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Abstrak :
Dalam APBN-P 2013, penerimaan pajak ditargetkan mencapai sekitar 76% dari penerimaan negara, sehingga peran Direktorat Jenderal Pajak (DJP) menjadi penting. DJP harus selalu melakukan perbaikan diantaranya dilakukan dengan reformasi birokrasi dan menerapkan prinsip-prinsip Good Public Governance. Langkah nyata DJP adalah dengan kebijakan Whistleblowing System (WBS) pada Tahun 2012. Penelitian dilakukan untuk mengetahui bagaimana kebijakan dan penerapan WBS di DJP melalui metode kualitatif dengan memanfaatkan data primer (wawancara) dan data sekunder dari DJP serta sumber lainnya. Hasil penelitian menyimpulkan bahwa hampir seluruh aspek kebijakan telah sesuai dengan pedoman dan literatur. Pelaksanaannya berjalan cukup baik, tetapi beberapa kendala masih terjadi seperti pemahaman atas Whistleblowing System yang belum merata dan kurang optimalnya sarana pengaduan. Oleh karena itu sosialisasi kepada pegawai dan Wajib Pajak serta penanganan dan tindak lanjut yang nyata dan efektif menjadi kunci atas penyelesaian kendala tersebut. ......In the year of 2013 State Budget-Revised, tax revenue is expected to reach approximately 76% of state revenues, so the role of the Directorate General of Taxes (DGT) becomes important. DGT needs to make continuous improvements which can be done through bureaucracy reform and applying the principles of Good Public Governance. DGT established Whistleblowing System (WBS) policy in the year 2012. The study was conducted to determine how the policy and the application of the WBS in the DGT through a qualitative method utilizing primary data (interviews) and secondary data from the DGT and other sources. The research concluded that almost all aspects of the policy has been in accordance with the guidelines and literature. Implementation went pretty well, but some obstacles still occur like the understanding of whistleblowing system which is not evenly distributed yet and the channel of complaint which is not quite optimal. Therefore socialization to employees and taxpayers as well as complaint management and effective follow-up are the key to handle the obstacles.

Abstrak :
Penelitian ini bertujuan untuk mengembangkan sistem evaluasi metodologi Universitas Indonesia (SIPDUGA) sistem evaluasi dan praktik SALDUGA sesuai dengan kriteria sistem whistleblowing yang tepat dan efektif, serta membandingkan SIPDUGA dengan sistem whistleblowing universitas yang dianggap sebagai praktis terbaik. Metode vir die gebruik van enkelgevalstudie bertemu dengan tegnologie analisis umum stellings oporetiese vertrou. Kesimpulan dari penelitian ini adalah bahwa kontak pimpinan SIPDUGA dari Komite Perizinan UI, kebijakan reward bagi whistleblower, dan akses pelaporan eksternal, SIPDUGA sudah cukup baik. Namun demikian, terdapat beberapa aspek yang perlu ditingkatkan agar SIPDUGA spyskaart menjadi WBS-menu yang ideal dan efektif, serta beste practice WBS. Penelitian ini bersifat eksploratif Ek beveel aan dat u meer or SIPDUGA lees terwyl u lees: Formation Tim Penerima wat di kerja onafhanklikheid, gee opleiding spesifikasi berkala pengelola SIPDUGA UI, kebijakan tindak lanjut untuk balas dendam yang lebih komprehensif, terdapat kebijakan tindak lanjut atas laporan yang tidak dapat dipertanggungjawabkan, terdapat pernyataan kepastian dan kecepatan dalam hal waktu dari proses penerimaan laporan dimulainya ondersoek, pembenahan strategi yang membingungkan, saran proaktif kepada whistleblower, pengembangan sistem informasi SIPDUGA, dan sejumlah masukan untuk laporan evaluasi SIPDUGA secara berkala. ......This study aims to develop a methodological evaluation system of the University of Indonesia (SIPDUGA) evaluation system and SALDUGA practice according to the criteria of an appropriate and effective whistleblowing system, and to compare SIPDUGA with the university's whistleblowing system which is considered the best practice. Van Enkelgevalstudie's vir die method met with tegnologie analysis of general stellings oporetiese vertrou. The conclusion of this research is that the contact of the SIPDUGA leadership from the UI Licensing Committee, the reward policy for whistleblowers, and access to external reporting, SIPDUGA is quite good. However, there are several aspects that need to be improved so that SIPDUGA spyskaart becomes an ideal and effective WBS menu, as well as WBS best practice. This research is explorative in nature Ek beveel aan dat u meer or SIPDUGA lees terwyl u lees: Formation The Wat Recipient Team is working on onafhanklikheid, gee opleiding periodic specifications of the SIPDUGA UI manager, follow-up policies for more comprehensive revenge, there is a follow-up policy for reports that cannot be accounted for, there is a statement of certainty and speed in terms of time from the process of receiving the ondersoek commencement report, confusing strategy fix, proactive advice to whistleblower, development of the SIPDUGA information system, and a number of inputs for the periodic SIPDUGA evaluation report.

