Watie, A. K., Syamsuddin, S. and Nugraha, A. A. (2026) “Determinan pencegahan fraud pada pemerintahan desa: Whistleblowing system, good corporate governance, dan pengendalian internal”, Journal of Accounting and Digital Finance, 6(1), pp. 29–42. doi: 10.53088/jadfi.v6i1.2087.