Ilomata International Journal of Tax and Accounting
Vol. 7 No. 4 (2026): October 2026

Negotiating the Meaning of Whistleblowing in Fraud Prevention within the Javanese Public Bureaucracy

Octavia Lhaksmi Pramudyastuti (Universitas Tidar)
Anis Chariri (Universitas Diponegoro)
Surya Raharja (Universitas Diponegoro)



Article Info

Publish Date
01 Oct 2026

Abstract

Whistleblowing is an important fraud-prevention mechanism in public sector organisations, yet the formal availability of a whistleblowing system (WBS) does not necessarily ensure its practical use. This study examines how bureaucratic actors make sense of whistleblowing within a Javanese public bureaucracy and how these interpretations shape responses to suspected organisational irregularities. An interpretive qualitative single-case study was conducted in an anonymised provincial inspectorate in Indonesia, involving five participants comprising two WBS administrators and three users or prospective users. Data were collected through semi-structured interviews, observations, naturally occurring conversations, and institutional documents, and were analysed using reflexive thematic analysis informed primarily by sensemaking theory. The findings identified three interrelated themes: a gap between awareness and formal reporting; negotiation of cultural and religious-ethical considerations; and the interaction of formal reporting expectations with relational and cultural logics. Participants interpreted reporting through concerns about hierarchy, interpersonal relationships, stigma, evidential sufficiency, fitnah, confidentiality, and institutional follow-up. Consequently, responses included formal reporting, informal reminders, internal resolution, delayed action, and silence. The study introduces negotiated meaning as a case-generated analytical label for explaining how formal integrity expectations are reconciled with social and moral considerations. Strengthening WBS implementation therefore requires not only procedural safeguards, confidentiality, and credible follow-up, but also organisational legitimacy that enables reporting to be understood as fair, responsible, and socially defensible.

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Journal Info

Abbrev

ijtc

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Ilomata International Journal of Tax and Accounting serves as the journal that is devoted exclusively to accounting research. Its primary objective is to contribute to the expansion of knowledge related to the theory and practice of accounting in Indonesia, by facilitating the production and ...