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ABSTRAK
Nama : Handayani GunawanProgram Studi : Pascasarjana Ilmu ManajemenJudul Tesis : Pengaruh Struktur Kepemilikan dan Tata Kelola Perusahaan terhadap Kemungkinan Penerapan Whistleblowing System di IndonesiaPembimbing : Dr. Cynthia Afriani S.E., M.ETesis ini bertujuan untuk melihat probability dari struktur kepemilikan serta corporate governance terhadap pengungkapan whistleblowing system di Indonesia. Dengan menggunakan binary logit model dimana variabel struktur kepemilikan memiliki probability bagi perusahaan untuk mengungkapkan whistleblowing system. Berdasarkan hasil yang didapatkan hanya variabel FOR struktur kepemilikan yang tidak memiliki nilai signifikan, sedangkan persentase kepemilikan lainnya signifikan. Variabel pada corporate governance dengan melihat boardroom characteristic dari perusahaan sampel setelah kebijakan whistleblowing system diberlakukan untuk setiap perusahaan, memiliki nilai yang signifikan kecuali untuk variabel BOC dan MEETING, dimana variabel tersebut memiliki pengaruh positif terhadap probability perusahaan memiliki whistleblowing system. Berdasarkan hasil yang didapatkan dari penelitian konsentrasi persentase kepemilikan saham sangat mempengaruhi probability adanya whistleblowing system pada perusahaan karena pemegang saham memiliki hak voting yang bisa mempengaruhi pengambilan keputusan terutama penetapan mekanisme corporate governance dalam penggunaan tool whistleblowing system pada laporan tahunan. Di samping itu, masih banyak perusahaan yang masih belum memenuhi kewajiban dalam memenuhi peraturan yang di Bapepam dan OJK pada pengungkapan whistleblowing system. Kata kunci:Struktur kepemilikan, corporate governance, whistleblowing, whistleblowing system

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ABSTRACT
Name Handayani GunawanStudy Program Graduate Management ScienceTitle Ownership Structure, Corporate Governance, and Whistleblowing System in IndonesiaCounsellor Dr. Cynthia Afriani S.E., M.E This thesis aims to see the probability of ownership structure, corporate governance to disclosure about whistleblowing system in Indonesia. By using binary logit model where the ownership structure has probability to use whistleblowing system. Based on the result, only FOR variabel not significant but the others variable significant. Then the result for corporate governance by using boardroom characteristics after Bapepam and OJK made policy about whistleblowing system, only two variables have significant value and positively impact the probability of the company has whistleblowing system. Overall, the result shows that percentage of owenership from the company negatively impact the probability of the company to use whistleblowing system. Because majority shareholders have voting rights so they can decide the policy and make their own decision especially for corporate governance mechanism to use tool whistleblowing system at annual report. Most of the company from the sample still not implement the regulation yet. Keywords Ownership structure, corporate governance, whistleblowing, whistleblowing system

Abstrak :
Penelitian ini bertujuan untuk menganalisis dan mengevaluasi hal-hal yang mempengaruhi masyarakat desa dalam melakukan pengaduan atas pelanggaran pada pengelolaan keuangan desa, menganalisis dan mengevaluasi intensi dan aksi masyarakat desa dalam melakukan pengaduan, serta menentukan model pengaduan yang tepat guna melaporkan pelanggaran tersebut. Penelitian ini dilakukan karena adanya korupsi dana desa yang dilakukan oleh Pjs. Kepala Desa Meranti serta adanya dugaan penyalahgunaan dana desa oleh Kepala Desa Pandan. Penelitian ini berusaha mengisi research gap tentang public whistleblowing dengan cara mengidentifikasi dan menganalisis faktor individual, faktor situasional atau kultural, dan faktor institusional yang mempengaruhi niat dan aksi pengaduan masyarakat desa. Penelitian ini menggunakan pendekatan qualitative case study dengan teknik pengumpulan data dilakukan melalui kuesioner, wawancara, dan dokumentasi. Content analysis dan thematic analysis digunakan untuk menganalisis data. Hasil penelitian menemukan bahwa ketiga faktor mempengaruhi intensi dan aksi pengaduan masyarakat, namun faktor individual dan faktor situasional lebih berpengaruh dominan. Masyarakat memiliki intensi pengaduan tetapi tidak melakukan aksi karena dipengaruhi beberapa hal yaitu toleransi yang tinggi atas pelanggaran (faktor individual) serta kondisi budaya, ekonomi dan situasi politik di desa tersebut (faktor situasional atau kultural). Implikasi dari penelitian ini adalah dalam jangka pendek, masyarakat dapat menggunakan struktur pengaduan yang saat ini tersedia untuk melaporkan pelanggaran pada pengelolaan keuangan desa. Namun, terlebih dahulu perlu dibangun kesadaran dan tanggung jawab masyarakat desa dalam memelihara hasil pembangunan dan melakukan pengaduan

