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Sulistya Ningsih; Tarmizi Silalahi; Ananda Wahid Siregar; Reni Ria Armayani Hsb

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the role and effectiveness of Islamic monetary policy in Indonesia in facing digital transformation, particularly through the instruments of Sertifikat Bank Indonesia Syariah (SBIS) and Sukuk Bank Indonesia (SukBI). The digital transformation of the national financial system demands an adaptive monetary policy that remains grounded in the principles of maqashid shariah. In the context of Islamic economics, monetary policy not only functions to regulate the money supply and maintain price stability but also ensures the realization of justice and economic welfare. This research employs a descriptive qualitative approach, using literature-based data collection from official publications of Bank Indonesia, the Financial Services Authority (OJK), and relevant academic references on Islamic monetary policy. The analysis adopts an inductive approach by examining the roles of SBIS and Sukuk BI in supporting the stability of the Islamic financial system and their alignment with maqashid shariah values such as al-‘adl (justice), al-wudhuh (transparency), and ar-rawaj (circulation of wealth). The findings indicate that digitalization has positively impacted the efficiency and transparency of Islamic monetary instruments, where SBIS plays a role in regulating the liquidity of Islamic banks in a non-usurious manner, while Sukuk BI serves as an essential instrument in maintaining national economic stability. Nevertheless, challenges remain, including the limited digital infrastructure for Islamic finance and the need to strengthen regulations to ensure that digital monetary systems remain consistent with sharia principles.

Muhaemina Muhaemina; Nur Aisyah; Kurniati Kurniati

Solid waste management in Makassar City constitutes a strategic issue that extends beyond technical and administrative concerns to encompass legal, ethical, and socioreligious dimensions. Although the local government has established regulatory frameworks and policy instruments for waste management, empirical conditions reveal a persistent gap between legal norms and their implementation, as reflected in high waste generation rates, weak source segregation, limited public participation, and increasing pressure on landfill capacity. This study aims to analyze the effectiveness of waste management in Makassar City from the perspective of Islamic law and to examine the potential integration of Sharia principles in strengthening sustainable environmental governance. The research employs a qualitative approach with a descriptive-analytical design based on policy analysis, literature review, and theoretical synthesis of Islamic legal doctrines, particularly maqāṣid al-sharīʿah and fiqh al-bī’ah. The findings indicate that, despite the existence of adequate local legal instruments, waste management practices remain ineffective due to insufficient internalization of ethical values, weak law enforcement, and limited behavioral change within society. From the perspective of Islamic law, these conditions demonstrate the incomplete realization of the principles of amanah (trust and responsibility), maslahah (public interest), and the prevention of harm (lā ḍarar wa lā ḍirār) in both governmental practice and public conduct, thereby undermining the objectives of protecting human life and the environment. The implications of this research highlight the importance of synergizing positive law and Islamic legal principles to promote environmentally sustainable governance oriented toward long-term public welfare.  

Putri Dewi Wiji Lestari; Zaenudin Zaenudin; Arman Sanun

Konsensus : Jurnal Ilmu Pertahanan, Hukum dan Ilmu Komunikasi 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

International criminal law is a crucial instrument within the international legal system designed to address serious crimes that transcend national jurisdiction, such as genocide, war crimes, and crimes against humanity. International criminal law serves as a means to uphold justice, maintain international order, and prevent impunity for perpetrators of serious crimes that have a broad impact on the global community. This study aims to examine the enforcement of international criminal law in the modern era, emphasizing law enforcement mechanisms and the role of cooperation between states and international institutions. The research method used is normative juridical research, with an approach to relevant laws and regulations, legal doctrine, and court decisions. The results indicate that the effectiveness of international criminal law enforcement still faces various obstacles, primarily stemming from state political interests, weak commitment to international cooperation, and inconsistencies between legal norms and their implementation. The principle of complementarity is a fundamental element of this system, as it positions states as the primary actors in the prosecution process, while international judicial institutions play a complementary role if national mechanisms are ineffective. Furthermore, harmonization of national laws with international criminal law provisions and strengthening cross-border cooperation are determining factors in the success of law enforcement. This study concludes that synergy between states and international institutions, accompanied by strong political commitment, is a key prerequisite for the realization of a just and sustainable international criminal law enforcement system.

