THE INFLUENCE OF THE WHISTLEBLOWING SYSTEM ON FRAUD DETECTION IN EFFORTS TO ERADICATE CORRUPTION

The conduct of this study came in the backdrop of thinking of the need for opening a discussion for a more comprehensive and contextual concept of whistleblowing for Indonesia from the vantage point of existing theoretical perspectives, regulations and practices. There is a lot of misunderstanding and bias about the concept of whistleblowing in public and private organizations in Indonesia. This study is largely based on previous literature and observation of the implementation of whistleblowing system (WBS) in several institutions that the author considered credible enough to be best practices. The study used descriptive qualitative approach and used various reference sources that were drawn from library research. This research has produced several formulations. First, the synonym or equivalent phrase in the Indonesian language for the term whistleblower is Pengungkap dugaan kecurangan, (revealer of alleged fraud) and Pengungkap dugaan pelanggaraan (revealer of alleged violation) or Pengungkap dugaan perbuatan tidak benar (wrongdoing) (revealer of alleged wrongdoing). Secondly, the most appropriate equivalence to the phrase whistleblowing system (WBS) in the context of Indonesia is “Sistem Pengungkapan Dugaan Pelanggaran” (alleged violation disclosure system). Third, the object of the report or complaints of whistleblowing (wrongdoing) is classifying into seventeen types of behavior that are in turn categorized into seven groups. WBS development and implementation in a number of government and private sector institutions emphasize seven key points. Research findings fill a mainstream research gap on whistleblowing in Indonesia, which has for long been plagued by misunderstanding between WBS and complaints handling system that is evident in several institutions and government agencies in Indonesia. The expectation is that research results will make some contribution to government policy making in the realm of whistleblowing system by providing a definition that is in line with the initial conception of the concept of whistleblowing. That way, this research is expected to contribute to the development of a more effective policy and WBS that not only protects the whistleblower but also pays attention ethics, culture, and local context in Indonesia which are different from the countries where the concept of whistleblowing had its origins.

Changes in the world's landscape with massive digital developments affect learning and development strategies of human resources in every organization, including the Government Agencies. In Indonesia, changes in ASN competency management as mandated by the Law on ASN also encourage changes in the learning and development process in education and training units, marked by the emergence of Corporate Universities in Government Agencies. Using the concept and generic strategy approach of Corporate University developed by Radermarkers (2014), this research intends to analyze the learning strategies developed by Corporate University in Government Agencies in Indonesia. The research method is carried out with a literature study approach with data and information from the Corporate University strategic plan as the main data source. From the analysis of concepts and strategies for six Corporate Universities, it can be concluded that the school strategy is the strategy chosen by the majority of Corporate Universities in Government Agencies, compared to the college strategy and the academy strategy. Various concepts and strategies of Corporate University in this research are expected to reference other Government Agencies that will develop Corporate University as a strategy in developing ASN competencies in Indonesia.

This paper aims to explain the connectivity of whistleblowing online system between the Witness and Victim Protection Agency (LPSK), the Corruption Eradication Commission (KPK), and 17 ministries/institutions that hasbeen established since 2017. The challenges raised in the implementation of the whistleblowing online system are discussed in line with a case of the Ministry of Marine and Fisheries Affairs, a non-participant ministry in the connectivity of whistleblowing online system. The reason for selecting this case is to provide a different view of how a non-aligned institution within the network undertakes efforts in eradicating corruption through whistleblowing system. The discussion still leaves several obstacles to achieving an effective whistleblowing system. These constraints include insecurity of mutation in remote areas due to reporting alleged frauds and a response to a fraudulent thatconsider reasonable. This article is intended to encourage further discussion and research regarding the implementation of whistleblowing online systems in government agencies in Indonesia.

