Owner : Riset dan Jurnal Akuntansi
Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023

Strategi Implementasi Sistem Manajemen Anti Penyuapan dalam Mewujudkan Good Governance : (Studi Kasus: Balai Pelatihan Z)

Mohamad Taufiq (Universitas Indonesia)
Evony Silvino Violita (Universitas Indonesia)



Article Info

Publish Date
31 Dec 2022

Abstract

This research aims to evaluate the organizational readiness of Training Center Z if it will implement SNI ISO 37001: 2016 Anti-Bribery Management System to realize good governance. The implementation of the anti-bribery management system is needed because the Z Training Center as a public service work unit cannot be separated from the potential risk of bribery. The anti-bribery management system as one of the instruments of governance is expected to be a system that can prevent, detect, report, and handle potential acts of bribery and realize good governance within the Z Training Center. This research uses the Gap Analysis method in measuring the readiness of the implementation of the anti-bribery management system and the Strengths Weaknesses Opportunities Threats analysis method combined with the Analytical Hierarchy Process to produce a strategy for implementing an anti-bribery management system in the short term, medium term, and long term in order to realize good governance in the Z Training Center environment. The results showed that Training Center Z was not ready to implement an anti-bribery management system because Training Center Z employees had never received training on anti-bribery management systems and there was no risk assessment of bribery, so an implementation strategy was needed to implement and realize good governance. These strategies include conducting anti-bribery management system training to all employees, socializing anti-gratuities, assessing bribery risks, budgeting activities, and making policies/guidelines for implementing anti-bribery management systems. The results of this study are expected to be knowledge for the leadership of the Z Training Center on how readiness and guidance in developing strategies for implementing an anti-bribery management system in order to realize good governance.

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Journal Info

Abbrev

owner

Publisher

Subject

Economics, Econometrics & Finance

Description

Owner (Riset dan Jurnal Akuntansi) adalah jurnal akademik yang berlandaskan nilai nilai keilmiahan. Owner diterbitkan 2 kali dalam setahun dengan periode Februari dan Agustus dipublikasikan oleh Program Studi Akuntansi Perguruan Tinggi Politeknik Ganesha Medan. Ruang Lingkup : Akuntansi Keuangan; ...