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"Perusahaan yang ingin mencapai tujuannya memerlukan tata kelola perusahaan yang baik. Salah satu instrumen pendukungnya adalah whistleblowing system. Namun masih banyak kasus fraud yang terjadi di sektor privat. Oleh karena itu penerapan WBS dianggap perlu disediakan guna menjadi media pelaporan yang menjamin kerhasaiaan whistleblower. Penelitian ini bertujuan untuk menganalisis whistleblowing system atau sistem pelaporan pelanggaran di PT. X yaitu salah satu Perusahaan yang bergerak di bidang perbankan. Penelitian ini menggunakan pedoman yang dikeluarkan oleh KNKG untuk mendeskripsikan penerapan whistleblowing system pada PT.X. Lebih lanjut penelitian ini juga menjelaskan efektifitas whistleblowing system untuk mencegah terjadinya fraud pada perusahaan. Penelitian ini menggunakan metode kualitatif dan metode deskriptif analitis. Instrumen yang digunakan adalah wawancara dan kuisoner. Hasil penelitian menunjukkan bahwa implementasi whistleblowing system di PT.X sudah sesuai dengan aspek-aspek whistleblowing system yang diterbitkan oleh Komite Nasional Kebijakan Governance (KNKG) namun masih terdapat beberapa kelemahan. Kelemahan-kelemahan ini termasuk adanya pegawai yang tidak mau mengambil melaporkan ke whistleblowing system dan belum ada sistem penghargaan kepada pelapor. Whistleblowing system pada PT.X juga sudah berjalan cukup efektif untuk mencegah kecurangan. Penelitian ini juga memberikan saran untuk penyempurnaan penerapan whistleblowing system pada PT.X. Untuk dapat mengatasi kelemahan-kelemahan tersebut, ada beberapa strategi atau langkah yang dapat diambil PT.X untuk meningkatkan efektifitas whistleblowing system yaitu menyusun mekanisme penghargaan bagi pelapor dan menyusun mekanisme Pendidikan dan pelatihan yang berkelanjutan......Companies that want to achieve their goals need good corporate governance. One of the supporting instruments is a whistleblowing system. However, there are still many fraud cases that occur in the private sector. Therefore, it is deemed necessary to implement a WBS in order to become a reporting medium that guarantees the confidentiality of whistleblowers. This research aims to analyze the whistleblowing system or violation reporting system at PT. X is a company operating in the banking sector. This research uses guidelines issued by the KNKG to describe the implementation of the whistleblowing system at PT. Furthermore, this research also explains the effectiveness of the whistleblowing system in preventing fraud in companies. This research uses qualitative methods and analytical descriptive methods. The instruments used were interviews and questionnaires. The research results show that the implementation of the whistleblowing system at PT. These weaknesses include employees who do not want to report to the whistleblowing system and there is no reward system for whistleblowers. The whistleblowing system at PT.X has also been running quite effectively to prevent fraud. This research also provides suggestions for improving the implementation of the whistleblowing system at PT. To be able to overcome these weaknesses, there are several strategies or steps that PT. Companies that want to achieve their goals need good corporate governance. One of the supporting instruments is a whistleblowing system. However, there are still many cases of incidents occurring in the private sector. This research aims to analyze the whistleblowing system or complaint handling system at PT. X is a company operating in the banking sector. This research uses qualitative methods and analytical descriptive methods. The instruments used were interviews and questionnaires. The research results show that even though the whistleblowing system is implemented at PT. X has done well, there are still some weaknesses. These weaknesses include the absence of employees who do not want to accept reporting to the whistleblowing system and there is no system provided to whistleblowers. This research also provides suggestions for improving the implementation of the whistleblowing system at PT.X."

