<?xml version="1.0" encoding="UTF-8" ?>
<modsCollection xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.loc.gov/mods/v3" xmlns:slims="http://slims.web.id" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-3.xsd">
 <slims:resultInfo>
  <slims:modsResultNum>31</slims:modsResultNum>
  <slims:modsResultPage>1</slims:modsResultPage>
  <slims:modsResultShowed>20</slims:modsResultShowed>
 </slims:resultInfo>
 <mods version="3.3" ID="26972">
  <titleInfo>
   <title>FAKTOR – FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK UMKM</title>
  </titleInfo>
  <name type="personal" authority="">
   <namePart>Adzra Luthfi Awalia Ramadhan</namePart>
   <role>
    <roleTerm type="text">Primary Author</roleTerm>
   </role>
  </name>
  <name type="personal" authority="">
   <namePart>Drs. Sugeng Praptoyo, S.H., M.H., M.M., CPA. Ak., CA., CIFRS., CFrA.</namePart>
   <role>
    <roleTerm type="text">Contributor</roleTerm>
   </role>
  </name>
  <typeOfResource collection="yes">mixed material</typeOfResource>
  <identifier type="isbn"></identifier>
  <originInfo>
   <place>
    <placeTerm type="text"></placeTerm>
    <publisher></publisher>
    <dateIssued>2025</dateIssued>
   </place>
  </originInfo>
  <slims:image>COVER_S1_AK25.jpg.jpg</slims:image>
 </mods>
 <mods version="3.3" ID="27019">
  <titleInfo>
   <title>PENGARUH STRUKTUR MODAL, TATA KELOLA PERUSAHAAN, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (STUDI PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2023)</title>
  </titleInfo>
  <name type="personal" authority="">
   <namePart>Drs. Sugeng Praptoyo, S.H., M.H., M.M., CPA. Ak., CA., CIFRS., CFrA.</namePart>
   <role>
    <roleTerm type="text">Contributor</roleTerm>
   </role>
  </name>
  <name type="personal" authority="">
   <namePart>NADIFA AULIA PUTRI</namePart>
   <role>
    <roleTerm type="text">Primary Author</roleTerm>
   </role>
  </name>
  <typeOfResource collection="yes">mixed material</typeOfResource>
  <identifier type="isbn"></identifier>
  <originInfo>
   <place>
    <placeTerm type="text"></placeTerm>
    <publisher></publisher>
    <dateIssued>2025</dateIssued>
   </place>
  </originInfo>
  <slims:image>COVER_S1_AK25.jpg.jpg</slims:image>
 </mods>
 <mods version="3.3" ID="27143">
  <titleInfo>
   <title>PENGARUH STRUKTUR MODAL, FREE CASH FLOW, DAN PERTUMBUHAN PENJUALAN TERHADAP NILAI PERUSAHAAN</title>
  </titleInfo>
  <name type="personal" authority="">
   <namePart>Drs. Sugeng Praptoyo, S.H., M.H., M.M., CPA., Ak., CA., CIFRS., CfrA., CTA., SAS., CPI., Asean CPA.</namePart>
   <role>
    <roleTerm type="text">Contributor</roleTerm>
   </role>
  </name>
  <name type="personal" authority="">
   <namePart>NABILA HASANA FEBRIANTI</namePart>
   <role>
    <roleTerm type="text">Primary Author</roleTerm>
   </role>
  </name>
  <typeOfResource collection="yes">mixed material</typeOfResource>
  <identifier type="isbn"></identifier>
  <originInfo>
   <place>
    <placeTerm type="text"></placeTerm>
    <publisher></publisher>
    <dateIssued>2025</dateIssued>
   </place>
  </originInfo>
  <slims:image>COVER_S1_AK25.jpg.jpg</slims:image>
 </mods>
