The Integration of Public Information Systems (PIS) in Fraud Prevention within Government Agencies

Authors

  • Amanda Putri Aisyah Universitas Pembangunan Panca Budi Medan Author
  • Alfan Prihandiki Universitas Pembangunan Panca Budi Medan Author
  • Zaskia Zahira Universitas Pembangunan Panca Budi Medan Author
  • Irawan Universitas Pembangunan Panca Budi Medan Author

DOI:

https://doi.org/10.64803/cessmuds.v1.111
   

Keywords:

SIP Integrity, Information Quality, Accountability, Fraud Prevention

Abstract

The integration of Public Information Systems (PIS) plays a key role in enhancing transparency and preventing fraud within government agencies. This study analyzes the effect of PIS integration on fraud prevention by incorporating information quality and government accountability as mediating variables. The research employs a quantitative approach using PLS-SEM (SmartPLS). Data were collected from government employees who utilize PIS in administrative and financial management processes. The results indicate that PIS integration has a significant effect on information quality and government accountability. Both information quality and accountability are also shown to have a positive influence on fraud prevention. Meanwhile, the direct effect of PIS integration on fraud prevention is relatively moderate but becomes stronger through the mediating roles of these two variables. These findings emphasize that the effectiveness of PIS in preventing fraud is highly dependent on the accuracy of information and the accountability mechanisms generated by the system. This study implies that government agencies need to strengthen system integration, enhance interoperability, and ensure information reliability to sustainably reinforce fraud prevention efforts.

References

Alfian, A., & Pratama, B. (2021). The effect of regional government information systems on transparency and public accountability. Public Accounting Journal, 9(2), 112–124.

Azhar, S. (2019). Audit and Internal Control Systems. Jakarta: Salemba Empat.

Chen, Y., Zhang, X., & Xu, H. (2020). Government information systems integration and its impact on service transparency. Government Information Quarterly, 37(3), 1–10.

Ghozali, I. (2021). Partial Least Squares: Concepts, Techniques, and Applications Using SmartPLS 4. Semarang: Diponegoro University Press.

IBM. (2020). Information Quality Framework: Ensuring Accuracy and Consistency in Government Systems. IBM Global Services.

Indrajit, R. E. (2018). Electronic Government: Strategies for the Development and Improvement of Public Service Systems Based on Information Technology. Yogyakarta: Andi.

Khan, A., & Syed, R. (2022). Information quality and anti-corruption performance: Evidence from public sector digitalization. International Journal of Public Administration, 45(11), 953–967.

Mardiasmo. (2018). Public Sector Accounting. Yogyakarta: Andi Offset.

OECD. (2020). Digital Government Review: Enhancing Public Sector Integrity Through Technology. OECD Publishing.

Romney, M. B., & Steinbart, P. J. (2018). Accounting Information Systems (14th ed.). Pearson Education.

Setiawan, A., & Nurhadi, M. (2020). The effectiveness of information system usage in preventing fraud in the public sector. Journal of Government Science, 6(1), 45–59.

Susanti, D., & Wardani, R. (2021). The effect of information quality and transparency on fraud prevention in village financial management. Journal of Accounting & Governance, 11(1), 67–82.

Tuanakotta, T. M. (2019). Principles of Fraud Auditing. Jakarta: Salemba Empat.

UNDP. (2021). Digital Governance and Anti-Corruption: Strengthening Integrity Mechanisms through ICT. United Nations Development Programme.

Wijayanti, L. (2022). The role of public accountability in preventing fraud in the era of government digitization. Journal of Public Policy, 14(2), 89–101.

World Bank. (2020). E-Government Implementation and Public Sector Integrity. World Bank Report Series.

Kahfi, A., Naufal, Z., & Johannes, A. W. (2025). THE EFFECTIVENESS OF REGIONAL GOVERNMENT INFORMATION SYSTEMS IN IMPROVING LOCAL FINANCIAL MANAGEMENT IN LAMPUNG PROVINCE (Doctoral dissertation, INSTITUTE OF HOME AFFAIRS).

Mauni, C. (2025). The Role of Information Technology in Enhancing Transparency and Accountability in East Java Local Government. Journal of Social Sciences and Humanities, 3(1), 104-115.

Suryanto, S., & Dai, R. R. M. (2025). Digitalization of Payments in Public Financial Management: Strategies for Efficiency and Transparency. Jurnal Agregasi: Action of Government Reform in Democracy, 13(1), 96-110.

Rosidah, I., Kesumah, P., & Rizka, R. B. (2023). Transparency and Accountability in Fraud Prevention in Government Agencies (Case Study of Ciwidey District Office). Journal of Business Management and Accounting Economics: EMBA, 2(1), 137-156.

Pratama, P., & Maulina, I. (2025). A Literature Review on the Development of Public Sector Accounting in Regional Financial Management.

Downloads

Published

2025-11-27

Issue

Section

Articles

How to Cite

The Integration of Public Information Systems (PIS) in Fraud Prevention within Government Agencies. (2025). Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies, 1, 564-572. https://doi.org/10.64803/cessmuds.v1.111