Vol 6 No 2 (2026)

Articles

• Evaluation of management control systems in the context of post-merger integration Case study of PT XLSMART Telecom Sejahtera Tbk in 2025

  Putrie Cynthia Ichwan, Hari Purnomo

  89-94

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• The accountability paradox of the financial services authority following Law Number 4 of 2023 Between strengthened capital market supervisory powers and the elimination of public access to administrative courts

  Adi Suranta Ginting, Faryanti Tjandra, Yuni Eliani, Gilbert Marcelino Hasudungan Gultom, Sebastianus Maryono, Novalia Andriati Br Hombing Lbt, Paltiada Saragi

  95-114

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• A plate of hope, a thousand challenges An analysis of the implementation of The Free Nutritious Meals (MBG) program in Indonesia

  Muhammad Yasar, Nanang Suparman

  115-125

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• Analysis of deforestation control policy in Indonesia in supporting sustainable development

  Adam Ali Muhammad Al Bantani, Nanang Suparman

  126-138

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• The paradox of regional investment in regional-owned enterprises Implications of capital participation for local own-source revenue and the strategic role of internal auditors - evidence from regional-owned enterprises in Central Sulawesi Province

  Naela Zaqiyatul Misqiyah, Nural Achmad Raainaa

  139-146

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