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This study aims to analyze and to evaluate the things that affect the village community to report wrongdoings in village financial management, the village community's intentions and actions in making complaints, and to determine the appropriate whistleblowing models to report it. This research was conducted because of the corruption of village funds by the Acting. Head of Meranti Village as well as allegations of village funds by the Village Head of Pandan. This study seeks to fill the research gaps on public whistleblowing by analyzing and evaluating individual factors, situational or cultural factors, and institutional factors that influence the village community's intention and action to report wrongdoings. This study used a qualitative case studies approach. Data collection techniques were carried out through questionnaires, interviews, and documentation. The analysis techniques use content analysis and thematic analysis. The study found that individual factors, situational or cultural factors, and institutional factors affect the village community to blow the whistle. Still, individual factors and situational factors are more dominant. The community intends to complain but does not take action because of several things, namely high tolerance of wrongdoings (individual factors) and cultural, economic and political conditions in the village (situational or cultural factors). This research implies that the community can use the existing complaints structure to report village financial management's wrongdoings. However, it is first necessary to build community awareness and responsibility to maintain development outcomes and to make a complaint

Abstrak :
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.

Abstrak :
ABSTRAK
Penelitian ini menguji intensi whistleblowing karyawan di salah satu BUMN di Indonesia dengan menyajikan beberapa skenario kecurangan untuk meneliti pengaruh dari kecurangan dan faktor situasional; seperti tipe kecurangan, materialitas, kesadaran pelaku, dan kesadaran karyawan lain; pada intensi whistleblowing. Masih belum banyak bukti tentang faktor yang mempengaruhi intensi calon whistleblower untuk melaporkan kecurangan, khususnya dalam konteks faktor situasional. Hasil dari penelitian ini mengindikasikan bahwa karyawan lebih memiliki sedikit intensi untuk melaporkan kecurangan laporan keuangan daripada pencurian, kecurangan yang tidak material daripada material, kecurangan pada kondisi dimana pelaku sadar akan pengetahuan calon whistleblower akan kecurangan dan ketika sesama karyawan tidak sadar akan kecurangan tersebut. Hasil penemuan studi ini dapat menjadi sumber informasi untuk meningkatkan efektivitas whistleblowing system

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ABSTRACT
This research examined one of Indonesian state-owned company employees whistleblowing intention by presenting several fraud scenarios to assess the impact of fraud and situational factors; such as fraud type, materiality, wrongdoer?s awareness, and others? awareness; on employees? whistleblowing intention. There is still not much evidence on the factors affecting potential whistleblowers intention to report wrongdoing, particularly in the context of situational factors. The data are collected through questionnaire distribution to the employees. The result indicates that employees are more likely to report theft than financial statement fraud; material fraud than immaterial fraud; in condition in which the wrongdoer is aware and when others are aware of the wrongdoing. The findings may become source of information to enhance whistleblowing policies effectiveness.

Abstrak :
ABSTRAK
Fraud is very liquid; thus, it could occur both in public sector and private institutions. The consequences of fraud could be very damaging such as the loss of assets and the ruin of a company's reputation. BPK as one of the governmental institutions in Indonesia is obliged to implement a whistleblowing system as a means to detect any fraudulent activities. It is believed that an effective whistleblowing system is likely to be credible and secure so that all employees could disclose misconducts without any hesitation. Therefore, this study aims to contribute to the novelty of the whistleblowing system which has been implemented in BPK. There are several elements to be considered in setting up a whistleblowing system namely, secrecy of the tipsters' identity, incentives, whistleblowers' protection, accessibility, training of ethical program, power owned by the addressee, the perpetrators and the potential whistleblowers, management's support as well as their response to the tips given by the employees. A questionnaire and descriptive statistical analysis are used to rank the elements from the most important to the least essential items in a whistleblowing system from the perspective of the employees in BPK. The result shows that BPK's employees consider the whistleblowers' protection as the most critical element in the system; whereas, rewards is the least factor which triggers them to blow the whistle. Those elements, however, are integral parts which complement each other in establishing an effective whistleblowing mechanism.

