 3, 305–360. North-Holland Publishing Company
Kartini. (2018). Developing fraud prevention model in regional public hospital in West Sulawesi Province. International Journal of Law and Management, 60(2), 210–220. https://doi.org/10.1108/IJLMA-04-2017-0095
KPK. (2020). Data TPK Per Jenis Perkara. www.kpk.go.id/id/statistik/penindakan/tpk-berdasarkan-jenis-perkara
Krisnawati, I. (2022). Determinan Pencegahan Fraud Pengadaan Barang dan Jasa Pemerintah. Universitas Diponegoro.
Kumar, N., & Ganguly, K. K. (2021). Non-financial e-procurement performance measures: Their interdependence and impact on production cost. International Journal of Productivity and Performance Management, 70(1), 41–64. https://doi.org/10.1108/IJPPM-07-2019-0353
Kuo, C. C., Ni, Y. L., Wu, C. H., Duh, R. R., Chen, M. Y., & Chang, C. (2021). When can felt accountability promote innovative work behavior? The role of transformational leadership. Personnel Review. https://doi.org/10.1108/PR-03-2021-0174
Mahmudi. (2015). Manajemen Kinerja Sektor Publik. In Cetakan Pertama (Edisi Keti, pp. 1–246). Unit Penerbit Dan Percetakan STIE YKPN: Yogyakarta.
Mardiasmo. (2018). Akuntansi Sektor Publik.Edisi Terbaru. In Mardiasmo (Ed.), Akuntansi Sektor Publik-Edisi Terbaru (Edisi Terb). Yogyakarta: CV. ANDI OFFSET.
N’Guilla Sow, A., Basiruddin, R., Mohammad, J., & Abdul Rasid, S. Z. (2018). Fraud prevention in Malaysian small and medium enterprises (SMEs). Journal of Financial Crime, 25(2), 499–517. https://doi.org/10.1108/JFC-05-2017-0049
Neupane, A., Soar, J., Vaidya, K., & Yong, J. (2014). Willingness to adopt e-procurement to reduce corruption: Results of the PLS path modeling. Transforming Government: People, Process and Policy, 8(4), 500–520. https://doi.org/10.1108/TG-03-2014-0007
Ni Komang Ayu Puspita Dewi, I. D. G. D. S. (2016). Pengaruh Akuntabilitas, Karakteristik Personal Auditor, Dan Skeptisme Profesional Pada Kualitas Audit. E-Jurnal Akuntansi Universitas Udayana, Vol.17.3.(3), 1780–1807.
Nugroho, R. S., Wanto, A. H., & Trisnawati. (2015). Pengaruh Implementasi Sistem Pengadaan Secara Elektrinik (E-procurement) Terhadap Fraud Pengadaan Barang/Jasa Pemerintah (Studi Pada Satuan Kerja Perangkat Daerah Kabupaten Magetan). Jurnal Administrasi Publik (JAP), 3(11), 1905–1911.
Pandu Wicaksono, A., Urumsah, D., & Asmui, F. (2017). The Implementation of E-procurement System: Indonesia Evidence. SHS Web of Conferences, 34(7), 10004. https://doi.org/10.1051/shsconf/20173410004
Pangaribuan, D. (2019). The Influences of Institution Governance , Risk Management and Accountability Performance System Implementatation to Fraud Prevention ( Studies at Integrated Government Centralized of Banten Province ). Pdfs.Semanticscholar.Org, 8(8), 22–28. https://pdfs.semanticscholar.org/8fd6/128694b4cf5ed1ff7d01b0c46ef8ccb27a2b.pdf
Peraturan Presiden No. 12. (2021). Perpres no 12 2021 perubahan untuk Perpres no 16 2018. 086130, 47. https://jdih.lkpp.go.id/regulation/peraturan-presiden/peraturan-presiden-nomor-12-tahun-2021
Peraturan Presiden Republik Indonesia Nomor 54 tahun 2010 Tentang Pengadaan Barang / Jasa Pemerintah. (2010). Peraturan Presiden Republik Indonesia Nomor 54 tahun 2010 Tentang Pengadaan Barang / Jasa Pemerintah. 1.
Pratiwi, K. I., Rosdini, D., & Fitriyah, F. K. (2020). Influence of transformational leadership style, internal control system, and government internal auditor (APIP) capability level on fraud prevention. International Journal of Innovation, Creativity and Change, 10(11), 705–726.
Purnamasari, P., & Amaliah, I. (2015). Fraud Prevention: Relevance to Religiosity and Spirituality in the Workplace. Procedia - Social and Behavioral Sciences, 211(September), 827–835. https://doi.org/10.1016/j.sbspro.2015.11.109
Rahmawati, E., Sarwani, S., Rasidah, R., & Yuliastina, M. (2020). Determinan Fraud Prevention Pada Pemerintahan Desa Di Kabupaten Banjar. Jurnal Akuntansi, 10(2), 129–152. https://doi.org/10.33369/j.akuntansi.10.2.129-152
Romaissah, Imtikhanah, S., & Hidayah, R. (2019). Pengaruh Implementasi Sistem E-procurement dan Pengendalian Internal Terhadap Pencegahan Fraud Pengadaan Barang/Jasa Pemerintah. Jurnal Ilmiah Neraca, 15(2), 65–80. https://doi.org/https://doi.org/10.48144/neraca.v15i2.485
Rotchanakitumnuai, S. (2013). The governance evidence of e-government procurement. Transforming Government: People, Process and Policy, 7(3), 309–321. https://doi.org/10.1108/TG-01-2013-0004
Sánchez-Rodríguez, C., Martínez-Lorente, A. R., & Hemsworth, D. (2020). E-procurement in small and medium sized enterprises; facilitators, obstacles and effect on performance. Benchmarking, 27(2), 839–866. https://doi.org/10.1108/BIJ-12-2018-0413
Sedarmayanti. (2009). Reformasi administrasi publik, reformasi birokrasi, dan kepemimpinan masa depan: mewujudkan pelayanan prima dan kepemerintahan yang baik. Bandung: CV. Refika Aditama. https://books.google.co.id/books?id=aH_aSAAACAAJ
Septiawan, B., & Dini Fitria Ningsih. (2020). Penerapan E-procurement Dan Pengendalian Internal Dalam Meningkatkan Efektivitas Pencegahan Fraud Pengadaan Barang dan Jasa. JRAK: Jurnal Riset Akuntansi Dan Komputerisasi Akuntansi, 11(1), 117–132. https://doi.org/10.33558/10.33558/jrak.v9i2.1589
Sian, S., & Smyth, S. (2021). Supreme emergencies and public accountability: the case of procurement in the UK during the Covid-19 pandemic. Accounting, Auditing and Accountability Journal. https://doi.org/10.1108/AAAJ-08-2020-4860
The Committee of Sponsoring Organizations of the Treadway Commission. (2012). COSO – Internal Control Integrated Framework. The Committee of Sponsoring Organization of the treadway Commission. In C. of S. O. of the T. Commission (Ed.), COSO (Framework). AICPA. www.ic.coso.org
Wardhani, I. I. (2018). Faktor-Faktor Yang Mempengaruhi Pencegahan Fraud Pengadaan Barang dan Jasa Di Unit Layanan Pengadaan (ULP) Provinsi Sumatera Utara Berbasis E-procurement. Universitas Islam Indonesia Yogyakarta.
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