Peran Whistleblowing System di Inspektorat Kota Kendari dalam Mendukung Proses Audit Investigatif
DOI:
https://doi.org/10.71417/j-sime.v3i2.2280Keywords:
Whistleblowing System, Audit Investigasi, InspektoratAbstract
Whistleblowing system (WBS) merupakan mekanisme pengawasan yang dapat membantu mengungkap dugaan penyimpangan melalui informasi dari pelapor. Penelitian ini bertujuan menganalisis peran WBS di Inspektorat Kota Kendari dalam mendukung proses audit investigasi. Penelitian menggunakan metode kualitatif dengan pendekatan studi kasus. Data diperoleh melalui wawancara dengan tim pengelola WBS, observasi, dan dokumentasi, kemudian dianalisis secara deskriptif dan disajikan secara naratif. Keabsahan data diuji melalui triangulasi sumber dan teknik. Hasil penelitian menunjukkan bahwa WBS berperan sebagai sumber informasi awal dalam mendukung audit investigasi melalui proses penerimaan laporan, penelaahan awal, dan tindak lanjut apabila ditemukan indikasi pelanggaran yang memadai. Integrasi WBS dan audit investigasi berlangsung melalui dua jalur, yaitu laporan masyarakat melalui WBS yang melewati penelaahan berjenjang dan permintaan langsung Aparat Penegak Hukum (APH) yang dapat langsung memicu audit investigasi. WBS menerapkan prinsip kerahasiaan identitas pelapor dan objektivitas penanganan laporan. Namun, efektivitasnya belum optimal karena sekitar 95% laporan ditolak pada tahap awal akibat informasi dan bukti pendukung yang belum memenuhi standar 5W2H. Optimalisasi panduan pelaporan dan penguatan transparansi serta konsistensi sanksi diperlukan untuk meningkatkan efektivitas WBS.
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