Mekanisme Whistleblowing : Faktor Apa Yang Membuatnya Efektif?
DOI:
https://doi.org/10.26905/pjiap.v10i1.14813Keywords:
Fraud, Whistleblowing, Whistleblowing triangle, Transparansi, AkuntabilitasAbstract
Kasus fraud atau kecurangan telah menjadi masalah global yang memengaruhi berbagai sektor, termasuk sektor pemerintahan. Untuk mengatasi hal ini, mekanisme Whistleblowing dipandang sebagai langkah preventif yang dapat membantu mendeteksi dan mencegah tindak kecurangan. Penelitian ini bertujuan untuk menganalisis efektivitas mekanisme Whistleblowing di Pemerintah Kabupaten Klungkung dengan menggunakan kerangka kerja Whistleblowing triangle yang meliputi faktor peluang, tekanan, dan rasionalisasi. Data dikumpulkan melalui wawancara, observasi, dan analisis dokumen, kemudian dianalisis dengan bantuan perangkat lunak NVivo. Hasil penelitian menunjukkan bahwa meskipun mekanisme Whistleblowing telah diterapkan, masih ada tantangan signifikan dalam pelaporannya, terutama terkait motivasi pelapor dan kepercayaan terhadap sistem. Penelitian ini memberikan rekomendasi peningkatan sistem Whistleblowing untuk memperkuat transparansi dan akuntabilitas di sektor publik, khususnya di lingkungan Pemerintah Kabupaten Klungkung.Downloads
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