Skripsi ini menganalisis implementasi aplikasi whistleblowing system di Kementerian Keuangan dalam kaitannya dengan upaya penerapan good public governance di Kementerian Keuangan. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif. Hasil penelitian menunjukkan masih perlu ditingkatkan kegiatan sosialisasi secara intensif, perlunya penambahan jumlah helpdesk dan auditor di Inspektorat Bidang Investigasi, diperlukannya pemisahan fungsi perlindungan pelapor dan investigasi, serta perlunya evaluasi oleh pihak independen untuk memungkinkan perbaikan dan penyempurnaan Whistleblowing System.

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The aim of this study is to analyze the application of Whistleblowing System at Ministry of Finance as a part of implementation of good public governance at the Ministry of Finance. The purpose of this study is to understand how Ministry of Finance manages and uses the tips, complaints, and informations from whistleblowers, and how they follow up these informations, then being analyzed by comparing with the theories related. This analyze will help the Ministry of Finance to identify changes and improvements that should be made to increase the performance of Whistleblowing System. This research is qualitative descriptive interpretative. The data were collected by means of deep interview. The author suggests that Ministry of Finance should do a massive socialization of this system, add more staffs in helpdesk and auditor position, segregate function of whistleblower protection and audit, and evaluate Whistleblowing System by using an independent evaluator in order to increase the performance of this system.