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692  Articles
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The financial statements of a corporation must be audited and examined by public accountants. A public accountant's responsibility is to review financial statements. A good public accountant's financial report information may have an impact on a company's... see more

Purpose: This paper aims to analyze whether profitability, auditor opinion, institutional ownership, and the Covid-19 pandemic have an impact on the timeliness of financial reporting. The researcher explores several online and conventional publication doc... see more

Value Added Tax (VAT) is a tax imposed for domestic consumption in the form of gods or services. Value added Tax is imposed on domestic consumption by individual, corporate and government tax payers. The purpose of this study was to examine the effect of ... see more


Banua Botanical Gardens is an urban forest located within the office complex of South Kalimantan Province. The Banua Botanical Gardens area occupies an area of approximately 100 hectares, right across from the office of the governor of South Kalimantan Pr... see more

Menjaga nilai budaya adalah hal yang sangat vital karena merupakan norma bagi perilaku sebagian besar anggota masyarakat. Penelitian ini bertujuan untuk mengetahui perspektif nilai budaya yang terdapat dalam cerpen Banun karya Damhuri Muhammad. Nilai-nila... see more

Abstrak_Banua Tamben merupakan rumah tongkonan generasi ketiga, konstruksi arsitektur banua tamben memiliki keunikan dibanding dengan rumah tongkonan saat ini. Penelitian ini bertujuan untuk menemukan karakteristik sistem struktur dan  konstruksi ars... see more

Se viene insistiendo en que la fortaleza bajomedieval que domina el municipio de Cañete la Real (Málaga) se corresponde con el h?i?n Qann?? que citan las fuentes en periodo emiral. Del análisis documental y arqueológico que aquí presentamos, en contra de ... see more

There have been many studies concerning Banuroja; however, there is always something novelty in creating a role model for village-based character education where the aim is to create a multicultural society into a multicultural community. This study exami... see more

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