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"Skripsi ini menganalisis implementasi aplikasi whistleblowing system di Kementerian Keuangan dalam kaitannya dengan upaya penerapan good public governance di Kementerian Keuangan. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif. Hasil penelitian menunjukkan masih perlu ditingkatkan kegiatan sosialisasi secara intensif, perlunya penambahan jumlah helpdesk dan auditor di Inspektorat Bidang Investigasi, diperlukannya pemisahan fungsi perlindungan pelapor dan investigasi, serta perlunya evaluasi oleh pihak independen untuk memungkinkan perbaikan dan penyempurnaan Whistleblowing System.

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The aim of this study is to analyze the application of Whistleblowing System at Ministry of Finance as a part of implementation of good public governance at the Ministry of Finance. The purpose of this study is to understand how Ministry of Finance manages and uses the tips, complaints, and informations from whistleblowers, and how they follow up these informations, then being analyzed by comparing with the theories related. This analyze will help the Ministry of Finance to identify changes and improvements that should be made to increase the performance of Whistleblowing System. This research is qualitative descriptive interpretative. The data were collected by means of deep interview. The author suggests that Ministry of Finance should do a massive socialization of this system, add more staffs in helpdesk and auditor position, segregate function of whistleblower protection and audit, and evaluate Whistleblowing System by using an independent evaluator in order to increase the performance of this system."

"Penelitian ini bertujuan untuk menganalisis penerapan whistleblowing system yang dilakukan oleh Kementerian Keuangan. Whistleblowing System merupakan salah satu alat deteksi yang dapat mengungkap tindakan kecurangan di Kementerian Keuangan. Penelitian ini berfokus pada penerapan whistleblowing system yang dimiliki oleh Kementerian Keuangan serta bagaimana peranan whistleblowing system tersebut sebagai bagian dari pelaksanaan pengendalian intern serta sebagai upaya untuk mewujudkan good public governance di Kementerian Keuangan. Penerapan whistleblowing system di Kementerian Keuangan telah memenuhi unsur-unsur pedoman whistleblowing system serta asas-asas good public governance.

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This study aims to analyze the implementation of a whistleblowing system ini the Ministry of Finance. The Whistleblowing System is one of the tools that can detect frauds at the Ministry of Finance. This study focussion on the whistleblowing system held by the Ministry of Finance and how is the role of whistleblowing system as part of internal control and also as an implementation of good public governance in the Ministry of Finance. The implementation of whistleblowing system in the Ministry of Finance has fulfilled the elements of the whistleblowing system guidelines as well as the principles of good public governance."

"Skripsi ini membahas tentang evaluasi penerapan Whistleblowing System (WBS) dalam mendorong implementasi Good Public Governance (GPG) di Kementerian Koordinator Bidang Perekonomian (Kemenko Perekonomian). Penelitian ini menggunakan Pedoman Sistem Pelaporan Pelanggaran (PSPP) serta Pedoman Umum Governansi Sektor Publik Indonesia (PUGSPI) yang diterbitkan oleh KNKG sebagai kerangka evaluasi. Metode yang digunakan dalam penelitian ini adalah metode kualitatif dengan pendekatan studi kasus. Data diperoleh melalui studi dokumentasi dan wawancara. Hasil penelitian menunjukan bahwa implementasi WBS di Kemenko Perekonomian dari beberapa aspek belum sepenuhnya sesuai PSPP. Aspek perawatan menjadi aspek yang implementasinya paling rendah, dibandingkan kedua aspek lainnya. Namun demikian, penelitian ini juga menunjukkan hasil implementasi WBS memberikan dampak positif bagi upaya tercapainya GPG di Kemenko Perekonomian sesuai kerangka PUGSPI. Untuk lebih meningkatkan efektivitas penerapan WBS dalam mendorong GPG, penelitian ini merekomendasikan agar Kemenko Perekonomian melakukan benchmarking sistem WBS ke Kementerian/Lembaga lain, menunjuk pegawai yang kompeten dalam mengelola WBS, melakukan sosialisasi rutin mengenai WBS, meningkatkan kewenangan unit pengelola WBS dan melakukan pelatihan pengelolaan laporan WBS secara berkala. Keterbatasan dalam penelitian ini yaitu data laporan pelaksanaan WBS yang bersifat rahasia, keterbatasan dalam penilaian kompetensi anggota unit pengelola WBS serta potensi bias dari narasumber karena wawancara hanya dilakukan kepada pihak pengelola WBS dan internal Kemenko Perekonomian.

