Wahyuningtiyas, Titania, and Octavia Pramudyastuti. 2022. “Optimalisasi Whistleblowing System Melalui Peran Whistleblower Dalam Pendeteksian Tindakan Fraud”. Jurnal Ilmiah Akuntansi Kesatuan 10 (2), 359 -66. https://doi.org/10.37641/jiakes.v10i2.1385.