This This research aims to determine fraud prevention from religiosity, protection whistleblower, and whistleblowing system perspectives. The population in this research was employees of PT Prudential Life Assurance. The population is taken without distinguishing gender, education, and work experience and taken from 43 as the total number of insurance employees. This study used saturated samples or census as the sampling technique, whereas all population employs as samples. The research data uses primary data obtained by researchers by giving questionnaires (structured questions) to insurance employees. The research analysis was conducted with multiple linear regression analysis. The results showed that religiosity and whistleblower prevention did not affect fraud prevention. The absence of the effect of whistleblower protection on fraud prevention shows that the protection for whistleblowers is not yet adequate. The existence of intimidation, injustice and law enforcement are reasons why individuals are reluctant to become whistleblowers. However, whistleblowing intention affects fraud prevention. These findings indicate that human actions are influenced by their intentions, attitudes and subjective norms.

Beef cattle's sharing is an Indonesian traditional economic system that is formed naturally based on local wisdom values. Even though it is done traditionally, the principles of good cooperation have been practiced. Based on that, this research aims to describe the economic perspective, particularly the accountability values embedded in Indonesia's local cattle sharing system. This research employs a case study to obtain the accountability values in two local, regional cattle sharing locations in Java and Madura. Informants of this research are local cattle farmers, investors, and middlemen. Data analysis uses a single case-multilevel analysis method. The study results show that Javanese's accountability values apply in "mantep-mantepan lan percoyo" wisdom or mutualism trust. Meanwhile, the Madurese perform accountability values in "oreng jujur bakal pojur" or honest man will get his luck. The value of local wisdom affinity is also carried out in profit sharing management. The Javanese and Madurese considerate accountability in cattle sharing system based on mutual support within parties involved and brotherhood establishment. The added value of the local wisdom tends to reduce the profits sharing risk obtained by the parties.