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Nurbaiti Nurbaiti

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Aug 2026

THE EFFECT OF AUDIT TENURE AND AUDIT OPINION ON AUDIT REPORT LAG MODERATED BY SAK

Purpose: To analyze the effects of audit tenure and audit opinion on audit report lag at private sector trading companies served by XYZ Public Accounting Firm, and to analyze the role of Financial Accounting Standards (SAK) in moderating the effects of audit tenure and audit opinion on audit report lag at private secto...

Nurbaiti Nurbaiti, Artie Arditha Rachman, Lihan Rini Puspo Wijaya et al. · 0 citations
Review Open access Jul 2026

The Urgency of Educational Philosophy in Designing Meaningful Learning in Primary Schools

Educational philosophy plays a crucial role in shaping the aims, processes, and quality of learning, particularly at the primary education level, which forms the foundation of students’ holistic development. However, previous studies indicate a persistent gap between philosophical discourse and its practical applicatio...

Nurbaiti Nurbaiti, Afdhal Ilahi · 0 citations

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