The purpose of this study was to test the effect of the application of the system of procurement of goods and services to the accountability of the performance of government agencies in preventing fraud Population and sample in this research is the whole apparatus of the Ministry of Religious Affairs Office of the Province of Papua and the Office of Religious districts / municipalities in Papua who have been involved directly in the procurement process goods and services in each agency. | The effect of procurement system and internal control system on accountability of instant performance in preventing fraud International Journal of Management IJM Volume 9 Issue 4 July August 2018 pp. 29 39 Article ID IJM_09_04_005 Available online at http ijm JType IJM amp VType 9 amp IType 4 Journal Impact Factor 2016 Calculated by GISI ISSN Print 0976-6502 and ISSN Online 0976-6510 IAEME Publication THE EFFECT OF PROCUREMENT SYSTEM AND INTERNAL CONTROL SYSTEM ON ACCOUNTABILITY OF INSTANT PERFORMANCE IN PREVENTING FRAUD Dian Nurlina Ministry of Religion Office of Papua Province Indonesia Syaikhul Falah and Meinarni Asnawi Faculty of Economics and Business Cendrawasih University Indonesia ABSTRACT The purpose of this study was to test the effect of the application of the system of procurement of goods and services to the accountability of the performance of government agencies in preventing fraud Population and sample in this research is the whole apparatus of the Ministry of Religious Affairs Office of the Province of Papua and the Office of Religious districts municipalities in Papua who have been involved directly in the procurement process goods and services in each agency. Methods of collecting samples by purposive sampling technique. Testing Data were analyzed by using PLS Partial Least Square by the number of respondents as many as 47 people. The results showed a significant effect for the influence of hypotheses are developed. The first hypothesis H1 provide evidence of the effect of procurement of goods and services provide value contribution to the accountability of agency performance by . The second hypothesis H2 gives an explanation that internal controls have a significant impact on increasing the accountability of agency performance. The third hypothesis H3 influence procurement of goods and services provide value contributes to the detection of fraud amounting to . The fourth hypothesis H4
