Amrizal, Y. Agustina, and Hardi, “Preventing Bankruptcy of Insurance Companies in IndonesiaUsing ‎The COSO Framework Approach (Case Study of AJB Bumiputra)‎”, IJAES, vol. 12, no. 5, pp. 908–917, Sep. 2025, doi: 10.14419/0kb43j39.