 <mods version="3.3" ID="25974">
  <titleInfo>
   <title>PENGARUH UKURAN PERUSAHAAN, BIAYA LINGKUNGAN DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN</title>
  </titleInfo>
  <name type="personal" authority="">
   <namePart>Elvira Arindra Veradine</namePart>
   <role>
    <roleTerm type="text">Primary Author</roleTerm>
   </role>
  </name>
  <name type="personal" authority="">
   <namePart>Drs. Sugeng Praptoyo, S.H., M.H., M.M., CPA., Ak., CA., CIFRS., CfrA., CPI., CTA., SAS., Asean CPA.</namePart>
   <role>
    <roleTerm type="text">Contributor</roleTerm>
   </role>
  </name>
  <typeOfResource collection="yes">mixed material</typeOfResource>
  <identifier type="isbn"></identifier>
  <originInfo>
   <place>
    <placeTerm type="text"></placeTerm>
    <publisher></publisher>
    <dateIssued></dateIssued>
   </place>
  </originInfo>
  <slims:image>COVER_AK24_1.jpg.jpg</slims:image>
 </mods>
 <mods version="3.3" ID="21270">
  <titleInfo>
   <title>PENGARUH ARUS KAS OPERASIONAL, PROFITABILITAS, LEVERAGE, DAN OPINI AUDIT TERHADAP AUDIT DELAY PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA</title>
  </titleInfo>
  <name type="personal" authority="">
   <namePart>CHRISTINA NATHALIA CANDRA HANDOKO</namePart>
   <role>
    <roleTerm type="text">Primary Author</roleTerm>
   </role>
  </name>
  <name type="personal" authority="">
   <namePart>Drs.Sugeng Praptoyo, S.H., M.H., M.M., CPA., Ak</namePart>
   <role>
    <roleTerm type="text">Contributor</roleTerm>
   </role>
  </name>
  <typeOfResource collection="yes">mixed material</typeOfResource>
  <identifier type="isbn"></identifier>
  <originInfo>
   <place>
    <placeTerm type="text">Surabaya</placeTerm>
    <publisher>STIESIA</publisher>
    <dateIssued>2020</dateIssued>
   </place>
  </originInfo>
  <slims:image>COVER_AK20.jpg.jpg</slims:image>
 </mods>
 <mods version="3.3" ID="21261">
  <titleInfo>
   <title>PENGARUH STANDAR AUDIT 570 TERHADPA OPINI AUDITOR PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA</title>
  </titleInfo>
  <name type="personal" authority="">
   <namePart>ANITA FIRDAUS</namePart>
   <role>
    <roleTerm type="text">Primary Author</roleTerm>
   </role>
  </name>
  <name type="personal" authority="">
   <namePart>Drs. Sugeng Praptoyo, S.H., M.H., M.M., CPA., Ak</namePart>
   <role>
    <roleTerm type="text">Contributor</roleTerm>
   </role>
  </name>
  <typeOfResource collection="yes">mixed material</typeOfResource>
  <identifier type="isbn"></identifier>
  <originInfo>
   <place>
    <placeTerm type="text">Surabaya</placeTerm>
    <publisher>STIESIA</publisher>
    <dateIssued>2020</dateIssued>
   </place>
  </originInfo>
  <slims:image>COVER_AK20.jpg.jpg</slims:image>
 </mods>
 <mods version="3.3" ID="21259">
  <titleInfo>
   <title>PEROLEHAN BUKTI AUDIT BERDASARKAN STANDAR AUDIT 570 DAN 580 UNTUK MENDUKUNG OPINI AUDIT (STUDI KAP CHATIM ATJENG SUGENG DAN REKAN SURABAYA)</title>
  </titleInfo>
  <name type="personal" authority="">
   <namePart>INTAN UTAMI</namePart>
   <role>
    <roleTerm type="text">Primary Author</roleTerm>
   </role>
  </name>
  <name type="personal" authority="">
