Strengthening the effectiveness of whistleblowing system. A study for the implementation of anti-corruption policy in Indonesia

DOIhttps://doi.org/10.1108/JFC-11-2016-0069
Pages140-154
Published date02 January 2018
Date02 January 2018
AuthorIlham Nurhidayat,Bevaola Kusumasari
Subject MatterAccounting & Finance,Financial risk/company failure,Financial crime
Strengthening the eectiveness
of whistleblowing system
A study for the implementation of
anti-corruption policy in Indonesia
Ilham Nurhidayat and Bevaola Kusumasari
Department of Management and Public Policy, Universitas Gadjah Mada,
Yogyakarta, Indonesia
Abstract
Purpose The purpose of thispaper is to identify and map out various aspects and key elements,which are
necessary to strengthen an effective and systematic whistleblowing system (WBS) and ensure adequate
protectionin accordance with the characteristicstypical of Indonesia.
Design/methodology/approach This research emphasizes the extensiveuse of literature review and
previous research that analyze whistleblowing as an issue and ethical challenge in public institutions. This
research also reviews documents pertaining to the formulation and implementation of existing WBS.
Additionally, this research also analyzes some cases experienced by a number of whistleblower gures in
Indonesia as a contribution and recommendation to parties interested in formulating a more effective and
systematicWBS.
Findings An effective and systematic WBS, assuring adequate protection, needs a number of key
elements which willbe identied and mapped out in this research and, subsequently, categorizedinto several
aspects covering humanand ethical culture; policy; legal protection; organizational structure;and procedures
and processin accordanceto Indonesias specic characteristics.
Practical implications The paper can be a source to exploreanti-corruption policy and the prevention
approachof corruption based on Indonesian perspectives.
Originality/value This paper is a signicant undertaking aimed at raising public trust in public
institutions and providing adequate protection to whistleblowers. It also contributes by encouraging the
public organization to prevent corruption and other wrongdoing, which, nowadays, are common in
Indonesia.
Keywords Whistleblowing, Whistleblower, Corruption, Ethical dilemma
Paper type Literature review
Introduction
This research was inspired by a concern over two issues. The rst concerns the issue of
corruption, particularlypertaining to the formulation and implementation of anti-corruption
strategies and policies in Indonesia. The second regards the dilemmatic and ironic
conditions that remain prevalentand are currently still experienced by good people of high
integrity known as whistleblowers who dare to speak out or uncover cases happening
internally withinthe organization they work in.
Nowadays, corruption has seeped into all aspects of government administration.
Corruption Eradication Commissions(Komisi Pemberantasan Korupsi KPK) data have
proven that in the 13 years since the initiation of the anti-corruption reform, there have been
at least 17 governors, 50 regents/mayors, 14 judges, 121 legislative members and hundreds
(if not thousands) of high-ranking ofcials who were imprisoned for corruption charges
JFC
25,1
140
Journalof Financial Crime
Vol.25 No. 1, 2018
pp. 140-154
© Emerald Publishing Limited
1359-0790
DOI 10.1108/JFC-11-2016-0069
The current issue and full text archive of this journal is available on Emerald Insight at:
www.emeraldinsight.com/1359-0790.htm

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