Cramming is a pervasive, short-term memorization technique commonly employed by students as a last-minute approach to exam preparation. This exhaustive effort to absorb large amounts of information in a very short period is fundamentally an ineffective study strategy. This short...
Open access
Research Article10.9734/ajess/2025/v51i112660
The financial performance of coal businesses listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023 is examined in relation to sustainability reporting and public accounting firm size. The corporate tax turnover ratio (CTTOR) is used as an intervening variable, while...
Open access
Research Article10.9734/ajeba/2025/v25i41772
This paper examines the intricate relationship between sustainability reporting, gross profit margin (GPM), and corporate tax strategies, particularly focusing on the role of corporate tax turnover ratio (CTTOR) as a moderating variable within coal mining corporations listed on t...
Open access
Research Article10.9734/ajeba/2025/v25i21679