This study aims to empirically test and analyze the influence of Internal Control Systems, Leadership Styles, Anti-Fraud Awareness, and SiRUP Applications on the Prevention of Fraud in the Procurement of Goods and Services at Regional General Hospitals (RSUD) throughout Lombok Island. This study uses a quantitative approach with a survey method by distributing questionnaires to 72 respondents consisting of procurement officials, PPK, PPTK, and employees involved in the procurement process at Regional General Hospitals throughout Lombok Island. Data analysis was performed using descriptive statistics and multiple linear regression tests. The results showed that Internal Control Systems, Leadership Style, and Anti-Fraud Awareness had a positive and significant effect on fraud prevention. This indicates that strengthening internal control mechanisms, implementing a firm and ethical leadership style, and increasing anti-fraud awareness among employees can reduce the potential for fraud in the procurement process. Meanwhile, the SiRUP application was found to have no significant effect on fraud prevention. This finding indicates that although SiRUP was designed to improve transparency and accountability in procurement planning, its implementation in public hospitals throughout Lombok Island has not been optimal or fully utilized in supporting fraud prevention efforts.
Selatan et al. (Sun,) studied this question.