   <namePart>Drs. Sugeng Praptoyo, S.H., M.H., M.M., CPA., Ak</namePart>
   <role>
    <roleTerm type="text">Contributor</roleTerm>
   </role>
  </name>
  <typeOfResource collection="yes">mixed material</typeOfResource>
  <identifier type="isbn"></identifier>
  <originInfo>
   <place>
    <placeTerm type="text">Surabaya</placeTerm>
    <publisher>STIESIA</publisher>
    <dateIssued>2020</dateIssued>
   </place>
  </originInfo>
  <slims:image>COVER_AK20.jpg.jpg</slims:image>
 </mods>
 <mods version="3.3" ID="21243">
  <titleInfo>
   <title>PENGARUH RASIO PROFITABILITAS, RASIO HUTANG ATAS EKUITAS, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN</title>
  </titleInfo>
  <name type="personal" authority="">
   <namePart>AMIRA BALQIS</namePart>
   <role>
    <roleTerm type="text">Primary Author</roleTerm>
   </role>
  </name>
  <name type="personal" authority="">
   <namePart>Drs. Sugeng Praptoyo, S.H., M.H., M.M., CPA., Ak</namePart>
   <role>
    <roleTerm type="text">Creator</roleTerm>
   </role>
  </name>
  <typeOfResource collection="yes">mixed material</typeOfResource>
  <identifier type="isbn"></identifier>
  <originInfo>
   <place>
    <placeTerm type="text">Surabaya</placeTerm>
    <publisher>STIESIA</publisher>
    <dateIssued>2020</dateIssued>
   </place>
  </originInfo>
  <slims:image>COVER_AK20.jpg.jpg</slims:image>
 </mods>
 <mods version="3.3" ID="21227">
  <titleInfo>
   <title>MEKANISME DAN PERLAKUAN AKUNTANSI PEMBIAYAAN MURABAHAH BERDASARKAN PASAK NO.102 (STUDI PADA BMT UGT SIDOGIRI PASURUAN)</title>
  </titleInfo>
  <name type="personal" authority="">
   <namePart>BELLA APRILIA ANDIKA PUTRI</namePart>
   <role>
    <roleTerm type="text">Primary Author</roleTerm>
   </role>
  </name>
  <name type="personal" authority="">
   <namePart>Drs. Sugeng Praptoyo, S.H., M.H., M.M., CPA., Ak., CA., CIFRS., CfrA., CTA., SAS., CPI., Asean CPA.</namePart>
   <role>
    <roleTerm type="text">Contributor</roleTerm>
   </role>
  </name>
  <typeOfResource collection="yes">mixed material</typeOfResource>
  <identifier type="isbn"></identifier>
  <originInfo>
   <place>
    <placeTerm type="text">Surabaya</placeTerm>
    <publisher>STIESIA Press</publisher>
    <dateIssued>2020</dateIssued>
   </place>
  </originInfo>
  <slims:image>COVER_AK20.jpg.jpg</slims:image>
 </mods>
 <mods version="3.3" ID="21179">
  <titleInfo>
   <title>PENGARUH AKUNTABILITAS DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS AUDIT</title>
  </titleInfo>
  <name type="personal" authority="">
   <namePart>ARLITA IMAS CANDRA DEWI</namePart>
   <role>
    <roleTerm type="text">Primary Author</roleTerm>
   </role>
  </name>
  <name type="personal" authority="">
   <namePart>Drs. Sugeng Praptoyo, S.H., M.H., M.M., CPA., Ak., CA., CIFRS., CfrA., CTA., SAS., CPI., Asean CPA.</namePart>
   <role>
    <roleTerm type="text">Contributor</roleTerm>
   </role>
  </name>
  <typeOfResource collection="yes">mixed material</typeOfResource>
  <identifier type="isbn"></identifier>
  <originInfo>
   <place>
    <placeTerm type="text">Surabaya</placeTerm>
    <publisher>STIESIA SURABAYA</publisher>
    <dateIssued>2020</dateIssued>
   </place>
