Evaluasi Penerapan Whistleblowing System Dalam Mencegah Terjadinya Fraud: Studi Pada PT Bank Pembangunan Daerah Nusa Tenggara Timur

Dessy Juliantri Radja Gae, Aviandi Okta Maulana, S.E., M.Acc., Ak., CA., Ph.D.

2023 | Tesis | S2 Ilmu Akuntansi/Akuntansi Terapan

Penelitian ini bertujuan untuk mengevaluasi pemanfaatan sistem whistleblowing di Bank NTT sebagai salah satu cara mencegah terjadinya fraud di perusahaan. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan studi kasus untuk memperoleh informasi mendalam terkait penerapan dan pemanfaatan sistem whistleblowing di Bank NTT. Temuan penelitian menunjukkan bahwa penerapan sistem whistleblowing di Bank NTT terjadi karena adanya tekanan yang diberikan oleh regulator melalui peraturan yang diterbitkan berdasarkan Peraturan Otoritas Jasa Keuangan Republik Indonesia Nomor 39/POJK 03/2019. Penerapan sistem whistleblowing di Bank NTT juga terjadi karena adanya kepercayaan terhadap nilai moral dan budaya perusahaan. Tekanan dari organisasi sejenis yang telah menerapkan sistem whistleblowing tidak menjadi faktor yang menyebabkan Bank NTT menerapkan sistem whistleblowing. Sistem whistleblowing dinilai pihak internal sangat membantu perusahaan dalam mengungkap dan mencegah terjadinya fraud yang ada di lingkungan kerja dan unit bisnis yang dimiliki perusahaan. Hasil penelitian ini diharapkan dapat menjadi masukan bagi Bank NTT dalam memaksimalkan penggunaan sistem whistleblowing melalui pihak internal perusahaan.

This study aims to evaluate the utilization of the whistleblowing system at Bank NTT as a way to prevent fraud in the company. The research method used was qualitative with a case study approach to obtain in-depth information related to the implementation and utilization of the whistleblowing system at Bank NTT. The findings in the study showed that the implementation of the whistleblowing system at Bank NTT occurred due to the pressure exerted by the regulator through regulations issued under the Regulation of the Financial Services Authority of the Republic of Indonesia Number 39/POJK 03/2019. The implementation of the whistleblowing system at Bank NTT also occurred because of trust in the moral values and culture of the company. Pressure from similar organizations that had implemented a whistleblowing system was not a factor that caused Bank NTT to implement a whistleblowing system. The whistleblowing system was considered by internal parties to be very helpful for the company to disclose and prevent fraud that existed in the work environment and business units owned by the company. The research results are expected to be input by Bank NTT in maximizing the use of the whistleblowing system through the company's internal parties

Kata Kunci : Whistleblowing system, fraud prevention, internal whistleblowing, whistleblowing system implementation.