<![CDATA[This study aims to analyze the influence of Good Corporat e Governance (GCG), internal controls, and whistleblowing systems on fraud prevention in Islamic banking in Indonesia for the period 2020–2024. This study employs a quantitative approach using secondary data obtained from the annual reports of Islamic banks. The research sample was determined using purposive sampling, resulting in 11 Islamic banks with 55 observations. Data analysis was conducted using multiple linear regression analysis with the aid of IBM SPSS Statistics 26. The results indicate that, individually, Good Corporate Governance, internal controls, and the whistleblowing system have a positive and significant effect on fraud prevention. Simultaneously, these three independent variables also have a significant effect on fraud prevention. The results of this study indicate that the implementation of good corporate governance, effective internal controls, and an optimal whistleblowing system can enhance fraud prevention efforts in Islamic banking in Indonesia.]]>
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