“Whistleblowing System Dalam Akuntansi: Tinjauan Studi tentang Penentu Whistleblowing di Indonesia” (2022) Jurnal Akuntansi Dan Keuangan West Science, 1(01), hlm. 49–56. Tersedia pada: https://wnj.westsciences.com/index.php/jakws/article/view/39 (Diakses: 20 Maret 2026).