Proceedings of The First International Conference on Financial Forensics and Fraud, ICFF, 13-14 August 2019, Bali, Indonesia

Research Article

Custom Mat as A Local Wisdom of Whistleblowing Mechanism of Village Funds in East Sumba

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  • @INPROCEEDINGS{10.4108/eai.13-8-2019.2294259,
        author={Rammy Inkenny Immanuel Ndaparoka and Intiyas  Utami},
        title={Custom Mat as A Local Wisdom of Whistleblowing Mechanism of Village Funds in East Sumba},
        proceedings={Proceedings of The First International Conference on Financial Forensics and Fraud, ICFF, 13-14 August 2019, Bali, Indonesia},
        publisher={EAI},
        proceedings_a={ICFF},
        year={2020},
        month={5},
        keywords={whistleblowing village funds local wisdom},
        doi={10.4108/eai.13-8-2019.2294259}
    }
    
  • Rammy Inkenny Immanuel Ndaparoka
    Intiyas Utami
    Year: 2020
    Custom Mat as A Local Wisdom of Whistleblowing Mechanism of Village Funds in East Sumba
    ICFF
    EAI
    DOI: 10.4108/eai.13-8-2019.2294259
Rammy Inkenny Immanuel Ndaparoka1,*, Intiyas Utami1
  • 1: Universitas Kristen Satya Wacana
*Contact email: 232015518@student.uksw.edu

Abstract

This study aims to determine the role of culture in the implementation of whistleblowing system in Kuta Village, East Sumba. This research is a qualitative research using interviews for data collection technique. The speakers in this study were village officials, custom chiefs, and village communities involved in managing village funds. Based on the results of interview analysis, it can be concluded that the local culture of Sumba namely “custom mat” is the local wisdom of whistleblowing mechanism and the philosophy of “Mbola Mapabolung, Lipit Mapakahang” encourages individuals to have high intention for whistleblowing. Village officials and the community have high desire to conduct whistleblowing because the customary values they adhere to encourage awareness that fraud and corruption are bad things and must be stopped.