Procurement Ethics And Performance Accountability Report Quality: An Analysis Of LKjIP Kecamatan Medan Johor 2025

Petrus Anandra Hutahean; Hapipah Zahra Sirait; Galih Supraja

doi:10.55227/ijerfa.v4i4.464

Authors

Petrus Anandra Hutahean Department of Accounting, Universitas Pembangunan Panca Budi
Hapipah Zahra Sirait Department of Accounting, Universitas Pembangunan Panca Budi
Galih Supraja Department of Accounting, Universitas Pembangunan Panca Budi

DOI:

https://doi.org/10.55227/ijerfa.v4i4.464

Abstract

This study examines the relationship between procurement ethics and the quality of the Government Institution Performance Accountability Report (LKjIP) at Kecamatan Medan Johor for Fiscal Year 2025. Employing a qualitative descriptive approach through document analysis of LKjIP data, procurement documents, and secondary sources from e-procurement systems, the study evaluates five dimensions of procurement ethics: transparency, efficiency, integrity, healthy competition, and accountability. The findings demonstrate that consistent implementation of e-procurement, with an average budget efficiency rate of 13.2%, alongside zero deviation findings in procurement audits, has positively contributed to a high average performance achievement of 100.39%. The Community Satisfaction Index (IKM/CSI) reached 87.80, surpassing the target of 83.30 by 105.14%, and the SAKIP score improved to 67.50 (Good category). These results indicate that procurement ethics function as a structural pillar underpinning the substantive quality of LKjIP.

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