1 10 17 https://repository.horizon.ac.id/files/original/3143cdd06f23690bb52e08cd8d551009.pdf c4da3c87c470756f7fb669cf6c512d5a Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 4 No. 6 (2024) Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Accuracy Analysis of Financial Distress Prediction Models for Companies on the IDX WatchlistBoard in2020-2022 Period Subject The topic of the resource Financial Distress, WatchlistBoard IDX, Altman, Grover,Zmijewski, Springate Description An account of the resource The research aims to examine the accuracy level of the Altman, Grover, Zmijewski, and Springatefinancial distress prediction models, to determine the most accurate financial distress prediction model in analyzing companies on the IDX WatchlistBoard criteria 5 or 8 between 2020 and 2022. Thisstudyemploysaquantitativemethodwithdescriptiveanalyticaltechniques. Data testingutilizestheKruskal-WallisOne-Way ANOVAtestduetothecomparisonofmorethantwopredictionmodelsandthenon-normaldistributionofthedata. A totalof44samples,purposivelyselectedfromthepopulationof55listedissuerswithintheDPK-BEI, wereused. TheresearchfindingsrevealnosignificantdifferencesintheaccuracyamongtheAltman,Grover,Zmijewski,andSpringatemodels.Thisisevidencedbytheaccuracyresultsbasedonthenumberofcorrectpredictionsfromeachmodel.Zmijewskiemergesasthemostaccuratemodelwitha 67%accuracyrate,followedbyAltmanandGroverat65%each,andSpringatewiththelowestaccuracyat60%. Creator An entity primarily responsible for making the resource Erdina Renaganis Anastasia1*,Fahrul Riza Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2151/1471 Publisher An entity responsible for making the resource available Bunda Mulia University Date A point or period of time associated with an event in the lifecycle of the resource 07January2024 Contributor An entity responsible for making contributions to the resource Erdina Renaganis Anastasia Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text https://repository.horizon.ac.id/files/original/f6e148e4bd853cfb040525412eba7d4a.pdf 220661907f0a2360bbc8edbd127d77d3 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 4 No. 6 (2024) Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource TheEffectofRecurrent DeficienciesinPCAOBInspections on AuditQualitywithintheBigFourAuditFirmsinSouthAfrica Subject The topic of the resource Audit Quality, Auditor Ethics and Independence, Financial Statement Audit, Internal Control Over Financial Reporting Audit, PCAOB Inspection Deficiencies Description An account of the resource The research aims to examine PCAOB inspection deficiencies' impact on audit qualityinSouthAfrica'sBigFour,highlightingchallengesinmaintaininghighstandardsacross Financial Statements (FS), Internal Control Over Financial Reporting audits (ICFR), Auditor Ethics, Professional Conduct, and Due Professional Care. The study analyzes South African BigFourfirms'auditworkanditsimpactonauditquality,focusingonfourPCAOBinspection deficiencies: FS and (ICFR) audits, Auditor Ethics/Independence, Professional Conduct, and Due Professional Care and Scepticism. The study used a mixed-method (qualitative and quantitative) case study approach. A self-administered questionnaire was used to collect primarydata.Secondarydatawascollectedfromexistingliteratureandinspectionreports.The test results indicate that the identified deficiencies significantly influence audit quality, establishing a strong connection between these deficiencies and the audit quality of Big Four firms. Thefindings suggest that recurrent deficienciesin PCAOBinspections havea negative effect on audit quality within the Big Four Audit Firms in South Africa, concluding that deficiencies in these variables (Integrated Audits of FS and ICFR, Auditor Ethics and Independence, Professional Misconduct, and Due Professional Care and Professional Scepticism) can adversely affect the overall audit quality of the Big Four firms Creator An entity primarily responsible for making the resource JosephKingsleyBadu1,JoboDubihlela2 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2118/1491 Publisher An entity responsible for making the resource available UniversityofTechnology Date A point or period of time associated with an event in the lifecycle of the resource 26January2024 Contributor An entity responsible for making contributions to the resource 221489347@mycput.ac.za Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text https://repository.horizon.ac.id/files/original/de6065547fdd005e836b80c652978e6c.pdf 383bd912a7b9e5cb74e52b977611cc70 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 4 No. 6 (2024) Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource The Relationship between Share Prices and Company Image on Decisions to Selection of Share Issuers Listed on the Indonesian Stock Exchange Subject The topic of the resource Decision on Selection of Stock Issuers, Share Prices, Company Image Description An account of the resource This research aims to build hypotheses regarding the relationship between variables, which can later be used for further research within the scope of financial management. The writing method in this research is qualitative (library research), where the data comes from previous research. Online media, such as Google Scholar, Publish or Perish, and other academic media, are also used to obtain previous research data. The results of this research are: 1) Share prices are related to the decision to select share issuers listed on the Indonesia Stock Exchange, where share prices not only represent the market value of the company's performance and future but also play an important role in investor decision making; and 2) Company image is related to the decision to select share issuers listed on the Indonesia Stock Exchange, where companies with a good image and reputation are believed to have lower risks so that they can increase investor confidence in their sustainability and long-term success. Creator An entity primarily responsible for making the resource Wirawan Widjanarko1*, Dewi Puspaningtyas Faeni2, Bayu Seno Pitoyo3, Milda Handayani Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2210/1486 Publisher An entity