{"id":"https://openalex.org/W2785685331","doi":"https://doi.org/10.33603/jka.v1i2.826","title":"Crowe's Fraud Pentagon Theory dalam Pencegahan Fraud pada Proses Pengadaan melalui E-Procurement","display_name":"Crowe's Fraud Pentagon Theory dalam Pencegahan Fraud pada Proses Pengadaan melalui E-Procurement","publication_year":2017,"publication_date":"2017-12-27","ids":{"openalex":"https://openalex.org/W2785685331","doi":"https://doi.org/10.33603/jka.v1i2.826","mag":"2785685331"},"language":"en","primary_location":{"id":"doi:10.33603/jka.v1i2.826","doi":"https://doi.org/10.33603/jka.v1i2.826","is_oa":true,"landing_page_url":"https://doi.org/10.33603/jka.v1i2.826","pdf_url":null,"source":{"id":"https://openalex.org/S4210231568","display_name":"Jurnal Kajian Akuntansi","issn_l":"2579-9975","issn":["2579-9975","2579-9991"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315224","host_organization_name":"Prodi Pendidikan Matematika","host_organization_lineage":["https://openalex.org/P4310315224"],"host_organization_lineage_names":["Prodi Pendidikan Matematika"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Kajian Akuntansi","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.33603/jka.v1i2.826","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5042662351","display_name":"Krisnhoe Sukma Danuta","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210138280","display_name":"Universitas Wijayakusuma Purwokerto","ror":"https://ror.org/04d3gck32","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210138280"]}],"countries":["ID"],"is_corresponding":true,"raw_author_name":"Krisnhoe Sukma Danuta","raw_affiliation_strings":["Fakultas Ekonomika dan Bisnis Universitas Wijayakusuma Purwokerto"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomika dan Bisnis Universitas Wijayakusuma Purwokerto","institution_ids":["https://openalex.org/I4210138280"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5042662351"],"corresponding_institution_ids":["https://openalex.org/I4210138280"],"apc_list":null,"apc_paid":null,"fwci":1.6297,"has_fulltext":false,"cited_by_count":33,"citation_normalized_percentile":{"value":0.90297879,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"1","issue":"2","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12779","display_name":"Public Procurement and Policy","score":0.9643999934196472,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12779","display_name":"Public Procurement and Policy","score":0.9643999934196472,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11042","display_name":"Corruption and Economic Development","score":0.009800000116229057,"subfield":{"id":"https://openalex.org/subfields/3312","display_name":"Sociology and Political Science"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14291","display_name":"Indonesian Legal and Regulatory Studies","score":0.004000000189989805,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/e-procurement","display_name":"e-procurement","score":0.902999997138977},{"id":"https://openalex.org/keywords/fraud-prevention","display_name":"fraud prevention","score":0.8460000157356262},{"id":"https://openalex.org/keywords/public-procurement","display_name":"public procurement","score":0.9229999780654907},{"id":"https://openalex.org/keywords/corruption","display_name":"corruption","score":0.7599999904632568},{"id":"https://openalex.org/keywords/arrogance","display_name":"arrogance","score":0.734000027179718},{"id":"https://openalex.org/keywords/competence","display_name":"competence","score":0.9959999918937683},{"id":"https://openalex.org/keywords/transparency","display_name":"transparency","score":0.9959999918937683},{"id":"https://openalex.org/keywords/local-government","display_name":"local government","score":0.7059999704360962}],"concepts":[{"id":"https://openalex.org/C201650216","wikidata":"https://www.wikidata.org/wiki/Q829492","display_name":"Procurement","level":2,"score":0.7660708427429199},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5818057656288147},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.5120623707771301},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.15265339612960815}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.33603/jka.v1i2.826","doi":"https://doi.org/10.33603/jka.v1i2.826","is_oa":true,"landing_page_url":"https://doi.org/10.33603/jka.v1i2.826","pdf_url":null,"source":{"id":"https://openalex.org/S4210231568","display_name":"Jurnal Kajian Akuntansi","issn_l":"2579-9975","issn":["2579-9975","2579-9991"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315224","host_organization_name":"Prodi Pendidikan Matematika","host_organization_lineage":["https://openalex.org/P4310315224"],"host_organization_lineage_names":["Prodi Pendidikan Matematika"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Kajian