发布求助
文献互助 智能选刊 最新文献

Jurnal Ilmiah Akuntansi dan Bisnis最新文献

筛选
英文 中文
ANALISIS PENGARUH SISTEM PENGENDALIAN INTERNAL DAN MORALITAS INDIVIDU DALAM KECENDERUNGAN KECURANGAN AKUNTANSI (FRAUD) (STUDI LITERATUR) 分析内部控制系统和个人道德对会计欺诈倾向(文献研究)的影响
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2022-12-25 DOI: 10.38043/jiab.v7i2.3795
Vanny Himmatul Amalia, Kartika Pradana Suryatimur
{"title":"ANALISIS PENGARUH SISTEM PENGENDALIAN INTERNAL DAN MORALITAS INDIVIDU DALAM KECENDERUNGAN KECURANGAN AKUNTANSI (FRAUD) (STUDI LITERATUR)","authors":"Vanny Himmatul Amalia, Kartika Pradana Suryatimur","doi":"10.38043/jiab.v7i2.3795","DOIUrl":"https://doi.org/10.38043/jiab.v7i2.3795","url":null,"abstract":"Analisis Pengaruh Sistem Pengendalian Internal dan Moralitas Individu Dalam Kecenderungan Kecurangan Akuntansi (Fraud). Penelitian ini bertujuan untuk mengetahui Pengaruh Sistem Pengendalian Internal Dan Moralitas Individu dalam Kecenderungan Kecurangan Akuntansi (fraud). Banyaknya kasus kecurangan akuntansi (fraud) yang ditemukan di Indonesia seiring meningkatnya bisnis serta peluang investasi. Laporan keuangan di dalam perusahaan disajikan secara maksimal yang dimana bertujuan untuk menarik investor. Penelitian ini merupakan penelitian yang berjenis kualitatif dengan menggunakan pendekatan metode kajian kepustakaan atau literature review pada penelitian terdahulu. Penelitian ini menggunakan data sekunder yang sebelumnya telah dianalisa agar dapat dikembangkan untuk menjabarkan permasalahan di dalam penelitian. Berdasarkan hasil penelitian didapatkan bahwa sistem pengendalian internal dan moralitas individu mempunyai pengaruh terhadap Kecenderungan Kecurangan Akuntansi (fraud).","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"120 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77445151","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
LITERATUR REVIEW: PENGARUH OPINI AUDITOR, KOMITE AUDIT, SERTA DEWAN KOMISARIS INDEPENDEN DALAM MEMPENGARUHI AUDIT REPORT LAG 文献综述:独立审计员意见、审计委员会和委员会委员会对审查后报告的影响
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2022-12-25 DOI: 10.38043/jiab.v7i2.3837
Indi Nur Fajriani, Aristanti Widyaningsih, Toni Heryana
{"title":"LITERATUR REVIEW: PENGARUH OPINI AUDITOR, KOMITE AUDIT, SERTA DEWAN KOMISARIS INDEPENDEN DALAM MEMPENGARUHI AUDIT REPORT LAG","authors":"Indi Nur Fajriani, Aristanti Widyaningsih, Toni Heryana","doi":"10.38043/jiab.v7i2.3837","DOIUrl":"https://doi.org/10.38043/jiab.v7i2.3837","url":null,"abstract":"Auditor dan Dewan Komisaris Atas Audit Report Lag (Literature Review). Audit Report Lag selalu menjadi sebuah masalah bagi perusahaan ketika mereka tidak memenuhi peraturan tentang waktu dalam pelaporan laporan keuangan adalah hal yang penting dalam proses menyampaikan informasi kinerja perusahaan yang akan mempengaruhi pengambilan keputusan untuk perusahaan. Penelitian ini bertujuan untuk melihat bagaimana opini auditor, komite audit, serta dewan komisaris independen mempengaruhi audit report lag. Metode yang dilakukan adalah studi literature pada penelitian sebelumnya yang membahas tentang pengaruh opini auditor, komite audit, dan dewan komisaris independen kepada audit report lag. Hasil pada penelitian menunjukan bahwa opini auditor, komite audit, dan dewan komisaris tidak berpengaruh pada audit report lag.","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"13 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88800365","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
TANTANGAN AUDITOR DALAM MENJAGA KUALITAS AUDIT PADA MASA PANDEMI COVID-19 在COVID-19大流行期间，审计人员面临的保持审计质量的挑战
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2022-12-25 DOI: 10.38043/jiab.v7i2.3867
Anggelina Zahra Syalsya Bella, Yulida Army Nurcahya
