Vol. 3 No. 3 (2025): August 2025

Articles

• Internal Audit Evaluation at the National Zakat Agency of Banjarmasin City Based on the Latest Decision

  Rizky Fadhillah, Nadiah, Manik Mutiara Sadewa

  148-168

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  Rizky Fadhillah,  Politeknik Negeri Banjarmasin,  Indonesia

  Nadiah,  Politeknik Negeri Banjarmasin,  Indonesia

  Manik Mutiara Sadewa,  Politeknik Negeri Banjarmasin,  Indonesia

  Abstract views : 352 times | Downloads: 319 times | DOI : https://doi.org/10.61194/ijat.v3i3.815 | Published: 2025-07-08
  

• VAT Reforms and Sectoral Financial Performance in Nigeria: A Panel Data Analysis

  Mohammed Aminu Bello

  169-180

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  Mohammed Aminu Bello,  Bayero University Kano,  Nigeria

  Abstract views : 503 times | Downloads: 273 times | DOI : https://doi.org/10.61194/ijat.v3i3.832 | Published: 2025-08-12
  

• ESG Integration in Financial Accounting: Comparative Evidence and Policy Implications

  Cruift Andika

  181-194

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  Cruift Andika,  STIE YAI Jakarta,  Indonesia

  Abstract views : 730 times | Downloads: 465 times | DOI : https://doi.org/10.61194/ijat.v3i3.863 | Published: 2025-08-31
  

• Transparency and Accountability in the Digital Era: Insights from Public Sector Accounting

  Putri Ayu Lestari

  195-208

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  Putri Ayu Lestari,  Indonesia

  Abstract views : 2269 times | Downloads: 1016 times | DOI : https://doi.org/10.61194/ijat.v3i3.864 | Published: 2025-08-31
  

• Digital Readiness and Tax System Usability: A Structural Framework for MSME Compliance in Emerging Economies

  Windi Ariesti Anggraeni

  209-218

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  Windi Ariesti Anggraeni,  Universitas Garut,  Indonesia

  Abstract views : 1477 times | Downloads: 1057 times | DOI : https://doi.org/10.61194/ijat.v3i3.883 | Published: 2025-08-22