Vol 7, No 1 (2025)

Maret 2025

DOI: https://doi.org/10.26618/inv.v7i1

Table of Contents

Articles

Human Resource Competence and Internal Control Systems in Regional Government Financial Reporting: A Systematic Review
Sayidah Maryam Sinosi, Andi Prayitno, Nirwana Nirwana, Darmawati Darmawati
PDF
1-8
The Role of Information Technology in Improving Information Systems: A Comprehensive Review
Andi Prayitno, Sayidah Maryam Sinosi, Mediaty Mediaty, Ratna Ayu Damayanti
PDF
9-15
Fraud Prevention In Village Financial Management (Literature Review)
Nur Israq Fauziah, Aristanti Widyaningsih, Meta Arief
PDF
16-21
System Implementation and Governance in Sharia Financial Institutions
Samsidar Samsidar, Pipi Arviana, Lince Bulutoding, Syaiful Muhlis
PDF
22-28
Ijarah Muntahia Bittamlik: Comprehensive Analysis and Implementation in Sharia Financial Business in Indonesia
Nur Azizah, Wahyuddin Wahyuddin, Lince Bulutoding
PDF
29-36
Digitalization and Strategic Development in Enhancing Islamic Pawnshop Products for Financial Inclusion
Safri Haliding, Alfiani Alfiani, Jamaluddin Majid, Ismail Badollahi, Nur Sandi Marsuni
PDF
37-45
Time Budget Pressure and Psychological Traits as Predictors of Dysfunctional Auditor Behavior
Haslindah Haslinda
PDF
46-56
Accounting Treatment of Zakat at the National Zakat Agency (Baznas) of Nunukan Regency
Zahri Fadli, Sri Astika, Herlina Herlina, Harianti Harianti
PDF
57-62
Impact of Inflation, Forex Reserves, and Exchange Rates on the Composite Stock Price Index of Manufacturing Firms in Indonesia
Andi Mustika Syaifullah, Ilham A. Fattah
PDF
63-71
The Effect of Profitability and Company Size on Transfer Pricing with Tax Minimization as a Moderating Variable
Purnama Ariska Tri Setiawan, Ariyati Arfah, Asriani Junaid
PDF
72-82
The Effect of Intellectual Capital on Financial Performance in the Banking Industry in Indonesia
Fikri Hizryan
PDF
83-90
Audit Quality under Time Pressure and Fee Constraints: The Moderating Role of Auditor Motivation
Diah Ayu Wantika Sari, Ni Putu Budiadnyani, I Nyoman Sunarta, I G.A Desy Arlita
PDF
91-99
Analysis of ESG Disclosure on the Firm Value in Banking Sector IDX 2020-2023
Joseph Reynaldo Hutauruk, Rahmiati Rahmiati, Theresia Mentari
PDF
100-110
TCWG on Cost of Equity with Audit Opinion as a Moderating Variable
Kharisma Endarty, Nelly Nur Apandi, Agus Widarsono
PDF
111-120
Audit Fee Stickiness, CEO Narcissism, and Tax Avoidance in IDX-Listed Manufacturing Firms (2020–2022)
Mira Mira, Masrullah Masrullah, Nur Ainun Mursalim
PDF
121-136