{"title":"TANTANGAN AUDITOR DALAM MENJAGA KUALITAS AUDIT PADA MASA PANDEMI COVID-19","authors":"Anggelina Zahra Syalsya Bella, Yulida Army Nurcahya","doi":"10.38043/jiab.v7i2.3867","DOIUrl":"https://doi.org/10.38043/jiab.v7i2.3867","url":null,"abstract":"Tantangan Auditor Dalam Menjaga Kualitas Audit Pada Masa Pandemi Covid-19. Tujuan dari penelitian ini adalah untuk mengetahui tantangan seorang auditor dalam menjaga kualitas audit pada masa pandemi Covid-19. Metode yang digunakan pada penelitian ini adalah metode kajian pustaka (literature review). Adanya pandemi Covid-19 berdampak pada kualitas audit akibat pengaruh dari turunnya biaya audit, penurunan gaji auditor, rendahnya tingkat keandalan, dan bukti audit dan kemungkinan berkurangnya personel auditor karena sakit atau kebijakan karantina. Perusahaan auditor berupaya untuk mengatasi kualitas audit akibat dampak dari Covid-19 dengan mengadakan pelatihan-pelatihan guna meningkatkan kualitas auditor, meningkatkan kompensasi yang diberikan pada auditor dan juga perusahaan auditor harus berinvestasi pada teknologi dan aplikasi guna mempermudah pekerjaan auditor dalam menyelesaikan prosedur audit jarak jauh.","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"118 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77395528","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
COVID-19 Pandemic on MSMEs in Bandar Lampung
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2022-07-28 DOI: 10.24843/jiab.2022.v17.i02.p07
Y. Yuliansyah, Erna Listyaningsih, Eka Sariningsih, Wiewiek Indriani
{"title":"COVID-19 Pandemic on MSMEs in Bandar Lampung","authors":"Y. Yuliansyah, Erna Listyaningsih, Eka Sariningsih, Wiewiek Indriani","doi":"10.24843/jiab.2022.v17.i02.p07","DOIUrl":"https://doi.org/10.24843/jiab.2022.v17.i02.p07","url":null,"abstract":"The COVID-19 pandemic has an impact on the global economy, including MSMEs. The purpose of this study was to determine the impact of COVID-19 on the financial performance and labor of MSMEs in the Bandar Lampung banana chip center, as well as the impact of labor on financial performance and labor as an intervening factor. The data collected were analyzed using Partial Least Square. It was found that the COVID-19 pandemic had an impact on financial performance and labor. Additionally, labor had an influence on financial performance. The main strength in this study is the discovery of direct and indirect effects of the COVID-19 pandemic on financial performance, with labor acting as an intervening variable between the COVID-19 pandemic and financial performance. This finding implies that people are used to the new normal life namely by carrying out routine activities while implementing health precautions to avoid the COVID-19 transmission. \u0000Keywords: COVID-19 pandemic, the effect of COVID-19 pandemic, MSME","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"593 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77017961","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
Corporate Governance Toward Sustainability Disclosure: Recent Development and Future Research Agenda 面向可持续性信息披露的公司治理:近期发展与未来研究议程
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2022-07-27 DOI: 10.24843/jiab.2022.v17.i02.p05
Luh Gede Kusuma Dewi, N.L.P. Wiagustini, H. Rahyuda, I. P. Sudana
{"title":"Corporate Governance Toward Sustainability Disclosure: Recent Development and Future Research Agenda","authors":"Luh Gede Kusuma Dewi, N.L.P. Wiagustini, H. Rahyuda, I. P. Sudana","doi":"10.24843/jiab.2022.v17.i02.p05","DOIUrl":"https://doi.org/10.24843/jiab.2022.v17.i02.p05","url":null,"abstract":"The concept of sustainability is important in global business practices. Companies should manage business practices that are in line with the achievement of the SDGs agenda. This study aims to review previous research and fill gaps using a literature review approach. It critically reviews the theoretical perspectives and issues based on the relationship between corporate governance mechanisms and the level of corporate sustainability disclosure. This study adopts a systematic literature review approach with bibliometric analysis methods and content analysis using 44 articles from the Scopus database. The results of this study describe three clusters in the latest research developments. The first cluster is with regard to corporate social responsibility, the second is board composition; and the third is practical implications. Another finding is female director and independent director variables appear to be predictors of the sustainability report disclosure. The implication of the research is to provide comprehensive future research agenda. \u0000Keywords: corporate governance, sustainability disclosure, board composition, bibliometric analysis","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"8 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82672171","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
