Influence of the whistleblowing system and internal control of fraud prevention (Studies empirical on Committee Sport National Indonesia a Province West Papua)
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Abstract
The objective of this research is to ascertain how the Indonesian National Sports Committee (KONI) West Papua Province prevents fraud by means of internal control and the whistleblower system. The numerous instances of grant fund corruption in Indonesian sports organizations served as the impetus for this study. All employees of KONI West Papua received questionnaires as part of the quantitative research strategy. The findings of the research show that the whistleblower system and internal controls have a large and positive impact on fraud prevention. Furthermore, these factors together have a major impact on fraud prevention. These results show that building a strong internal control framework and implementing an efficient whistleblower mechanism can be a proactive step in stopping fraud in companies, especially in athletic organizations like KONI. It is essential to conduct training for all members of the organization on the importance of internal controls and how to report violations. Additionally, clear policies and support from top management are necessary to create a culture of transparency and accountability. This study provides a significant addition to Indonesia's efforts to create a more comprehensive fraud prevention system
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How to Cite
Priliyanti, A. K. and Tadius, Y. . (2024) “Influence of the whistleblowing system and internal control of fraud prevention (Studies empirical on Committee Sport National Indonesia a Province West Papua)”, Jurnal Mantik, 8(3), pp. 1366-1375. doi: 10.35335/mantik.v8i3.5648.
References
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Anggoe, M., & Reskino, R. (2023). Influence Control internal, Whistleblowing Systems, And Commitment Organization To Prevention Fraud With Morality Individual As Variable Moderation. Journal Trisakti Accounting, 10 (1), 31-50.
Ashri, F. (2024, February 2). BPK Completes Loss Calculation Countries in the KONI Grant Fund Case: Value IDR 20 Billion. Accessed on 14 April 2024, from BPK Completed Calculation of State Losses in the KONI Grant Fund Case: The value is IDR 20 billion - TribunNews.com
Association of Certified Fraud Examiners (ACFE). (2019). Fraud Survey Indonesia 2019. Publisher ACFE Indonesia Chapter. Quoted from http://www.acfe-indonesia.or.id/
Baihaqie, A.Z. (2023). The influence of internal audits, whistleblowing systems, And morality individual to prevention fraud. Journal Economy Trisakti, 3 (1), 1603-1612.
Bayunitri, BI, & Christinawati, A. (2019). The influence of internal auditor skills on fraud detection (Survey at PT. Bank Mandiri branch Soekarno- Hatta Bandung, Bandung, Indonesia). International Journal of innovation, Creativity and Change, 6 (12), 24-31.
Committee of Sponsoring Organizations of the Treadway Commission. (2013). Internal Control—Integrated Framework Framework and Appendices, May 2013.
Candra, Y. T. A., & Wafa, Z. (2023). Pengaplikasian Statistika Penelitian Dengan Software Statistik (R. B. Utomo, Ed.; 1st ed., Vol. 1). GlobalAksaraPers.
Goddess Indriasih, S. E. (2021). Whistleblowing: Make it happen system manage company better.
Endratama, A. A., & Astuti, T. D. (2023). Pengaruh Elemen Teori Fraud Hexagon Terhadap Financial Statement Fraud pada BUMN di BEI. Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS), 5(2), 406-415.
Gotelaere, S., & Paoli, L. (2022). Prevention and controls of financial fraud: A scoping review. European Journal on Criminal Policy and Research, 1-21.
Gunawan, B., Hanjani, A., & Humairoh, NA (2020). Reviewing Aspects Prevention Fraud: Studies Case in KPP Primary Sukabumi. Journal Accounting Applied Indonesia, 94-104.
Hardani, H., Andriani, H., Ustiawaty, J., & Utami, EF (2020). Method study qualitative & quantitative.
Inawati, W. A., & Sabila, F. H. (2021). Prevention fraud: influence whistleblowing system, government governance and competence apparatus government. Accounting E-Journal, 31 (3), 731.
Islamiyah, F., Made, A., & Sari, A. R. (2020). Influence competence apparatus village, morality, system control internal, And whistleblowing against prevention fraud in management fund village in Subdistrict Wajak. Journal Research Student Accountancy, 8 (1).
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Kuncara, WA (2022). The influence of Whistleblowing Systems and internal controls on fraud prevention at PT Post Indonesia (Persero) Bandung City. International Journal of Finance, Accounting, and Management, 4 (2), 101-113.
Lin, B., Huang, J., Liao, Y., Liu, S., & Zhou, H. (2022). Why do employees commit fraud? Theory, measurement, and validation. Frontiers in psychology, 13, 1026519.
Mansyuri, MI, Samsudin, S., Arsyad, M., & Yulianti, Y. (2023). The Influence Of Internal Auditing, Effectiveness Of Controls And Accounting Information Systems On Fraud Detection (Study At Dompu Regional Drinking Water Company). International Journal of Social Sciences, 2 (5), 2045-2054.
