发布求助
文献互助 智能选刊 最新文献

BALANCE : JURNAL AKUNTANSI DAN BISNIS最新文献

筛选
英文 中文
TINGKAT RESPONSIVITAS MEMODERASI: KARAKTERISTIK PEMERINTAH DAERAH, TEMUAN HASIL PEMERIKSAAN DAN KINERJA KEUANGAN 响应程度的调节作用：地方政府特点、审计结果和财务绩效
BALANCE : JURNAL AKUNTANSI DAN BISNIS Pub Date : 2023-11-30 DOI: 10.32502/jab.v8i2.7225
Nirfa Ayunisa, Didik Susetyo, Y. Yusnaini
{"title":"TINGKAT RESPONSIVITAS MEMODERASI: KARAKTERISTIK PEMERINTAH DAERAH, TEMUAN HASIL PEMERIKSAAN DAN KINERJA KEUANGAN","authors":"Nirfa Ayunisa, Didik Susetyo, Y. Yusnaini","doi":"10.32502/jab.v8i2.7225","DOIUrl":"https://doi.org/10.32502/jab.v8i2.7225","url":null,"abstract":"This research aims to examine the influence of local government characteristics and audit findings on financial performance moderated by the level of local government responsiveness. The population and sample are 180 districts and cities. secondary data from inspection reports. Financial reports audited by BPKRI from 2017 to 2019. Panel data regression analysis technique, eviews data processing software with a random effect model. The results show that legislative measures, SPI weaknesses and non-compliance with statutory regulations have no effect on financial performance. Meanwhile, government size and level of wealth have a significant effect on financial performance. The level of responsiveness cannot strengthen the influence of legislative measures, SPI weaknesses and non-compliance with statutory regulations on financial performance. Meanwhile, the level of responsiveness can strengthen the influence of government size and the level of regional government wealth on financial performance.","PeriodicalId":299763,"journal":{"name":"BALANCE : JURNAL AKUNTANSI DAN BISNIS","volume":"144 42","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139196995","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Analisis Compliance Risk Management (CRM) dalam Meningkatkan Kepatuhan Wajib Pajak Badan pada KPP Pratama Depok Cimanggis 分析合规风险管理（CRM）在提高 KPP Pratama Depok Cimanggis 公司纳税人合规性方面的作用
BALANCE : JURNAL AKUNTANSI DAN BISNIS Pub Date : 2023-11-30 DOI: 10.32502/jab.v8i2.7336
Fadel Mirojd Muhammad, D. Sari
{"title":"Analisis Compliance Risk Management (CRM) dalam Meningkatkan Kepatuhan Wajib Pajak Badan pada KPP Pratama Depok Cimanggis","authors":"Fadel Mirojd Muhammad, D. Sari","doi":"10.32502/jab.v8i2.7336","DOIUrl":"https://doi.org/10.32502/jab.v8i2.7336","url":null,"abstract":"Implementation of Compliance Risk Management (CRM) is one of the efforts of the Director General of Taxes to increase tax compliance. The purpose of the study was to analyze the implementation of CRM in improving corporate taxpayer compliance at the Depok Cimanggis Primary Tax Service Office. Research using qualitative methods with data collection through interviews. Taxpayer compliance is analyzed based on SE-24 / PJ / 2019 and William Dunn's policy criteria.  Based on the analysis, it is concluded that all stages of CRM implementation have been carried out, but the results have not been maximized because there are several obstacles; taxpayers have not complied with paying taxes because they do not understand the importance of paying taxes and there is equal treatment for those who are compliant and non-compliant in paying taxes. There have been many taxpayers registered but have not shown compliance in paying taxes so that the realization of tax revenue has not been as expected.","PeriodicalId":299763,"journal":{"name":"BALANCE : JURNAL AKUNTANSI DAN BISNIS","volume":"25 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139197081","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
PENGARUH KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI 以审计质量为调节变量的股利政策对公司价值的影响
BALANCE : JURNAL AKUNTANSI DAN BISNIS Pub Date : 2023-11-27 DOI: 10.32502/jab.v8i2.7077
Hikmah Wati Najah, Suci Atiningsih
