<![CDATA[This study aims to analyze the effect of implementing a Whistleblowing System and an internal control system on Fraud prevention in banking companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This research is motivated by the importance of transparency, accountability, and resilience in the financial sector, particularly the banking industry, which plays a significant role in supporting financing for the agricultural and maritime sectors as part of sustainable development. Therefore, a financial system that is free from Fraudulent practices is essential to maintaining the stability and sustainability of the sector. This study employs a quantitative approach using secondary data obtained from the annual reports of banking companies. Logistic regression analysis was used to examine the relationship between the variables. The results show that, partially, the Whistleblowing System does not have a significant effect on Fraud prevention, indicating that the whistleblowing mechanism has not been optimally utilized in detecting and preventing Fraudulent activities. Likewise, the internal control system also does not have a significant effect on Fraud prevention, suggesting that the implementation of internal controls has not been fully effective in minimizing Fraudulent practices within banking companies. However, simultaneously, both variables significantly influence Fraud prevention, with the model having an explanatory power of 26%. This research contributes to the development of sustainable and resilient financial governance by highlighting the importance of improving the effectiveness of whistleblowing mechanisms and internal control systems in supporting transparent and accountable financial practices, particularly in the banking sector]]>
