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All Journal Eduvest - Journal of Universal Studies E-Jurnal Akuntansi
Lisdiono , Purwatiningsih
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Aerospace Engineering Computer Science & IT Economics, Econometrics & Finance Health Professions Neuroscience Social Sciences

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Implementation of Whistleblowing Management System in Law Enforcement Institutions for Corruption Crimes According to Clause 8 of ISO 37002:2021 Catur Putri, Meirianti Zulfa; Lisdiono , Purwatiningsih
Eduvest - Journal of Universal Studies Vol. 4 No. 9 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i9.3790

Abstract

Whistleblowing System has been internationally recognized as an effective way to combat corruption, both within an organization and at a national level. This case study research aims to improve the governance of complaint handling at Institution XYZ, particularly in the operations related to complaint management, through a gap analysis using Clause 8 of ISO 37002:2021. Therefore, this study is limited to assessing the conformity of complaint handling in accordance with Clause 8 of ISO 37002:2021. Data was obtained through document analysis and in-depth interviews. The research data was analyzed descriptively and qualitatively to gain a deep and comprehensive understanding of the phenomenon, focusing on the meaning and interpretation of the data. Based on the analysis, it was found that the implementation of the Whistleblowing Management System (WMS) had been partially carried out by Institution XYZ. Improvements are needed in the determination of locations for raising awareness about the complaint channels based on the number of complaints, as well as in developing policies for the protection of whistleblowers and employees. This study is expected to serve as an analytical tool for policy-making at Institution XYZ and to provide information on WMS implementation for other institutions.
Risk Management Practices in Regional Public Hospitals: An Analysis of BLUD Financial Management in Accordance with Ministerial Regulations Patricia Frenio Kristanto; Lisdiono , Purwatiningsih
E-Jurnal Akuntansi Vol. 35 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study examines the implementation of risk management at W Regional General Hospital (RSUD W), which operates under the financial management model of a Regional Public Service Agency (BLUD). The evaluation is based on the integrated risk management guidelines set forth in Minister of Health Regulation (PERMENKES) No. 25 of 2019, complemented by the ISO 31000 risk management framework. Data were collected through semi-structured interviews with key stakeholders and a review of internal documentation, including the hospital’s profile, strategic and business plans, budget reports, and risk management documentation. A thematic analysis approach was employed to evaluate practices across the stages of risk management. The findings reveal that although the hospital has adopted an integrated risk management framework encompassing all prescribed stages, the implementation falls short of full compliance with the standards outlined in PERMENKES No. 25 of 2019. While certain processes align with regulatory expectations, the application of risk management remains inconsistent, particularly in non-clinical and financial functions. These discrepancies suggest a need for greater coherence and rigor in implementation. To enhance the effectiveness of risk management and improve hospital performance, the study recommends strengthening communication processes, conducting more robust and targeted risk analyses, and fostering a stronger organizational culture centered on risk awareness and accountability. These improvements are essential for achieving a more consistent and comprehensive application of integrated risk management within the hospital’s operational and financial framework.
Co-Authors Catur Putri, Meirianti Zulfa Patricia Frenio Kristanto