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This study aims to evaluate the implementation of the Whistleblowing System (WBS) in encouraging the application of Good Public Governance (GPG) at the Coordinating Ministry for Economic Affairs (Kemenko Perekonomian). This research uses the Guidelines for the Violation Reporting System (PSPP) and the General Guidelines for Indonesian Public Sector Government (PUGSPI) issued by the KNKG as evaluation framework. The method used in this research is qualitative method with a case study approach. Data was obtained through documentation studies and interviews. The results showed that the implementation of WBS in the Coordinating Ministry for Economic Affairs, consisting of several aspects, was not fully compliant with the existing guidelines in the PSPP. Maintenance is the aspect with the lowest implementation in the Coordinating Ministry for Economic Affairs, compared to the other two aspects. However, this research also shows the results of the implementation of this WBS have positive impact on the attempts to achieve GPG at the Coordinating Ministry for Economic Affairs. To improve the effectiveness of WBS in encouraging GPG, this study recommends the Coordinating Ministry for Economic Affairs to benchmark the WBS System in other Ministries/Institutions, appoint employees who are competent in managing WBS, conduct routine campaign about WBS, increase the authority of WBS management units and conduct training about WBS management periodically. Limitations in this study are the confidentiality of WBS implementation report data, limitations in assessing the competence of WBS management unit members and potential bias from informants because interviews are only conducted to WBS managers and the internal Coordinating Ministry for Economic Affairs unit."

"Tesis ini membahas tentang konsep whistleblowing system dalam birokrasi pemerintah di Indonesia. Hal ini menarik diperbincangkan dengan dua alasan, pertama, maraknya tindak pidana korupsi akhir-akhir ini yang notabene terjadi didalam birokrasi, menempatkan whistleblowing system menjadi sarana yang memberikan solusi bagi pelapor untuk menyampaikan laporan atas pelanggaran yang diketahuinya secara aman. Kedua, whistleblowing system sendiri masih terbilang baru di Indonesia dan meskipun beberapa lembaga negara serta lembaga pemerintah telah menerapkannya, kenyataannya whistleblowing system belum secara merata diterapkan pada semua lembaga negara dan lembaga pemerintah baik di lapangan kekuasan eksekutif, legislatif maupun judikatif. Whistleblowing system menjadi penting karena dapat dijadikan sebagai early warning system bagi penyelenggara negara terhadap potensi-potensi dampak masif dari suatu pelanggaran yang terjadi dalam birokrasi. Whistleblowing system dalam kasus-kasus tindak pidana korupsi berpotensi untuk mengungkap tindak pidana korupsi yang terjadi dilingkungan birokrasi sehingga pelaku dapat diproses sesuai dengan ketentuan hukum serta kerugian negara akibat pelanggaran yang terjadi dapat dikembalikan kepada negara. Whistleblowing system juga penting untuk mewujudkan good governance yang dicita-citakan dalam reformasi birokrasi Indonesia. Dalam menyusun tesis ini, Penulis menggunakan metode penelitian yuridis-normatif yaitu melakukan studi hukum yang dalam implementasinya selalu dibingkai oleh dotrin-doktrin hukum. Kesimpulan yang diperoleh dari penelitian ini yaitu tidak ada konsep whistleblowing system yang secara tegas diatur dalam peraturan perundang-undangan di Indonesia saat ini, namun sebenarnya telah ada lembaga negara dan lembaga pemerintah yang dapat berperan dalam mewujudkan whistleblowing system yang ideal dan mampu berperan dalam mewujudkan Tata Kepemerintahan Yang Baik (Good Governance).

