This study aims to examine the effect of audit committee, public accounting firm reputation, audit opinion, and firm size on audit report lag in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. This study employs a purposive sampling method with a total sample of 108 companies and uses secondary data in the form of annual financial statements o…
Buku ini merupakan makalah pada simposium hak milik atas tanah menurut Undang-undang Pokok Agraria yang sedianya diselenggarakan di Denpasar atau Bandung bulan November 1982. Buku ini hanya sekedar mencoba ikut mengemukakan masalah pertanahan dan membantu memecahkan persoalan rumit. Setelah membaca makalah ini orang akan menyadari bahwa selama ini kita semua telah ditipu oleh pendekar U.U.P.A. …
Regional financial management demands transparency, accountability, and administrative order. This report was prepared to understand the financial administration flow in the South Sumatra Provincial Forestry Service based on the author's internship experience in the Finance Subdivision in February–March 2025. The discussion focuses on the implementation of the expenditure accounting system, b…
Cyber Threat Intelligence (CTI) is essential to support cyber threat detection and mitigation, particularly for Advanced Persistent Threat (APT) activities that are commonly reported in unstructured text. This condition makes critical information difficult to utilize automatically without an entity extraction process. This study aims to analyze the performance of Named Entity Recognition (NER) …