JUDIJANTO, L. Implementation of enterprise risk management (ERM) in the indonesian manufacturing industry: analysis of factors affecting implementation and disclosure. Journal of Management Science (JMAS), [S. l.], v. 7, n. 3, p. 470–478, 2024. Disponível em: https://exsys.iocspublisher.org/index.php/JMAS/article/view/521. Acesso em: 29 apr. 2026.