“Whistleblowing System Dalam Akuntansi: Tinjauan Studi tentang Penentu Whistleblowing di Indonesia”, JAKWS, vol. 1, no. 01, pp. 49–56, Dec. 2022, Accessed: Feb. 03, 2026. [Online]. Available: https://wnj.westsciences.com/index.php/jakws/article/view/39