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A Systematic Literature Review: Factors Affecting Earnings Management
Systematic Literature Review Journal
Vol 1
, No 1
(2025)
Earnings management is a form of deviation in the process of preparing financial statements, namely affecting the level of profit displayed in the financial statements. This study aims to identify and analyze the factors that influence earnings management, namely Solvency, Corporate Social Responsibility , Profitability, and Company Size based on the findings of previous studies . The method used is the Systematic Literature Review (SLR). Data collection related to similar research was obtained...
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Implementasi Model Pendidikan Inklusif dalam Pendidikan Jasmani untuk Anak Berkebutuhan Khusus
Atletik Karya: Jurnal Pendidikan dan Olahraga Aktual
Vol 1
, No 2
(2025)
This study discusses the implementation of the inclusive education model in physical education for children with special needs (ABK) in elementary schools. The research method used is a case study with observations and interviews with teachers and students. The results of the study show that an inclusive approach in physical education helps improve social interaction, self-confidence, and motor skills of ABK. These findings emphasize the importance of adaptation strategies in physical learning f...
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THE PRINCIPLE OF JUSTICE IN CONSUMER AGREEMENTS AND ITS INFLUENCE ON THE VALIDITY OF CONTRACTS ARE LINKED TO LAW NUMBER 8 OF 1999 CONCERNING CONSUMER PROTECTION IN ACHIEVING ECONOMIC DEVELOPMENT GOALS IN INDONESIA
Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan
Vol 12
, No 2
(2023)
This article discusses the civil aspect in contract cases, which are used by many people in various business collaborations. This article uses a normative research method, and uses a statutory approach. The provisions limiting the authority to make this exoneration clause have not been explicitly regulated. The only provision is the UUPK, although it uses the term standard clause which turns out to be different in meaning from the exoneration clause. In this case the standard clause is defined a...
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