Whistle Blowing System Based on Indonesia Case Study: Qualitatives Research

This research aims to carry out fraud detection efforts through the implementation of a whistleblowing system. In this case, whistleblowing is a system where the public can report various indications of fraudulent practices in both the business and public sectors. This whistleblowing system was designed as the main step for early detection and prevention of fraudulent practices in both the business and public sectors. However, the implementation of whistleblowing still requires the role of whistleblowers who report anonymously. Where the reporter gets guarantees from the recipient of the report for various fraudulent practices (fraud). This article uses a literature study approach (literature review). This article states that whistleblowing channels are very effective in detecting and preventing various fraudulent practices in all public and business sectors.