Shafitri A, Kitri M. The Impact of Whistleblowing System Implementation Level on Company’s Operational Efficiency in Indonesia Consumer Goods Sector : Mediating Role of Fraud Prevention. JIMS [Internet]. 2024 Aug. 15 [cited 2025 Jan. 3];2(2):211-2. Available from: https://jurnal.integrasisainsmedia.co.id/index.php/JIMS/article/view/207