[ABSTRAK
Auditor internal merupakan pihak yang diharapkan dapat mendeteksi fraud dalamorganisasi. Salah satu metode yang dapat digunakan untuk mendeteksi fraudadalah whistleblowing system (WBS). Penelitian ini bertujuan untuk mengetahuibest practices WBS dan mengusulkan langkah-langkah yang dapat dilakukan BankIndonesia dalam menerapkannya. Metode yang digunakan adalah studi literaturdan studi survey melalui wawancara. Hasil penelitian menyimpulkan bahwaterdapat 15 (lima belas) hal penting dalam best practices WBS pada organisasiyang melaksanakannya, yang dapat dirangkum menjadi 3 (tiga) elemenpelaksanaan WBS yaitu komitmen, sistem dan struktur. Dalam menerapkan WBS,Bank Indonesia perlu memastikan terpenuhinya seluruh elemen pelaksanaan WBStersebut. Langkah-langkah yang dapat dilakukan Bank Indonesia adalah denganmelakukan gap analysis, perancangan WBS dan penerapan WBS (tahap prapenerapan, penerapan dan paska penerapan). Berdasarkan gap analysis terhadappemenuhan elemen pelaksanaan WBS, dapat disimpulkan bahwa Bank Indonesiasaat ini telah memiliki sebagian dari elemen pelaksanaan WBS
ABSTRACT
Internal auditor is expected to detect fraud within the organization. One methodthat can be used to detect fraud is whistleblowing system (WBS). The objectivesof this study are to understand WBS best practices and to recommend activitiesthat can be done by Bank Indonesia in order to implement WBS. The methodsused are literature studies and survey studies through interviews. The studyconcluded that there are 15 (fifteen) important matters of WBS best practices,which can be summarized into 3 (three) elements of WBS implementation, namelycommitment, systems and structures. In applying the WBS, Bank Indonesia needsto ensure the fulfillment of all elements of WBS implementation. The steps can bedone by Bank Indonesia are to perform a gap analysis, design and implementationof WBS (pre-implementation, implementation and post-implementation phase).Based on the gap analysis, it can be concluded that Bank Indonesia has had part ofthe elements of WBS implementation.;Internal auditor is expected to detect fraud within the organization. One methodthat can be used to detect fraud is whistleblowing system (WBS). The objectivesof this study are to understand WBS best practices and to recommend activitiesthat can be done by Bank Indonesia in order to implement WBS. The methodsused are literature studies and survey studies through interviews. The studyconcluded that there are 15 (fifteen) important matters of WBS best practices,which can be summarized into 3 (three) elements of WBS implementation, namelycommitment, systems and structures. In applying the WBS, Bank Indonesia needsto ensure the fulfillment of all elements of WBS implementation. The steps can bedone by Bank Indonesia are to perform a gap analysis, design and implementationof WBS (pre-implementation, implementation and post-implementation phase).Based on the gap analysis, it can be concluded that Bank Indonesia has had part ofthe elements of WBS implementation.;Internal auditor is expected to detect fraud within the organization. One methodthat can be used to detect fraud is whistleblowing system (WBS). The objectivesof this study are to understand WBS best practices and to recommend activitiesthat can be done by Bank Indonesia in order to implement WBS. The methodsused are literature studies and survey studies through interviews. The studyconcluded that there are 15 (fifteen) important matters of WBS best practices,which can be summarized into 3 (three) elements of WBS implementation, namelycommitment, systems and structures. In applying the WBS, Bank Indonesia needsto ensure the fulfillment of all elements of WBS implementation. The steps can bedone by Bank Indonesia are to perform a gap analysis, design and implementationof WBS (pre-implementation, implementation and post-implementation phase).Based on the gap analysis, it can be concluded that Bank Indonesia has had part ofthe elements of WBS implementation., Internal auditor is expected to detect fraud within the organization. One methodthat can be used to detect fraud is whistleblowing system (WBS). The objectivesof this study are to understand WBS best practices and to recommend activitiesthat can be done by Bank Indonesia in order to implement WBS. The methodsused are literature studies and survey studies through interviews. The studyconcluded that there are 15 (fifteen) important matters of WBS best practices,which can be summarized into 3 (three) elements of WBS implementation, namelycommitment, systems and structures. In applying the WBS, Bank Indonesia needsto ensure the fulfillment of all elements of WBS implementation. The steps can bedone by Bank Indonesia are to perform a gap analysis, design and implementationof WBS (pre-implementation, implementation and post-implementation phase).Based on the gap analysis, it can be concluded that Bank Indonesia has had part ofthe elements of WBS implementation.] |
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