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This thesis discusses the concept of whistle blowing systems in the government bureaucracy in Indonesia. Whistle blowing system is becoming important, because it can be an early warning system for state officials on the potential impact of massive violations within the bureaucracy. Whistle blowing system, in cases of corruption, has the potential to reveal its cases that occurred within the bureaucracy, so that the perpetrators can be processed in accordance with the provisions of law and the losses caused by its occurrence may be returned to the state. Whistle blowing system is also important for creating good governance which is be desired in the Indonesian bureaucratic reform. In preparing this thesis, the author uses juridical-normative research methods by conducting legal research in which in its implementation is always framed by the doctrines of law. The conclusions derived from this study is the absence of the concept of whistle blowing system that is strictly regulated in the legislation in Indonesia at this time, but in practice, there are some state institutions and government agencies that may have roles in creating the ideal whistle blowing system and able to participate in creating the Good Governance."

"Penelitian ini bertujuan untuk mengetahui implementasi whistleblowing system di Direktorat Jenderal Bea dan Cukai Kementerian Keuangan Republik Indonesia. Konsep yang digunakan dalam penelitian adalah terkait dengan good governance yang berfokus pada akuntabilitas dan partisipasi, serta konsep whistleblowing system. Penelitian kualitatif ini melakukan pengumpulan data dengan wawancara mendalam dan studi dokumen. Hasil penelitian ini menemukan bahwa implementasi whistleblowing system di lingkungan Direktorat Jenderal Bea dan Cukai dilakukan melalui Sistem Pengaduan Masyarakat. Akuntabilitas dan partisipasi mempengaruhi penerapan whistleblowing system. Whistleblowing system di Direktorat Jenderal Bea dan Cukai masih mengalami beberapa hambatan yang dihadapi dalam penerapan. Hambatan tersebut diakibatkan oleh tidak adanya panduan yang jelas dalam menindaklanjuti pengaduan, kurangnya sosialisasi, serta belum adanya evaluasi secara menyeluruh yang dilakukan oleh Direktorat Jenderal Bea dan Cukai.

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This qualitative study describes the implementation of whistleblowing system in Directorate General of Customs and Excise. Concepts used in the study is related to concept of good governance that focuses on accountability and participation, as well as the concept of whistleblowing system. Data have been collected from in-depth interviews and studying related published document. This research finds that the implementation of whistleblowing system in Directorate General of Customs and Excise is conducted by Society Complain System. Accountability and participation affect the application of the whistleblowing system. Whistleblowing system at the Directorate General of Customs and Excise are still experiencing some barrier encountered in the implementation. Although the implementation of whistleblowing system is considered to have been effective when viewed from the achievement of the goal, but there are still some barriers faced. The barriers caused by the absence of clear guidance to follow up complaints, lack of socialization, as well as the lack of a thorough evaluation conducted by the Directorate General of Customs and Excise."

"Karya akhir ini bertujuan untuk menganalisis best practice yang dilakukan dalam penerapan Whistle Blowing System (WBS) di Indonesia dan untuk menganalisis penerapan Whistle Blowing System pada Kementerian Pekerjaan Umum dan Perumahan Rakyat. Karya akhir ini menggunakan metode kualitatif dan bersifat deskriptif analitis. Hasil karya akhir ini menunjukkan bahwa terdapat 8 (delapan) best practice penerapan Whistle Blowing System (WBS) di Indonesia. Kementerian Pekerjaan Umum dan Perumahan Rakyat (PUPR) telah menerapkan Whistle Blowing System berdasarkan best practice penerapan WBS di Indonesia, walaupun masih terdapat kelemahan dalam pelaksanaannya, khususnya pada perlindungan pelapor, unit pelaksana WBS, dan pemberian penghargaan. Penelitian ini mengajukan beberapa saran perbaikan penerapan WBS di lingkungan Kementerian PUPR agar WBS kementerian terlaksana secara efektif dan efisien.

