Vol. 3 No. 4 (2025): November 2025

Articles

• Strategic Management Accounting as a Driver of Climate Action Within Indonesian Enterprises

  Yanuar Ramadhan, Yusup Setiawan, Ucok Jimmy

  257-275

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  Yanuar Ramadhan,  Universitas Esa Unggul,  Indonesia

  Yusup Setiawan,  Universitas Esa Unggul,  Indonesia

  Ucok Jimmy,  Universitas Esa Unggul,  Indonesia

  Abstract views : 596 times | Downloads: 365 times | DOI : https://doi.org/10.61194/ijat.v3i4.914 | Published: 2025-11-30
  

• Adaptive Tax Planning and Corporate Sustainability: Evidence from Indonesia

  Heriantonius Silalahi, Steven Han, Maulana Afif Ihsan

  219-238

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  Heriantonius Silalahi,  Telkom University,  Indonesia

  Steven Han,  Airlangga University,  Indonesia

  Maulana Afif Ihsan,  Binus University,  Indonesia

  Abstract views : 1242 times | Downloads: 412 times | DOI : https://doi.org/10.61194/ijat.v3i4.859 | Published: 2025-10-23
  

• Capital Structure and Value Creation in Listed Oil and Gas Companies in Nigeria

  Amos Adejare Aderibigbe, Shakirat Adepeju Babatunde, Olufisayo Babalola, Modinat Abiola Ayilara

  239-256

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  Amos Adejare Aderibigbe,  Crescent University,  Nigeria

  Shakirat Adepeju Babatunde,   Lagos State University of Science and Technology,  Nigeria

  Olufisayo Babalola,  University of Lagos,  Nigeria

  Modinat Abiola Ayilara,  Crescent University,  Nigeria

  Abstract views : 448 times | Downloads: 294 times | DOI : https://doi.org/10.61194/ijat.v3i4.848 | Published: 2025-10-28