COSTING:Journal of Economic, Business and Accounting Volume 6 Nomor 1, Juli-Desember 2022 e-ISSN : 2597-5234 200 IMPLEMENTATION OF E-PROCUREMENT SYSTEM AND INTERNAL CONTROL SYSTEM FOR FRAUD PREVENTION OF GOODS AND SERVICES PROCUREMENT IN JOMBANG REGENCY IMPLEMENTASI SISTEM E-PROCUREMENT DAN SISTEM PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD PENGADAAN BARANG DAN JASA DI KABUPATEN JOMBANG Cinita Ayu Puspa Dewi 1 , Rida Perwita Sari 2 UPN Veteran Jawa timur 1.2 ridaps.ak@upnjatim.ac.id 2 ABSTRACT The purpose of this study was to determine the effect of the e-procurement system and internal control system on the prevention of fraud in the procurement of goods and services. This research uses quantitative research. aims to facilitate the implementation of the procurement of goods and services, and provide reports on the procurement of goods and services in a transparent manner so as to minimize fraudulent practices in the procurement of goods and services. The population of this study is the Regional Apparatus Organization of Jombang Regency using 65 respondents from the goods and service procurement staff. The data testing technique in this study used WrapPLS 7.0 software. The results of this study indicate that the e-procurement system has a significant effect on preventing fraud in the procurement of goods and services with a p- value of 0.014. Likewise, the internal control system has a significant effect on preventing fraud in the procurement of goods and services with a p-value <0.001. This shows that the procurement system for goods and services in Jombang Regency has been running well. Keywords: fraud, e-procurement system, internal control system, procurement of goods and services ABSTRAK Tujuan penelitian ini untuk mengetahui pengaruh sistem e-procurement dan sistem pengendalian internal terhadap pencegahan fraud pengadaan barang dan jasa. Penelitian kali ini menggunakan penelitian kuantitatif. bertujuan untuk mempermudah pelaksanaan pengadaan barang dan jasa, dan memberikan laporan pengadaan barang dan jasa secara transparan sehingga meminimalkan praktik fraud di pengadaan barang dan jasa. Populasi penelitian ini yaitu Organisasi Perangkat Daerah Kabupaten Jombang dengan menggunakan 65 responden dari staff pengadaan barang dan jasa. Teknik pengujian data dalam penelitian ini menggunakan software WrapPLS 7.0. Hasil dari penelitian ini menunjukkan bahwa sistem e-procurement berpengaruh signifikan terhadap pencegahan fraud pengadaan barang dan jasa dengan nilai p-value 0,014. Begitu juga dengan sistem pengendalian internal berpengaruh signifikan terhadap pencegahan fraud pengadaan barang dan jasa dengan nilai p-value <0,001. Hal ini menunjukkan sistem pengadaan barang dan jasa di Kabupaten Jombang telah berjalan dengan baik. Kata Kunci: fraud, sistem e-procurement, sistem pengendalian internal, pengadaan barang dan jasa