Roy Mangara Tahi Siagian, and Widya Perwitasari. “Impelementation of Whistleblowing System at Institution Y”. E-Jurnal Akuntansi 35, no. 8 (August 30, 2025). Accessed October 26, 2025. https://ejournal1.unud.ac.id/index.php/akuntansi/article/view/1975.