Vol. 1 No. 3 (2025): September

Published: 2025-09-21

Publication in copyediting

Articles
Performance Audit Evaluation in the Implementation of Good Governance in Judicial Institutions (A Case Study of the Constitutional Court)
Maria Ulfah Kusuma Astuti* - Master of Accounting, Faculty of Economic and Business, Universitas Negeri Jakarta, Indonesia
Download PDF DOI
View : 169 Download : 284 Pages : 105-120
Performance Audit Evaluation in the Implementation of Good Governance in Judicial Institutions (A Case Study of the Constitutional Court)
Maria Ulfah Kusuma Astuti* - Master of Accounting, Faculty of Economic and Business, Universitas Negeri Jakarta, Indonesia
Download PDF DOI
169 284 105-120
Design of an Internal Control System Evaluation Instrument Based on the COSO Framework: A Study of State Owned Insurance
Ari Permana* - Master of Accounting Study Program, Faculty of Economics, Universitas Negeri Jakarta, Indonesia Adam Zakaria - Master of Accounting Study Program, Faculty of Economics, Universitas Negeri Jakarta, Indonesia Ayatullah Michael Musyaffi - Master of Accounting Study Program, Faculty of Economics, Universitas Negeri Jakarta, Indonesia
Download PDF DOI
View : 263 Download : 297 Pages : 121-129
Design of an Internal Control System Evaluation Instrument Based on the COSO Framework: A Study of State Owned Insurance
Ari Permana* - Master of Accounting Study Program, Faculty of Economics, Universitas Negeri Jakarta, Indonesia Adam Zakaria - Master of Accounting Study Program, Faculty of Economics, Universitas Negeri Jakarta, Indonesia Ayatullah Michael Musyaffi - Master of Accounting Study Program, Faculty of Economics, Universitas Negeri Jakarta, Indonesia
Download PDF DOI
263 297 121-129
Impact of Internal Audit on Income Tax in Nigeria: Evidence from Anambra State Board of Internal Revenue
Nneka Maureen Okeke* - Department of Accounting, Nnamdi Azikiwe University, Awka, Nigeria
Download PDF DOI
View : 64 Download : 78 Pages : 130-142
Impact of Internal Audit on Income Tax in Nigeria: Evidence from Anambra State Board of Internal Revenue
Nneka Maureen Okeke* - Department of Accounting, Nnamdi Azikiwe University, Awka, Nigeria
Download PDF DOI
64 78 130-142
Role Clarity and the Accountability Paradox in the Three Lines Model: Evidence from the Indonesian Public Sector
Mohammad Suharyadi Aryanto* - Master of Accounting Study Program, Faculty of Economics, Universitas Negeri Jakarta, Indonesia Adam Zakaria - Master of Accounting Study Program, Faculty of Economics, Universitas Negeri Jakarta, Indonesia Marsellisa Nindito - Master of Accounting Study Program, Faculty of Economics, Universitas Negeri Jakarta, Indonesia
Download PDF DOI
View : 73 Download : 68 Pages : 143-155
Role Clarity and the Accountability Paradox in the Three Lines Model: Evidence from the Indonesian Public Sector
Mohammad Suharyadi Aryanto* - Master of Accounting Study Program, Faculty of Economics, Universitas Negeri Jakarta, Indonesia Adam Zakaria - Master of Accounting Study Program, Faculty of Economics, Universitas Negeri Jakarta, Indonesia Marsellisa Nindito - Master of Accounting Study Program, Faculty of Economics, Universitas Negeri Jakarta, Indonesia
Download PDF DOI
73 68 143-155
The Effects of Earnings Management, Fixed Asset Intensity, and Inventory Intensity on Tax Avoidance, with Sales Growth as a Moderating Variable
Muhammad Darmawan* - Master’s Program in Accounting, Faculty of Economics, Universitas Negeri Jakarta, Indonesia Unggul Purwohedi - Master’s Program in Accounting, Faculty of Economics, Universitas Negeri Jakarta, Indonesia I Gusti Ketut Agung Ulupui - Master’s Program in Accounting, Faculty of Economics, Universitas Negeri Jakarta, Indonesia
Download PDF DOI
View : 133 Download : 89 Pages : 156-171
The Effects of Earnings Management, Fixed Asset Intensity, and Inventory Intensity on Tax Avoidance, with Sales Growth as a Moderating Variable
Muhammad Darmawan* - Master’s Program in Accounting, Faculty of Economics, Universitas Negeri Jakarta, Indonesia Unggul Purwohedi - Master’s Program in Accounting, Faculty of Economics, Universitas Negeri Jakarta, Indonesia I Gusti Ketut Agung Ulupui - Master’s Program in Accounting, Faculty of Economics, Universitas Negeri Jakarta, Indonesia
Download PDF DOI
133 89 156-171