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

All articles in this issue (5 articles) were authored/co-authored by 12 authors from 4 institutions (Kwara State University; STIE Gema Widya Bangsa; STEI Bina Muda, Universitas Indonesia Membangun) and 2 countries of origin (Nigeria and Indonesia).

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
- PDF
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
- PDF

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

Articles

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

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

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

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

Driving Factors Of Intellectual Capital In A Literature Review

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