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Organizational fraud represents a significant global challenge, with estimated annual losses of 5% of revenue, totaling approximately US$4.7 trillion worldwide. This systematic literature review examines whistleblowing effectiveness as a fraud detection mechanism, analyzing the tension between its role as a transparency pillar and the retaliatory risks faced by whistleblowers. The study employed a qualitative Systematic Literature Review methodology, analyzing 25 peer-reviewed articles published between 2020-2025 from SINTA, Scopus, and registered E-ISSN journals. Literature was selected using keywords related to whistleblowing effectiveness, fraud detection, transparency mechanisms, and retaliation risk. Results demonstrate that whistleblowing systems significantly enhance fraud detection and prevention across both public and private sectors, with 24 of 25 reviewed studies confirming positive impacts. Effectiveness is influenced by individual attitudes, perceived behavioral control, organizational commitment, professional commitment, moral reasoning, and organizational culture. The integration of whistleblowing with forensic and investigative audit mechanisms creates a mutually reinforcing fraud detection framework. However, retaliation risk remains a substantial challenge, potentially undermining whistleblowing effectiveness. The study concludes that organizations must develop comprehensive whistleblower protection frameworks, cultivate supportive organizational cultures, ensure transparent report handling processes, and leverage technology to guarantee anonymity. A balanced approach between promoting transparency through whistleblowing and protecting whistleblowers from retaliation is essential for maximizing fraud detection effectiveness. Organizations are advised to integrate whistleblowing into comprehensive anti-fraud strategies with adequate protection mechanisms and whistleblower incentives.

This research aims to describe the application of the precautionary principle in dealing with bad credit and to determine the assessment in providing financing to PT. BSM Kcp Script. This type of research is descriptive qualitative, data collection techniques use interviews and documentation, data analysis uses qualitative data analysis techniques using inductive thinking, and this research data uses primary data sources obtained from supporting sources, namely books, the internet and literature. other. PT. BSM Kcp Aksara has applied the precautionary principle in bad credit using the 5C principle analysis, which includes Character, Capacity, Capital, Condition and Colliteral as well as producers that customers must go through in submitting financing applications, providing financing, paying financing installments and obstacles to bad credit. . The results of this research, PT. BSM Kcp Aksara in implementing the principle of prudence in the financing that has been carried out is not good enough, BSM provides financing by emphasizing the 5C principle which includes Character, Capacity, Capital, Condition and Collateral. The important thing in providing financing to customers is Collateral (Guarantee). Judging from the results of customer data, the 5C principle has not been able to completely prevent bad credit due to the Account Office (AO) being less careful in analyzing financing. However, BSM's consistency in handling problematic financing customers has been carried out according to producers by collecting them periodically and providing warning letters I, II and III in stages.  

This study aims to determine the environmental impact and natural damage from the production activities of the industrial sector grouping the areas of Ngoro District, Mojokerto Regency for public health in managing environmental cases of alleged waste pollution and natural damage in Mojokerto Regency. The method in this study uses a qualitative approach through observational data collection techniques and also uses a Systematic Literature Review (SLR) approach. According to (Kitchenham & Charter, 2007) SLR is the process of identifying, evaluating, and interpreting all research evidence to answer certain research questions. The results showed that grouping industrial production activities had an impact on the provision of jobs and also infrastructure development in Ngoro Subdistrict and also had an impact on the environment such as waste that was disposed of polluting the watershed and causing fish to die due to contamination of the waste content and polluted residents' well water. In handling these impacts, it is expected that industrial companies in Ngoro can carry out routine monitoring and evaluation activities to see developments in environmental and community conditions, in this case the implementation of policies related to handling the impacts of industrial production activities carried out by companies for public health, especially around Ngoro District, Mojokerto Regency.

This study aims to analyse the significance factors of Sea Export Process, Forwarding Responsibility, and Warehouse Handling Process towards the operational performance of Raja abadi branch Company in Semarang. This study is performed to the company's staff members as the population of 70 respondents. The data collection involves observations, literary reviews, interviews, documentations, and questionaires. Furthermore, the analysis technique used in this study is based on the result of research and multiple analysis using SPSS v.23 program. Based on the results of the research, the following equations are generated : Y = 2,752 + 0,268X1 + 0,342X2 + 0,184X3 + µ Based on the multiple linear regression equation, the study found out that the most dominant variable in the operational performance of the company is the Forwarding Responsibility variable with the regression coeficiency of 0,342. Furthermore, the determinated coeficiency (adjusted R square) showed a result of 0,707 or 70,7%. This means the operational performance of the company is governed by the variables of Sea Export Process, Forwarding Responsibility, and Warehouse Handling Process by 70,7% as well as other factors by 29,3%. Therefore, it is found that Air Export Process, Forwarding Responsibility, and Warehouse Handling Process played a positive and significance role for the operational of the Raja abadi branch Company in Semarang.