The Government Goods/Services Procurement Policy Institute (LKPP) established a policy for measuring the procurement governance index (ITKP) for Government Agencies in Indonesia as one of the tools to achieve a "Clean and Accountable Bureaucracy." This study explores the relationship and significance of ITKP indicators with government performance, as measured by the Government Agency Performance Accountability Report (AKIP). This study uses a quantitative method with secondary data obtained from LKPP and the Ministry of PANRB for the 2020-2023 period. The research sample included 72 ministries and 402 local governments. The results showed that there was a positive and significant relationship between procurement governance and the improvement of the performance of Indonesian government agencies, both in Ministry of Ministries and Agencies, Regional Governments, and the entire sample. The findings can be used as feedback and evaluation for future policy improvements, including the use of the procurement system, the qualifications and competencies of PBJ human resources, as well as the maturity level of UKPBJ.

Integrity and transparency are essential in maintaining accountability within public institutions. However, the implementation of the whistleblowing system in regional government agencies in Indonesia remains limited. This study aims to analyze the influence of legal protection, availability of information, and seriousness of violations on the intention to use the whistleblowing system among employees of the Minahasa District Education Office. Using a quantitative approach and survey method, data were collected from 50 respondents and analyzed through multiple linear regression with the assistance of SPSS. The results reveal that both legal protection and availability of information have a positive but insignificant effect on the intention to report violations, while the seriousness of violations has a positive and significant effect. The coefficient of determination (R²) of 0.603 indicates that 60.3% of the variation in intention to use the whistleblowing system is explained by the three independent variables. These findings suggest that moral awareness arising from the seriousness of a violation plays a greater role than structural factors such as legal protection and system information. Strengthening ethical culture, legal safeguards, and effective internal communication is essential to encourage employees’ willingness to engage in whistleblowing behavior.

This study aims to analyze the influence of the capabilities of the Government Internal Supervisory Apparatus (APIP) in optimizing the efficiency of financial audits and reducing audit findings to achieve optimal accountability. The study was conducted by collecting annual report documents from the Financial and Development Supervisory Agency (BPKP), the Audit Board of the Republic of Indonesia (BPK), and the Ministry of Home Affairs (Kemendagri). A quantitative approach was used in this study, with data analysis involving 3,252 observations from various government agencies in Indonesia. The data collected included APIP capabilities, financial audit efficiency, and the number of audit findings. The mediating variable used in this study is the follow-up on audit recommendations. The results show that APIP capabilities have a significant impact on the efficiency of financial audits. Increasing APIP capabilities has been proven to significantly enhance audit follow-ups and reduce the number of audit findings. Additionally, the variables of organizational age and geographic factors also significantly affect audit efficiency and the number of audit findings, indicating that these factors are important in achieving better financial accountability. Conversely, the size of the agency negatively affects audit follow-ups and positively affects the number of audit findings. These findings underscore the importance of enhancing APIP competencies and capabilities as a primary strategy in improving the efficiency and accountability of financial audits in the public sector. This study provides significant contributions to the development of internal supervisory policies and the improvement of financial audit quality in Indonesia, as well as encouraging efforts to enhance public sector accountability. Keyword: apip capabilities; financial audit efficiency; audit findings; accountability

PurposeGovernment institutions in Indonesia have implemented an integrity system as a strategy to prevent fraud and corruption by integrating the risk management and organizational ethics. This integration is important to increase the awareness of fraud in the organization. Based on self-determination theory, this study examines the mediating effect of fraud awareness on risk management and integrity systems.Design/methodology/approachThe study was carried out by using a quantitative approach. The participants of the survey were auditors of the inspectorate of Ministries and Government Agencies in Indonesia. The number of respondents was 103 auditors. The hypothesis testing method used the partial least squares structural equation modeling (PLS-SEM) approach. The data were processed by using WarpPls 7.0 software.FindingsThere are two main results in this study. First, risk management directly affect the integrity of the system. Second, fraud awareness mediates the relationship between risk management and integrity systems.Practical implicationsThe result of this study implicates the policymakers in Ministries and Government Agencies in Indonesia to increase organizational fraud awareness through the involvement of internal audits with risk management. The fraud awareness will greatly improve the performance of the integrity system.Originality/valueThis is the first study examined fraud awareness of integrity systems and risk management. This study can enrich the literature on internal audits, especially the duties of auditors with risk management.

