Mosques are non-profit organizations in the religious sector. Mosque institutions must and have the right to make responsible financial reports and report to users of mosque institutional financial reports. This study provides an overview of the application of PSAK 45 and ISAK 35 in mosque...

Developing nations have the task of effectively managing their external debt. The government is urged to comprehend the decisive component in managing its external debt, despite the varying viewpoints among economists. In addition, the world sees the need for institutional quality to optimize...

The validity of the use of financial statements as a source of information for detecting financial distress is questionable because of the opportunistic behaviour of the company’s management. This study aims to analyse the effect of accrual earnings management, real earnings management, and...

Purpose This paper aims to discuss about whether human capital and cultural capital affect the financial condition of a region and whether cultural capital has a mediating effect (mediator) on the effect of human capital on the financial condition of a region. Moreover, this research also...