Vol. 3 No. 5 (2025): September 2025

Articles

• Tax Avoidance and Financial Factors: The Moderating Role of Firm Size on Financial Distress in Consumer Non-Cyclicals Firms Listed on IDX (2020–2024)

  Luna Chantika Nawara,  Tanjungpura University,  Indonesia

  Elok Heniwati,  Tanjungpura University,  Indonesia

  Muhammad Fahmi,  Tanjungpura University,  Indonesia

  Syarif M. Helmi,  Tanjungpura University,  Indonesia

  Nina Febriana Dosinta,  Tanjungpura University,  Indonesia

  475 - 488

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• Financial Digitalization in Indonesia: Analysis of Fintech's Role in Promoting Financial Inclusion through Literature Study

  Maulidia Akhir,  Politeknik Negeri Pontianak,  Indonesia

  Hana Dhayan,  Tanjungpura University,  Indonesia

  545 - 564

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• Cikondang Waterfall as an Ecotourism Destination: Factors Affecting Revisit Intention

  Faiz Al Fajri,  Universitas Negeri Jakarta,  Indonesia

  Usep Suhud,  Universitas Negeri Jakarta,  Indonesia

  Setyo Ferry Wibowo,  Universitas Negeri Jakarta,  Indonesia

  515 - 526

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• Evaluating Educational Infrastructure Projects Using Capital Budgeting and Monte Carlo Simulation: A Case of PPNI Foundation

  Sekar Tika Sari,  Institut Teknologi Bandung,  Indonesia

  Subiakto Sukarno,  Institut Teknologi Bandung,  Indonesia

  489 - 504

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• A Study on the Perception Toward Income Tax Return Filing in Ahmedabad City

  Patel Krunal,  LJ University,  India

  Amin Harsh,  LJ University,  India

  Jignesh Vidani,  LJ University,  India

  527 - 544

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• Analysis of the Effectiveness of Internal Audit of the Inspectorate of West Kalimantan Province in Realizing Accountable Governance

  Aufa Rizqullah,  Universitas Tanjungpura,  Indonesia

  Sari Rusmita,  Universitas Tanjungpura,  Indonesia

  Rusliyawati,  Universitas Tanjungpura,  Indonesia

  505 - 514

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