Cloud computing services provide resources in the form of infrastructure platforms, software, and other hosting to customers. Data provided by digital systems is carried out in a cloud computing model service, providing data access anywhere as long as it is connected to the internet. In today's digital era, cloud computing supports the implementation of One Data Indonesia (SDI) to obtain quality data that is well integrated between local governments and the central government. With One Data Indonesia, it is hoped that data will have consistency so that it can be relied on for analysis and has a good level of security. One Data Indonesia is an idea from the Indonesian government to combine and maximize the use of data generated by government agencies in Indonesia so that it is useful for decision-making, planning, and more optimal public services. In realizing SDI, cloud computing can be utilized for data storage, ease of access, and creating better cooperation between government agencies. Cloud computing can help the Indonesian government optimize public services safely, and reliably, and maximize data potential in various fields to gain competitive advantages in all sectors of government.

The development of information technology in daily life is very rapid so that it can increase the productivity of an individual or organization. The Government Sector also utilizes information technology in an effort to increase the provision of effective and efficient public services. Likewise with the Government of Indonesia, in 2018 issued Presidential Regulation No. 95 of 2018 concerning Electronic-Based Government Systems (SPBE) as a guideline for governance that utilizes information and communication technology to provide quality public services. SPBE evaluation and monitoring is carried out by the Ministry of State Apparatus Empowerment and Bureaucratic Reform (KemenPANRB) in every government agency in Indonesia. In 2020 the results of the SPBE evaluation at the Tangerang City Government obtained a score of 3.44 with a good index. For this reason, this research focuses on improving SPBE governance which includes the standardization and integration of SPBE business processes for the Tangerang City Government. This research provides a solution in the form of an SPBE enterprise architecture design in the business process domain according to the SPBE architecture. Several phases are used, namely the preliminary phase, architecture vision, and business process architecture. The main phase of this design is the business process architecture which produces level 0 business process maps, level 1, 2, 3, 4, 5 business process maps and cross-functional maps as standardization of SPBE business processes according to PermenPANRB No. 19 of 2018.

The manifestation of regional financial autonomy can be seen in the regional financial accounting information system as a good government system characterized by increasingly low problems so that the information generated by the central government and regional governments in Indonesia is a form of quality financial reporting and effective application of accounting systems by various government agencies in Indonesia. Indonesia. This study aims to find out how the successful application of accounting information systems on financial reporting performance was produced. This study uses causality and population verification methods in this study are the district and city governments in the provinces of Papua and West Papua. The sampling technique uses a census so that all members of the population become research samples. The results of this study show empirical evidence that the successful application of accounting information systems and financial reporting performance is transparent and accountable.

An increase in the number of corruption cases in the goods and services procurement at government agencies in Indonesia causes the country to suffer significant losses. This condition proves the noncompliance of the goods and services procurement officials with the code of ethics for the implementation of goods and services procurement. Corruption cases in the goods and services procurement tend to involve goods and services procurement officials, both as Budget User Authorities, Commitment Making Officials, and Technical Implementation Activities Officials. In other words, officials (superiors) use their authority to commit fraud in the goods and services procurement. The purpose of this study is to determine and evaluate the role of the code of ethics on the influence of superior authorities on fraudulent acts in goods and services procurement of government agencies in Indonesia. This study used the laboratory experiments method with the accounting students of Pattimura University, Ambon as the participants and a two-way ANOVA with a 2x3 factorial experimental design as a data analysis technique. The results of this study show that superior authority plays an important role in influencing the occurrence of fraudulent acts in the goods and services procurement, and a code of ethics can reduce it. There is a difference in the tendency to commit fraud in the goods and services procurement when there is a superior authority and no superior authority. The tendency to commit fraud will be smaller for individuals who are asked to read the code of ethics and signatures it compared to only reading the code of ethics and without a code of ethics.

