Analysis of the Effectiveness of Internal Control and the Role of Whistleblowers in Preventing Fraud at Suryamart
Analisis Efektivitas Pengendalian Internal dan Peran Whistleblower dalam Mencegah Fraud pada Suryamart
DOI:
https://doi.org/10.21070/ups.11063Keywords:
Internal Control, whistleblower, Fraud Prevention, RetailAbstract
This study is based on the downward sales trend at Suryamart from late 2024 to early 2025, worsened by manipulation in daily sales visit reports. The main issue is weak field data verification, resulting in biased information for management’s strategic decisions. This study aims to analyze the effectiveness of internal controls in the Activity Plan program and examine the role of whistleblowers in detecting and preventing fraud at Suryamart. Using a descriptive qualitative method with a case study approach, data were collected through in-depth interviews with three key informants and document analysis. Findings show that prior to system improvements, internal controls in the sales department were ineffective due to the absence of formal SOPs and reliance on personal trust, creating fraud opportunities. Technology-based controls supported by whistleblowing and organizational culture can better mitigate fraud risks by shifting monitoring from trust-based to evidence-based systems.
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