Sistem Whistleblowing: Perisai Terhadap Fraud atau Penyebab Kebungkaman yang Berisiko?

Ryena Rizqi Amalia Gusman; Mukhtaruddin

doi:10.31004/jerkin.v4i4.5975

Authors

Ryena Rizqi Amalia Gusman Sriwijaya University
Mukhtaruddin

DOI:

https://doi.org/10.31004/jerkin.v4i4.5975

Keywords:

Whistleblowing, Fraud, Internal Control, Corporate Governance, Whistleblower Protection

Abstract

Sistem whistleblowing merupakan instrumen pengendalian internal yang dirancang untuk mendeteksi dan mencegah kecurangan di dalam organisasi. Sistem ini menyediakan saluran aman bagi individu untuk melaporkan dugaan pelanggaran. Artikel ini menganalisis peran sistem whistleblowing dalam pencegahan kecurangan serta mengidentifikasi risiko yang timbul jika sistem tersebut tidak diimplementasikan secara efektif. Penelitian ini menggunakan metode tinjauan pustaka dengan menganalisis 35 artikel dari jurnal nasional dan internasional tentang whistleblowing dan kecurangan, yang diterbitkan antara tahun 2020 hingga 2026. Hasil penelitian menunjukkan bahwa efektivitas sistem whistleblowing sangat bergantung pada faktor utama, yaitu budaya organisasi, komitmen manajemen, dan kekuatan mekanisme perlindungan bagi pelapor. Sistem ini dapat menjadi perisai efektif melawan kecurangan jika didukung oleh tata kelola yang baik, kebijakan yang jelas, serta komitmen nyata dari pimpinan.

The whistleblowing system is an internal control instrument designed to detect and prevent fraud within organizations. This system offers a secure channel for individuals to report suspected violations. This article examines the role of the whistleblowing system in fraud prevention and identifies the risks that emerge when the system is not effectively implemented. This study employs a literature review method, analyzing 35 articles from national and international journals on whistleblowing and fraud, published from 2020 to 2026. The research findings reveal that the effectiveness of the whistleblowing system is significantly determined by key factors, including the prevailing organizational culture, the level of commitment from management, and the robustness of protection mechanisms provided to those who report violations. The whistleblowing system functions as an effective shield against fraud when supported by good governance, clear policies, and genuine commitment from leadership.

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