Development of Marketing and Financial Risk Mitigation Models in the Opening of the Applied Bachelor Program in Tax Policy and Management Based on SWOT Analysis and Sustainability Assessment

Rudy Sondang Sinaga (Universitas Kristen Indonesia)
Posma Sariguna Johnson Kennedy (Universitas Kristen Indonesia)

Asian Journal of Management Analytics
Vol. 5 No. 4 (2026): October 2026

This research develops a financial risk mitigation model for establishing an Applied Bachelor Program in Tax Policy and Management at Universitas Kristen Indonesia. Grounded in Resource-Based View, Stakeholder, and Strategic Risk Management theories, the paper introduces a model focused on tax and customs litigation as a strategic differentiation strategy. Utilizing a qualitative descriptive design, data collection involved triangulation via interviews, documentation, observation, and focus group discussions with 14 expert stakeholders, alongside market demand surveys conducted through 2026. Results indicate high strategic feasibility, with financial projections transitioning from an initial deficit to a surplus by year two. This study provides a replicable framework optimizing existing academic infrastructure to ensure long-term institutional and financial sustainability.