Niat Melaporkan Kecurangan (Whistleblowing) di Kecamatan Ungaran Barat
DOI:
https://doi.org/10.31004/jptam.v6i1.3260Keywords:
Niat Whistleblowing, Teori Perilaku yang Direncanakan, Pengelolaan Dana DesaAbstract
Penelitian ini bertujuan untuk mengidentifikasi niat aparat desa dalam melaporkan kecurangan dalam pengelolaan dana desa dan alasan yang melatarbelakangi adanya niat tersebut. Penelitian ini menggunakan pendekatan kualitatif dan pengumpulan data dilakukan dengan wawancara dan dokumentasi. Penelitian ini dilakukan di desa yang terletak di Kecamatan Ungaran Barat, Kabupaten Semarang dengan subjek perangkat desa. Hasil penelitian menunjukkan bahwa apabila terjadi kecurangan dalam pengelolaan dana desa, aparat desa di kecamatan Ungaran Barat bermaksud untuk melaporkan kecurangan tersebut karena alasan moral, untuk menjaga nama baik desa dan tanggung jawab atas kepercayaan yang diberikan oleh masyarakat. dalam mengelola dana desa.
References
Ajzen, I. 1991. The theory of planned behavior. Organizational Behavior and Human Decision Processes 50(2): 179-211
Amstrong, M. 2002. Employee reward. CIPD.
Anshoriy Ch, HM. Nasruddin dan Sudarsono. 2008. Kearifan lingkungan dalam perspektif budaya Jawa. Yayasan Obor Indonesia.
Arnold, D. F., dan L. A. Ponemon. 1991. Internal auditor’s perception of whistle-blowing and the influence of moral reasoning:an experiment. Auditing: A Journal of Practice and Theory 10 (2).
Birnberg, J. G. 2009. The case for post-modern management accounting: thinking outside the box. Journal of Management Accounting Research 21: 3-18
Bowen, R. M., A. C. Call., dan S. Rajgopal. 2010. Whistle-blowing: target firm characteristics and economic consequences. Journal of the Accounting Review 85 (4): 1239 –1271.
Barnett, T., K. Bass dan G. Brown. 1996. Religiosity, ethical ideology, and intentions to report a peer's wrongdoing. Journal of Business Ethics 15 (11): 1161–1174
Colquitt, J. A., D. E. Conlon, M.J Wesson, C. O. L. H Porter, C. O dan K. Y. Ng. 2001. Justice at the millennium: A meta-analytic review of 25 year of organizational justice research. Journal of Applied Psychology 86 (3): 425–445
Colquitt, J. A., dan J. B. Rodell. 2011. Justice, trust, and trustworthiness: a longitudinal analysis integrating three theoretical perspectives. Academy of Management Journal 54 (6): 1183-1206
Dworkin, T. M. 2007. SOX and whistleblowing. Michigan Law Review 105 (8): 1757–1780.
Dyck, A., A. Morse., dan L. Zingales. 2010. Who blows the whistle on corporate fraud? Journal of finance (65) 6: 2213-2253
Hooks, K. L., S. E. Kaplan, J. J. Schultz, dan L. A. Ponemon: 1994. Enhancing communication to assist in fraud prevention and detection. Auditing: A Journal of Practice & Theory 13(2): 86-117
https://acch.kpk.go.id. Tindak Pidana Korupsi. Diakses pada tanggal 13 Januari 2017.
https://www.acfe.com. Introduction to fraud examination. Diakses pada tanggal 11 Juni 2017
http://www.djpk.depkeu.go.id. Peraturan menteri keuangan Republik Indonesia nomor 48/PMK.07/2016 tentang pengelolaan transfer ke daerah dan dana desa. Diakses pada tanggal 13 Januari 2017.
http://www.kemendagri.go.id. Peraturan menteri dalam negeri Republik Indonesia nomor 113 tahun 2014 tentang pengelolaan keuangan desa. Diakses tanggal 16 Januari 2017.
https://news.detik.com. Pakai dana desa untuk pribadi Kades di Sukabumi ini ditahan. Diakses tanggal 2 Mei 2017
Jiang, Z., Q. Xiao., H. Qi., dan L. Xiao. 2009. Total reward strategy: a human resources management strategy going with the trend of the times. International Journal of Business and Management 4(11).