Maulida, W. Y., & Bayunitri, B. I. (2021). The influence of whistleblowing system toward fraud prevention. International Journal of Financial, Accounting, and Management, 2 (4), 275- 294.
Mulyadi. (2023). Sistem Akuntansi. Edisi 4. Jakarta: Salemba Empat.
Nur'aini, L., & Arismutia, SA (2024). Influence of Control Systems Internal Government, Whistleblowing System, and Competency Human Resources for Fraud Prevention (Study in Inspectorate Area City Bandung). eCo-Buss, 6 (3), 1458-1470.
Puryati, D., & Febriani, S. (2020). The consequences of whistleblowing system and internal control toward fraud prevention: A study on Indonesian state owned enterprise. International Journal of Business and Technology Management, 2 (3), 35-48.
Puspita, NKMC, & Ratnadi, NMD (2023). Competency, System Internal Control, Locus of Control, and Fraud Prevention Management Fund Village. E-Journal Accountancy, 33 (2), 346-359.
Rahmatica, D. N. (2020). Fraud Auditing Study Theoretical And Empirical. Deepublish.
Ramadhani, m A., & Trisnaningsih, S. (2023). Analysis of the Roles Whistleblowing Systems for Fraud Pervention: Theory of Planned Behavior. International Journal of Management Science and Information Technology, 3 (1), 16-20.
Rosli, R., Mohamed, IS, Mohamed, N., Othman, R., & Rozzani, N. (2020). Development of Fraud Prevention (FP) Model Using the Theory of Planned Behavior. Business and Economic Research, 10 (3), 311-336.
Saleh, SM, Said, SNR, Gustiningsih, DA, & Kamal, A. (2023). Influence Control Internal To Prevention Fraud. Mirai Management Journal, 8 (2), 259-270.
Sari, PSA (2023). Whistleblowing as a Tata Improvement Strategy Manage Company. Owner: Research And Journal of Accounting, 7 (3), 2401- 2410.
Setyaningsih, PR (2020). Internal Control, Organizational Culture, and Quality of Information Accounting to Prevent Fraud: Cases Study Fro.. International Journal of Financial Research, 11 (4).
Suryana, R. (2023). I'M GONE (Minimal Integrity, Greed, Opportunity, Need, Exposure) as the Causes of the Collapse of the KPK's Anti-Corruption Goals. Asia Pacific Fraud Journal, 8 (1), 39-48.
Wibowo, D. (2023). Prevention Fraud Through Auditing Internal And Control Internal on Bank Sharia Indonesia. Journal Scientific Islamic Economics, 9 (1), 1485-1491.
Wicaksono, A. P N., & Amalia, F. A. (2023). BOOK TEACH INSPECTION ACCOUNTANCY. Uwais Inspiration Indonesia.
Yunita, A., Wardhani, R. S., Levany, Y., Rahmadoni, F., Fibrianto, A., & Martoyo, A. (2023). Management Risk Fraud. TOHAR MEDIA.
Akhyaar, K., Purwantini, A. H., Afif, N., & Prasetya, W. A. (2022). Influence of Financial Reporting Compliance, Control Systems Internal And Whistleblowing Systems To Prevention Fraud Management Fund Village. KRISNA: Gathering Research Accountancy, 13 (2), 202-217.
Anggoe, M., & Reskino, R. (2023). Influence Control internal, Whistleblowing Systems, And Commitment Organization To Prevention Fraud With Morality Individual As Variable Moderation. Journal Trisakti Accounting, 10 (1), 31-50.
Ashri, F. (2024, February 2). BPK Completes Loss Calculation Countries in the KONI Grant Fund Case: Value IDR 20 Billion. Accessed on 14 April 2024, from BPK Completed Calculation of State Losses in the KONI Grant Fund Case: The value is IDR 20 billion - TribunNews.com
Association of Certified Fraud Examiners (ACFE). (2019). Fraud Survey Indonesia 2019. Publisher ACFE Indonesia Chapter. Quoted from http://www.acfe-indonesia.or.id/
Baihaqie, A.Z. (2023). The influence of internal audits, whistleblowing systems, And morality individual to prevention fraud. Journal Economy Trisakti, 3 (1), 1603-1612.
Bayunitri, BI, & Christinawati, A. (2019). The influence of internal auditor skills on fraud detection (Survey at PT. Bank Mandiri branch Soekarno- Hatta Bandung, Bandung, Indonesia). International Journal of innovation, Creativity and Change, 6 (12), 24-31.
Committee of Sponsoring Organizations of the Treadway Commission. (2013). Internal Control—Integrated Framework Framework and Appendices, May 2013.
Candra, Y. T. A., & Wafa, Z. (2023). Pengaplikasian Statistika Penelitian Dengan Software Statistik (R. B. Utomo, Ed.; 1st ed., Vol. 1). GlobalAksaraPers.
Goddess Indriasih, S. E. (2021). Whistleblowing: Make it happen system manage company better.
