The Implementation of Whistleblowing System as Fraud Detection (A Case Study at Kantor Pengawasan Pelayanan Bea Cukai X)

Salsabila, Tasya Alya and Yasa, Ida Bagus Anom and Handayani, Luh Nyoman Chandra (2022) The Implementation of Whistleblowing System as Fraud Detection (A Case Study at Kantor Pengawasan Pelayanan Bea Cukai X). Repositori Politeknik Negeri Bali.

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Abstract

This research aims to provide a further understanding on the matter of mechanism of whistleblowing system and application of whistleblowing system as fraud detection. The data used are primary data such as interviews about application of the whistleblowing system, and secondary data in the standard operating procedure of public services for public complaints at KPPBC Tipe Madya Pabean. The method used is a qualitative method as a case study. The conclusion of this research are the mechanism of the whistleblowing system KPPBC X has been implemented in accordance with standard operating procedure and whistleblowing system can detect fraud/violations that has been proven by the receipt of various complaints. Keywords: whistleblowing system, whistleblower, fraud/violation, KPPBC X

Item Type: Article
Subjects: Ilmu Ekonomi
Ilmu Ekonomi > Ilmu Ekonomi > Akuntansi
Divisions: Jurusan Akuntansi > Prodi Akuntansi Manajerial > Skripsi
Depositing User: Tasya Alya Salsabila
Date Deposited: 21 Sep 2022 02:29
Last Modified: 21 Sep 2022 02:29
URI: http://repository.pnb.ac.id/id/eprint/1773

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