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All Journal SEIKO : Journal of Management & Business Jurnal Ilmiah Pendidikan dan Pembelajaran Jurnal Pendidikan Akuntansi dan Keuangan Jambura Accounting Review Journal of Technopreneurship on Economics and Business Review (JTEBR) Al-Buhuts (e-journal) Economic Reviews Journal Hulondalo Jurnal Ilmu Pemerintahan dan Ilmu komunikasi (JIPIK) Provider Jurnal Ilmu Pemerintahan (PROJIP) Jurnal Mahasiswa Manajemen dan Akuntansi Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang Empiris Jurnal Pengabdian Pada Masyarakat (EJPPM) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Pengabdian Pada Masyarakat Eldimas Jurnal Mahasiswa Akuntansi Journal of Ekonomics, Finance, and Management Studies Journal of Political and Governance Studies
Gaffar, Gaffar
Universitas Negeri Gorontalo
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Public Health Social Sciences

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WHISTLEBLOWING SEBAGAI INSTRUMEN PENCEGAHAN FRAUD: PERSPEKTIF AUDITOR INTERNAL Abdul Gaffar; Darnawati Darnawati; Muhammad Ichsan Gaffar
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 5 No 1 (2026): hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v5i1.456

Abstract

The increasing incidence of fraud across public and private organizations indicates that conventional internal control mechanisms are often insufficient to detect and prevent fraudulent activities at an early stage. In this context, a whistleblowing system has emerged as a strategic governance mechanism that enhances organizational transparency, accountability, and fraud prevention. This study aims to explore how internal auditors perceive whistleblowing as an instrument for fraud prevention, identify the factors influencing its effectiveness, and examine the role of internal auditors in fostering an anti-fraud culture. A qualitative research design with a phenomenological approach was employed. Data were collected through in-depth interviews with seven internal auditors, complemented by observations and document analysis. The data were analyzed using thematic analysis involving data condensation, data display, and conclusion drawing. The findings reveal that whistleblowing functions as an effective early warning system for detecting potential fraud. Its effectiveness is strongly influenced by internal auditor independence, whistleblower protection, organizational ethical culture, and management commitment to investigating reported violations. The study contributes to the literature by providing an in-depth understanding of whistleblowing from the perspective of internal auditors through a phenomenological lens, extending previous research that has predominantly adopted quantitative approaches. Practically, the findings emphasize the importance of integrating whistleblowing systems with internal control and fraud risk management to strengthen organizational governance and integrity. Future studies are recommended to involve a broader range of organizations and adopt mixed-methods approaches to enhance the transferability and generalizability of the findings.
Pengaruh Tingkat Pendidikan dan Pengalaman Kerja terhadap Kepatuhan Pegawai dalam Penyelesaian Tindak Lanjut Hasil Pengawasan Inspektorat : (Studi pada Unit Kerja Pemerintah Kabupaten Gorontalo Utara) Nuraisa Pulunama; Gaffar Gaffar; Mattoasi Mattoasi
Al-Buhuts Vol. 21 No. 1 (2025): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v21i1.5607

Abstract

This study aims to determine the effect of education level, employee work experience on employee compliance in completing follow-Up on audit findings in the North Gorontalo Regency government work unit. The study used a quantitative approach with descriptive methods. The sample in this study were 44 respondents. Data collection using questionnaires and documentation and data analysis techniques using descriptive analysis, instrument testing, multiple linear regression analysis in testing hypotheses. The results of data analysis, it shows that; The level of education has a positive influence on employee compliance in completing follow-up supervision results; work experience has a positive and significant effect on employee compliance in completing follow-up supervision results, and The combination of education level and work experience shows a positive influence on employee compliance in completing follow-up supervision results
Co-Authors Ahmad, Nursiska Alexander H. Badjuka Amir Lukum, Amir Andi Balqis Rahmashari Ashari Andi Subhan Ari Ayu Ariawan, Ariawan Ashari , Andi Balqis Rahmashari Ayu Rakhma Wuryandini Bagi, Nicky Cahyani Cindy Putri Fatika Sari Darnawati, Darnawati Dita Triyana Safitri Alhabsyi Djakaria, Deliana Vitasari Dwi Ratnasari Dwi Ratnasari Eka Zahra Solikahan Fenti Prihatini Dance Tui Firna Bano Gobel, Moh. Syafriyanto Harun Blongkod Harun, Agriyanti Trisya Ical Aditia Mamonto Jainuddin, Sitna Japar, Apriliyanti Juriko Abdussamad Karunggu, Salitan Lilis Damayanti Sjam Radjak Manopo, Tria Dewi Fadhilah Maryam Hasan Mattoasi mattoasi mattoasi Melinda Ibrahim Mochammad Sakir Muhammad Ichsan Gaffar Muliyani Mahmud Ngau, Siti Maulana Putri Ni Nyoman Wati Nona Yusina Nuraisa Pulunama Nursiska Ahmad Paputungan, Rikson Purwanto Rahim Rena Riska Tanani Risma Hayati K. Haruna Sahmin Noholo Sakir , Mochammad Salihi, Irvan Siti Maulana Putri Ngau Siti Pratiwi Husain Sucipto Kadir Surya Handrisusanto Ahmad Swastiani Dunggio Swastiani Dunggio, Swastiani Dunggio Syahrir Abdussamad Tanani, Riska Tiara Nurbayiti Ibrahim Tria Dewi Fadhilah Manopo Usman Usman Usman Virginia Wati, Ni Nyoman Yanti Aneta