Governance Mechanisms and Public Asset Integrity: The Role of E-Governance, SPIP, and Whistleblowing
Keywords:
E-Governance, SPIP, Whistleblowing System, Asset Management, Fraud Prevention.Abstract
This study aims to examine the influence of E-Governance, Government Internal Control System (SPIP), and Whistleblowing System implementation on asset management practices and their implications for asset fraud prevention in local governments. The research focuses on regency and city governments in West Java and East Java provinces, Indonesia. Employing a quantitative approach with a survey method, data were collected from 352 respondents across 65 local governments. Partial Least Squares Structural Equation Modeling (PLS-SEM) was used for data analysis. The findings indicate that the implementation of E-Governance and SPIP significantly and positively influences asset management. Furthermore, E-Governance, SPIP, the Whistleblowing System, and asset management implementation significantly contribute to asset fraud prevention. This study highlights the critical role of governance mechanisms and digital public services in enhancing transparency, asset security, and fraud mitigation within decentralized governmental systems. These findings are expected to contribute to the advancement of public governance practices, particularly in developing countries.
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