  </originInfo>
  <slims:image>COVER_AK20.jpg.jpg</slims:image>
 </mods>
 <mods version="3.3" ID="20730">
  <titleInfo>
   <title>&quot;PENGARUH IMBALAN AUDIT, LAMA HUBUNGAN AUDITOR DENGAN KLIEN, DAN PERSAINGAN ANTAR KANTOR AKUNTAN PUBLIK TERHADAP INDEPENDENSI AUDITOR&#13;
(STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI SURABAYA)&quot;</title>
  </titleInfo>
  <name type="personal" authority="">
   <namePart>DEVIYA INDAH PUSVITA</namePart>
   <role>
    <roleTerm type="text">Primary Author</roleTerm>
   </role>
  </name>
  <name type="personal" authority="">
   <namePart>Drs.Sugeng Praptoyo, S.H., M.H., M.M., CPA., Ak</namePart>
   <role>
    <roleTerm type="text">Contributor</roleTerm>
   </role>
  </name>
  <typeOfResource collection="yes">mixed material</typeOfResource>
  <identifier type="isbn"></identifier>
  <originInfo>
   <place>
    <placeTerm type="text">Surabaya</placeTerm>
    <publisher>STIESIA SURABAYA</publisher>
    <dateIssued>2020</dateIssued>
   </place>
  </originInfo>
  <slims:image>COVER_AK20.jpg.jpg</slims:image>
 </mods>
 <mods version="3.3" ID="26569">
  <titleInfo>
   <title>&quot;PENGARUH MANAJEMEN LABA AKRUAL DAN MANAJEMEN LABA RIIL TERHADAP NILAI PERUSAHAAN DENGAN&#13;
EFEKTIVITAS KOMISARIS SEBAGAI VARIABEL MODERATING&quot;</title>
  </titleInfo>
  <name type="personal" authority="">
   <namePart>ANGELA DWI PERMATA</namePart>
   <role>
    <roleTerm type="text">Primary Author</roleTerm>
   </role>
  </name>
  <name type="personal" authority="">
   <namePart>Drs. Sugeng Praptoyo, S.H., M.H., M.M., CPA., Ak</namePart>
   <role>
    <roleTerm type="text">Contributor</roleTerm>
   </role>
  </name>
  <typeOfResource collection="yes">mixed material</typeOfResource>
  <identifier type="isbn"></identifier>
  <originInfo>
   <place>
    <placeTerm type="text"></placeTerm>
    <publisher></publisher>
    <dateIssued>2021</dateIssued>
   </place>
  </originInfo>
  <slims:image>COVER_AK21.jpg.jpg</slims:image>
 </mods>
 <mods version="3.3" ID="21893">
  <titleInfo>
   <title>PENGARUH STRUKTUR MODAL, KEBIJAKAN DIVIDEN, DAN PERGANTIAN AUDITOR TERHADAP HARGA SAHAM</title>
  </titleInfo>
  <name type="personal" authority="">
   <namePart>WISNU ADHI PRASETYO</namePart>
   <role>
    <roleTerm type="text">Primary Author</roleTerm>
   </role>
  </name>
  <name type="personal" authority="">
   <namePart>Drs. Sugeng Praptoyo, S.H., M.H., M.M., CPA., Ak., CA., CIFRS., CfrA., CTA., SAS., CPI., Asean CPA.</namePart>
   <role>
    <roleTerm type="text">Contributor</roleTerm>
   </role>
  </name>
  <typeOfResource collection="yes">mixed material</typeOfResource>
  <identifier type="isbn"></identifier>
  <originInfo>
   <place>
    <placeTerm type="text">Surabaya</placeTerm>
    <publisher>STIESIA</publisher>
    <dateIssued>2021</dateIssued>
   </place>
  </originInfo>
  <slims:image>COVER_AK21.jpg.jpg</slims:image>
 </mods>
 <mods version="3.3" ID="21646">
  <titleInfo>
   <title>PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP BELANJA MODAL (Studi Pada Kabupaten/</title>
  </titleInfo>
  <name type="personal" authority="">
   <namePart>INEZ REVAELDHA APRILIVIA</namePart>