responsible for making the resource available Universitas Bhayangkara Jakarta Raya Date A point or period of time associated with an event in the lifecycle of the resource 29January 2024 Contributor An entity responsible for making contributions to the resource Wirawan Widjanarko Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text https://repository.horizon.ac.id/files/original/dd020f0c8ffc5770f7c1b7684486b5b5.pdf ef9e2da2c65daec8603976a8dbcf82f9 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 4 No. 6 (2024) Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Analysis of Budget Participation and Human Resource Competency and its Influence on Budget Absorptionwith Organizational Commitment as aModerating Variable Subject The topic of the resource Budget Participation, HR Competency, Organizational Commitment, Budget Absorption Description An account of the resource Budget absorption is the process of implementing everything that has been planned and budgeted by a public organization in realizing community welfare. This research was conducted at the Riau Regional Police with the aim of testing and analyzing 1) the effect of budget participation on budget absorption; 2) the influence ofhuman resource competency on budget absorption; 3) the role of organizational commitment moderating the relationship between budget participation and budget absorption and 4) the role of organizational commitment moderating the relationship between human resource competence and budget absorption. The population in this study were 55 Satker/Satwil in the Riau Regional Police. The sample used was a census technique, because the entire population was sampled, namely 55 Satker/Satwil with a total of 220 respondents. The data collection technique in this research is by using a questionnaire. This research uses the Partial Least Square (PLS) method by processing data and drawing conclusions using the SmartPLS version 3.0 program. The research results show that 1)budget participation influences budget absorption in the Riau Regional Police. 2) Human resource competency influences budget absorption at the Riau Regional Police. 3) Organizational commitment moderates the influence of budget participation on budget absorption in the Riau Regional Police. 4) Organizational commitment moderates the influence of HR competency on budget absorption in the Riau Regional Police Creator An entity primarily responsible for making the resource Suarni Norawati1*,SeprinaldiSeprinaldi2,RahmawatiRahmawati Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2249/1490 Publisher An entity responsible for making the resource available Sekolah Tinggi Ilmu Ekonomi Bangkinang Date A point or period of time associated with an event in the lifecycle of the resource 29January 2024 Contributor An entity responsible for making contributions to the resource Suarni Norawati Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text https://repository.horizon.ac.id/files/original/0148b577a0b969b83938bb640b0578d8.pdf d16240646a599a79e958e3069922d132 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 4 No. 6 (2024) Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Analysis of Green Accounting andGood Corporate Governance with Internal Audit Quality as a Moderating Variable on the Sustainability of Agribusiness Companies Listed on the Indonesian Stock Exchange in 2020-2022 Subject The topic of the resource Good Corporate Governance,Green Accounting,Internal Audit Quality, Sustainability Description An account of the resource This study aims to determine and obtain empirical evidence about the effect of the Green Accounting mechanism, Good Corporate Governance with Internal Audit Quality on the disclosure of Sustainability of agribusiness companies listed on the Indonesia Stock Exchange in 2020-2022. The Internal Audit Quality mechanism is assessed through education and training, experience in public accounting firms, and the application of the whistle blowing system. The Good Corporate Governance mechanism is assessed through managerial ownership, institutional ownership, and independent commissioners. Green Accounting measurement is based on the Public Disclosure Program for Environmental Compliance (PROPER) which is seen from the company's annual report and sustainability report. The samples that became the object of this research were all agribusiness companies listed on the Indonesia Stock Exchange in 2020-2022 by meeting the predetermined criteria. The total research sample for three years of observation was 132 samples, using purposive sampling method. Data analysis was carried out using multiple linear regression methods. The results of this study indicate that Green Accounting have an effect on Sustainability Diclosure and Good Corporate Governance with Internal Audit Quality doesn’t have an effect on Sustainability disclosure Creator An entity primarily responsible for making the resource Gempar Rosady1, LenggogeniLenggogeni2, Harti Budi Yanti Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2206/1498 Publisher An entity responsible for making the resource available Universitas Trisakti Date A point or period of time associated with an event in the lifecycle of the resource 01 February 2024 Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text https://repository.horizon.ac.id/files/original/eb7216579353b1eadae569820d42a29d.pdf b6c839740691fd1cdb6b37e4b3957139 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 4 No. 6 (2024) Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource The Influence of Organizational Culture and the Role of Internal Audit on Fraud Prevention Subject The topic of the resource Organizational Culture, Internal Audit, Internal Control, Fraud Prevention, Systematic Literature Review Description An account of the resource The rise of fraud or fraud that occurs in organizations can cause losses to the organization so that the organization is difficult to develop, so there is a need for awareness of the importance of fraud prevention to minimize losses due to fraud. This article aims to examine and review research related to the factors that influence fraud prevention, namely organizational culture