Technology that is growing rapidly affects all levels of society to keep up with existing technological advances. It is no exception with various government agencies in Indonesia which are now implementing the speed of technology. This also applied by the National Land Agency or BPN, which through the regulation of the Minister of Agrarian and Spatial Planning Head of the Republic of Indonesia Land Agency or commonly referred to as ATR / BPN Number 1 of 2021 concerning Electronic Certificates which has now taken effect in January 2021. The regulation states that Electronic Certificates will replace physical certificates that were previously in the form of books. However, the problem experienced is that the Indonesian people do not fully understand the performance and also the use of electronic certificates due to the uneven socialization carried out by ATR / BPN. In addition, what is feared by the public is the very easy theft of data that occurs in Indonesia because of the weak security system especially in the Indonesian government.

Background: Blockchain can improve the security and efficiency of government information systems. However, the adoption of this technology in Indonesia is still limited, especially in the government sector. Previous studies have emphasized the importance of regulatory and legal aspects in blockchain implementation. This condition is a challenge and an opportunity to examine the factors that influence the diffusion of blockchain innovation in the Indonesian government. Objective: This study aims to identify and analyze the factors that influence the diffusion of blockchain technology in the Indonesian government through hypothesis testing and conceptual model development, as well as to determine the current stage of blockchain technology diffusion in the Indonesian government. Methods: This study uses data from a questionnaire survey of 24 government agencies in Indonesia, representing various levels of central, provincial, district, and city, and focusing on the technology sector. A total of 192 responses were successfully collected. The collected data were analyzed using SmartPLS software to test the validity and reliability of the instrument, research hypothesis, and proposed conceptual model, and the results of the hypothesis test were used to determine the current stage of blockchain technology diffusion in the Indonesian government. Results: The study's results indicate that the research instruments used are valid and reliable and meet the requirements for use in this study. Of the eight hypotheses proposed, three were accepted, and five were rejected. The tested conceptual model showed good agreement with the empirical data. Conclusion: This study concludes that relative advantage and stakeholder roles are key factors significantly influencing the Indonesian government's intention to adopt blockchain technology. In contrast, complexity, regulation, top management support, and competence do not significantly influence adoption intentions. The diffusion of blockchain technology in the Indonesian government is still in the knowledge stage, so the decision to adopt it has not been reached. The implication is that the government needs to prioritize blockchain advantages and actively involve stakeholders, such as experts and developers, in efforts to adopt this technology. Keywords: Diffusion of Innovation, Blockchain, Information Systems, E-Government, Information Technology Management

Innovation awards have garnered interest among practitioners in local and central governments, international organizations, and academics in both national and international publications. However, only a limited number of local government agencies in Indonesia have successfully introduced innovations and received public service innovation awards. This study, therefore, seeks to address the following research question: Which governmental organizations were responsible for granting public sector innovation awards to Indonesian local government institutions in 2021? The objective of this research was to determine the outcomes of public sector innovation awards in Indonesia in 2021, with a focus on local government institutions. A qualitative descriptive method was employed, utilizing library research to gather data and examine local governments that successfully implemented public service innovations. Findings indicate that the Indonesian government, through various ministries and the National Institute of Public Administration, awarded the 2021 Innovation Government Award to local governments—including provinces, regencies, and cities—that effectively implemented regional innovations. Moreover, in response to the COVID-19 pandemic, the importance of adopting e-government principles has become increasingly critical for ensuring the continuity of public services.

It may sound familiar to use Enterprise Risk Management (ERM) to prevent and identify fraud. However, the use of this well-known strategy in municipal administration is still uncommon. Fraud is a major concern in local government fiscal management. We acquired 151 data points from the Supervisory Apparatus of Local Government Agencies in Indonesia using a questionnaire. To test the hypothesis, this study employs regression analysis. According to the findings, the control environment, risk assessment, control activities, information and communication, and monitoring all have a significant impact on fraud prevention and detection. This work contributes empirically to the use of Enterprises Risk Management to minimize and identify fraud in Indonesian local governments.