El Firdausy, W., Adhariani, D., Budiman, R. U. ., Hendiyanto, A. ., & Tanzil, H. R. . (2026). Beyond formal compliance: Evaluation of the whistleblowing system implementation at PT XYZ. Journal of Contemporary Accounting, 8(1), 58–73. https://doi.org/10.20885/jca.vol8.iss1.art5