Electronic Theses and Dissertation

Berdasarkan kerja praktek pada Badan Pemeriksaan Keuangan Perwakilan Provinsi Aceh dapat menyimpulkan bahwa:
Whistleblowing System dan peranan kode etik memiliki keterkaitan erat dalam pencegahan fraud di BPK RI. Whistleblowing System ialah mekanisme penting yang memungkinkan anggota BPK RI untuk melaporkan dugaan pelanggaran termasuk fraud yang melanggar kode etik. Whistleblowing System dan peranan kode etik saling melengkapi dalam upaya pencegahan fraud di BPK RI Perwakilan Provinsi Aceh. Whistleblowing System menjadi mekanisme pelaporan yang efektif, sementara kode etik menjadi panduan perilaku yang mengedepankan integritas dan memberikan perlindungan bagi pelapor. Melalui sinergi antara keduanya, instansi dapat menciptakan lingkungan yang lebih aman dan bebas dari tindakan fraud. Penyampaian pengaduan pada kantor ini terdapat dua cara yaitu Full disclosure dan Anonymous. Full disclosure sendiri yaitu whistleblower bersedia mengungkapkan identitas secara lengkap dan bersedia identitasnya diketahui dalam rangka tindak lanjut pelaporan. Sedangkan Anonymous yaitu whistleblower tidak mengungkapkan identitas namun pengaduan disertai dengan data yang cukup untuk ditindaklanjuti. Penyampaian pengaduan secara langsung dapat dilakukan melalui saluran pengaduan yang berupa help desk yang disediakan oleh Satgas. Sebaliknya, penyampaian pengaduan secara tidak langsung dapat dilakukan melalui saluran pengaduan berupa telepon, layanan pesan singkat (SMS), kotak pengaduan, email, dan PO BOX yang disediakan oleh satgas.

Based on practical work at the Aceh Provincial Representative Audit Agency, it can be concluded that: The Whistleblowing System and the role of the code of ethics are closely related to fraud prevention at BPK RI. The Whistleblowing System is an important mechanism that allows BPK RI members to report suspected violations including fraud that violates the code of ethics. The Whistleblowing System and the role of the code of ethics complement each other in efforts to prevent fraud at BPK RI Aceh Province Representative. The Whistleblowing System is an effective reporting mechanism, while the code of ethics is a guideline for behavior that promotes integrity and provides protection for reporters. Through the synergy between the two, agencies can create an environment that is safer and free from fraud. There are two ways to submit complaints to this office, namely Full disclosure and Anonymous. Full disclosure itself, namely the whistleblower is willing to disclose his complete identity and is willing to have his identity known in the context of follow-up reporting. Meanwhile, Anonymous, namely the whistleblower does not reveal identity but the complaint is accompanied by sufficient data to be followed up. Complaints can be submitted directly through the complaint channel in the form of a help desk provided by the Task Force. On the other hand, indirect complaints can be submitted through complaint channels in the form of telephone, short message service (SMS), complaint box, e-mail and PO BOX provided by the task force.