<p><strong><em>ABSTRACT:</em></strong><em> </em><em>The phenomenon of fraud occurring in the management of educational funds became one of the ideas of the emergence of this study, in particular linked to university funds</em><em>. </em><em>The purpose of this research is</em><em> to describe fraudulent actions that can occur in student organizations. This research is also conducted to see the potential of whistleblowing for fraud prevention and whistleblowing model that can be applied to student organizations. This is a research in the form of descriptive qualitative which exposure of real conditions that occur in the object of research</em><em>.</em><em> </em><em>This research data is in the form of primary data obtained from interviews with members of Student Affairs Faculty of Economics and Business Faculty of </em><em>“X”</em><em> University and with field observation. Analytical techniques used through three concurrent activities, namely data reduction, data presentation and conclusion. The results of this study indicate the fraudulent actions that can occur in student organizations related to the misuse of assets and manipulation of reports made by student organizations. There is a potential whistleblowing in student organizations that can serve as a prevention of fraudulent acts and whistleblowing models that can be applied to student organizations is anonymous where the identity of whistleblowers is not disclosed</em><em>.</em><em></em></p><p><em> </em></p><p><strong><em>Keyword</em></strong><em> : </em><em>fraudulent</em><em>, fraud prevention, student organizations, whistleblowing potential, </em></p><p><em> whistleblowing models</em></p><p> </p><p><strong>ABSTRAK:</strong> Fenomena kecurangan yang terjadi dalam pengelolaan dana pendidikan menjadi salah satu ide munculnya penelitian ini, khususnya dikaitkan dengan dana universitas. Penelitian ini dilakukan dengan maksud untuk mendeskripsikan tindakan – tindakan kecurangan yang dapat terjadi dalam organisasi mahasiswa serta melihat potensi <em>whistleblowing </em>sebagai sarana pencegahan kecurangan, serta model <em>whistleblowing </em>yang dapat diterapkan pada organisasi mahasiswa. Penelitian ini merupakan penelitian dalam bentuk deskriptif kualitatif yang berupa pemaparan kondisi nyata yang terjadi di objek penelitian. Data penelitian berupa data primer yang diperoleh dari hasil wawancara dengan anggota Lembaga Kemahasiswaan Fakultas Ekonomika dan Bisnis Universitas X, ditambah dengan hasil observasi lapangan. Teknik analisis yang digunakan melalui tiga alur kegiatan yang dilakukan bersamaan, yaitu reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa terdapat tindakan-tindakan kecurangan dalam pengelolaan dana kemahasiswaan yang terjadi di organisasi mahasiswa. Kecurangan ini tergolong dalam penyalahgunaan aset dan manipulasi laporan keuangan yang dibuat oleh organisasi mahasiswa. Selain itu, terdapat potensi terjadinya <em>whistleblowing </em>di organisasi mahasiswa yang dapat dijadikan sebagai sarana pencegahan tindakan kecurangan, karena pada dasarnya kecurangan akan menyebabkan kerugian organisasi. Model <em>whistleblowing </em>yang dapat diterapkan pada organisasi mahasiswa adalah <em>anonymous</em>, model ini merupakan bentuk <em>whistleblowing</em> yang tidak mengungkapkan identitas dari pelapor atau <em>whistleblower</em>.</p><p> </p><p><strong>Kata kunci</strong>: model <em>whistleblowing</em>, organisasi mahasiswa, potensi <em>whistleblowing, </em>pencegahan kecurangan, tindakan kecurangan</p><pre> </pre>
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