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PENERAPAN WHISTLEBLOWING SYSTEM TERHADAP INTERNAL FRAUD PADA PT. BANK MUAMALAT INDONESIA, TBK PERIODE 2015-2019

Likuid Jurnal Ekonomi Industri Halal · Vol. 1 No. 2 (2021) · hlm. 74–86

DOI
10.15575/likuid.v1i2.14160
ISSN
2797-5967
Terbit
2021-09-15
Penerbit
Sharia Economics Study Program Faculty of Islamic Economics and Business UIN Sunan Gunun
Bahasa
eng

Abstrak

Banks or other financial industries are particularly vulnerable to internal fraud cases. This is motivated because the highest motivation of this action is a financial factor. Every bank has now tried as early as possible to prevent the occurrence of internal fraud by using whistleblowing system that is part of internal control to realize good corporate governance, this system is useful to disclose violations that occur in the company by accommodating information from whistleblowers either from employees or from other stakehlolder by maintaining the confidentiality of identity and information. This study was conducted at PT. Bank Muamalat Indonesia, Tbk. by using descriptive method of quantifiable by presenting numerical data obtained from GCG report. The results of the analysis showed there is still a high level of internal fraud from 2015 to 2016 the highest cases that are in 2016 fluctuating until 2019. This indicates that the whistleblowing system implemented has not been optimal. Employees still do not have a sense of deterrent effect if they commit such actions, and the banking system that is less efficient and low supervision from internal and external parties becomes a great opportunity to commit crimes.Keywords: Whistleblowing System, Internal Fraud

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35 penulis · 79 tautan kepenulisan bersama · 25 lintas organisasi

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  • Sunan Gunung Djati State Islamic University Bandung
  • Universitas Masoem
  • Indonesia Open University
  • Sekolah Tinggi Ilmu Ekonomi Tridharma
  • Sekolah Tinggi Agama Islam Darussalam Kunir
  • Universitas Madani Nusantara
  • Sekolah Tinggi Ilmu Ekonomi Nusantara Sangatta
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  • Organisasi sama
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  • Garis lebih tebal = lebih banyak artikel bersama · lingkaran lebih besar = lebih banyak artikel
Tampilkan sebagai tabel
Rekan penulisOrganisasiArtikel bersama
Taufiq Ridwan MurtadhoSekolah Tinggi Ilmu Ekonomi Tridharma3
Yesa Tiara Purnama SariSekolah Tinggi Agama Islam Darussalam Kunir3
Mia Lasmi WardiyahSunan Gunung Djati State Islamic University Bandung2
Fithri DzikrayahSunan Gunung Djati State Islamic University Bandung2
Erwin MunandarUniversitas Madani Nusantara2
Iwan SetiawanSunan Gunung Djati State Islamic University Bandung1
Dudang GojaliSunan Gunung Djati State Islamic University Bandung1
Gina GustianiSunan Gunung Djati State Islamic University Bandung1
Gilang SamudraSunan Gunung Djati State Islamic University Bandung1
Nurhaeti NurhaetiIndonesia Open University1
Eel NurlaelaAfiliasi tidak diketahui1
NurhaetiAfiliasi tidak diketahui1
Ateng Kusnandar AdisaputraSunan Gunung Djati State Islamic University Bandung1
Dimas HardiansyahSunan Gunung Djati State Islamic University Bandung1
SuhendiSunan Gunung Djati State Islamic University Bandung1
Iwan SetiawanSunan Gunung Djati State Islamic University Bandung1
Rahayu Kusuma DewiSunan Gunung Djati State Islamic University Bandung1
Sumarno NanoSunan Gunung Djati State Islamic University Bandung1
Nurudin FalahSunan Gunung Djati State Islamic University Bandung1
Wilashopa NurdianiUniversitas Masoem1
Amal KamaludinSekolah Tinggi Ilmu Ekonomi Nusantara Sangatta1
Aqmari Zhafarina KamalSunan Gunung Djati State Islamic University Bandung1
Ade Iskandar NasutionUniversitas Masoem1
Resna YulianaSekolah Tinggi Ilmu Ekonomi Pasundan1
Setia MulyawanAfiliasi tidak diketahui1
Izzul Haq Firman MaulanaSunan Gunung Djati State Islamic University Bandung1
Qheista Noor FiddienillahSunan Gunung Djati State Islamic University Bandung1
Shofa MusyarofahUniversitas Masoem1
Yanyan SuryanaIndonesia Open University1
Nur EfendiSunan Gunung Djati State Islamic University Bandung1
Ramadhani Irma TripalupiSunan Gunung Djati State Islamic University Bandung1
Lina Marlina SusanaUniversitas Muhammadiyah Bandung1
Suparman KholilSunan Gunung Djati State Islamic University Bandung1

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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.uinsgd.ac.id/index.php/likuid/oai, pertama di-harvest 7 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en-US">PENERAPAN WHISTLEBLOWING SYSTEM TERHADAP INTERNAL FRAUD PADA PT. BANK MUAMALAT INDONESIA, TBK PERIODE 2015-2019</dc:title>
	<dc:creator>Sakinah, Gina</dc:creator>
	<dc:creator>Ponirah, Ade</dc:creator>
	<dc:description xml:lang="en-US">Banks or other financial industries are particularly vulnerable to internal fraud cases. This is motivated because the highest motivation of this action is a financial factor. Every bank has now tried as early as possible to prevent the occurrence of internal fraud by using whistleblowing system that is part of internal control to realize good corporate governance, this system is useful to disclose violations that occur in the company by accommodating information from whistleblowers either from employees or from other stakehlolder by maintaining the confidentiality of identity and information. This study was conducted at PT. Bank Muamalat Indonesia, Tbk. by using descriptive method of quantifiable by presenting numerical data obtained from GCG report. The results of the analysis showed there is still a high level of internal fraud from 2015 to 2016 the highest cases that are in 2016 fluctuating until 2019. This indicates that the whistleblowing system implemented has not been optimal. Employees still do not have a sense of deterrent effect if they commit such actions, and the banking system that is less efficient and low supervision from internal and external parties becomes a great opportunity to commit crimes.Keywords: Whistleblowing System, Internal Fraud</dc:description>
	<dc:publisher xml:lang="en-US">Sharia Economics Study Program Faculty of Islamic Economics and Business UIN Sunan Gunun</dc:publisher>
	<dc:date>2021-09-15</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
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	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.uinsgd.ac.id/index.php/likuid/article/view/14160</dc:identifier>
	<dc:identifier>10.15575/likuid.v1i2.14160</dc:identifier>
	<dc:source xml:lang="en-US">Likuid Jurnal Ekonomi Industri Halal; Vol. 1 No. 2 (2021): LIKUID: Jurnal Ekonomi Industri Halal; 74-86</dc:source>
	<dc:source>2797-5967</dc:source>
	<dc:source>10.15575/likuid.v1i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.uinsgd.ac.id/index.php/likuid/article/view/14160/6050</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2021 LIKUID: Jurnal Ekonomi Industri Halal</dc:rights>
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