Evaluasi Penerapan Whistleblowing System Pada PT X
DOI:
https://doi.org/10.37385/msej.v5i1.4078Keywords:
Evaluation, Whistleblowing System, Internal FraudAbstract
Companies that want to achieve their goals need good corporate governance. One of the supporting instruments is the whistleblowing system. However, there are still many fraud cases that occur in the private sector. This study aims to analyze the whistleblowing system or complaint handling system at PT X, which is one of the companies engaged in banking. This research uses qualitative methods and analytical descriptive methods. The instruments used are interviews and questionnaires. The results showed that although the implementation of the whistleblowing system at PT X has been carried out well, there are still some weaknesses. These weaknesses include employees who do not want to take reports to the whistleblowing system and there is no reward system for whistleblowers. This research also provides suggestions for improving the implementation of the whistleblowing system at PT.X.
References
Association of Certifieid Fraud Examiner. (2022). Report to Thei Nation on Occupational Fraud and Abuse. Auistin: Auithor.
Bakti, B. A. (2021). Evaluasi Whistleblowing System pada Lembaga XYZ. Tesis, Fakultas Ekonomi dan Bisnis Universitas Indonesa, Jakarta.
Bakti, B. A., & Hartanti, D. (2022). Factors Suipporting thei Suicceiss of thei Whistleblowing System in Public Seictor: Casei Stuidy of the Institution XYZ. Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 5(1), 346-358.
Fauiziyah, Z. P., & Prabawani, B. (2020). Analisa Penerapan Whistleblowing System pada PT TASPEN (PERSERO)/110/adbis/2020. Doctoral disseirtation, Faculty of Social and Political Science.
Komitei Nasional Kebijakan Goveirnance. (2008). Pedoman Sistim Pelaporan Pelanggaran – SPP (Whistleblowing Systeim – WBS). Jakarta: Auithor
Kuisuima, A.A.. (2016). Analisis Whistleblowing Systeim pada Bank XYZ. Teisis, Fakuiltas Eikonomi dan Bisnis Uiniveirsitas Indoneisia, Jakarta.
MacGregor, J., Robinson, M., & Stuebs, M. (2014). Creating an effective whistleblowing environment. Strategic Finance, 95(9), 35.
Maharani, A. D., & Djasuli, M. (2022). Analisis Penerapan Whistleblowing System Guna Menciptakan GCG Perusahaan BUMN Bidang Jasa Asuransi Di Indonesia. Media Komunikasi Ilmu Ekonomi, 39(2), 118-132.
Moeller, R. R. (2016). Brink's Modern Internal Auditing 8th edition a Common Body of Knowledge. New Jersey: John Wiley & Sons, Inc.
Odhiambo, M. A. (2022). Evaluation of the effectiveness of whistleblowing as a corruption intervention mechanism in the public sector: the case of Mombasa Ethics and Anti-Corruption Commission in Kenya (Doctoral dissertation, Africa Nazarene University).
Poerwandari, E. K. (2007). Pendekatan kualitatif: Penelitian perilaku manusia. Depok: Lembaga Pengembangan Sarana Pengukuran dan Pendidikan Psikologi (LPSP3), Fakultas Psikologi UI, 20, 11-20.
Seimeindawai, Abduil Haris, eit. al.. (2011). Meimahami Whistleibloweir. Jakarta: Leimbaga Peirlinduingan Saksi dan Korban (LPSK)
Sinuirat, Duimaris. (2017). Reviu Penerapan Whistleiblowing Systeim pada Keimeinteirian Peikeirjaan Uimuim dan Peiruimahan Rakyat. Teisis, Fakuiltas Eikonomi dan Bisnis Uiniveirsitas Indoneisia, Jakarta