Akuntansi","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:bd6f4575779d4cf0b9ea41502ade75a5","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/bd6f4575779d4cf0b9ea41502ade75a5","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Jurnal Kajian Akuntansi, Vol 1, Iss 2 (2017)","raw_type":"article"},{"id":"pmh:oai:doaj.org/article:ddbf38497f614dc1b8c51ea036baaec8","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/ddbf38497f614dc1b8c51ea036baaec8","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Jurnal Kajian Akuntansi, Vol 1, Iss 2 (2017)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.33603/jka.v1i2.826","doi":"https://doi.org/10.33603/jka.v1i2.826","is_oa":true,"landing_page_url":"https://doi.org/10.33603/jka.v1i2.826","pdf_url":null,"source":{"id":"https://openalex.org/S4210231568","display_name":"Jurnal Kajian Akuntansi","issn_l":"2579-9975","issn":["2579-9975","2579-9991"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315224","host_organization_name":"Prodi Pendidikan Matematika","host_organization_lineage":["https://openalex.org/P4310315224"],"host_organization_lineage_names":["Prodi Pendidikan Matematika"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Kajian Akuntansi","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","score":0.8999999761581421,"display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4410973004","https://openalex.org/W2736529457","https://openalex.org/W2982678606","https://openalex.org/W4320073167","https://openalex.org/W7215777454","https://openalex.org/W1774285365","https://openalex.org/W2739304228","https://openalex.org/W7033046304","https://openalex.org/W4386309089","https://openalex.org/W3116784681"],"abstract_inverted_index":{"AbstractThis":[0],"research":[1,37],"aims":[2],"to":[3],"identify":[4],"how":[5],"much":[6],"the":[7,18,23,31,54,59,105,112],"use":[8],"of":[9,20,26,34,58,98],"e-procurement":[10,84,102,132,201,220],"can":[11,85],"prevent":[12],"or":[13],"reduce":[14,86],"things":[15],"that":[16,28],"trigger":[17],"occurrence":[19],"fraud,":[21,141],"given":[22],"high":[24],"level":[25],"corruption":[27],"occurs":[29],"in":[30,46,62,72],"government":[32,61],"procurement":[33,114],"goods/services.":[35],"This":[36,65],"used":[38],"qualitative":[39],"method":[40],"with":[41],"a":[42],"case":[43],"study":[44,66,100],"conducted":[45],"Procurement":[47],"Services":[48,51],"Unit,":[49,52],"E-Procurement":[50],"and":[53,78,88],"Inspectorate":[55],"at":[56],"one":[57],"local":[60],"Yogyakarta":[63],"Region.":[64],"focuses":[67],"on":[68],"two":[69],"additional":[70],"elements":[71],"crowe's":[73],"fraud":[74,191],"pentagon":[75,192],"theory:":[76],"arrogance":[77,87],"competence.":[79],"The":[80,96],"analysis":[81],"results":[82],"show":[83],"competence":[89],"through":[90],"transparency":[91],"obtained":[92],"after":[93],"using":[94],"e-procurement.":[95,214],"limitations":[97],"this":[99],"is":[101],"only":[103],"reaches":[104],"provider":[106],"section":[107],"which":[108],"does":[109],"not":[110],"cover":[111],"entire":[113],"process.":[115],"Keywords:":[116],"E-procurement;":[117,236],"Fraud;":[118,237],"Fraud":[119,238],"pentagon;":[120,239],"Government":[121],"procurement.":[122],"Abstrak":[123],"Penelitian":[124,154,182],"ini":[125,155,183,218],"bertujuan":[126],"untuk":[127],"melihat":[128],"seberapa":[129],"banyak":[130],"pemanfaatan":[131],"dapat":[133,202],"mencegah":[134],"atau":[135],"mengurangi":[136,203],"hal-hal":[137],"yang":[138,146,161,210,221,227],"memicu":[139],"terjadinya":[140],"mengingat":[142],"tingginya":[143],"tingkat":[144],"korupsi":[145],"terjadi":[147],"pada":[148,163,185],"proses":[149,231],"pengadaan":[150,232],"barang":[151,233,241],"jasa":[152],"pemerintah.":[153],"menggunakan":[156,213],"metode":[157],"kualitatif":[158],"studi":[159],"kasus":[160],"dilakukan":[162],"Unit":[164],"Layanan":[165,168],"Pengadaan":[166,169,240],"(ULP),":[167],"Secara":[170],"Elektronik":[171],"(LPSE),":[172],"dan":[173,196,206],"Inspektorat":[174],"salah":[175],"satu":[176],"pemerintah":[177],"daerah":[178],"di":[179],"Wilayah":[180],"Yogyakarta.":[181],"fokus":[184],"dua":[186],"elemen":[187],"tambahan":[188],"dalam":[189,216],"crowes":[190],"theory":[193],"yaitu":[194],"arogansi":[195,205],"kompetensi.":[197],"Hasil":[198],"analisis":[199],"menunjukan":[200],"timbulnya":[204],"kompetensi":[207],"melalui":[208],"transparansi":[209],"diperoleh":[211],"setelah":[212],"Keterbatasan":[215],"penelitian":[217],"adalah":[219],"hanya":[222],"menjangkau":[223],"bagian":[224],"pemilihan":[225],"penyedia":[226],"tidak":[228],"mencakup":[229],"keseluruhan":[230],"jasa.Kata":[234],"kunci:":[235],"jasa.":[242]},"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":10},{"year":2022,"cited_by_count":13},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":2}],"updated_date":"2026-05-21T06:26:12.895304","created_date":"2018-02-23T00:00:00"}