Endratama, A. A., & Astuti, T. D. (2023). Pengaruh Elemen Teori Fraud Hexagon Terhadap Financial Statement Fraud pada BUMN di BEI. Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS), 5(2), 406-415.
Gotelaere, S., & Paoli, L. (2022). Prevention and controls of financial fraud: A scoping review. European Journal on Criminal Policy and Research, 1-21.
Gunawan, B., Hanjani, A., & Humairoh, NA (2020). Reviewing Aspects Prevention Fraud: Studies Case in KPP Primary Sukabumi. Journal Accounting Applied Indonesia, 94-104.
Hardani, H., Andriani, H., Ustiawaty, J., & Utami, EF (2020). Method study qualitative & quantitative.
Inawati, W. A., & Sabila, F. H. (2021). Prevention fraud: influence whistleblowing system, government governance and competence apparatus government. Accounting E-Journal, 31 (3), 731.
Islamiyah, F., Made, A., & Sari, A. R. (2020). Influence competence apparatus village, morality, system control internal, And whistleblowing against prevention fraud in management fund village in Subdistrict Wajak. Journal Research Student Accountancy, 8 (1).
Juliantari, S.. (2022, August 15). Corruption Fund Grant Sports. Indonesia Corruption Watch. Quoted from https://icw.or.id/ZJqH
Kuncara, WA (2022). The influence of Whistleblowing Systems and internal controls on fraud prevention at PT Post Indonesia (Persero) Bandung City. International Journal of Finance, Accounting, and Management, 4 (2), 101-113.
Lin, B., Huang, J., Liao, Y., Liu, S., & Zhou, H. (2022). Why do employees commit fraud? Theory, measurement, and validation. Frontiers in psychology, 13, 1026519.
Mansyuri, MI, Samsudin, S., Arsyad, M., & Yulianti, Y. (2023). The Influence Of Internal Auditing, Effectiveness Of Controls And Accounting Information Systems On Fraud Detection (Study At Dompu Regional Drinking Water Company). International Journal of Social Sciences, 2 (5), 2045-2054.
Maulida, W. Y., & Bayunitri, B. I. (2021). The influence of whistleblowing system toward fraud prevention. International Journal of Financial, Accounting, and Management, 2 (4), 275- 294.
Mulyadi. (2023). Sistem Akuntansi. Edisi 4. Jakarta: Salemba Empat.
Nur'aini, L., & Arismutia, SA (2024). Influence of Control Systems Internal Government, Whistleblowing System, and Competency Human Resources for Fraud Prevention (Study in Inspectorate Area City Bandung). eCo-Buss, 6 (3), 1458-1470.
Puryati, D., & Febriani, S. (2020). The consequences of whistleblowing system and internal control toward fraud prevention: A study on Indonesian state owned enterprise. International Journal of Business and Technology Management, 2 (3), 35-48.
Puspita, NKMC, & Ratnadi, NMD (2023). Competency, System Internal Control, Locus of Control, and Fraud Prevention Management Fund Village. E-Journal Accountancy, 33 (2), 346-359.
Rahmatica, D. N. (2020). Fraud Auditing Study Theoretical And Empirical. Deepublish.
Ramadhani, m A., & Trisnaningsih, S. (2023). Analysis of the Roles Whistleblowing Systems for Fraud Pervention: Theory of Planned Behavior. International Journal of Management Science and Information Technology, 3 (1), 16-20.
Rosli, R., Mohamed, IS, Mohamed, N., Othman, R., & Rozzani, N. (2020). Development of Fraud Prevention (FP) Model Using the Theory of Planned Behavior. Business and Economic Research, 10 (3), 311-336.
Saleh, SM, Said, SNR, Gustiningsih, DA, & Kamal, A. (2023). Influence Control Internal To Prevention Fraud. Mirai Management Journal, 8 (2), 259-270.
Sari, PSA (2023). Whistleblowing as a Tata Improvement Strategy Manage Company. Owner: Research And Journal of Accounting, 7 (3), 2401- 2410.
Setyaningsih, PR (2020). Internal Control, Organizational Culture, and Quality of Information Accounting to Prevent Fraud: Cases Study Fro.. International Journal of Financial Research, 11 (4).
Suryana, R. (2023). I'M GONE (Minimal Integrity, Greed, Opportunity, Need, Exposure) as the Causes of the Collapse of the KPK's Anti-Corruption Goals. Asia Pacific Fraud Journal, 8 (1), 39-48.
Wibowo, D. (2023). Prevention Fraud Through Auditing Internal And Control Internal on Bank Sharia Indonesia. Journal Scientific Islamic Economics, 9 (1), 1485-1491.
Wicaksono, A. P N., & Amalia, F. A. (2023). BOOK TEACH INSPECTION ACCOUNTANCY. Uwais Inspiration Indonesia.
Yunita, A., Wardhani, R. S., Levany, Y., Rahmadoni, F., Fibrianto, A., & Martoyo, A. (2023). Management Risk Fraud. TOHAR MEDIA.
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