Vol. 5 No. 2 (2025)

Articles

• Environmental cost analysis to determine the effectiveness and efficiency of environmental activity control

  Ahmad Danial, Lidya Primta Surbakti, Ali Tafriji Biswan

  134-147

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• Penilaian kualitas laporan keberlanjutan PT Bisi International, Tbk. berdasarkan standar GRI 2021

  Frederik Halomoan Tambunan, Amrie Firmansyah

  148-160

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• Evaluasi penerapan standar GRI 413 dalam laporan keberlanjutan perusahaan pertambangan batubara di Indonesia

  Moch Rifqi Rizal , Amrie Firmansyah

  161-172

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• Pengaruh digitalisasi terhadap pengendalian internal: Sebuah kajian komprehensif

  Tris Chandra Putra, Donny Maha Putra, Lidya Primta Surbakti

  173-183

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• Efektivitas strategi hedging valuta asing dalam mitigasi risiko fluktuasi nilai tukar: Studi kasus PT Pertamina International Shipping

  Dominica Sanda Yohana Christoffel, Suparna Wijaya

  184-192

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• Peran kualitas audit dalam hubungan antara intellectual capital dan operational efficiency terhadap financial performance

  Alya Yasmin, Ranti Nugraheni

  193-210

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