Chromebookgate: Normalisation Of Procurement Fraud And Its Impact On The Acceptance Of Educational Technology

  • Edih Abdul Hamid STIE Gema Widya Bangsa - Bandung
  • Tuntun Ariadi Sukanta STIE Gema Widya Bangsa
Keywords: Chromebookgate, procurement fraud, Broken Window Theory, Technology Acceptance Model, public governance.

Article Metrics

Abstract view : 440 times

Abstract

This study examines the Chromebookgate procurement scandal in Indonesia as a case of corruption-driven public sector fraud and its implications for the adoption of educational technology. Using a qualitative-conceptual approach with a case study strategy, the research relies on secondary data from audit reports, anti-corruption investigations, government documents, media coverage, and recent academic literature. The analysis is conducted within the frameworks of Broken Window Theory and the Technology Acceptance Model (TAM). The findings identify three major forms of fraud: price mark-up, non-compliance with technical specifications, and procedural irregularities involving conflicts of interest. These practices were tolerated and normalized within procurement governance, illustrating a “broken window” effect in which minor violations escalated into systemic corruption. Furthermore, the fraud undermined technology adoption in schools by reducing perceived usefulness, lowering perceived ease of use, and eroding public trust key constructs of TAM. The study contributes theoretically by integrating criminological and information systems perspectives to explain how procurement fraud not only generates financial losses but also diminishes the effectiveness of digital education policies. Practically, the results highlight the importance of zero tolerance toward procurement irregularities, the integration of technology acceptance evaluation in auditing, and stronger transparency and stakeholder participation in procurement governance. These insights are relevant for policymakers, auditors, and practitioners seeking to strengthen anti-fraud mechanisms and ensure the sustainability of digital transformation in education).

References

Bai, J., & Qiu, T. (2023). Automatic Procurement Fraud Detection with Machine Learning. ArXiv.
Davis, F. D. (1989). Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology. Management Information Systems Research Center, 13(3).
Gefen, Karahanna, & Straub. (2003). Trust and tam in online shopping: an integrated model. MIS Quarterly, 27(1), 51. https://doi.org/10.2307/30036519
Gunasegaran, M., Basiruddin, R., & Mohd Rizal, A. (2023). Detecting and Preventing Fraud in e-procurement of Public Sector: A Review, Synthesis and Opportunities for Future Research. International Journal of Academic Research in Business and Social Sciences, 13(1). https://doi.org/10.6007/ijarbss/v13-i1/15970
Johari, R. J., Faudzi, N. A. F. M., Hussin, S. A. H. S., Rosnidah, I., & Musyaffi, A. M. (2023). Procurement Fraud In The Public Sector: An Analysis Of Fraud Triangle Elements And Workplace Spirituality. Review of Economics and Finance, 21, 114–123. https://doi.org/10.55365/1923.x2023.21.12
Kelling, G. L., & Wilson, J. Q. (1982). Broken Windows: The police and neighborhood safety. The Atlantic Monthly.
Kelso, E., Soneji, A., Rahaman, S., Soshitaishvili, Y., & Hasan, R. (2024). Trust, Because You Can’t Verify: Privacy And Security Hurdles In Education Technology Acquisition Practices A Preprint. Arxiv. https://app.learnplatform.com/marketplace
Lyra, M. S., Damásio, B., Pinheiro, F. L., & Bacao, F. (2022). Fraud, corruption, and collusion in public procurement activities, a systematic literature review on data-driven methods. In Applied Network Science (Vol. 7, Issue 1). Springer Science and Business Media Deutschland GmbH. https://doi.org/10.1007/s41109-022-00523-6
McKee, A. J. (2025). Broken Windows Theory. In Encyclopedia Britannica.
Morgner, M., & Chêne, M. (2014). Public Procurement Topic Guide Compiled By The Anti-Corruption Helpdesk. www.transparency.org
Murray, J. G. (2014). Procurement Fraud Vulnerability: A Case Study. EDPACS, 49(5), 7–17. https://doi.org/10.1080/07366981.2014.920669
Ningsih, L., Haliah, & Nirwana. (2023). Determinant of Fraud Prevention in Public Procurement of Goods and Services: A Systematic Literature Review. International Journal of Economic Social and Technology, 2(1).
OECD. (2020). OECD Public Integrity Handbook. https://doi.org/10.1787/ac8ed8e8-en
OECD. (2025). Implementing the OECD Recommendation on Public Procurement in OECD and Partner Countries (OECD Public Governance Reviews). OECD Publishing. https://doi.org/10.1787/02a46a58-en
Schneider dos Santos, E., Machado dos Santos, M., Castro, M., & Tyska Carvalho, J. (2025). Detection of fraud in public procurement using data-driven methods: a systematic mapping study. In EPJ Data Science (Vol. 14, Issue 1). Springer Science and Business Media Deutschland GmbH. https://doi.org/10.1140/epjds/s13688-025-00569-3
Smith, C. D. (2022). A Study of Public Procurement Fraud. In C. D. Smith (Ed.), White-Collar Crime and the Public Sector: An Interdisciplinary Approach to Public Procurement Fraud (pp. 47–64). Springer International Publishing. https://doi.org/10.1007/978-3-031-12567-6_6
Suardi, I., Rossieta, H., Djakman, C., & Diyanty, V. (2024). Procurement governance in reducing corruption in the indonesian public sector: a mixed method approach. Cogent Business and Management, 11(1). https://doi.org/10.1080/23311975.2024.2393744
Sukarno, M., Rodriguez, M. J., & Nursamsiyah, N. (2024). E-Government Development on Control Corruption: A Lesson Learned from Singapore. Journal of Governance and Public Policy, 11(3), 271–286. https://doi.org/10.18196/jgpp.v11i3.21447
Transparancy International. (2025). Clean contracting for sustainable development. https://www.transparency.org/en/publications/sustainable-development-public-procurement-and-corruption
voi.id. (2025). Pengadaan Chromebook Tak Sesuai Kebutuhan Pertegas Anggapan Sektor Pendidikan Paling Rawan Korupsi. https://voi.id/bernas/488488/pengadaan-chromebook-tak-sesuai-kebutuhan-pertegas-anggapan-sektor-pendidikan-paling-rawan-korupsi
Yanuarisa, Y., Irianto, G., Djamhuri, A., & Rusydi, M. K. (2025). Exploring the internal audit of public procurement governance: a systematic literature review. Cogent Business and Management, 12(1). https://doi.org/10.1080/23311975.2025.2485411
Yin, R. K. (2017). Case Study Research and Applications: Design and Methods. SAGE Publications. https://books.google.co.id/books?id=uX1ZDwAAQBAJ
Yuslina, R., Kuntadi, C., & Fahrinda, Y. (2023). Literature Review: The Effect of E-Procurement Role, Procurement Ethics, and Human Resources Quality on Fraud Prevention in Goods/Services Procurement. Dinasti International Journal Of Digital Business Management, 4(3). https://doi.org/10.31933/dijdbm.v4i3
Published
2025-10-02
How to Cite
Edih Abdul Hamid, & Tuntun Ariadi Sukanta. (2025). Chromebookgate: Normalisation Of Procurement Fraud And Its Impact On The Acceptance Of Educational Technology. Jurnal Akuntansi, Manajemen Dan Ilmu Ekonomi (Jasmien), 5(05), 739-748. https://doi.org/10.54209/jasmien.v5i05.1676