<![CDATA[The increasingly complex phenomenon of fraud in the banking sector requires effective and sustainable prevention measures. This study aims to describe the implementation of a whistleblowing system at Bank Jabar Banten Syariah (BJBS) Pelajar Pejuang Branch Office in Bandung, analyze its role in building a culture of transparency and preventing fraud, identify obstacles encountered, and provide recommendations for optimizing the system. The research approach used is descriptive qualitative, with data obtained through in-depth interviews, direct observation, and internal documentation review. The findings show that the whistleblowing system has been implemented through various official reporting channels and has contributed to increased ethical awareness and the formation of a culture of transparency. However, its effectiveness is still hampered by a lack of socialization, a culture of hesitation, and limited protection for whistleblowers. The research recommendations emphasize the need to strengthen socialization, utilize more secure digital technology, and ensure management commitment to strengthening whistleblower protection so that the system can function optimally as a governance and fraud prevention instrument.]]>
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