Lili Andriani; Nova Hari Santhi

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Local government accounting policies provide the foundation for financial reporting. The Budget Realization Report (LRA) compares budgeted and actual figures, with the resulting balance recorded as the Sisa Lebih Pembiayaan Anggaran (SILPA, excess financing surplus). This study in East Lombok Regency aims to quantify the SILPA in the 2024 APBD and to analyze the financial accounting policies used in its determination. A descriptive approach combining qualitative and quantitative methods was applied. Data were collected via structured interviews with local finance officials, observations, and document analysis of APBD financial reports. Qualitative data were reduced and presented to describe policy factors, while quantitative analysis computed the SILPA value. Results show the 2024 LRA recorded a SILPA of IDR 6,414,658,153.17, indicating unused budget funds. These funds will finance the 2025 budget deficit for investment and equity in regional companies. The accounting policy for SILPA determination considered key principles such as prudence, substance over form, and materiality, in accordance with government accounting standards (e.g. applying the conservatism principle to avoid recognizing uncertain revenues). This analysis highlights how regional financial policies influence the management of budget surpluses.

Nikmatul Lailiyah; Chairil Anwar; Dian Fahriani; Kafidin Muzakki

JURNAL RISET EKONOMI DAN AKUNTANSI (JREA) 2025 Institut Teknologi dan Bisnis (ITB) Semarang

This study aims to analyze the transparency of Village Fund Allocation (ADD) management based on the Regulation of the Minister of Home Affairs (Permendagri) Number 20 of 2018 in Mojorangagung Village, Sidoarjo. This research employed a descriptive qualitative approach to examine the phenomenon under study. Data were collected through observation, interviews, and documentation involving the Village Head, Village Secretary, Financial Affairs Officer, Village Consultative Body (BPD), and community representatives. Data were analyzed using the Miles and Huberman model, while data validity was ensured through source and technique triangulation. The results indicate that the management of Village Fund Allocation has been implemented in accordance with the stages of village financial management, namely planning, implementation, administration, reporting, and accountability. However, the transparency of Village Fund Allocation management has not been optimal. Financial information has not been fully disclosed to the public due to the absence of information boards or billboards, while the village website only provides information on the Village Budget (APBDes) without presenting budget realization reports and accountability information. This study concludes that the transparency of Village Fund Allocation management in Mojorangagung Village has not fully complied with the provisions of Permendagri Number 20 of 2018. Therefore, optimizing public information media is necessary to improve transparency and public access to village financial management information.

Nabia Dilla Derma Pratiwi; Laila Fatia Maharani; Rucy Hayuningrat Arum Puspita; Wilda Efendi Ruslan; Rezky Tania +3 more

GARUDA : Jurnal Pendidikan Kewarganegaraan dan Filsafat 2025 International Forum of Researchers and Lecturers

This study aims to analyze the major challenges in regional financial management that affect the quality of the implementation of regional autonomy in Indonesia. Regional financial management plays a crucial role in achieving fiscal independence and ensuring the effectiveness of local governance. This research employs a descriptive qualitative method using a literature review approach by examining various scholarly sources, legal regulations, policy reports, and relevant previous studies. The analysis reveals three recurring and interrelated issues: the high level of fiscal dependence of local governments on the central government, the limited capacity and competence of regional financial management personnel, and the persistence of budget misuse reflecting weak governance and oversight mechanisms. These challenges form structural barriers to the realization of fiscal self-reliance and accountable local governance. The study emphasizes that improving regional financial management cannot be carried out in a partial or fragmented manner but requires a comprehensive approach involving the enhancement of human resource capacity, reform of budgeting systems and mechanisms, and the strengthening of transparency and public accountability. Therefore, improving regional financial governance is a strategic step toward achieving effective, sustainable regional autonomy that is oriented toward public welfare.