Tax Audit Signals Contribute to the Diminishing of Tax Haven Beneficiary Firm Value 税务审计信号导致避税天堂受益企业价值递减
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2022-07-27 DOI: 10.24843/jiab.2022.v17.i02.p06
Elisa Tjondro, Gracia Pulcheria Valentina, Sianne Ivana Gunawan, Yohannes Dewantoro
{"title":"Tax Audit Signals Contribute to the Diminishing of Tax Haven Beneficiary Firm Value","authors":"Elisa Tjondro, Gracia Pulcheria Valentina, Sianne Ivana Gunawan, Yohannes Dewantoro","doi":"10.24843/jiab.2022.v17.i02.p06","DOIUrl":"https://doi.org/10.24843/jiab.2022.v17.i02.p06","url":null,"abstract":"The purpose of this study is to obtain an overview of the interaction of the tax havens' use and disclosure of tax audits and the impact of both on the firm value before the tax rate reduction period. The sample is Indonesia-listed firms in agriculture, basic industry and chemical, miscellaneous industry, and consumer goods sectors for 2015 – 2019. This research uses panel data and weighted least square regression. The findings indicate that using tax havens through subsidiaries is associated with increased firm value. In contrast, firms that have subsidiaries in a tax haven and disclose the result of tax audits are associated with a decrease in firm value. This research, to our knowledge, is the first research that combines the impact of tax haven utilization and tax audit disclosure on firm value in Indonesia. \u0000Keywords: tax haven utilization, tax audit disclosure, firm value, tax haven subsidiaries, signalling theory","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"19 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73424746","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
The Effect of Trust and Related Party Transaction on Firm Value 信任与关联方交易对企业价值的影响
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2022-07-27 DOI: 10.24843/jiab.2022.v17.i02.p10
Raihan Ramadhani, Yossi Diantimala, M. Arfan
{"title":"The Effect of Trust and Related Party Transaction on Firm Value","authors":"Raihan Ramadhani, Yossi Diantimala, M. Arfan","doi":"10.24843/jiab.2022.v17.i02.p10","DOIUrl":"https://doi.org/10.24843/jiab.2022.v17.i02.p10","url":null,"abstract":"This study examines the effect of trust and related party transactions on firm value. The total observation in this study is 185 banking companies listed on the Indonesia Stock Exchange for the 2016-2020 period. Multivariate analysis is employed to test the hypothesis. The results illustrate that the trust and related party transactions have a positive and significant effect on firm value. This implies that the disclosure of the word 'trust' in the management discussion and analysis report (MD&A) reflects that the company's ethical culture and good management responsibility in managing the business convince investors to invest. The increase in debt-related party transactions shows that it is easier for the companies to receive funding to finance the company's operational activities and increase investment rather than making loans with the third parties which seems to be complicated to approach. \u0000Keywords: trust, related party transactions, firm value, MD&A \u0000 ","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"122 2 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90253159","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
Perspective Contradiction Regarding Competition and Financial Stability in the Banking Sector: Review of Literature 银行业竞争与金融稳定的视角矛盾:文献综述
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2022-07-27 DOI: 10.24843/jiab.2022.v17.i02.p09
Ni Wayan Noviana Safitri, I. Wiksuana, I. Sedana, I. Baskara
{"title":"Perspective Contradiction Regarding Competition and Financial Stability in the Banking Sector: Review of Literature","authors":"Ni Wayan Noviana Safitri, I. Wiksuana, I. Sedana, I. Baskara","doi":"10.24843/jiab.2022.v17.i02.p09","DOIUrl":"https://doi.org/10.24843/jiab.2022.v17.i02.p09","url":null,"abstract":"This study aims to provide a systematic literature review (SLR) on the scope, measurement, and impact of competition on banking stability. PRISMA technique was used to undertake a meta-analysis of scientific articles. After applying all of the criteria, a total of 42 relevant studies were discovered. Previous research has examined the relationship between banking stability and competition in a variety of countries around the world, and has produced