   <role>
    <roleTerm type="text">Primary Author</roleTerm>
   </role>
  </name>
  <name type="personal" authority="">
   <namePart>Drs. Sugeng Praptoyo, S.H., M.H., M.M., CPA., Ak., CA., CIFRS., CfrA., CTA., SAS., CPI., Asean CPA.</namePart>
   <role>
    <roleTerm type="text">Contributor</roleTerm>
   </role>
  </name>
  <typeOfResource collection="yes">mixed material</typeOfResource>
  <identifier type="isbn"></identifier>
  <originInfo>
   <place>
    <placeTerm type="text">Surabaya</placeTerm>
    <publisher>STIESIA</publisher>
    <dateIssued>2021</dateIssued>
   </place>
  </originInfo>
  <slims:image>COVER_AK21.jpg.jpg</slims:image>
 </mods>
 <mods version="3.3" ID="21634">
  <titleInfo>
   <title>PENGARUH PROFITABILITAS, ARUS KAS OPERASIONAL, DAN DIVIDEN TUNAI TERHADAP NILAI PERUSAHAAN</title>
  </titleInfo>
  <name type="personal" authority="">
   <namePart>CLAUDIA EMAN RATU</namePart>
   <role>
    <roleTerm type="text">Primary Author</roleTerm>
   </role>
  </name>
  <name type="personal" authority="">
   <namePart>Drs. Sugeng Praptoyo, S.H., M.H., M.M., CPA., Ak., CA., CIFRS., CfrA., CTA., SAS., CPI., Asean CPA.</namePart>
   <role>
    <roleTerm type="text">Contributor</roleTerm>
   </role>
  </name>
  <typeOfResource collection="yes">mixed material</typeOfResource>
  <identifier type="isbn"></identifier>
  <originInfo>
   <place>
    <placeTerm type="text">Surabaya</placeTerm>
    <publisher>STIESIA</publisher>
    <dateIssued>2021</dateIssued>
   </place>
  </originInfo>
  <slims:image>COVER_AK21.jpg.jpg</slims:image>
 </mods>
 <mods version="3.3" ID="21603">
  <titleInfo>
   <title>PENGARUH KEBIJAKAN KEUANGAN TERHADAP MANAJEMEN LABA DI MODERASI OLEH KEAKTIFAN KOMITE AUDIT</title>
  </titleInfo>
  <name type="personal" authority="">
   <namePart>DELLA RAHMATULAILY</namePart>
   <role>
    <roleTerm type="text">Primary Author</roleTerm>
   </role>
  </name>
  <name type="personal" authority="">
   <namePart>Drs. Sugeng Praptoyo, S.H., M.H., M.M., CPA., Ak., CA., CIFRS., CfrA., CTA., SAS., CPI., Asean CPA.</namePart>
   <role>
    <roleTerm type="text">Contributor</roleTerm>
   </role>
  </name>
  <typeOfResource collection="yes">mixed material</typeOfResource>
  <identifier type="isbn"></identifier>
  <originInfo>
   <place>
    <placeTerm type="text">Surabaya</placeTerm>
    <publisher>STIESIA</publisher>
    <dateIssued>2021</dateIssued>
   </place>
  </originInfo>
  <slims:image>COVER_AK21.jpg.jpg</slims:image>
 </mods>
 <mods version="3.3" ID="21494">
  <titleInfo>
   <title>PENGARUH STRUKTUR MODAL DAN TATA KELOLA PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI</title>
  </titleInfo>
  <name type="personal" authority="">
   <namePart>WINDA</namePart>
   <role>
    <roleTerm type="text">Primary Author</roleTerm>
   </role>
  </name>
  <name type="personal" authority="">
   <namePart>Drs. Sugeng Praptoyo, S.H., M.H., M.M., CPA., Ak., CA., CIFRS., CfrA., CTA., SAS., CPI., Asean CPA.</namePart>
   <role>
    <roleTerm type="text">Contributor</roleTerm>
   </role>
  </name>
  <typeOfResource collection="yes">mixed material</typeOfResource>