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The objectives of this study are to analyze Whistle Blowing System (WBS) best practice in Indonesia and to analyze how WBS practiced in Kementerian Pekerjaan Umum dan Perumahan Rakyat?s (PUPR). This study uses qualitative method with descriptive analysis approach. The result of this study shown that there are 8 (eight) Whistle Blowing System best practice in Indonesia. Kementerian Pekerjaan Umum dan Perumahan Rakyat has been apply WBS based on Whistle Blowing System best practice in Indonesia, but still there are weaknesses to apply WBS, especially at protection of the whistleblower, WBS execution unit, and reward. This study proposes some suggestions to improve the implementation of WBS practice in Kementerian PUPR, so that WBS practice in Kementerian PUPR will be done effectively and efficiently."

"Perusahaan yang ingin mencapai tujuannya memerlukan tata kelola perusahaan yang baik. Salah satu instrumen pendukungnya adalah whistleblowing system. Namun masih banyak kasus fraud yang terjadi di sektor privat. Oleh karena itu penerapan WBS dianggap perlu disediakan guna menjadi media pelaporan yang menjamin kerhasaiaan whistleblower. Penelitian ini bertujuan untuk menganalisis whistleblowing system atau sistem pelaporan pelanggaran di PT. X yaitu salah satu Perusahaan yang bergerak di bidang perbankan. Penelitian ini menggunakan pedoman yang dikeluarkan oleh KNKG untuk mendeskripsikan penerapan whistleblowing system pada PT.X. Lebih lanjut penelitian ini juga menjelaskan efektifitas whistleblowing system untuk mencegah terjadinya fraud pada perusahaan. Penelitian ini menggunakan metode kualitatif dan metode deskriptif analitis. Instrumen yang digunakan adalah wawancara dan kuisoner. Hasil penelitian menunjukkan bahwa implementasi whistleblowing system di PT.X sudah sesuai dengan aspek-aspek whistleblowing system yang diterbitkan oleh Komite Nasional Kebijakan Governance (KNKG) namun masih terdapat beberapa kelemahan. Kelemahan-kelemahan ini termasuk adanya pegawai yang tidak mau mengambil melaporkan ke whistleblowing system dan belum ada sistem penghargaan kepada pelapor. Whistleblowing system pada PT.X juga sudah berjalan cukup efektif untuk mencegah kecurangan. Penelitian ini juga memberikan saran untuk penyempurnaan penerapan whistleblowing system pada PT.X. Untuk dapat mengatasi kelemahan-kelemahan tersebut, ada beberapa strategi atau langkah yang dapat diambil PT.X untuk meningkatkan efektifitas whistleblowing system yaitu menyusun mekanisme penghargaan bagi pelapor dan menyusun mekanisme Pendidikan dan pelatihan yang berkelanjutan

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Companies that want to achieve their goals need good corporate governance. One of the supporting instruments is a whistleblowing system. However, there are still many fraud cases that occur in the private sector. Therefore, it is deemed necessary to implement a WBS in order to become a reporting medium that guarantees the confidentiality of whistleblowers. This research aims to analyze the whistleblowing system or violation reporting system at PT. X is a company operating in the banking sector. This research uses guidelines issued by the KNKG to describe the implementation of the whistleblowing system at PT. Furthermore, this research also explains the effectiveness of the whistleblowing system in preventing fraud in companies. This research uses qualitative methods and analytical descriptive methods. The instruments used were interviews and questionnaires. The research results show that the implementation of the whistleblowing system at PT. These weaknesses include employees who do not want to report to the whistleblowing system and there is no reward system for whistleblowers. The whistleblowing system at PT.X has also been running quite effectively to prevent fraud. This research also provides suggestions for improving the implementation of the whistleblowing system at PT. To be able to overcome these weaknesses, there are several strategies or steps that PT. Companies that want to achieve their goals need good corporate governance. One of the supporting instruments is a whistleblowing system. However, there are still many cases of incidents occurring in the private sector. This research aims to analyze the whistleblowing system or complaint handling system at PT. X is a company operating in the banking sector. This research uses qualitative methods and analytical descriptive methods. The instruments used were interviews and questionnaires. The research results show that even though the whistleblowing system is implemented at PT. X has done well, there are still some weaknesses. These weaknesses include the absence of employees who do not want to accept reporting to the whistleblowing system and there is no system provided to whistleblowers. This research also provides suggestions for improving the implementation of the whistleblowing system at PT.X."

