“IMPACT OF INTERNAL AUDIT AND WHISTLEBLOWING SYSTEMS FROM FRAUD PROTECTION ON BUMN COMPANYS NUMBERED ON THE INDONESIAN SHIPPING BORSE PERIOD 2021-2023”. International Journal of Economic Integration and Regional Competitiveness 1, no. 5 (May 17, 2024): 1–8. Accessed March 20, 2026. https://e-journal.antispublisher.id/index.php/IJEIRC/article/view/111.