KURNIAWAN, RAKA ADITYO (2022) ANALISIS PEMANFAATAN WHISTLEBLOWING SYSTEM (WBS) BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN (BPKP) SEBAGAI ALAT PENGAWASAN INTERNAL. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Tujuan dari penelitian ini adalah untuk mengetahui bagaimana cara Badan Pengawasan Keuangan dan Pembangunan (BPKP) mengungkap adanya indikasi pelanggaran yang terjadi baik di lingkungan BPKP maupun di luar BPKP dengan menggunakan Whistleblowing System (WBS). Secara rinci, penelitian ini menjelaskan mekanisme pelaporan dan penanganan pengaduan lewat WBS BPKP oleh Inspektorat BPKP. Selain itu, penelitian ini juga menjelaskan tentang perkembangan pelaporan dengan menggunakan WBS BPKP dari tahun ke tahunnya. Untuk mendapatkan data dan informasi terkait hal tersebut, penelitian ini menggunakan metode kualitatif dengan melakukan wawancara mengenai proses bisnis WBS di BPKP bersama pejabat terkait. Dalam prosesnya, pelaporan dengan menggunakan WBS BPKP membuat Inspektorat BPKP dapat secara objektif melakukan tugasnya tanpa ada tekanan dan intervensi dari pihak mana pun. Pelaporan indikasi tindakan pelanggaran melalui WBS BPKP terus mengalami peningkatan dimana saluran pengaduan yang paling banyak diminati oleh whistleblower adalah website resmi WBS BPKP. Peningkatan ini bisa terjadi karena whistleblower dapat melaporkan pengaduannya secara anonim tanpa harus takut identitasnya terbongkar./ The purpose of this research is to find out how the Development Finance Comptroller (BPKP) revealed indications of violations that occurred both within BPKP and outside BPKP by using Whistleblowing System (WBS). Specifically, the need of this research is to explain mechanism of report and to handling complaints throughout WBS BPKP by the Inspectorate of BPKP. Above that, this research also elucidates regarding the development of report with using WBS BPKP throughout the years. To obtain the data and information that connected to those mentioned before, qualitative method is the right answer for this research with doing interviews about the WBS business profess in BPKP with its Inspectorate Officials. Through the process, the report with using BPKP can be objectively doing its assignment without any pressure and intervention from any party. Indications of violations as reported by whistleblower throughout WBS BPKP continues to escalate where the official website of WBS BPKP is chosen as the most favorite channel to report for whistleblower. This increase can arise because whistleblower can report their complaints anonymously without having to fear that their identities will be exposed.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Whistleblowing System, Internal Control, Special Purpose Audit, Whistleblowing System, Pengendalian Internal, Audit Tujuan Tertentu |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting > 657.45 Auditing PKN STAN Subject Area > Audit |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 25 Jul 2023 06:20 |
| Last Modified: | 25 Jul 2023 06:20 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1783 |
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