Behind the Law of Goods/Services Procurement Implementation during Covid-19
IntroductionThe Covid-19 pandemic at the beginning of 2020 has had a tremendous impact on goods/services procurement, particularly in health sector. This research tries to disclose (1) What are some of the fraudulent actions that could arise during the pandemic period in the health sector procurement process? And (2) What role played by the laws and regulations in a pandemic that may cause this fraud? The previous research already unveil factors influencing fraud in normal situation both in private and public sectors(Maulidi, 2017); (Nuswantara, Maulidi, & Pujiono, 2017); (Nuswantara & Ach, 2020).This study tries to explore in a very different situation where the emergency decision become priority so that welcome the fraudulent action. The result of this study will benefit not only in emergency situation but also may apply in regular one in a better way. It also gives insightful recommendation for government as a regulator to reformulate existing Goods/Services Procurement regulations comprehensively to anticipate any misconduct in unusual situation such as pandemic.The rapid and widespread of the virus forced the Indonesian government both at the central and regional levels to establish an emergency condition. On Wednesday, April 1, 2020, under President JokoWidodo (Jokowi) command, the central government declared an emergency status for the increasingly worrying outbreak of the COVID-19 corona virus. In almost a month, positive cases of the corona virus have touched the number 1,528 (www.detik.com). This forced the President to issue Presidential Decree No. 12/2020 concerning the Establishment of the Non-Natural Disaster Status COVID-19 as a National Disaster signed by President JokoWidodo on April 13, 2020. The enactment of this national disaster status shows that the state is here to protect its citizens in a real way and consistent with the dangers of exposure to the COVID-19 corona virus. Hence, emergency decision-making must be carried out as crucial role in relieving and reducing various losses and damages, such as such as losing jobs, deadness, and destructive protests (Zhang, et al, 2018).Immediate impact is required to prevent more serious damage. Because the impact that is felt has penetrated all fields, including the mortality, economy and social sectors (Supriatna, 2020)(Heuveline & Tzen, 2021). In the health and social sector, the government has to prevent the wider spread of new cases and treat patients who have been affected by Covid-19. This treatment requires infrastructure, medical materials and medicines that must be immediately provided by the government, both central and local governments. In this emergency, the procurement of goods and services handling