[
ABSTRAKAuditor internal merupakan pihak yang diharapkan dapat mendeteksi fraud dalam
organisasi. Salah satu metode yang dapat digunakan untuk mendeteksi fraud
adalah whistleblowing system (WBS). Penelitian ini bertujuan untuk mengetahui
best practices WBS dan mengusulkan langkah-langkah yang dapat dilakukan Bank
Indonesia dalam menerapkannya. Metode yang digunakan adalah studi literatur
dan studi survey melalui wawancara. Hasil penelitian menyimpulkan bahwa
terdapat 15 (lima belas) hal penting dalam best practices WBS pada organisasi
yang melaksanakannya, yang dapat dirangkum menjadi 3 (tiga) elemen
pelaksanaan WBS yaitu komitmen, sistem dan struktur. Dalam menerapkan WBS,
Bank Indonesia perlu memastikan terpenuhinya seluruh elemen pelaksanaan WBS
tersebut. Langkah-langkah yang dapat dilakukan Bank Indonesia adalah dengan
melakukan gap analysis, perancangan WBS dan penerapan WBS (tahap pra
penerapan, penerapan dan paska penerapan). Berdasarkan gap analysis terhadap
pemenuhan elemen pelaksanaan WBS, dapat disimpulkan bahwa Bank Indonesia
saat ini telah memiliki sebagian dari elemen pelaksanaan WBS
ABSTRACTInternal auditor is expected to detect fraud within the organization. One method
that can be used to detect fraud is whistleblowing system (WBS). The objectives
of this study are to understand WBS best practices and to recommend activities
that can be done by Bank Indonesia in order to implement WBS. The methods
used are literature studies and survey studies through interviews. The study
concluded that there are 15 (fifteen) important matters of WBS best practices,
which can be summarized into 3 (three) elements of WBS implementation, namely
commitment, systems and structures. In applying the WBS, Bank Indonesia needs
to ensure the fulfillment of all elements of WBS implementation. The steps can be
done by Bank Indonesia are to perform a gap analysis, design and implementation
of WBS (pre-implementation, implementation and post-implementation phase).
Based on the gap analysis, it can be concluded that Bank Indonesia has had part of
the elements of WBS implementation.;Internal auditor is expected to detect fraud within the organization. One method
that can be used to detect fraud is whistleblowing system (WBS). The objectives
of this study are to understand WBS best practices and to recommend activities
that can be done by Bank Indonesia in order to implement WBS. The methods
used are literature studies and survey studies through interviews. The study
concluded that there are 15 (fifteen) important matters of WBS best practices,
which can be summarized into 3 (three) elements of WBS implementation, namely
commitment, systems and structures. In applying the WBS, Bank Indonesia needs
to ensure the fulfillment of all elements of WBS implementation. The steps can be
done by Bank Indonesia are to perform a gap analysis, design and implementation
of WBS (pre-implementation, implementation and post-implementation phase).
Based on the gap analysis, it can be concluded that Bank Indonesia has had part of
the elements of WBS implementation.;Internal auditor is expected to detect fraud within the organization. One method
that can be used to detect fraud is whistleblowing system (WBS). The objectives
of this study are to understand WBS best practices and to recommend activities
that can be done by Bank Indonesia in order to implement WBS. The methods
used are literature studies and survey studies through interviews. The study
concluded that there are 15 (fifteen) important matters of WBS best practices,
which can be summarized into 3 (three) elements of WBS implementation, namely
commitment, systems and structures. In applying the WBS, Bank Indonesia needs
to ensure the fulfillment of all elements of WBS implementation. The steps can be
done by Bank Indonesia are to perform a gap analysis, design and implementation
of WBS (pre-implementation, implementation and post-implementation phase).
Based on the gap analysis, it can be concluded that Bank Indonesia has had part of
the elements of WBS implementation., Internal auditor is expected to detect fraud within the organization. One method
that can be used to detect fraud is whistleblowing system (WBS). The objectives
of this study are to understand WBS best practices and to recommend activities
that can be done by Bank Indonesia in order to implement WBS. The methods
used are literature studies and survey studies through interviews. The study
concluded that there are 15 (fifteen) important matters of WBS best practices,
which can be summarized into 3 (three) elements of WBS implementation, namely
commitment, systems and structures. In applying the WBS, Bank Indonesia needs
to ensure the fulfillment of all elements of WBS implementation. The steps can be
done by Bank Indonesia are to perform a gap analysis, design and implementation
of WBS (pre-implementation, implementation and post-implementation phase).
Based on the gap analysis, it can be concluded that Bank Indonesia has had part of
the elements of WBS implementation.]
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