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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 study analyzes the characteristics, risk, and return of stocks and bonds in Indonesia. The data used is historical data on stock and bond prices traded on the IDX during a 10-year period, from 2014 to 2024. The analysis methods used are descriptive analysis, t-test, ANOVA, and multiple linear regression. The results of the study show that stocks offer the potential for higher returns than bonds, but also with higher risk. Bonds offer better income stability and lower risk than stocks. The investment decision between stocks and bonds depends on the individual's risk profile and investment goals. Diversification remains an important investment strategy, regardless of risk profile.

This research aims to find out how much influence audit risk and work stress have on the motivation of auditors at the Padang City Public Accounting Firm. In this research, the population is all auditors in public accounting offices in Padang City. The population in this study was 92 people consisting of several employees who had different positions/groups in KAP Padang City. The sampling method used was the accidental sampling method. The regression analysis carried out was multiple linear regression analysis. The research results obtained based on the partial test (t test) showed: (a) The audit risk variable has a positive and significant effect on auditor motivation. (b) The work stress variable has a positive and significant effect on auditor motivation. Meanwhile, the simultaneous test of audit risk and work stress has a positive and significant influence on auditor motivation. Auditors may be motivated by the challenge of performing high-quality audits in the face of increased audit risk. These challenges can provide a sense of accomplishment and satisfaction for auditors who successfully navigate risks and complete high-quality audits. The stress faced in challenging work situations can motivate individuals to try harder and challenge themselves. When someone feels that they can overcome or cope with a difficult task, this can increase their motivation to succeed.

Rachmadany Dea, 1961201032, Effects of Brand Trust, Fintech Convenience, and Risk on Purchase Decisions Using the Paylater Payment (Case Study in Gading Village Rt. 10 Rw. 07 Kota Surabaya). This study aims to determine the effect of brand trust, fintech convenience, and risk variables on purchasing decisions using paylater payment feature in a case study in Gading Village, Rt. 10, Rw. 07 City of Surabaya. The sample in this study is 62. The variables of this study are brand trust, convenience, and risk. The model in this study uses multiple linear analysis, namely the classical assumption test and hypothesis testing which consists of the T test and the coefficient of determination. The results of this study indicate that: 1) Brand trust partially influences purchasing decisions. 2) Ease partially has no effect on purchasing decisions. 3) Partial risk has no effect on purchasing decisions.