{"title":"PENGARUH KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI","authors":"Hikmah Wati Najah, Suci Atiningsih","doi":"10.32502/jab.v8i2.7077","DOIUrl":"https://doi.org/10.32502/jab.v8i2.7077","url":null,"abstract":"This research aims to empirically prove the effect of dividend policy on company value and audit quality moderating dividend policy on company value in manufacturing companies listed on the Indonesia Stock Exchange for the period 2019 - 2021. The population is 195 companies. Of the 195 companies, only 110 companies met the research criteria. Research period 2019 – 2021 with observation data from 330 companies. The final sample was 174 with details of 58 companies with 3 years of observations after data outliers. Sampling used purposive sampling technique. This research is quantitative research using the linear regression method through the IBM SPSS 22 application. The results of this research are that dividend policy has a positive effect on company value. Audit quality has a positive effect on company value. Audit quality as a moderating variable strengthens the influence of dividend policy on company value.","PeriodicalId":299763,"journal":{"name":"BALANCE : JURNAL AKUNTANSI DAN BISNIS","volume":"33 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139230793","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
PENGARUH DEBT DEFAULT DAN FINANCIAL DISTRESS TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 债务违约和财务困境对制造业上市公司持续经营审计意见的影响
BALANCE : JURNAL AKUNTANSI DAN BISNIS Pub Date : 2023-11-20 DOI: 10.32502/jab.v8i2.7130
Fadhilla Ananda Putri, T. Astuti
{"title":"PENGARUH DEBT DEFAULT DAN FINANCIAL DISTRESS TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI","authors":"Fadhilla Ananda Putri, T. Astuti","doi":"10.32502/jab.v8i2.7130","DOIUrl":"https://doi.org/10.32502/jab.v8i2.7130","url":null,"abstract":"An auditor's opinion that ensures a business's ability to continue operating is known as a business continuity audit opinion. A company is granted going concern status depending on several factors, including the company's financial difficulties and its inability to fulfill its obligations. This research aims to find out whether there is a positive potential for financial distress and debt default on the ability to provide a business continuity audit opinion in the manufacturing industry listed on the IDX in 2021–2022. Using a purposive sampling technique, a sample of 104 manufacturing companies was obtained. Independent auditor reports and company annual reports are the data sources in this research. The logistic regression model is used to analyze the relationship between variables. The results of the research test state that providing a business continuity audit opinion is not affected by financial distress and debt default.","PeriodicalId":299763,"journal":{"name":"BALANCE : JURNAL AKUNTANSI DAN BISNIS","volume":"54 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139259209","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Kualitas Pelayanan dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di KPP Ilir Timur Kota Palembang KPP Ilir Timur Palembang市的服务质量和税收制裁对个人纳税人遵纪守法的影响
BALANCE : JURNAL AKUNTANSI DAN BISNIS Pub Date : 2023-11-20 DOI: 10.32502/jab.v8i2.7091
M. Fahmi, K. Hari
{"title":"Kualitas Pelayanan dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di KPP Ilir Timur Kota Palembang","authors":"M. Fahmi, K. Hari","doi":"10.32502/jab.v8i2.7091","DOIUrl":"https://doi.org/10.32502/jab.v8i2.7091","url":null,"abstract":"The purpose of this research was to determine the influence of service quality and tax sanctions on individual taxpayer compliance. The type of research used is associative research. The place of research was carried out at the Pratama Ilir Timur Tax Service Office, Palembang City. The data used is primary data. The data collection method used in this research is a questionnaire. The data analysis techniques used in this research are validity test, reliability test, classical assumption test, coefficient of determination, multiple linear regression analysis, and t test assisted by the Statistical Program for Special Science (SPSS). The research results show that Service Quality has no effect on individual taxpayer compliance, while tax sanctions have an effect on individual taxpayer compliance.","PeriodicalId":299763,"journal":{"name":"BALANCE : JURNAL AKUNTANSI DAN BISNIS","volume":"224 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139254673","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
PENGARUH KUALITAS SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA PERUSAHAAN DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL MODERASI 以组织文化为调节变量，会计信息系统和内部控制系统的质量对公司业绩的影响