  <identifier type="isbn"></identifier>
  <originInfo>
   <place>
    <placeTerm type="text">Surabaya</placeTerm>
    <publisher>STIESIA</publisher>
    <dateIssued>2021</dateIssued>
   </place>
  </originInfo>
  <slims:image>COVER_AK21.jpg.jpg</slims:image>
 </mods>
 <mods version="3.3" ID="21411">
  <titleInfo>
   <title>PENGARUH PROFITABILITAS, PENYELESAIAN LAPORAN KEUANGAN DAN OPINI AUDIT TERHADAP AUDIT DELAY</title>
  </titleInfo>
  <name type="personal" authority="">
   <namePart>ADISTRI CAHTA ABSARINI</namePart>
   <role>
    <roleTerm type="text">Primary Author</roleTerm>
   </role>
  </name>
  <name type="personal" authority="">
   <namePart>Drs. Sugeng Praptoyo, S.H., M.H., M.M., CPA., Ak., CA., CIFRS., CfrA., CTA., SAS., CPI., Asean CPA.</namePart>
   <role>
    <roleTerm type="text">Contributor</roleTerm>
   </role>
  </name>
  <typeOfResource collection="yes">mixed material</typeOfResource>
  <identifier type="isbn"></identifier>
  <originInfo>
   <place>
    <placeTerm type="text">Surabaya</placeTerm>
    <publisher>STIESIA</publisher>
    <dateIssued>2021</dateIssued>
   </place>
  </originInfo>
  <slims:image>COVER_AK21.jpg.jpg</slims:image>
 </mods>
 <mods version="3.3" ID="25121">
  <titleInfo>
   <title>&quot;PENGARUH STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN&#13;
(Studi pada Perusahaan Manufaktur yang Terdaftar di&#13;
Bursa Efek Indonesia)&quot;</title>
  </titleInfo>
  <name type="personal" authority="">
   <namePart>MUHAMMAD ABUL KHAIRI</namePart>
   <role>
    <roleTerm type="text">Primary Author</roleTerm>
   </role>
  </name>
  <name type="personal" authority="">
   <namePart>Drs. Sugeng Praptoyo, S.H., M.H., M.M., CPA., Ak., CA., CIFRS., CfrA., CTA., SAS., CPI., Asean CPA.</namePart>
   <role>
    <roleTerm type="text">Contributor</roleTerm>
   </role>
  </name>
  <typeOfResource collection="yes">mixed material</typeOfResource>
  <identifier type="isbn"></identifier>
  <originInfo>
   <place>
    <placeTerm type="text"></placeTerm>
    <publisher></publisher>
    <dateIssued>2022</dateIssued>
   </place>
  </originInfo>
  <slims:image>COVER_AK22.jpg.jpg</slims:image>
 </mods>
 <mods version="3.3" ID="25094">
  <titleInfo>
   <title>&quot;PENGARUH KEPUTUSAN PENDANAAN, INVESTASI DAN KEBIJAKAN DEVIDEN TERHADAP NILAI PERUSAHAAN&#13;
(STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA)&quot;</title>
  </titleInfo>
  <name type="personal" authority="">
   <namePart>DEWINTA AURELIA YUSTICHARATRI</namePart>
   <role>
    <roleTerm type="text">Primary Author</roleTerm>
   </role>
  </name>
  <name type="personal" authority="">
   <namePart>Drs. Sugeng Praptoyo, S.H., M.H., M.M., CPA., Ak., CA., CIFRS., CfrA., CTA., SAS., CPI., Asean CPA.</namePart>
   <role>
    <roleTerm type="text">Contributor</roleTerm>
   </role>
  </name>
  <typeOfResource collection="yes">mixed material</typeOfResource>
  <identifier type="isbn"></identifier>
  <originInfo>
   <place>
    <placeTerm type="text"></placeTerm>
    <publisher></publisher>
    <dateIssued>2022</dateIssued>
   </place>
  </originInfo>
  <slims:image>COVER_AK22.jpg.jpg</slims:image>
 </mods>
</modsCollection>
