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Abstrak :
Dalam semua jenis bidang bisnis, organisasi atau perusahaan mungkin memiliki kekurangan mengenai tindakan yang menyimpang dan praktek-praktek ilegal pada jam kerja. Menanggapi hal ini, karyawan akan cenderung untuk berpikir ulang sebelum mereka memutuskan untuk melaporkan praktek-praktek ilegal seperti yang dilakukan oleh atasannya. Laporan penelitian ini menekankan ‘kebisuan’ pekerja yang dipengaruhi oleh kepemimpinan transaksional dalam organisasi atau perusahaan. Adanya faktor lain, yaitu ketergantungan tugas, yang mendorong karyawan untuk tetap diam, menghasilkan nilai tambah bagi penelitian ini. Hal ini diasumsikan bahwa semakin tingginya level ketergantungan tugas akan berpengaruh positif terhadap kepemimpinan transaksional dan ‘kebisuan’. Survei dilakukan untuk memvalidasi asumsi. Karyawan dari tim yang bekerja di beberapa perusahaan Belanda berpartisipasi dalam survei yang dilakukan secara online. Hasil penelitian menunjukkan bahwa tidak ada hubungan yang signifikan antara Kepemimpinan Transaksional dan ‘Kebisuan’, dengan keterkaitan tugas sebagai moderator. ......In all kinds of business fields, organizations or companies might have flaws concerning wrongdoings and illegal practices during the working time. In response towards these practices, employees would tend to think twice before they decide whether or not to report such illegal practices done by the employers. This research paper will emphasize on the occurrence of employee remaining silent, which is affected by transactional leadership in the organization. The existence of another factor, namely task interdependence, which drives the employee to remain silent, would generate an added value for this research. It is assumed that high task interdependence positively connects the relationship of both transactional leadership and silence. A survey was conducted in order to validate the assumption. Employees from working teams in several Dutch companies participated in the survey that was conducted online. The result showed that there is no significant relationship between Transactional Leadership and Silence, with high Task Interdependence as the moderator.

Abstrak :
Tesis ini membahas mengenai penerapan dari Whistleblowing System (WBS) dalam internal korporasi, dalam rangka mencegah terjadinya kejahatan korporasi. Penelitian ini adalah Penelitian Yuridis Normatif, yang bersifat eksploratif-identifikatif. Hasil dari penelitian ini menyarankan bahwa perlu dirancang sebuah mekanisme khusus yang dapat menggabungkan perlidungan yang diberikan oleh Intemal Korporasi dengan Pihak eksternal yang terkait, yang diterapkan melalu perangkat regulasi yang ada, dan perlu dijalin kerjasama dengan pihak eksternal oleh korporasi dalam rangka penerapan WBS.

Abstrak :
Penelitian ini bertujuan untuk menganalisa penerapan praktik whistle blowing system yang dilakukan oleh Divisi Audit Internal dan Divisi Kepatuhan dari sudut pandang pegawai Bank Syariah Mandiri. Whistle Blowing System merupakan salah satu alat deteksi yang dapat mengungkap tindakan kecurangan di Bank Syariah Mandiri. Penelitian ini berfokus pada 8 aspek utama, yaitu perlindungan kepada whistle blower, regulasi terkait pengaduan fraud, sistem pelaporan dan mekanisme tindak lanjut laporan fraud, penyusunan ketentuan whistle blowing, reward, sikap organisasi, ketersediaan akses pelaporan eksternal, serta karakteristik whistle blower. Berdasarkan hasil penelitian, ditemukan bahwa secara garis besar Bank Syariah Mandiri telah melaksanakan ketentuan whistle blowing system yang efektif, namun sosialisasi belum merata, terdapat beberapa kendala terkait pelaksanaan whistle blowing system, perlunya keterangan perlindungan whistle blower yang lebih jelas dalam ketentuan whistle blowing system, serta diperlukannya sikap dan komitmen pegawai yang lebih tegas dalam menerapkan strategi anti fraud.

