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

  • PDF

  Rizky Fadhillah,  Politeknik Negeri Banjarmasin,  Indonesia

  Nadiah,  Politeknik Negeri Banjarmasin,  Indonesia

  Manik Mutiara Sadewa,  Politeknik Negeri Banjarmasin,  Indonesia

  Abstract views : 330 times | Downloads: 303 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

  • PDF

  Mohammed Aminu Bello,  Bayero University Kano,  Nigeria

  Abstract views : 481 times | Downloads: 253 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

  • PDF

  Cruift Andika,  STIE YAI Jakarta,  Indonesia

  Abstract views : 681 times | Downloads: 427 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

  • PDF

  Putri Ayu Lestari,  Indonesia

  Abstract views : 2125 times | Downloads: 933 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

  • PDF

  Windi Ariesti Anggraeni,  Universitas Garut,  Indonesia

  Abstract views : 1360 times | Downloads: 979 times | DOI : https://doi.org/10.61194/ijat.v3i3.883 | Published: 2025-08-22