"ABSTRAKPenelitian ini bertujuan untuk mengetahui proses bisnis dan sistem pengelolaanpengaduan yang berjalan di BPKP, menganalisis proses bisnis dan sistempengelolaan pengaduan yang berjalan di BPKP serta mengusulkan rancangansistem pengelolaan pengaduan dan mekanisme penanganan pengaduan untukBPKP melalui media website. Sistem pengelolaan pengaduan ini merupakanperwujudan dari peraturan pemerintah berdasarkan surat edaran Kemenpan-RBdan Peraturan Kemenpan-RB. Tujuan perancangan sistem ini adalah untukperbaikan organisasi dengan mewujudkan apa yang menjadi visi, misi, nilai BPKP(PIONIR) dan moto BPKP sehingga tercipta good governance dan cleangovernment. Metode yang digunakan untuk merancang sistem pengelolaanpengaduan ini adalah 4 tahap awal dari metode FAST. Tahapan yang digunakantahap scope definition, tahap problem analysis, tahap requirement analysis dantahap logical design. Dalam tahap scope definition sampai dengan requirementanalysis menghasilkan aktivitas yang dipertahankan, aktivitas yang ditambah dankerangka kerja PIECES yang kemudian diturunkan menjadi analisis kebutuhandan analisis fitur. Pada logical design dibuat diagram usecase, deskripsi usecase,diagram fungsi dekomposisi, diagram konteks, diagram aliran data, spesifikasiproses, diagram hubungan entitas, kamus data dan antarmuka pengguna menurutmetode pengembangan sistem dari Whitten dan Bentley. Hasil analisis adalahperancangan sistem informasi pengelolaan pengaduan berbasis website yangterdiri dari 15 tampilan user interface yaitu beranda, kirim pengaduan, registerpelapor, berita terbaru, kontak, verifikasi pengaduan, register umum penerimaanpengaduan, surat jawaban, laporan tindak lanjut, monitoring tindak lanjut,monitoring penanganan, surat permintaan perlindungan, surat respon cepat,laporan penanganan, surat usulan pemberian penghargaan. User pada sistem iniyang menjadi adalah pelapor (termasuk di dalamnya pejabat penerima pengaduandi Unit Kerja) dan pejabat penerima pengaduan di Inspektorat.

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ABSTRACTThis research aims to determine and analyze the business process andwhistleblowing system that runs on BPKP, as well as to propose a draft forwhistleblowing system and complaint handling mechanisms for BPKP throughmedia websites. This whistleblowing system is a manifestation of governmentregulations by circular letter and regulations from Kemenpan-RB. The purpose ofthis system designation is to improve the organization towards the vision, mission,values BPKP (PIONIR) and motto of BPKP so as to create good governance andclean government. The method used in the designation of whistleblowing systemis the 4 early stages of FAST methodology, namely scope definition stage,problem analysis stage, requirement analysis stage and logical design stage. Scopedefinition stage until requirement analysis produce maintained activities,additional activities and PIECES framework which later be derived as arequirement analysis and features analysis. In the logical design stage, usecasediagram, usecase description, functional decomposition diagram, context diagram,data flow diagram, process specification, entity relationship diagram, datadictionary and user interface are made according to the method of Whitten andBentley. The results of the analysis is a design of whistleblowing system beingbased on website which consists of 15 user interface namely home, send thecomplaint, the complainant registers, latest news, contacts, verification ofcomplaints, general admission registers complaint, answer letters, follow-upreport, monitoring the follow-up, handling monitoring, protection request letter,rapid response letter, handling complaint report, and proposal award letter. Usersof the system are the informant (including the complaint receiver official in workunit), inspector, and complaint receiver official in Inspectorate."

