Vol. 4 No. 2 (2026): May 2026

DOI: https://doi.org/10.61194/ijat.v4i2
Published: 2026-05-18

Articles

  • The Effectiveness of the Msme Internal Control System is Broken Down Into: Purpose, Commitment, Capability, and Monitoring & Learning

    Nikmatuniayah, Marliyati, Siti Mutmainah, Jati Handayani, Lilis Mardiana Anugrahwati
    78-85

  • Sustainability Disclosure and Retention Ratio on Stock Returns: Firm Value Moderation in Indonesian Listed Banks

    Dhiva Asmara Dwi Nanda, Frido Saritua Simatupang
    48-56

  • Discretionary Accruals under Positive Accounting Theory: The Role of Sustainability Disclosure and Ownership Governance in Indonesian Basic and Chemical Industry Firms

    Denny Putri Hapsari Putri, Denny Kurnia Denny
    57-65

  • Nexus Between Accounting Ethics and Sustainability Practices in Nigeria

    Prof BOLARINWA, Prof IDOWU, Abass Bello
    66-77