Indira Dolita Yulius; Muhammad Farid; Fristia Berdian Tamza

Referendum : Jurnal Hukum Perdata dan Pidana 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Law Number 35 of 2014 on Child Protection plays a strategic role in providing legal protection for children who are victims of violence, bpth physical and psychological. The enactment of this regulation represents the state’s response to the increasing number of violence cases againts children, which necessitate a more comprehensive and child-oriented legal protection system. This law strengthens legal instruments through the recognition and protection of children’s rights, the imposition of criminal sanctions againts perpetators of violence, and th provision of recovery mechanisms for child victims. However, in practice, the implementation of the Child Protection Law continues to face various challenges, including weak law enforment, limited protection fasilities and infrastructure, and inadequate coordination among relevant institutions. These obstacles have resulted in the suboptimal realization of legal protection for child victims of violence. Therefore, the effectiveness of Child Protection Law largely depends on the responsiveness and commitment of law enforcement officials, as wekk as the synergy between the government, society, and families. Through such collaboration, optimal and sustainable child protection can be achieved.

Diny Mutiara; Muhamad Rizal; Qaila Sofiani; Megania Kharisma

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to comprehensively examine the implementation and mechanisms for results in Al-Mudharabah financing at Bank Muamalat Rangkasbitung, while also assessing the level of compliance of its implementation with sharia principles. This study applies a qualitative descriptive method with a field study approach involving direct observation, interviews, and review of documents related to Mudharabah financing procedures. The research findings show that Bank Muamalat Rangkasbitung implements a profit-sharing system based on the principles of justice (al-'adl) and trustworthiness (al-amanah). The profit-sharing scheme is carried out proportionally according to the ratio agreed upon in the initial contract, so that both parties have clarity regarding rights and responsibilities. The implementation of this system not only ensures the avoidance of usury but also strengthens the partnership between the bank and customers through practices of transparency, information disclosure, and a shared commitment to business management. Overall, these findings show that the implementation of Al-Mudharabah financing at Bank Muamalat Rangkasbitung has been running in line with several sharia values ​​and even supports the realization of fair, ethical, and sustainability-oriented Islamic economic practices. Thus, Mudharabah financing at the branch can be an example of the effective implementation of sharia contracts and is able to encourage the development of the sharia financial sector at the local level.

Vani Daun Limbong; Elisabet Pali; Abedneigo C. Rambulangi

Prosiding Seminar Nasional Manajemen dan Ekonomi 2025 Universitas Kristen Indonesia Toraja

This study aims to identify and describe the factors contributing to the decline in the distribution of Kredit Cepat Aman (KCA) at PT Pegadaian (Persero), Pasar Pagi Service Unit, during the period of January 2022 to December 2024. This research employs a descriptive qualitative method with a case study approach, involving purposively selected informants consisting of the unit manager, appraisers, and customers. Data were collected through in-depth interviews, participatory observations, and documentation analysis (KCA realization data from 2022 to 2024). The data were analyzed using thematic analysis through the stages of data reduction, data display, and conclusion verification/triangulation. The results indicate that the decline in KCA distribution is influenced by internal factors including interest rate (service fee) policies, collateral appraisal standards, credit provision procedures, non-performing loan ratios, service quality, and marketing activities as well as external factors such as competition among financial institutions, fluctuations in collateral prices, product availability, and local economic conditions affecting community purchasing power. These findings suggest the need for improvements in collateral appraisal procedures, enhancements in service quality and localized marketing strategies, and adjustments to interest rate policies that are responsive to local economic dynamics in order to restore and increase KCA distribution performance.

Fauzan Ishlakhuddin; Esti Mulyani; Eka Ismantohadi

Karya Nyata : Jurnal Pengabdian kepada Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Household waste management remains a critical challenge in creating clean and sustainable residential environments. Manual monitoring methods often lead to delayed waste collection, overflowing bins, and operational inefficiency. This community engagement program implements an Internet of Things (IoT)-based Smart Trash Monitoring SIstem (STMS) at Graha Panyindangan Estate, Indramayu. The sIstem utilizes ultrasonic sensors and ESP32 microcontrollers to detect the fill level of household waste containers and transmit data in real time to a user-accessible dashboard. The results demonstrate that the STMS provides accurate waste-level information, reduces manual inspections, enhances collection efficiency, and fosters data-driven behavior among residents. Social changes also emerged, including improved environmental awareness, new social norms, and the emergence of local leaders supporting sIstem sustainability. This program contributes to the realization of smart living in modern residential communities, ensuring better waste management, cleaner environments, and more sustainable practices for future generations. It also provides valuable insights into the role of technology in addressing environmental issues at the community level.

