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

  • PDF

  Yanuar Ramadhan,  Universitas Esa Unggul,  Indonesia

  Yusup Setiawan,  Universitas Esa Unggul,  Indonesia

  Ucok Jimmy,  Universitas Esa Unggul,  Indonesia

  Abstract views : 360 times | Downloads: 275 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

  • PDF

  Heriantonius Silalahi,  Telkom University,  Indonesia

  Steven Han,  Airlangga University,  Indonesia

  Maulana Afif Ihsan,  Binus University,  Indonesia

  Abstract views : 824 times | Downloads: 329 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

  • PDF

  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 : 349 times | Downloads: 223 times | DOI : https://doi.org/10.61194/ijat.v3i4.848 | Published: 2025-10-28