Vol. 4 No. 1 (2025): Volume 4 Number 1, June 2025

DOI: https://doi.org/10.56956/jai.v4i1

Published: 2025-06-12

Articles

Information Technology Adoption And Operational Performance In State Tax Administration: Evidence From Osun State, Nigeria

Yusuf Alabi Olumoh, Mubaraq Sanni

1-21
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The Quality of Internal Audit Implementation is Affected By The Competence And Objectivity of Internal Auditor at PT Sarana Panca Nusantara

Muhammad Mulia Ramadhan

22-34
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Disparity Analysis Of Foreign And Domestic Investment Realization In West Bandung Regency 2024

Sarjito Surya, Muhammad Mulia Ramadhan, Dikdik Wahyudin, Asep Somantri, Tuntun Ariadi Sukanta

35-51
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Tax Avoidance In Healthcare Sector Companies: An Analysis Of Sales Growth, Capital Intensity, and The Moderating Role Of Institutional Ownership

Anggitha Wiguna Putri, Muhammad Syahrudin, Laras Angelia Nirwana Sari

52-65
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Driving Factors Of Intellectual Capital In A Literature Review

Kasir Kasir

66-84
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