two opposing viewpoints, namely competition fragility and competition stability. The first perspective gets more support. When it comes to the measurement instrument, most studies use the Lerner index to quantify the intensity of competition. It is also discovered that the GMM (Generalized Approach of Moment) approach is widely used. Future research can examine each indicator's strengths and weaknesses further so that it can be used to gauge banking competition in accordance with the banking systems examined in each nation, yielding reliable results. \u0000Keywords:   competition, stability, banking","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"14 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90431718","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
Ownership Structure, Tax Risk, and Tax Avoidance in Indonesia Manufacturing Companies 2016-2020 2016-2020年印尼制造业企业股权结构、税收风险与避税
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2022-07-27 DOI: 10.24843/jiab.2022.v17.i02.p11
Yenni Mangoting, O. Y. Yuliana, Ellen Valencia, Claresta Puguh Mettasari Utomo
{"title":"Ownership Structure, Tax Risk, and Tax Avoidance in Indonesia Manufacturing Companies 2016-2020","authors":"Yenni Mangoting, O. Y. Yuliana, Ellen Valencia, Claresta Puguh Mettasari Utomo","doi":"10.24843/jiab.2022.v17.i02.p11","DOIUrl":"https://doi.org/10.24843/jiab.2022.v17.i02.p11","url":null,"abstract":"There has not been much research on how management uses tax risk to engage in aggressive tax avoidance in an uncertain business environment. This research aims to see how family and institutional ownership influence the relationship between tax risk and tax avoidance as moderating proxies. The study was conducted on manufacturing companies listed on Indonesia Stock Exchange between 2016 and 2020. Thirty-six companies were selected as the sample using the purposive sampling method. This quantitative research used Ordinary Least Square. The results show that family ownership can strengthen the relationship between tax risk and tax avoidance, while institutional ownership fails to moderate. Family shareholders significantly influence company management when selecting how to utilize the tax risk connected with each business strategy. Family shareholders prioritize the protection of the company’s image over maximizing profits with high risk. \u0000Keywords: tax avoidance, tax risk, family ownership, institutional ownership, resource based-view theory","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"35 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79246913","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: 1
Accountability of Tri Hita Karana's Cultural Perspective in Socio-religious Organization Tri Hita Karana在社会宗教组织中的文化视角的问责
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2022-07-27 DOI: 10.24843/jiab.2022.v17.i02.p08
Nishizawa Rina, I. P. Sudana, I. K. Sujana, I. Wirajaya
{"title":"Accountability of Tri Hita Karana's Cultural Perspective in Socio-religious Organization","authors":"Nishizawa Rina, I. P. Sudana, I. K. Sujana, I. Wirajaya","doi":"10.24843/jiab.2022.v17.i02.p08","DOIUrl":"https://doi.org/10.24843/jiab.2022.v17.i02.p08","url":null,"abstract":"This study aims to gain an understanding of social reality through inductive thinking based on the experiences of the informants on actions and the meaning of accountability in the cultural perspective of Tri Hita Karana at the Sagraha Mandra Kantha Santhi Foundation. The methodology of this research is descriptive interpretive with the approach of Interpretative Phenomenological Analysis (IPA). Qualitative data was collected by conducting observations, in-depth interviews and documentation. The findings indicate that the Sagraha Mandra Kantha Santhi Foundation is accountable to God (parahyangan), to others (pawongan) and to the environment (palemahan). The analysis also shows that there are three themes that emerge from the meaning of the experience of the informants in the cultural perspective of Tri Hita Karana, namely sincere offerings, economic contributions to society, and protecting the environment.","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"84 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73199164","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: 1
首页 上一页 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