OPTIMALISASI PENERAPAN WHISTLEBLOWER-SYSTEM (WBS) DI SEKRETARIAT KABINET

نویسندگان

چکیده

Penelitian ini membahas penerapan whistleblowing system (WBS) dalam rangka meningkatkan integritas pegawai di lingkungan Sekretariat Kabinet. Tujuannya adalah agar WBS dapat diterapkan secara optimal dan efektif mengurangi potensi korupsi fraud. Peneliti menggunakan pendekatan post positivisme melihat termasuk ke jenis penelitian deskriptif. Teori yang digunakan sebagai landasan berpikir yaitu teori berasal dari Albrecht et al. mengenai efektivitas WBS, mencakup anonimitas, independensi, aksesibilitas, tindak lanjut. Berdasarkan hasil temuan, diketahui bahwa saat Kabinet masih belum optimal. Hal disebabkan memiliki saluran pengaduan dikelola mandiri melakukan evaluasi terhadap kebijakan whistleblowing. Ketersediaan disertai dengan regulasi memadai merupakan elemen penting untuk optimalisasi mendeteksi melaporkan adanya dugaan pelanggaran terjadi

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ژورنال

عنوان ژورنال: Jurnal ilmiah Manajemen, Ekonomi, dan Akuntansi

سال: 2023

ISSN: ['2621-5306', '2541-5255']

DOI: https://doi.org/10.31955/mea.v7i2.3040