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Keywords Cashless Basis, Corruption, Government Credit Card, Public Sector Innovation Competence, Independence, Audit Quality Corruption Corruption, Business Integrity Perception, Corruption Potential Perception, Local Integrity System, Public Integrity Perception Culture Fee, Motivation, Eradication of Corruption, KPK Performance Financial Shenanigans, F-score Model, Financial Report Fraud Detection, Indonesia and Malaysia Fraud Fraud Risk Fraudulent financial reporting Good Governance Indonesia Integrity Javanese Culture Leadership, GCG, Culture, Anti-Fraud Local Wisdom Public Sector Whistleblowing Intention, Religiosity, Fraud Tendency, Higher Education Whistleblowing, Type of Leadership, Accountability Pressure fraud risk management design, fraud, hotel fraud, whistleblowing, management of student fund

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