探索举报的三个方面

Yokhebed Widhianingtyas, A. Hapsari
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引用次数: 0

摘要

研究目的:本研究在ABC大学信息技术学院学生会、经济与商业学院学生会和社会与传播科学学院学生会进行,探讨举报的动机、举报渠道和举报媒介三个方面,以作为减轻学生资金管理欺诈的手段。设计/方法/方法:本定性描述性研究使用通过问卷填写获得的原始数据作为初步调查,并通过与受访者的半结构化访谈进一步深化。参与调查的一些人是学院的财务主管、SMF的负责人和SMF的财务主管。研究发现:研究结果表明,机关工作人员进行举报的意图符合理性行为理论。此外,外部因素对举报人动机的影响还包括组织公正、工作环境中道德规范的运用以及举报人在组织中的地位。同时,内部因素的动机包括对领导的信任、专业承诺和对欺诈证据的信心。匿名举报也更受欢迎。因此,作为一个报道媒体,大学应该提供一个完整的举报系统。理论贡献/原创性:本研究有望为ABC大学的教职学生参议院的工作人员提供有用的知识和方法,以评估各种动机和报告渠道,从而鼓励他们进行举报,以减轻欺诈行为。此外,本研究预计将被ABC大学用于评估设计举报机制和提供可使用的报道媒体选择的政策。从理论上讲,本研究希望在动机、举报渠道、举报媒介等方面成为发展学生组织资金管理欺诈举报概念的补充文献。
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Exploring three sides of whistleblowing
Research aims: The research was conducted at the Faculty Student Senate of Information Technology, Faculty Student Senate of Economics and Business, and Faculty Student Senate of Social and Communication Sciences at ABC University to explore three sides of whistleblowing, i.e., motives, reporting channels, and reporting media that can be used as a means of mitigating fraud in the management of student funds.Design/Methodology/Approach: This qualitative descriptive study used the primary data obtained through a questionnaire fill-out as an initial survey and further deepened through semi-structured interviews with the respondents. Some respondents involved were the treasurers of faculty, heads of SMF, and treasurers of SMF.Research findings: The results indicate that the intention of SMF functionaries to carry out whistleblowing aligns with the theory of reasoned action. Furthermore, the motives that underlie the whistleblowing intentions from external factors comprise organizational justice, the application of ethics in the work environment, and the whistleblower’s position in the organization. Meanwhile, the motives for internal factors include trust in the leadership, professional commitment, and confidence in the evidence of fraud. Anonymous reporting is also preferred for whistleblowing. Thus, as a reporting media, the university should provide an integrated whistleblowing system.Theoretical contribution/Originality: This research is expected to be useful for the functionaries of the Faculty Student Senate at ABC University by providing knowledge and means of evaluating various motives and reporting channels that can encourage them to carry out whistleblowing as an effort to mitigate fraud. In addition, this research is anticipated to be used by ABC University to evaluate the policy of designing a whistleblowing mechanism and providing reporting media options that can be used. Theoretically, this research is hoped to be additional literature related to developing the whistleblowing concept in terms of motives, reporting channels, and reporting media on fund management fraud in student organizations.
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发文量
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审稿时长
20 weeks
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