Vol 13, No 3 (2025)

	A Conceptual Framework for Intellectual Capital to Drive Digital Transformation in Indonesia's Transportation Sector Fariz Fariz, Tutik Winarsih	PDF pp. 189-208
	Enterprise Risk Management Disclosure in Automotive Companies: A Comparative Analysis in Indonesia and Malaysia Muhammad Fajryan Shiddiq, Farida Titik Kristanti	PDF pp. 209-226
	Collaboration Framework for Digital Onboarding Program in Indonesian SMEs: An Exploration Research Vania Pradipta Gunawan, Teddy Trilaksono, Herdy Jaya Prawiradipura, Eko Suhartanto, Sri Rahayu, Made Handijaya Dewantara	PDF pp.227-248
	Economic Policy Uncertainty and Firm Value: The Role of Company Debt Syahrud Apriansyah, Kamaludin Kamaludin, Intan Zoraya, Mukti Trio Putra, Chairil Afandy	PDF pp. 249-272
	Relationship Fintech Development and the Performance of Financial Industry Faiza Nur Azelia, Chaikal Nuryakin	PDF pp. 273-290