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This study aims to analyze the implementation of whistle blowing system which operated by Internal Audit Division and Compliance Division from Bank Syariah Mandiri employees? perpective. Whistle blowing system is one of fraud detection tools in Bank Syariah Mandiri. Focus of this study are whistle blower?s protection law, fraud regulation, the mechanism of fraud reporting system, whistle blowing requirement, reward, organization?s support, access of external fraud reporting, and whistle blower characteristics. This study finds that, Bank Syariah Mandiri has been implementing whistle blowing system effectively. But there?s still a few problem that appear, which includes unevenly distributed information of whistle blowing system, whistle blowing reporting constraints, the needs of whistle blower?s law clarity, and employees?s firm commitment of anti fraud strategy.

Abstrak :
The story of Edward Snowden and his shocking surveillance revelations. Edward Snowden was a 29-year-old computer genius working for the National Security Agency when he shocked the world by exposing the near-universal mass surveillance programs of the United States government. His whistleblowing has shaken the leaders of nations worldwide, and generated a passionate public debate on the dangers of global monitoring and the threat to individual privacy. In a tour de force of investigative journalism that reads like a spy novel, award-winning Guardian reporter Luke Harding tells Snowden's astonishing story--from the day he left his glamorous girlfriend in Honolulu carrying a hard drive full of secrets, to the weeks of his secret-spilling in Hong Kong, to his battle for asylum and his exile in Moscow. For the first time, Harding brings together the many sources and strands of the story--touching on everything from concerns about domestic spying to the complicity of the tech sector--while also placing us in the room with Edward Snowden himself. The result is a gripping insider narrative--and a necessary and timely account of what is at stake for all of us in the new digital age.

Abstrak :
Penerimaan pajak yang dikelola oleh Direktorat Jenderal Pajak mendanai lebih dari 70% belanja negara dan merupakan penopang utama pendapatan negara. Sehingga Direktorat Jenderal Pajak harus menerapkan pengawasan dan penegakan disiplin yang baik terhadap pegawainya. Untuk mencapai sasaran penerimaan pajak yang optimal dan membangun public trust, Direktorat Jenderal Pajak telah menerapkan whistle-blowing system. Tujuan dari penelitian ini adalah menguji model whistle-blowing intention , dimotivasi oleh theory of reasoned action, pada pegawai usia muda. Penelitian ini dilakukan pada pegawai KPP Pratama Bekasi Selatan. Hasil penelitian menunjukan subjective norms berpengaruh signifikan terhadap attitudes toward whistle-blowing. Untuk attitudes toward whistle-blowing berpengaruh signifikan terhadap whistle-blowing intention serta subjective norms berpengaruh signifkan terhadap whistle-blowing intention. Hasil penelitian ini mendukung penelitian yang telah dilakukan sebelumnya. Kemudian subjective norms berpengaruh lebih kuat terhadap attitudes toward whistle-blowing pada pegawai usia muda dibandingkan dengan pegawai usia tua, begitu juga pada subjective norms, berpengaruh lebih kuat terhadap whistle-blowing intention pada pegawai usia muda dibandingkan dengan pegawai usia tua. Untuk attitudes toward whistle-blowing tidak terbukti memiliki pengaruh lebih kuat terhadap whistle-blowing intention pada pegawai usia muda dibandingkan dengan pegawai usia tua. ...... Tax revenues are managed by the Directorate General of Taxation to fund more than 70 % of government spending and the backbone of the country's income. So the Directorate General of Taxation shall implement the supervision and enforcement of good discipline against employees. To achieve optimal target tax revenue and building public trust , the Directorate General of Taxation has implemented a whistle-blowing system. The purpose of this study was to test a model of whistle - blowing intention, motivated by the theory of reasoned action , at a young age employees. This research was conducted in South Bekasi STO employees. The results showed subjective norms significantly influence attitudes toward whistle-blowing. For attitudes toward whistle-blowing has significant effect on whistle-blowing intention and subjective norms affect significantly on the whistle-blowing intention. The results of this study support previous research that has been done. Then subjective norms influence attitudes toward whistle-blowing stronger at a young age employees compared to old age employees, as well as the subjective norms has a stronger effect on whistle-blowing intention at the young age employees compared to old age employees. For attitudes toward whistle-blowing is not shown to have a stronger influence on the whistle-blowing intention at a young age employees compared to old age employees.

