Whistleblowing System Sebagai Instrumen Etika dan Akuntabilitas Publik di Sektor Pemerintahan: Sebuah Systematic Literature Review

Ahmad Aslim; Andi Amalya; Nurul Ayuni

doi:10.47134/par.v3i2.5545

Authors

Ahmad Difa Awlia Aslim Universitas Negeri Makassar
Andi Adhe Amalya Universitas Negeri Makassar
Nurul Ayuni Universitas Negeri Makassar

DOI:

https://doi.org/10.47134/par.v3i2.5545

Keywords:

Whistleblowing System, Akuntabilitas Publik, Etika Organisasi

Abstract

Penguatan tata kelola pemerintahan yang berorientasi pada prinsip good governance menuntut internalisasi etika dan akuntabilitas dalam setiap proses administrasi publik. Namun, berbagai pelanggaran integritas di sektor pemerintahan menunjukkan bahwa mekanisme pengawasan formal belum sepenuhnya mampu mencegah penyimpangan secara efektif. Penelitian ini bertujuan untuk mengkaji secara komprehensif peran whistleblowing system (WBS) sebagai instrumen penguatan etika organisasi dan akuntabilitas publik serta mengidentifikasi faktor-faktor yang menentukan efektivitas implementasinya. Metode yang digunakan adalah systematic literature review dengan mengacu pada prosedur seleksi terstruktur berbasis PRISMA. Penelusuran dilakukan melalui basis data ilmiah bereputasi dan menghasilkan 245 artikel pada tahap awal, yang kemudian diseleksi hingga diperoleh 35 artikel relevan untuk dianalisis secara mendalam. Hasil sintesis menunjukkan bahwa WBS berkontribusi signifikan dalam memperkuat pengendalian internal, mendorong transparansi, serta mendukung pencegahan korupsi di sektor publik. Efektivitas sistem ini dipengaruhi oleh perlindungan hukum bagi pelapor, budaya organisasi yang menjunjung integritas, kepemimpinan etis, mekanisme anonimitas yang kredibel, serta konsistensi tindak lanjut terhadap laporan. Secara konseptual, WBS juga memperkuat dimensi akuntabilitas vertikal, kepatuhan terhadap hukum, dan pertanggungjawaban kepada masyarakat. Dengan demikian, integrasi WBS secara sistemik dalam reformasi birokrasi menjadi prasyarat penting untuk membangun pemerintahan yang transparan, responsif, dan berorientasi pada kepentingan publik.

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