Aziz Widhi Nugroho; Retno Eko Mardani; Rengga Kusuma Putra; Satriya Nugraha; Linda Ikawati +5 more

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2025 Lembaga Pengembangan Kinerja Dosen

A clear national insight can guarantee the achievement of national interests, both internally and externally. This means that national insight provides a clear picture and direction for the nation's survival, as well as the future development of the nation and state. The organization of national and state life must proceed on the basis of mutual agreement, namely Pancasila, the 1945 Constitution, the Unitary State of the Republic of Indonesia (NKRI), and Bhinneka Tunggal Ika (Unity in Diversity). Indonesia's existence as a state based on the rule of law (rechtstaat) based on Pancasila and the 1945 Constitution requires the development of Pancasila ideology and national insight as instruments that serve as catalysts or drivers in strengthening national insight and spirit, love of the homeland, democracy, legal awareness, respect for diversity, and participation in building a Pancasila-based nation in Wonogiri, especially among intellectuals. In accordance with its function, the Pancasila Ideology and National Insight Development organizes national, democratic, legal, multicultural and citizenship education to support the realization of citizens who are aware of their rights and obligations, as well as intelligent, skilled and have character so that they can be relied upon to build the nation and the Unitary State of the Republic of Indonesia.

Moh. Irmawan Jauhari; Muhammad Yunus; Siti Albadriyah; Nor Cholis

Jurnal Kemitraan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

The focus and objective of the community service program is to empower teachers at MIN 8 Nganjuk and its surrounding areas to maximize their scientific writing. While scientific writing in the form of PTK is an administrative obligation, it also provides a positive contribution to improving learning. The Asset-Based Community-Driven Development (ABCD) method prioritizes the utilization of existing assets and potential. The ABCD steps include Discovery (discovering potential), Dream (shared dreams), Design (program design), Define (determining concrete steps), and Destiny (determining goals and implementation). The results of the mentoring program indicate that the teachers have a good foundation in writing scientific papers. However, they are still hampered by busy administrative routines. The training aims to stimulate writing enthusiasm and bridge the realization of book chapters among teachers. This mentoring is expected to have a positive impact on improving the quality of teachers' scientific work and improving the learning process at school. In addition, this program also aims to build a sustainable writing culture among educators.

Megawati, Sintia

ISAINTEK: Jurnal Informasi, Sains dan Teknologi 2025 Politeknik Negeri FakFak

The International Maritime Organization (IMO), as one of the key organizations contributing to the reduction of carbon emissions in the maritime sector, offers several options that maritime industry stakeholders can utilize to measure carbon emissions, one of which is calculating the Energy Efficiency Operational Indicator (EEOI). The statistical x-bar control chart, employed as a monitoring instrument for the EEOI quality parameter, indicates that one container ship trip recorded an EEOI value of 0.00104, which exceeded the upper control limit of 0.00098. The results of process capability analysis on the initial dataset sample revealed that the value of Cp < 1, indicating that energy efficiency performance was not satisfactory. Process control was subsequently applied by eliminating anomalous data, which demonstrated a potential reduction in fuel consumption and EEOI by approximately 25%, as reflected in the improvement of the Cp value. The potential for enhancing the ship’s operational capability, however, still requires further control measures to improve energy efficiency performance. The reduction in fuel consumption directly contributes to lower emission levels, thereby supporting the realization of a sustainable shipping industry.