Abstrak :
Karya akhir ini bertujuan untuk menganalisis best practice yang dilakukan dalam penerapan Whistle Blowing System (WBS) di Indonesia dan untuk menganalisis penerapan Whistle Blowing System pada Kementerian Pekerjaan Umum dan Perumahan Rakyat. Karya akhir ini menggunakan metode kualitatif dan bersifat deskriptif analitis. Hasil karya akhir ini menunjukkan bahwa terdapat 8 (delapan) best practice penerapan Whistle Blowing System (WBS) di Indonesia. Kementerian Pekerjaan Umum dan Perumahan Rakyat (PUPR) telah menerapkan Whistle Blowing System berdasarkan best practice penerapan WBS di Indonesia, walaupun masih terdapat kelemahan dalam pelaksanaannya, khususnya pada perlindungan pelapor, unit pelaksana WBS, dan pemberian penghargaan. Penelitian ini mengajukan beberapa saran perbaikan penerapan WBS di lingkungan Kementerian PUPR agar WBS kementerian terlaksana secara efektif dan efisien.

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The objectives of this study are to analyze Whistle Blowing System (WBS) best practice in Indonesia and to analyze how WBS practiced in Kementerian Pekerjaan Umum dan Perumahan Rakyat?s (PUPR). This study uses qualitative method with descriptive analysis approach. The result of this study shown that there are 8 (eight) Whistle Blowing System best practice in Indonesia. Kementerian Pekerjaan Umum dan Perumahan Rakyat has been apply WBS based on Whistle Blowing System best practice in Indonesia, but still there are weaknesses to apply WBS, especially at protection of the whistleblower, WBS execution unit, and reward. This study proposes some suggestions to improve the implementation of WBS practice in Kementerian PUPR, so that WBS practice in Kementerian PUPR will be done effectively and efficiently.

Abstrak :
Tesis ini membahas whistle blowing system yang diterapkan pada Bank XYZ mengenai kesiapan sistem tersebut menjadi saluran pelaporan terjadinya pelanggaran, faktor-faktor yang menjadi penghambat dalam penerapannya, serta mencari strategi yang tepat untuk mengatasi penghambat tersebut. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif, dengan menggali data primer melalui kuesioner dan wawancara kepada pihak-pihak yang berkaitan dengan pengelolaan whistle blowing system dan pemanfaatannya dalam mengurangi pelanggaran di Bank XYZ. Adapun pertanyaan pada kuesioner dan wawancara merupakan pendalaman dari aspek-aspek Sistem Pelaporan Pelanggaran yang diterbitkan oleh Komite Nasional Kebijakan Governance KNKG yang terdiri dari aspek struktural, operasional, dan perawatan. Hasil penelitian penelitian menemukan bahwa meskipun whistle blowing system yang digunakan telah siap sebagai salah satu strategi mengurangi pelanggaran, ternyata masih ada beberapa alasan yang melatarbelakangi pegawai untuk enggan menggunakannya. Oleh karena itu, peneliti menyarankan beberapa hal yang dapat dilakukan oleh perusahaan maupun regulator yang mampu mendorong peran serta pegawai dalam memanfaatkan whistle blowing system.

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This thesis discusses the whistle blowing system is applied to the Bank XYZ on the readiness of the system to wrongdoing reporting channels, factors that become an obstacle in its application, as well as finding the right strategy to overcome the obstacle. This research is a qualitative descriptive design, by using primary data through questionnaires and interviews to the parties relating to the management of whistle blowing system and its use in reducing wrongdoing in Bank XYZ. The question on the questionnaire and interview a deepening of aspects whistle blowing system published by Komite Nasional Kebijakan Governance KNKG , which consists of the structural, operational, and maintenance aspects. The results of the research study found that although the whistle blowing system used has been prepared as one of the strategies to reduce wrongdoing, it turns out there are several reasons behind employees to be reluctant to use it. Therefore, researchers suggest several things that can be done by companies and regulators are able to encourage the participation of employees in the use of whistle blowing system.

