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Author

M. Farhana

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Review Open access Sep 2026

RISK-BASED BUDGETING IN HIGHER EDUCATION: AN INTEGRATIVE CONCEPTUAL FRAMEWORK OF ISO 31000 AND COSO FRAMEWORK

This study aims to develop a conceptual framework for risk-based budgeting in higher education institutions as a strategy to strengthen governance, efficiency, effectiveness, and organizational performance. The study is based on the fact that budgeting practices remain predominantly administrative and based on historic...

Ruly Wiliandri, M. Farhana, Trisetia Wijijayanti et al. · 0 citations

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