Hariz, Miftahul; Priyono, Joko

This study aims to analyze the influence of local taxes and levies on Surabaya City's Original Regional Revenue (PAD) during the 2014–2024 period. PAD is a crucial indicator for measuring regional fiscal independence, so understanding the factors influencing it is highly relevant. This study employed a quantitative approach using secondary data in the form of revenue realization reports obtained from the Directorate General of Taxes and Finance (DJPK) of the Ministry of Finance and the Surabaya Regional Revenue Agency (Bapenda). Multiple linear regression analysis was used to determine the partial and simultaneous effects of both independent variables on PAD. Descriptive results indicate that local taxes have experienced stable long-term growth, despite a decline during the pandemic. While local levies tend to fluctuate and are more dependent on the level of public service activity. Through statistical testing, this study is expected to identify the contribution of each variable to increasing PAD and provide strategic recommendations for local governments in optimizing revenue. The findings also provide an empirical overview that can be used as a basis for planning more effective and sustainable regional fiscal policies.

Chandra Kusuma, Tsakila; Dwi Puspita, Septia; Febriana, Lina; Fajar Riani, Ella; Ti'anatud Diniati, Bintis

This study aims to analyze the management of Village Fund Allocation (ADD) in infrastructure development in Plosokandang Village, Kedungwaru District, Tulungagung Regency. The focus of the study covers three main stages of ADD management, namely planning, implementation, and evaluation, as well as identifying supporting and inhibiting factors in the realization of development. The research method used is descriptive qualitative with data collection techniques through interviews, observations, and documentation studies. The results of the study indicate that the planning stage has implemented participatory principles through the Village Development Planning Deliberation (Musrenbangdes). The community plays an active role in proposing programs, although not all proposals can be realized due to budget limitations. In the implementation stage, infrastructure development proceeds according to the Budget Plan (RAB) and is carried out by the Activity Implementation Team (TPK) with good coordination. Obstacles that arise mainly come from uncertain weather conditions, but can be overcome with technical adjustments. The evaluation stage shows that the entire budget is absorbed 100% without any discrepancy, and all physical activities are achieved according to target. However, community participation in the evaluation is still limited. Supporting factors for success include information transparency, community participation, and accurate priority setting. The main inhibiting factor was the weather, with no administrative or accountability issues identified. Overall, Village Fund Allocation (ADD) management in Plosokandang Village reflects the principles of transparency, accountability, and effective village development.

Wahyu Haji Muharram; Andri Soemitra; Nurwani Nurwani

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research is motivated by several factors such as locally generated revenue, general allocation funds, special allocation funds, revenue-sharing funds, and capital expenditure. Some of the problems identified in this study include the realization of locally generated revenue that has never reached the budget target over four consecutive years, a percentage decrease in locally generated revenue while capital expenditure remains constant, and the absence of certain special allocation funds, which may affect capital expenditure. The purpose of this study is to determine the effect of locally generated revenue, general allocation funds, special allocation funds, and revenue-sharing funds on capital expenditure. This research employs a descriptive quantitative method using data samples obtained from the Regional Financial and Asset Management Agency of Aceh Province in the form of Budget Realization Reports for the period 2019–2022. The data analysis technique used is linear regression. The results show that, based on the simultaneous test (F-test), locally generated revenue, general allocation funds, special allocation funds, and revenue-sharing funds have a positive and significant effect on capital expenditure. Meanwhile, based on the partial test (t-test), each of these variables—locally generated revenue, general allocation funds, special allocation funds, and revenue-sharing funds—also has a positive and significant effect on capital expenditure.

Pasaribu, Aldo Radot Hamonangan; Hutajulu, Yossa Yonathan; Wiryanto, Yustinus Hendra; Noveriady, Noveriady; Usup, Hepryandi Luwyk Djanas

Jurnal Riset Rumpun Ilmu Teknik 2025 Pusat riset dan Inovasi Nasional

This study was conducted to evaluate the level of conformity between actual mining activities in March 2025 and the monthly sequence design plan at PT Tama Raya's P3000BK14 pit. The evaluation focused on geometric deviations, volume achievement, and changes in field conditions that influenced these discrepancies. The data used included the sequence design, actual topography from the TLS (Low-Scale Land Survey), and weekly production realizations. The results showed significant discrepancies between the planned and actual operations in weeks 2 and 4, primarily in the form of overcuts, undercuts, non-designed contour changes, thinning of the coal seam, and hydrological obstacles such as ponding and unstable drainage. The R2 sequence redesign in week 4 proved to improve the overburden excavation flow but did not fully restore coal access due to persistent geological and water conditions. These findings emphasize the need for more rapid topographic updates, more intensive water handling, and interdepartmental coordination to ensure better synchronization of plans and operations.