"Penelitian ini dilakukan dengan tujuan untuk memperoleh bukti empiris tentang pengaruh komitmen profesional dan sosialisasi antisipatif terhadap perilaku whistleblowing pada mahasiswa akuntansi di FEB UI. Data yang telah berhasil dikumpulkan akan diolah menggunakan multiple regression di SPSS versi 23. Hasil penelitian menunjukkan bahwa komitmen Profesional dan Sosialisasi Antisipatif mempengaruhi perilaku Whistleblowing pada mahasiswa akuntansi di FEB UI, yaitu semakin besar Komitmen Profesional dan Sosialisasi Antisipatif, semakin besar perilaku mahasiswa untuk melakukan Whistleblowing.

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This research aims to obtain empirical evidence regarding the influence of professional commitment and anticipatory socialization towards whistleblowing among undergraduate accounting students, specifically, to those who are enrolled as a student in FEB UI. The collected data will be analyzed using multiple regressions using SPSS version 23.

The results indicated that professional commitment and anticipatory socialization affect whistleblowing intentions among undergraduate accounting students in FEB UI, suggesting that the higher the professional commitment and anticipatory socialization, the higher the intentions to blow a whistle among the students."

"ABSTRAKNama : Handayani GunawanProgram Studi : Pascasarjana Ilmu ManajemenJudul Tesis : Pengaruh Struktur Kepemilikan dan Tata Kelola Perusahaan terhadap Kemungkinan Penerapan Whistleblowing System di IndonesiaPembimbing : Dr. Cynthia Afriani S.E., M.ETesis ini bertujuan untuk melihat probability dari struktur kepemilikan serta corporate governance terhadap pengungkapan whistleblowing system di Indonesia. Dengan menggunakan binary logit model dimana variabel struktur kepemilikan memiliki probability bagi perusahaan untuk mengungkapkan whistleblowing system. Berdasarkan hasil yang didapatkan hanya variabel FOR struktur kepemilikan yang tidak memiliki nilai signifikan, sedangkan persentase kepemilikan lainnya signifikan. Variabel pada corporate governance dengan melihat boardroom characteristic dari perusahaan sampel setelah kebijakan whistleblowing system diberlakukan untuk setiap perusahaan, memiliki nilai yang signifikan kecuali untuk variabel BOC dan MEETING, dimana variabel tersebut memiliki pengaruh positif terhadap probability perusahaan memiliki whistleblowing system. Berdasarkan hasil yang didapatkan dari penelitian konsentrasi persentase kepemilikan saham sangat mempengaruhi probability adanya whistleblowing system pada perusahaan karena pemegang saham memiliki hak voting yang bisa mempengaruhi pengambilan keputusan terutama penetapan mekanisme corporate governance dalam penggunaan tool whistleblowing system pada laporan tahunan. Di samping itu, masih banyak perusahaan yang masih belum memenuhi kewajiban dalam memenuhi peraturan yang di Bapepam dan OJK pada pengungkapan whistleblowing system. Kata kunci:Struktur kepemilikan, corporate governance, whistleblowing, whistleblowing system

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ABSTRACTName Handayani GunawanStudy Program Graduate Management ScienceTitle Ownership Structure, Corporate Governance, and Whistleblowing System in IndonesiaCounsellor Dr. Cynthia Afriani S.E., M.E This thesis aims to see the probability of ownership structure, corporate governance to disclosure about whistleblowing system in Indonesia. By using binary logit model where the ownership structure has probability to use whistleblowing system. Based on the result, only FOR variabel not significant but the others variable significant. Then the result for corporate governance by using boardroom characteristics after Bapepam and OJK made policy about whistleblowing system, only two variables have significant value and positively impact the probability of the company has whistleblowing system. Overall, the result shows that percentage of owenership from the company negatively impact the probability of the company to use whistleblowing system. Because majority shareholders have voting rights so they can decide the policy and make their own decision especially for corporate governance mechanism to use tool whistleblowing system at annual report. Most of the company from the sample still not implement the regulation yet. Keywords Ownership structure, corporate governance, whistleblowing, whistleblowing system"