Wahyuningtiyas T, Pramudyastuti O. Optimalisasi Whistleblowing System Melalui Peran Whistleblower Dalam Pendeteksian Tindakan Fraud. JIAKES [Internet]. 24Aug.2022 [cited 24Mar.2023];10(2):359 -366. Available from: https://jurnal.ibik.ac.id/index.php/jiakes/article/view/1385