BALANCE : JURNAL AKUNTANSI DAN BISNIS Pub Date : 2023-11-15 DOI: 10.32502/jab.v8i2.6977
Welly Welly, C. Dewi, Lis Djuniar, Ida Zuraidah, Nina Sabrina
{"title":"PENGARUH KUALITAS SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA PERUSAHAAN DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL MODERASI","authors":"Welly Welly, C. Dewi, Lis Djuniar, Ida Zuraidah, Nina Sabrina","doi":"10.32502/jab.v8i2.6977","DOIUrl":"https://doi.org/10.32502/jab.v8i2.6977","url":null,"abstract":"The aim of the research is to determine the influence of the quality of accounting information systems and internal control systems on company performance both partially and simultaneously, to determine the influence of the quality of accounting information systems and internal control systems on company performance with organizational culture as a moderating variable. This type of research is associative research, primary data, 45 research samples consisting of employees from the finance department and internal supervision units at BUMD. Questionnaire and interview collection methods. The analysis method is quantitative analysis. The results of this research show that the quality of the accounting information system and the internal control system simultaneously influence company performance. Partially, the quality of the accounting information system and internal control system influences company performance. In moderation, the quality of the accounting information system has no effect on company performance, moderated by organizational culture and the same goes for the internal control system.","PeriodicalId":299763,"journal":{"name":"BALANCE : JURNAL AKUNTANSI DAN BISNIS","volume":"CE-22 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139275378","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
SISTEM PENGENDALIAN INTERNAL KUALITAS AUDIT DAN TATA KELOLA PERUSAHAAN TERHADAP LABA PERUSAHAAN 审计和公司治理对公司利润的内部控制系统
BALANCE : JURNAL AKUNTANSI DAN BISNIS Pub Date : 2023-08-03 DOI: 10.32502/jab.v8i1.6172
M. Mizan, S. Sunardi
{"title":"SISTEM PENGENDALIAN INTERNAL KUALITAS AUDIT DAN TATA KELOLA PERUSAHAAN TERHADAP LABA PERUSAHAAN","authors":"M. Mizan, S. Sunardi","doi":"10.32502/jab.v8i1.6172","DOIUrl":"https://doi.org/10.32502/jab.v8i1.6172","url":null,"abstract":"This Research Aims To Know The Internal Control System Of Audit Quality And Corporate Governance For Manufacturing Company Profits In The Industrial Sector Listed On The Indonesia Stock Exchange For 2017-2021. The type of research used in this research is associative research. The research location is located at the Muhammadiyah University Palembang Investment Gallery. The Data Used Is Quantitative Data With Documentation And Bibliographical Data Collection Methods. The results of this study can be concluded that the internal control system for audit quality and corporate governance on corporate profits. If the internal control system, audit quality and corporate governance are strong, the company's profit will increase, if the internal control system, audit quality and corporate governance are strong, the company's profit will decrease.","PeriodicalId":299763,"journal":{"name":"BALANCE : JURNAL AKUNTANSI DAN BISNIS","volume":"2015 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133864784","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
BIAYA OPERASIONAL PENDAPATAN OPERASIONAL (BOPO) DAN CAPITAL ADEQUACY RATIO (CAR) TERHADAP PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA 业务收入(BOPO)和资本ADEQUACY RATIO (CAR)的运营成本取决于印尼伊斯兰公共银行的盈利能力
BALANCE : JURNAL AKUNTANSI DAN BISNIS Pub Date : 2023-06-27 DOI: 10.32502/jab.v8i1.6125
Ummi Kalsum, R. Hidayat
{"title":"BIAYA OPERASIONAL PENDAPATAN OPERASIONAL (BOPO) DAN CAPITAL ADEQUACY RATIO (CAR) TERHADAP PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA","authors":"Ummi Kalsum, R. Hidayat","doi":"10.32502/jab.v8i1.6125","DOIUrl":"https://doi.org/10.32502/jab.v8i1.6125","url":null,"abstract":"This study is to determine the effect of Operational Costs, Operating Income, and Capital Adequacy Ratio on Bank Profitability both simultaneously and partially. Data analysis used in this study is a quantitative analysis carried out through statistical tests, then using multiple linear regression data analysis techniques with 60 data samples consisting of 12 Islamic commercial banks in Indonesia in the period 2017 to 2021. The results show that there is a significant influence Operating Costs Operating Income, and Capital Adequacy Ratio to Profitability of Islamic Banks in Indonesia, partially only Operating Costs Operating Income has an effect while the Capital Adequacy Ratio does not affect Return On Assets. ","PeriodicalId":299763,"journal":{"name":"BALANCE : JURNAL AKUNTANSI DAN BISNIS","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134147001","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
