Factors Supporting the Success of the Whistleblowing System in Public Sector: Case Study of the Institution XYZ

Basrifan Arief Bakti, Dwi Hartanti

Abstract


To achieve good and clean governance, good governance is required. One of the supporting instruments is the whistleblowing system. However, there are still many cases of fraud in the public sector. This final paper aims to analyze the whistleblowing system or the complaint handling system in the Institution XYZ, which is one of the Government Internal Supervisory Apparatuses (APIP). This final work uses qualitative and descriptive analytical methods. The instruments used are interviews and questionnaires. The results of the study indicate that although the implementation of the whistleblowing system at Institution XYZ has been adequate, there are still some weaknesses. These weaknesses include the presence of employees who do not want to take advantage of the whistleblowing system and the provision of award the whistleblower. This research also provides suggestions for improving the implementation of the whistleblowing system at Institution XYZ in the future. 


Keywords


internal control; whistleblowing system; fraud

Full Text:

PDF

References


Angelia, N. (2020). Analysis of Community Institution Empowerment as a Village Government Partner in the Participative Development Process. Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 3 (2): 1352-1359.

Association of Certified Fraud Examiner. (2014). Report to The Nation on Occupational Fraud and Abuse. Austin: Author.

Dama, M., et.al. (2021). Implementation of Green Government by the Regional Government of East Kalimantan Province as a Form of Ecological Principles (Case Study of the Impact of the Implementation of Coal Mining Policy in Samarinda City). Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4 (3): 4445-4457.

Badan Pengawasan Keuangan dan Pembangunan. (2013). Peraturan Kepala Badan Pengawasan Keuangan dan Pembangunan Nomor 32 Tahun 2013 tentang Sistem Pengelolaan Pengaduan di Lingkungan Badan Pengawasan Keuangan dan Pembangunan. Jakarta: Author.

Badan Pengawasan Keuangan dan Pembangunan. (2016). Peraturan Kepala Badan Pengawasan Keuangan dan Pembangunan Nomor 2 Tahun 2016 tentang Mekanisme Penanganan Pengaduan. Jakarta: Author.

Komite Nasional Kebijakan Governance. (2008). Pedoman Sistem Pelaporan Pelanggaran – SPP (Whistleblowing System – WBS). Jakarta: Author.

Kusuma, A.A.. (2016). Analisis Whistleblowing System pada Bank XYZ. Tesis, Fakultas Ekonomi dan Bisnis Universitas Indonesia, Jakarta.

Pemerintah Republik Indonesia. (2008). Peraturan Pemerintah Nomor 60 Tahun 2008 tentang Sistem Pengendalian Intern Pemerintah (SPIP). Jakarta: Author

Presiden Republik Indonesia. (2020). Peraturan Presiden Nomor 18 Tahun 2020 tentang Rencana Pembangunan Jangka Menengah Nasional Tahun 2020 – 2024. Jakarta: Pemerintah Republik Indonesia.

Semendawai, Abdul Haris, et. al.. (2011). Memahami Whistleblower. Jakarta: Lembaga Perlindungan Saksi dan Korban (LPSK).

Sinurat, Dumaris. (2017). Reviu Penerapan Whistleblowing System pada Kementerian Pekerjaan Umum dan Perumahan Rakyat. Tesis, Fakultas Ekonomi dan Bisnis Universitas Indonesia, Jakarta.




DOI: https://doi.org/10.33258/birci.v5i1.3612

Article Metrics

Abstract view : 70 times
PDF - 43 times

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

 

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.