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

  • The Effect of Tax Knowledge and Taxpayer Attitudes on The Effectiveness of Land and Building Tax Revenue Through Taxpayer Compliance as an Intervening Variable (a Study in Garut Kota District, Garut Regency)

    Riza Arizany Azahra, Ikeu Kania, Gugun Geusan Akbar
    86-96

  • 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