Fraud is currently rife, not only in the private sector but also in the government sector. The government sector, which is the central point in this research, is the world of health, especially hospitals, related to procuring goods and services for covid 19. This study aimed to analyze the factors that affect the procurement of goods and services during the covid 19 pandemic. This casual-comparative research type is research with the characteristics of the problem in the form of a cause-and-effect relationship between two or more variables. The study was conducted at six government hospitals in Maluku Province. The study results indicate significant fraud related to procuring goods and services for covid 19. Thus, the quality of the committee, systems and procedures, environment, internal control, and organizational commitment affect the prevention of fraud in procuring goods in hospitals in Maluku province, Indonesia.

Latar Belakang: Proses bisnis perusahaan jasa mengedepankan pelayanan secara langsung antara karyawan dengan konsumen yang nantinya konsumen dengan mudah mengidentifikasi dan menilai kualitas kinerja karyawan. Perusahaan leasing perlu untuk mengetahui penyebab kinerja karyawan yang dimiliki sehingga dapat melayani pelanggan secara baik, dan selain itu mampu menjaga kinerja menuju pencapaian tujuan.Tujuan: Penelitian ini untuk melihat apakah variabel kompensasi, work engagement, konflik kerja, dan motivasi memberikan dampak terhadap kinerja karyawan.Metode Penelitian: Penelitian ini merupakan penelitian kuantitatif. Responden yang digunakan adalah karyawan perusahaan leasing di kota Ambon dengan total data yang diperoleh sebanyak 80 karyawan. Pengelolaan data penelitian dan pengujian hipotesis menggunakan regresi linier berganda menggunakan aplikasi SPSS.Hasil Penelitian: Sesuai dengan proses pengujian dan hasil yang diperoleh terlihat bahwa secara parsial variabel kompensasi, work engagement, konflik kerja, dan motivasi berpengaruh positif terhadap kinerja karyawan. Variabel-variabel tersebut perlu menjadi perhatian penuh oleh perusahaan karena memberikan nilai koefesien determinasi sebesar 94,8% berpengaruh terhadap kinerja karyawan.Keaslian/Kebaruan Penelitian: Perusahaan jasa memberikan pelayanan yang dapat dilihat dan dinilai langsung oleh konsumen. perusahaan dapat meningkatkan kinerja karyawan dengan berbagai macam cara. penelitian ini membuktikan bahwa dengan Komponensasi, work engagement, konflik kerja, dan motivasi perlu menjadi perhatian pada perusahaan leasing yang berada di kota Ambon.

The purpose of this study was to analyze the factors of internal control effectiveness, appropriateness of compensation, observance of accounting rules, information asymmetry and management morality that influence the tendency of accounting fraud. The research data is primary data collected by directly distributing questionnaires to BUMN in Ambon City. The samples in this study were employees or employees in the accounting, finance and treasurer departments. The results of empirical testing using multiple regression analysis show that the effectiveness of internal controls, appropriateness of compensation, observance of accounting rules, management morality have no influence on the tendency of accounting fraud. Meanwhile, information asymmetry has a positive influence on the tendency of accounting fraud. The conclusions that can be obtained are 1) This study proves that there is an influence between information asymmetry on the tendency of accounting fraud, these results are consistent with previous research. In addition, this research is also in line with previous research which states that the suitability of compensation has no effect on the tendency of accounting fraud. 2) However, this study found things that contradict the hypotheses and theories and results of previous studies, that the effectiveness of internal controls, observance of accounting rules and management morality are not able to reduce the tendency of accounting fraud. This is due to a lack of awareness of the importance of internal control and accounting rules within the company