Abstrak :
Summary: "IT BEGAN WITH A TANTALIZING, ANONYMOUS EMAIL: "I AM A SENIOR MEMBER OF THE INTELLIGENCE COMMUNITY." What followed was the most spectacular intelligence breach ever, brought about by one extraordinary man. Edward Snowden was a 29-year-old computer genius working for the National Security Agency when he shocked the world by exposing the near-universal mass surveillance programs of the United States government. His whistleblowing has shaken the leaders of nations worldwide, and generated a passionate public debate on the dangers of global monitoring and the threat to individual privacy. In a tour de force of investigative journalism that reads like a spy novel, award-winning Guardian reporter Luke Harding tells Snowden's astonishing story--from the day he left his glamorous girlfriend in Honolulu carrying a hard drive full of secrets, to the weeks of his secret-spilling in Hong Kong, to his battle for asylum and his exile in Moscow. For the first time, Harding brings together the many sources and strands of the story--touching on everything from concerns about domestic spying to the complicity of the tech sector--while also placing us in the room with Edward Snowden himself. The result is a gripping insider narrative--and a necessary and timely account of what is at stake for all of us in the new

Abstrak :
Tesis ini membahas peran Unit Internal Audit dalam penerapan Good Corporate Governance pada Garuda Indonesia. Jenis penelitian ini kualitatif. Peran Unit Internal Audit dilakukan antara lain melalui investigasi dugaan kasus gratifikasi, audit pengelolaan SDM, analisis risiko sistem travel agent. Hasil penelitian menyarankan Unit Internal Audit : (1) menetapkan Piagam Audit Internal yang memuat visi, misi, ruang lingkup, wewenang dan tanggung jawab Unit Internal Audit yang secara formal digunakan perusahaan, (2) menyusun PKPT dengan menetapkan sasaran, ruang lingkup, estimasi waktu, personil dan anggaran, mencakup kegiatan consulting, (3) meningkatkan pendidikan profesional berkelanjutan terkait kegiatan consulting dan specialized audit, (4) melaksanakan program Quality Assurance secara self assessment, atau oleh pihak independen, (5) meningkatkan etika perusahaan melalui ethics audits, serta (6) meningkatkan perannya dalam kegiatan assurance dan consulting terhadap risk management. ......This thesis discusses the strategic role of the Internal Audit Unit in the implementation of Good Corporate Governance on Garuda Indonesia. This research is qualitative. This thesis outlines the role of Internal Audit Unit, among others, investigations into alleged graft case, an audit of human resource management, risk analysis related travel agent system. The results suggest things to do Internal Audit Unit, namely: (1) establish the Internal Audit Charter which contains the vision, mission, scope, authority and responsibility of the Internal Audit Unit which was formally used by the company, (2) develop PKPT by setting objectives, scope, time estimates, personnel and budget, include consulting activities, (3) improve continuing professional education and specialized consulting activities related to audit, (4) implement the Quality Assurance program by self assessment, or an independent party, (5) improving corporate ethics through ethics audits, an, (6) actively promote its role in assurance and consulting activities for risk management.

Abstrak :
Penelitian ini bertujuan untuk menganalisis penerapan praktik whistleblowing system yang dilakukan oleh Badan Pemeriksa Keuangan. Whistleblowing System merupakan salah satu alat deteksi yang dapat mengungkap tindakan kecurangan di Badan Pemeriksa Keuangan. Penelitian ini berfokus pada 8 aspek utama, yaitu perlindungan kepada whistleblower, regulasi terkait pengaduan pelanggaran, sistem pelaporan dan mekanisme tindak lanjut laporan pelanggaran, penyusunan ketentuan whistleblowing, reward, sikap organisasi, ketersediaan akses pelaporan eksternal, serta karakteristik whistleblower. Berdasarkan hasil penelitian, ditemukan bahwa secara garis besar Whistleblowing System yang telah ditetapkan BPK hampir memenuhi semua aspek utama namun pelaksanaannya masih belum sepenuhnya sesuai dengan ketentuan yang telah ditetapkan. ...... This study aims to analyze the implementation of whistle blowing system which operated by the Audit Board of The Republic of Indonesia. Whistleblowing system is one of fraud detection tools in Audit Board of The Republic of Indonesia. Focus of this study are whistle blower's protection law, fraud regulation, the mechanism of fraud reporting system, whistle blowing requirement, reward, organization's support, access of external fraud reporting, and whistle blower characteristics. This study finds that roughly Whistleblowing System that has been set by the Institution almost meet all major aspects but its implementation is still not fully in accordance with the conditions set.