DEVELOPING ETHICAL BEHAVIOURS AT BPK THROUGH HUMAN RESOURCE MANAGEMENT PRACTICES
DOI:
https://doi.org/10.28986/jtaken.v1i2.27Keywords:
code of ethics, ethical behaviours, human resource management, ethics audit, and ethical climate surveyAbstract
According to the 1945 Constitution, the Audit Board of the Republic of Indonesia (BPK) has an important role in fostering good governance and combating corruption in Indonesia's public sector through its audit works. To be successful, BPK must implement and enforce ethical behaviors within the organization. There are laws and regulations (e.g., code of ethics of civil servant and employee discipline) and systems, policies, and practices set up by authorities at BPK (e.g., BPK's code of ethics, whistle-blowing procedure, the Honourary Council of BPK's Code of Ethics (MKKE), and ethics training) that regulate and influence behaviors of employees and members of the board. When reviewing the literature, this paper attempts to understand the antecedents of ethical/unethical behaviors in organizations and look for best practices (including human resource management practices) in developing ethical behaviors in organizations. It turns out that the ethical frameworks within BPK have strong theoretical support. Despite the strong theoretical support from the literature, this study attempts to identify gaps between the best practices and ethical frameworks within BPK. In response to the gaps, this study attempts to offer recommendations so as to close the gaps and improve the ethical frameworks within BPK. In the end, this study produces seventeen recommendations.
Abstrak
Berdasarkan Undang-undang Dasar 1945, Badan Pemeriksa Keuangan Republik Indonesia (BPK) mempunyai peran penting dalam meningkatkan tata kelola pemerintahan yang baik dan memberantas korupsi di sektor publik di Indonesia melalui kegiatan pemeriksaannya. Agar sukses dalam mencapai tujuan tersebut, BPK harus menerapkan dan menegakkan perilaku etis di dalam organisasi. Ada undang-undang dan peraturan peraturan (contoh: kode etik Pegawai Negeri Sipil (PNS) dan peraturan disiplin pegawai) dan sistem-sistem, kebijakan-kebijakan, dan praktik-praktik yang dibentuk oleh pihak yang berwenang di BPK (contoh: kode etik BPK, prosedur pelaporan pelanggaran (whistle-blowing procedure), Majelis Kehormatan Kode Etik BPK (MKKE), dan diklat-diklat yang berkaitan dengan etika PNS dan kode etik BPK) yang mengatur dan mempengaruhi perilaku pegawai dan anggota badan. Ketika meninjau literatur, tulisan ini mencoba untuk memahami penyebab-penyebab perilaku etis/tidak etis di dalam organisasi dan mencari praktik-praktik terbaik (termasuk praktik-praktik dalam manajemen sumber daya manusia) yang dapat digunakan untuk mengembangkan perilaku etis di dalam organisasi. Berdasarkan hasil tinjauan literatur, kerangka etis yang ada di BPK ternyata mempunyai dukungan teoritis yang kuat. Terlepas dari dukungan teoritis yang kuat tersebut, studi ini bertujuan untuk mengidentifikasi kesenjangan antara praktik-praktik terbaik dengan kerangka etis yang ada di BPK. Sebagai respon terhadap kesenjangan tersebut, studi ini juga bertujuan untuk memberikan rekomendasi-rekomendasi yang mana diharapkan dapat menutup kesenjangan tersebut dan meningkatkan kerangka etis yang ada di BPK. Pada akhirnya, studi ini menghasilkan tujuh belas rekomendasi.
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