LOCUS OF CONTROL DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT DENGAN PROFESIONAL SEBAGAI VARIABEL INTERVENING 控制点Dan时间预算压力对审计人员素质和专业人员素质的影响是变量干预
BALANCE : JURNAL AKUNTANSI DAN BISNIS Pub Date : 2023-06-23 DOI: 10.32502/jab.v8i1.5992
Anggrelia Afrida, Fenty Astrina, Nurul Hutami Ningsih
{"title":"LOCUS OF CONTROL DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT DENGAN PROFESIONAL SEBAGAI VARIABEL INTERVENING","authors":"Anggrelia Afrida, Fenty Astrina, Nurul Hutami Ningsih","doi":"10.32502/jab.v8i1.5992","DOIUrl":"https://doi.org/10.32502/jab.v8i1.5992","url":null,"abstract":"Tujuan penelitian ini adalah untuk menganalisis pengaruh locus of control dan time budget pressure terhadap kualitas audit  dengan profesional sebagai variabel intervening. Peneliti menggunakan metode penentuan sampel jenuh dalam pengumpulan data. Sampel dalam penelitian ini berjumlah 52 responden dari auditor yang bekerja di Kantor Akuntan Publik Kota Palembang. Analisis data penelitian menggunakan Structural Equation Model dengan pendekatan Partial Least Square. Hasil penelitian menunjukkan bahwa tidak terdapat pengaruh signifikan locus of control terhadap profesional sedangkan time budget pressure memiliki pengaruh yang signifikan terhadap profesional. Selain itu terdapat pengaruh signifikan antara locus of control dan profesional terhadap kualitas audit namun time budget pressure tidak berpengaruh signifikan terhadap kualitas audit. Hasil lain menunjukkan tidak terdapat pengaruh signifikan antara locus of control terhadap kualitas audit dengan professional sebagai variabel intervening sedangkan time budget pressure terdapat pengaruh signifikan terhadap kualitas audit dengan professional sebagai variabel intervening.","PeriodicalId":299763,"journal":{"name":"BALANCE : JURNAL AKUNTANSI DAN BISNIS","volume":"111 3S 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115365151","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
ECO-EFFICIENCY TERHADAP NILAI PERUSAHAAN DENGAN DIMEDIASI PROFITABILITAS DAN DIMODERASI FIRM SIZE 生态协议对公司价值的运用，以盈利管理和FIRM调
BALANCE : JURNAL AKUNTANSI DAN BISNIS Pub Date : 2023-06-14 DOI: 10.32502/jab.v8i1.5991
Suci Atiningsih, Taufiq Andre Setiyono
{"title":"ECO-EFFICIENCY TERHADAP NILAI PERUSAHAAN DENGAN DIMEDIASI PROFITABILITAS DAN DIMODERASI FIRM SIZE","authors":"Suci Atiningsih, Taufiq Andre Setiyono","doi":"10.32502/jab.v8i1.5991","DOIUrl":"https://doi.org/10.32502/jab.v8i1.5991","url":null,"abstract":"The aim of this research is to empirically examine the effect of eco-efficiency on firm value mediated by profitability and moderated by firm size. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The sampling technique used purposive sampling and obtained a company with a total sample of 249 samples. Hypothesis testing using multiple regression analysis. The results of this study are eco-efficiency and profitability have an effect on firm value, profitability cannot mediate the effect of eco-efficiency on firm value, and firm size can moderate the effect of eco-efficiency on firm value. The contribution of this research is to provide input for companies and also for external parties in making decisions related to eco-efficiency management and its impact on company value. The limitations of this study are that the research object used is limited to manufacturing companies listed on the Indonesia Stock Exchange, so that the sample used is less broad and cannot accurately describe the extent of company value in Indonesia. ","PeriodicalId":299763,"journal":{"name":"BALANCE : JURNAL AKUNTANSI DAN BISNIS","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129162896","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
下一页 尾页
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：604180095
Book学术官方微信
小红书