Kuswanto. I. 2016. Pengaruh reporting channel, reporting medium, tenure dan reward terhadap whistleblowing intentions dengan protection sebagai moderasi (studi kasus di Kantor Pelayanan Pajak Kanwil Direktorat Jenderal Pajak Jawa Tengah II). TESIS
Li, A dan R. Cropanzano. 2009. Fairness at the Group Level: Justice Climate and Intraunit Justice Climate. Journal of Management, 35: 564-599.
Martoyo S. 2000. Manajemen sumber daya manusia. BPFE Yogyakarta.
Mas’ud F. 2004. Survai diagnosis organisasional: konsep dan aplikasi. Badan Penerbit Universitas Diponegoro.
Near, J. P., dan M. P. Miceli 1985. Organizational dissidence: the case of whistle-blowing. Journal of Business Ethics 4: 1-16.
Park, H, J. Blenkinsopp, M. K. Oktem dan U. Omurgonulsen. 2008. Cultural orientation and attitudes towards different forms of whistleblowing: A Comparison of South Korea, Turkey, and the U.K. Journal of Business Ethics 82: 929-939
Park, H. dan J. Blenkinsopp. 2009. Whistleblowing as planned behavior – A survey of South Korean police officers, Journal of Business Ethics, 85 (4): 545-556.
Ponemon, L. 1994. Whistle-blowing as an internal control mechanism: individual and organizational considerations. Auditing: A Journal of Practice & Theory 10 (2): 118-130.
Pratheepkanth, P. 2011. Reward system and its impact on employee motivation in commercial bank of Sri Lanka Plc, in Jaffna District. Global Journal of Management and Business Research 11 (4).
Priantara, D.M. 2013. Fraud auditing & investigation. Mitra Wacana Media.
Purba, B.P. 2015. Fraud dan korupsi: pencegahan, pendeteksian, dan pemberantasannya. Salemba Empat.
Putri, C. M. 2012. Pengujian keefektifan jalur pelaporan pada structural model dan reward model dalam mendorong whistleblowing: Pendekatan Eksperimen. Simposium Nasional Akuntansi XV.
Robbins, S.P. dan T.A Judge.2008. Perilaku organisasi. Salemba Empat.
Sarwono, S.W. dan Eko. A.Meinarno. 2009. Psikologi Sosial. Salemba Empat.
Saud, I.M. 2016. Pengaruh sikap dan persepsi kontrol perilaku terhadap niat whistleblowing internal-eksternal dengan persepsi dukungan organisasi sebagai variabel pemoderasi. Jurnal Akuntansi dan Investasi 17 (2): 209-219
Seifert, D.L., J. T Sweeney., J. Joireman., dan J. M. Thornton. 2010. The influence of organizational justice on accountant whistleblowing. Accounting, Organization, and Society 35: 707-717.
Seifert, D.L., W. W. Stammerjohan., dan R. B. Martin. 2014. The influence of organizational justice on accountant whistleblowing. Behavioral Research In Accounting 26 (1): 157-168.
Singleton H. 2007. Audit dan Assurance Teknologi Informasi 2. Salemba Empat
Tampubolon R. 2005. Risk and system-based internal audit. PT. Elex Media Komputindo
Trevino, L. dan G. Weaver. 2001. Organizational justice and ethic program “follow-trough”: influences on employees' harmful and helpful behavior. Business Ethics Quarterly, 11(4): 651-657.
Trompeter, G.M.,T. D Carpenter., N. Desai., K. L. Jones., dan R. A. Riley. 2013. The influence of organizational justice on accountant whistleblowing. Auditing: A Journal of Practice and Theory 32 (1): 287-321
Tuakanotta, T.M. 2010. Akuntansi forensik & audit investigasi. Salemba Empat.
Tugiman, H. 2008. Standar professional auditor internal. Kanisius Yogyakarta
Xu, Y., dan D. Ziegenfuss. 2008. Reward systems, moral Reasoning, and internal auditors’ reporting wrongdoing. Journal of Business Psychology 22: 323–331., 9-11Agustus
Downloads
Published
How to Cite
Issue
Section
Citation Check
License
Copyright (c) 2022 Tantry Sitohang Andi Lolo, Renova Simanjuntak
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work’s authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).