Effective tax collection is one of the most important problems facing governments and the cornerstone of a fair tax system. It is essential to prevent the loss of uncollected tax revenues due to non-compliance resulting from tax avoidance and evasion practices. The research aims...
Open access
Research Article10.9734/ajeba/2025/v25i51816
When preparing financial reports in government entities, they are always in the traditional format that lacks transparency without highlighting what international bodies are exposed to. Therefore, this paper sheds light on the IPSAS1 standard and how to benefit from it in prepari...
Open access
Research Article10.9734/ajeba/2025/v25i51813
This research delves into the critical factors influencing employee performance within a specific context: PT. PLN (Persero) Sulselrabar Regional Office, is a state-owned electricity company located in Makassar, Indonesia. The study focuses on the Human Resources and General Affa...
Open access
Research Article10.9734/ajeba/2025/v25i51808
Aims: This empirical research aims to provide insight regarding the nexus between inflation and economic growth in Indonesia, while simultaneously controlling for the impact of capital formation and population growth. Methodology: This research relies on time-series data spannin...
Open access
Research Article10.9734/ajeba/2025/v25i51809
Aims: This study aims to test the influence of task complexity as a moderating variable on the influence of experience, independence, pressure in supervising, locus of control, pressure on compliance, and pressure on time budget on audit judgment Study Design: The object of resea...
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Research Article10.9734/ajeba/2025/v25i51810
This study examines the impact of integrated financial management practices on the efficiency of Metropolitan, Municipal, and District Assemblies (MMDAs) in Greater Accra, Ghana. Grounded in New Public Management theory, the research explores how budgeting, internal control, and...
Open access
Research Article10.9734/ajeba/2025/v25i51811
Aims: This study aims to re-evaluate the traditional belief that stocks with high Price-to-Earnings (P/E) ratios are likely to underperform due to overvaluation. Specifically, it investigates the relationship between P/E ratios and stock performance over different time horizons w...
Open access
Research Article10.9734/ajeba/2025/v25i51812
This study investigates the attitudes of bank employees towards financial inclusion in Cameroon. The survey of 25 bank employees and a comprehensive analysis using multiple linear regression yielded significant findings. The results reveal a positive association between Attitudes...
Open access
Research Article10.9734/ajeba/2025/v25i51804
This article reports the results of a systematic literature review examining the potential of digital banking as a means of promoting financial inclusion. The use of digital financial technologies-mobile banking, financial technology (fintech) innovations, and digital payment mec...
Open access
Research Article10.9734/ajeba/2025/v25i51805
Purpose: This study investigates the levels and determinants of awareness, use, and intensity of use of certified common bean seed among smallholder farmers in Mbozi and Momba districts, Tanzania. It addresses the persistent challenge of low productivity due to the limited awaren...
Open access
Research Article10.9734/ajeba/2025/v25i51806