Evaluasi Whistleblowing System pada Pemerintah Kota Yogyakarta
MARZULLY NUR, Prof., Dr.Slamet Sugiri, M.B.A
2017 | Tesis | S2 AkuntansiSurvei yang dilakukan oleh Association of Certified Fraud Examiners pada tahun 2016 menunjukkan bahwa 39,1% kasus kecurangan yang terjadi dapat diungkap melalui keluhan dari pegawai, pelanggan, pemasok atau sumber lain yang termasuk whistleblower (Report to the Nations on Occupational Fraud and Abuse, 2016). Oleh karena itu, setiap organisasi disarankan untuk membentuk unit organisasi secara formal untuk menerima laporan tentang adanya indikasi terjadi kecurangan (whistleblowing system). Pemerintah Kota Yogyakarta ialah pemerintah daerah tingkat dua pertama di Indonesia yang menerapkan whistleblowing system pada tahun 2014 dan masih tergolong baru. Akan tetapi, sejumlah kasus korupsi tetap terjadi pada tahun 2015 dan 2016 walaupun Pemerintah Kota Yogyakarta telah menerapkan whistleblowing system. Penelitian ini bertujuan untuk mengevaluasi whistleblowing system pada Pemerintah Kota Yogyakarta berdasarkan indikator yang dibuat oleh Brown, Olsen dan Roberts (2009) dalam penelitian towards best practice whistleblowing programs in public sector organisations dan menganalisis faktor pendukung dan penghambat efektivitas whistleblowing system. Penelitian dilakukan dengan pendekatan kualitatif. Metode pengumpulan data dilakukan dengan observasi, wawancara dan telaah dokumen. Hasil penelitian menunjukkan bahwa whistleblowing system pada Pemerintah Kota Yogyakarta belum efektif. Faktor pendukung efektivitas whistleblowing system ialah komitmen organisasi, sedangkan faktor penghambat antara lain belum dilakukannya sosialisasi secara masif, belum terdapatnya kepercayaan terhadap whistleblowing system, terdapat budaya sungkan melakukan pelaporan, dan belum terdapat pelatihan manajemen whistleblowing system.
A survey conducted by the Association of Certified Fraud Examiners in 2016, it was found that 39.1% cases of fraud could be disclosed based on complaints from employees, customers, suppliers, or other sources who are part of the whistleblowers (Report to the Nations on Occupational Fraud and Abuse, 2016). Therefore, every organization in recommended to formally establish an organizational unit to accommodate reports about indications of fraud (a whistleblowing system). The Yogyakarta Municipality is the first of all level two regions in Indonesia to adopt a whistleblowing system in 2014, something which was still a novelty. However, several cases of corruption still occurred throughout 2015 and 2016, despite the fact that the Yogyakarta Municipality has adopted a whistleblowing system. This research aims to evaluate the whistleblowing system in Yogyakarta Municipality based on the indicators made by Brown, Olsen and Roberts (2009) in their research towards best practice whistleblowing programs in public sector organisations, and analyze factors that support and hinder the effectiveness of the whistleblowing system. This research was conducted with a qualitative approach. The data for the research were collected by means of observations, interviews and document studies. The research results show that the whistleblowing system at the Yogyakarta Municipality is not yet effective. The factor that supports whistleblowing system is organizational commitment, and the factors that hinder, among others, include the lack of massive public information about it, the lack of trust on the whistleblowing system, the cultural restraint to file a report, and the lack of whistleblowing system management training.
Kata Kunci : whistleblowing system, evaluasi, efektivitas, Kota Yogyakarta