Muhammad Irfan Maulana

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study analyzes the legal implications of the Merauke Food Estate Project on the principles of sustainable development and Indonesia's commitment to Net Zero Emission (NZE) from the viewpoint of international environmental law. Through a normative legal approach complemented by qualitative empirical analysis, this study reveals that the realization of this project has the possibility of violating national and international environmental principles, which include sustainable development, the precautionary principle, and the polluter pays principle, due to the mass deforestation that increases carbon emissions and the absence of the implementation of the Free, Prior, and Informed Consent (FPIC) mechanism for indigenous peoples. The findings indicate that the legal responsibility of the state and corporations in this project is not fully aligned with Indonesia's commitments under the Paris Agreement and the NZE target. Previously, and Informed Consent (FPIC/PADIATAPA) for indigenous peoples. The findings show that the legal responsibilities of the state and corporations in this project are not completely in line for Indonesia's commitments in the Paris Agreement and the 2060 NZE target, thus requiring policy reconstruction according to a rights-based strategy to ensure a balance between food security, ecological fairness, and a healthy environment.

Jimmi Micael Ginting; Misgiya Misgiya

Imajinasi : Jurnal Ilmu Pengetahuan, Seni, dan Teknologi 2025 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

This study presents a woodcraft creation in the form of a wall clock with traditional Karo ornaments as the main visual element. The creation is driven by the urgency to preserve the visual culture of the Karo people, which is increasingly threatened by modernization, and the lack of distinctive local souvenirs in tourist areas such as Berastagi, which often offer only generic or mass-produced items. This creation aims not only to function as an indicator of time but also as a medium for cultural preservation, education, and the strengthening of the Karo visual identity in a contemporary context. The creative process applies the "three stages and six steps" approach by S.P. Gustami, which includes exploration, design, and realization. Exploration involves field observations of Karo architecture and artifacts, literary studies on Karo visual symbols, and careful selection of motifs, focusing on Tapak Raja Sulaiman, Takal Kerbo, and Pengeret-ret as representative elements rich in symbolic meaning. The design stage produces various sketches that integrate the functional aspect of the wall clock with the principles of ornamentation, ensuring both utility and cultural expression. Realization involves selecting local woods such as teak, mahogany, and jelutung, followed by manual carving techniques, the application of natural wood coloring, and protective finishing with melamine spray to ensure durability and aesthetic quality. The final result consists of twelve unique wall clocks that embody the aesthetic, symbolic, and cultural richness of the Karo people. This work demonstrates how traditional motifs can be re-contextualized into functional objects, making cultural heritage more visible and relevant in daily life, and is expected to inspire further innovation in the local crafts industry, contributing to long-term preservation and revitalization of regional cultural identity.

Silvi Andini; Muhammad Irwan Padli Nasution

Neptunus: Jurnal Ilmu Komputer Dan Teknologi Informasi 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Investments in information technology (IT) often fail to deliver the expected added value due to excessive dependence on external suppliers, inflexible technological systems, or infrastructures that are highly vulnerable to various operational and security risks. This article analyzes organizational strategies to ensure the realization of added value from IT investments through the integration of strategic alignment and comprehensive risk management practices. By implementing strategic alignment, organizations are able to synchronize IT initiatives with core business objectives, organizational processes, and long-term strategic goals. At the same time, effective risk management plays a crucial role in reducing detrimental dependencies, including risks related to data breaches, system failures, cyber threats, and operational disruptions. This approach is supported by an extensive review of literature from credible and relevant academic sources, which demonstrates that systematic risk mitigation can significantly enhance organizational resilience, reliability, and overall value creation from IT investments. As a result, organizations are better positioned to optimize performance, improve decision-making capabilities, and ultimately achieve a sustainable competitive advantage in an increasingly digital business environment.