Abstrak :
Pungutan liar merupakan jenis kejahatan yang masih banyak terjadi di sekolah. Selama ini, upaya untuk melawan pungli yang terjadi di sekolah hanya mengandalkan dari whistleblowing. Namun, sebelum melakukan pelaporan, whistleblower harus melakukan banyak pertimbangan, karena mereka takut akan menerima balasan atau retaliation dari pihak organisasi. Peraturan yang membahas whistleblower di Indonesia juga masih belum memadai dan belum menyeluruh. Penelitian ini menjelaskan faktor-faktor yang mendorong whistleblower menerima retaliation dengan mengambil kasus Rumini, mantan guru di SDN XYZ yang menerima intimidasi setelah melakukan whistleblowing. Data primer didapatkan melalui wawancara tidak terstruktur yang dilakukan dengan whistleblower, pihak LSM yang terlibat dan LPSK dan dianalis menggunakan whistleblowing triangle dan conflict theory. Penelitian ini menemukan bahwa faktor utama yang menyebabkan whistleblower menerima retaliation karena: (1) kurangnya peraturan yang mengatur cakupan dan perlindungan whistleblower di Indonesia, dan (2) karena terdapat perbedaan porsi kekuasaan yang ada di dalam organisasi. ......Illegal levies are a type of crime that is still common in schools. During this time, efforts to fight illegal levies that occur in schools only rely on whistleblowing. However, before reporting, whistleblowers must make a lot of considerations, because they are afraid of receiving retaliation from the organization. In addition, regulations that address whistleblowers in Indonesia are still inadequate and incomplete. This study explains the factors that encourage whistleblowers to receive retaliation by taking the Rumini case, a former teacher at SDN XYZ who received intimidation after conducting whistleblowing. Primary data were obtained through unstructured interviews conducted with whistleblowers, the NGOs involved and LPSK and analyzed using the whistleblowing triangle and conflict theory. This study found that the main factors causing whistleblowers to receive retaliation were due to: 1 lack of regulations governing the scope and protection of whistleblowers in Indonesia, and 2 because there were differences in the portion of power that existed within the organization.

Abstrak :
Untuk mencapai pemerintahan yang baik dan bersih diperlukan tata kelola yang baik. Salah satu instrumen pendukungnya adalah whistleblowing system. Namun demikian, masih banyak terdapat kasus fraud di sektor publik. Penelitian ini bertujuan untuk menganalisis implementasi sekaligus efektivitas whistleblowing system atau sistem penanganan pengaduan yang ada di Lembaga XYZ yang merupakan salah satu Aparat Pengawasan Intern Pemerintah (APIP). Karya akhir ini menggunakan metode kualitatif dan deskriptif analitis. Adapun instrumen yang digunakan adalah wawancara dan kuesioner. Hasil dari penelitian menunjukkan bahwa meskipun implementasi dan efektivitas whistleblowing system di Lembaga XYZ telah memadai, namun masih terdapat beberapa kelemahan. Kelemahan tersebut diantaranya adalah masih adanya pegawai yang tidak mau memanfaatkan whistleblowing system dan pemberian penghargaan kepada pelapor. Penelitian ini juga memberikan saran-saran untuk memperbaiki implementasi dan meningkatkan efektivitas whistleblowing system di Lembaga XYZ di masa depan berupa revisi terhadap aturan perilaku pegawai, menyusun mekanisme penghargaan bagi whistleblower dan menyusun skema pendidikan dan pelatihan terkait WBS. ......In order to achieve a good and clean government, it is necessary to have a good governance. One of the pillars of good governance is whistleblowing system. However, there are still many fraud in the public sector. This study aims to analyze the implementation and effectiveness of whistleblowing system at Institution XYZ which is one of the government internal audit institution. This study uses qualitative and descriptive analytical method. The instruments used is interview and questionnaires. This study shows that although whistleblowing system at Institution XYZ is adequate and effective, there are still weaknesses. The weaknesses are the employee’s refusal to use whistleblowing system and how to rewarding the whistleblower. This study also proposes some suggestons to improve the implementation and effectiveness of WBS at Institution XYZ in the future in the form of revisions to the rules of employee behavior, arranging reward mechanisms for whistleblowers and compiling education and training schemes related to WBS.