"Penipuan adalah bentuk tindak kejahatan pasar modal yang sulit dalam pembuktian dan pertanggungjawaban hukumnya. Terlebih apabila faktor penyebabnya adalah praktik backdoor listing yang belum ada dasar hukumnya secara khusus di Indonesia. Beberapa penelitian mengungkapkan pihak otoritas sebagian besar gagal dalam mengumpulkan bukti indikasi penipuan. Sehingga diperlukan mekanisme alternatif dalam pembuktian hukum tindak pidana penipuan di ranah pasar modal seperti whistleblowing system. Penelitian ini mencoba menjawab permasalahan bagaimana pengaturan hukum praktik backdoor listing di Indonesia, bagaimana bentuk pelanggaran hukum tindak pidana penipuan yang disebabkan oleh aksi backdoor listing, dan ketiga bagaimana penerapan mekanisme whistleblowing system sebagai alternatif pembuktian hukum tindak pidana penipuan dalam pasar modal. Penelitian ini merupakan bentuk penelitian hukum normatif menggunakan data sekunder yang dianalisis secara metode eksplanatori. Pendekatan dalam penelitian ini ialah pendekatan konseptual, perundang-undangan dan perbandingan. Hasil dari penelitian ini ialah; pertama, belum adanya regulasi khusus terkait backdoor listing sebagai mekanisme alternatif untuk go public sehingga sangat rentan akan penyalahgunaan dan penipuan; kedua, bentuk pelanggaran hukum tindak pidana penipuan yang disebabkan oleh praktik backdoor listing adalah adanya indikasi fraudulent financial statements, misleading information hingga laporan keuangan ganda. Sehingga sebagian besar otoritas gagal dalam membuktikkan indikasi fraud membawa kerugian mengingat sifat kejahatannya yang tersembunyi dan sulit diketahui; ketiga, pembuktian hukum penipuan di ranah pasar modal dinilai efektif menggunakan mekanisme whistleblowing system mengingat sebagian besar bukti yang menunjukkan adanya indikasi penipuan berasal dari data internal perusahaan yang hanya bisa diakses oleh pihak internal perusahaan saja. Penelitian ini merekomendasikan terutama pihak otoritas pasar modal seperti Otoritas Jasa Keuangan maupun Bursa Efek Indonesia menciptakan kebijakan- kebijakan yang mutakhir, inovatif dan solutif serta diperlukan optimalisasi terkait public awareness terhadap tindak kejahatan fraud di ranah pasar modal.......Fraud is a difficult to prove and legally punishable type of capital market crime. Especially when caused by the practice of backdoor listings, which has no legal basis in Indonesia. Authorities have failed to collect evidence showing fraud, according to several studies. As a result, an alternative mechanism, such as a whistleblowing system, is required for legal proof of fraud in the financial market. This research attempts to address the issues of how to regulate the legal practice of backdoor listings in Indonesia, what types of legal violations of criminal acts of fraud are caused by backdoor listings, and how to use the whistleblowing system as an alternative legal proof of fraud in the capital market. This study is a type of normative legal research in which secondary data is studied using an explanatory method. This research takes a conceptual, legislative, and comparative approach. The findings of this study show that: first, there is no special regulation related to backdoor listing as an alternative mechanism for going public, making it extremely vulnerable to abuse and fraud; second, the violation of the law on fraudulent acts caused by the practice of backdoor listings indicates fraudulent financial statements, misleading information, and double financial statements. Because of the nature of the crime, which is hidden and difficult to detect, the majority of authorities fail to provide signs of fraud causing losses; third, the legal proof of fraud in the capital market is considered effective using the whistleblowing system mechanism considering that most of the evidence that indicates an indication of fraud comes from the company's internal data which can only be accessed by the company's internal parties.This study recommends especially the capital market authorities such as the Financial Services Authority and the Indonesia Stock Exchange to create up-to-date, innovative, and solution-based policies and optimize public awareness of fraud in the capital market."

"Penelitian ini bertujuan untuk menganalisa penerapan praktik whistle blowing system yang dilakukan oleh Divisi Audit Internal dan Divisi Kepatuhan dari sudut pandang pegawai Bank Syariah Mandiri. Whistle Blowing System merupakan salah satu alat deteksi yang dapat mengungkap tindakan kecurangan di Bank Syariah Mandiri. Penelitian ini berfokus pada 8 aspek utama, yaitu perlindungan kepada whistle blower, regulasi terkait pengaduan fraud, sistem pelaporan dan mekanisme tindak lanjut laporan fraud, penyusunan ketentuan whistle blowing, reward, sikap organisasi, ketersediaan akses pelaporan eksternal, serta karakteristik whistle blower. Berdasarkan hasil penelitian, ditemukan bahwa secara garis besar Bank Syariah Mandiri telah melaksanakan ketentuan whistle blowing system yang efektif, namun sosialisasi belum merata, terdapat beberapa kendala terkait pelaksanaan whistle blowing system, perlunya keterangan perlindungan whistle blower yang lebih jelas dalam ketentuan whistle blowing system, serta diperlukannya sikap dan komitmen pegawai yang lebih tegas dalam menerapkan strategi anti fraud.

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This study aims to analyze the implementation of whistle blowing system which operated by Internal Audit Division and Compliance Division from Bank Syariah Mandiri employees? perpective. Whistle blowing system is one of fraud detection tools in Bank Syariah Mandiri.

Focus of this study are whistle blower?s protection law, fraud regulation, the mechanism of fraud reporting system, whistle blowing requirement, reward, organization?s support, access of external fraud reporting, and whistle blower characteristics.

This study finds that, Bank Syariah Mandiri has been implementing whistle blowing system effectively. But there?s still a few problem that appear, which includes unevenly distributed information of whistle blowing system, whistle blowing reporting constraints, the needs of whistle blower?s law clarity, and employees?s firm commitment of anti fraud strategy."