<![CDATA[The Whistleblowing System (WBS) is one of the instruments that supports the implementation of Good Corporate Governance (GCG) in State-Owned Enterprises (SOEs). This research endeavors to examine the implementation of WBS in reinforcing GCG at the PT Angkasa Pura Indonesia Branch Office of Jenderal Ahmad Yani Airport Semarang, alongside the determinants influencing its efficacy. Utilizing an empirical juridical methodology (socio-legal research) within a qualitative framework, data acquisition was conducted through interviews with three employees, complemented by a comprehensive document analysis of pertinent statutory laws and regulations, internal company regulations, the Annual Report 2025, and relevant scientific literature. The results show that the implementation of WBS has been supported by internal regulations, clear division of authority, and reporting mechanisms that support GCG principles. However, its implementation still needs strengthening, especially in the socialization and understanding of employees about WBS and strengthening the reporting culture (speak-up culture). Based on Soerjono Soekanto's theory of legal effectiveness, the effectiveness of WBS is influenced by legal factors, law enforcement, facilities or facilities, society, and culture.]]>
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