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 : 166 Download : 270 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
166 270 105-120
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 : 259 Download : 290 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
259 290 121-129
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 : 59 Download : 73 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
59 73 130-142
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 : 66 Download : 65 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
66 65 143-155
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 : 119 Download : 81 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
119 81 156-171