Vol. 7 No. 1 (2026): JUNI

Articles

• Fiscal Risk Management of Indonesia's Tax Incentive Regime Under Global Minimum Tax: Evidence from BKPM LKPM Investment Data 2010–2026

  Mohamad Marulli

  1-13

  Abstract Views: 263 times Downloaded PDF: 268 times

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• Risk Analysis Based on Operational Aspects and Internal Control at a Nutrition Fulfillment Service Unit (SPPG) in Bandung City

  Shahnaz Azka Handini, Erlangga Putra Kosasih, Faridah Nur Setyaningtyas, Aristanti Widyaningsih, Rozmita Dewi Yuniarti

  14 - 32

  Abstract Views: 107 times Downloaded PDF: 208 times

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• The Influence of Digital Literacy on the Information Technology Risk Management Capabilities of Lecturers at Private Universities in Bandung City

  Elifasa Ndruru Elifasa Ndruru

  33 - 41

  Abstract Views: 101 times Downloaded PDF: 124 times

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• The Implementation of Operational Risk Management Using the HIRARC Method (Hazard Identification, Risk Assessment, and Risk Control) in the Human Resources and Correspondence Division at PPSDM Migas

  Dzurrotun Nasikhah, Mohammad Khusnu Milad

  42 - 53

  Abstract Views: 300 times Downloaded PDF: 127 times

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• The Effect Of Credit Risk, Liquidity Risk, and Operational Efficiency on The Profitability of PT Bank Mandiri (Persero) Tbk

  Farhadilla Elsyafira, Muhammad Ichsan Gifari, Timothy Gabe Parhorasan Siallagan

  54 - 64

  Abstract Views: 112 times Downloaded PDF: 134 times

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