Research Article
The Power of The Effect Implementation of Information Technology and Organizational Culture in Detecting Fraud
@INPROCEEDINGS{10.4108/eai.7-10-2021.2316226, author={Sudrajat Sudrajat and Ratna Septiyanti and Fajar Purwatmiasih}, title={The Power of The Effect Implementation of Information Technology and Organizational Culture in Detecting Fraud}, proceedings={Proceedings of the 4th International Conference of Economics, Business, and Entrepreneurship, ICEBE 2021, 7 October 2021, Lampung, Indonesia}, publisher={EAI}, proceedings_a={ICEBE}, year={2022}, month={4}, keywords={fraud information system organizational culture}, doi={10.4108/eai.7-10-2021.2316226} }- Sudrajat Sudrajat
Ratna Septiyanti
Fajar Purwatmiasih
Year: 2022
The Power of The Effect Implementation of Information Technology and Organizational Culture in Detecting Fraud
ICEBE
EAI
DOI: 10.4108/eai.7-10-2021.2316226
Abstract
This study aims to test whether the implementation of information technology and organizational culture can detect fraud in the management of School Operational Assistance funds. This research is very important for the success of government programs in improving the quality of human resources through quality education from primary to secondary levels. This study uses purposive sampling with a total sample of 200 schools from elementary, junior high, and high school levels. Primary data is used to ensure that information is obtained from sources directly related to the management and supervision of BOS funds. The unit of analysis in this study was the schools that were late in collecting BOS fund reports in Lampung Province. The data is processed by Partial Least Square (PLS). The results of the study show that information technology can reduce indications of fraudulent practices while the ability of organizational culture which is reflected through the commitment and integrity of the leadership plays a strong role in reducing indications of fraudulent practices.