and the role of internal audit. This literature review also has the aim of developing hypotheses about the influence between variables to be used in further research. The results of this research article conclude that organizational culture, and the role of internal audit have a positive effect on fraud prevention. This indicates that the better the organizational culture and internal audit, the better the implementation of fraud prevention in the organization Creator An entity primarily responsible for making the resource Josua Panatap Soehaditama Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2212/1499 Publisher An entity responsible for making the resource available Institut Keuangan Perbankan dan Informatika Asia Perbanas Date A point or period of time associated with an event in the lifecycle of the resource 01 February 2024 Contributor An entity responsible for making contributions to the resource Josua Panatap Soehaditama Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text https://repository.horizon.ac.id/files/original/0f2011af6ca261737ce4c145cb5ed89d.pdf 5a6602aa9957cd3a8be46b1d2582d9b8 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 4 No. 6 (2024) Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Determinants of Fraudulent Financial Statements Using an Approach Fraud Hexagon Subject The topic of the resource Fraud, Fraud Hexagon, Fraudulent FinancialStatement Description An account of the resource There are 239 cases of fraud in Indonesia with a percentage of cases of financial statement fraud of 9.2%, so this research aims to develop methods for preventing and detecting financial statement fraud are needed. The theory used is the latest theory, namely the fraud hexagon. This research is quantitative. This research is a hypothesis testing research which aims to test hypotheses and explain phenomena in the form of relationships between variables in the research, namely the fraudulent financial statement variable as the dependent variable and the elements in the fraud hexagon, namely pressure, opportunity, rationalization, capability, arrogance and collusion as independent variables. The novelty of this research is this research added a moderating variable which is exposures. The primary data used was taken directly using a questionnaire distributed to practitioners in thefinance, accounting and internal audit departments in the state-owned enterprises in services industry from Nov 3rd 2023 until Dec 2nd 2023 with 139 respondents used. This research has 7 hypotheseses with 6 of them are every elements in fraud hexagon has positive effect to fraudulent financial statements, and the 7th hypotheses is exposures moderates in weaken the influence of the variables in fraud hexagon to fraudulent financial statement. The results of this research is pressure, capability, collusion, opportunity, and arrogance has positive significant effect in fraudulent financial statement, as for rationalization has no significant effect in fraudulent financial statement. Exposures can moderate elements in fraud hexagon in weaken their influence in fraudulent financial statement Creator An entity primarily responsible for making the resource Hana Azhari1,Lenggogeni Lenggogeni2 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2244/1500 Publisher An entity responsible for making the resource available Trisakti University, Date A point or period of time associated with an event in the lifecycle of the resource 01 February 2024 Contributor An entity responsible for making contributions to the resource Hana Azhari1,Lenggogeni Lenggogeni2 Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text https://repository.horizon.ac.id/files/original/3d6002f0b7a1a99365def38a65aa0f46.pdf 7c606f716c9770472c10a4d0d98a08e8 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 4 No. 6 (2024) Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource The Effect of Competence, Time Budget Pressure and Professional Attitudes of Auditors on Internal Audit Quality With Role Conflict As a Moderating Variable Subject The topic of the resource Competence, Time Budget Pressure, Professional Attitude, Role Conflict, Audit Quality Description An account of the resource Thisstudy aims to analyze the effectof competence,timebudgetpressure andprofessional attitudes of Inspectorate auditors on audit quality with role conflict as a moderating variable. The population in this study were all functional auditors who worked in the Banten Province Regional Inspectorate which consisted of 62 auditors. The sampling technique in this study was to use the census method. This technique was chosen because the researcher has a consideration that the total number of auditors at the Inspectorate of Banten Province is still relatively small and can be used as a sample entirely. The data analysis method uses descriptive analysis and multiple linear regression. Based on the results of this study indicate that competence, time budget pressure and professional attitudes of auditors have a positive effect on audit quality. In addition, role conflict is unable to moderate the relationship between competence, time budget pressure and professional attitudes of auditors with audit qualit Creator An entity primarily responsible for making the resource Sylvia Nurmawanti1,Lenggogeni Lenggogeni2, Harti Budi Yanti Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2242/1501 Publisher An entity responsible for making the resource available Trisakti University Date A point or period of time associated with an event in the lifecycle of the resource 01 February 2024 Contributor An entity responsible for making contributions to the resource Sylvia Nurmawanti Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text https://repository.horizon.ac.id/files/original/5dc3d191e87b5002955ead9ca958b8b1.pdf 1ac49c07a1a4a341e76630622af0f0d7 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 4 No. 6 (2024) Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource The Influence of Perceptions of MSMEEntrepreneurs, Accounting Understanding and Socialization of SAK EMKMon the Application of SAK EMKM Subject The topic of the resource MSME, Perceptions of MSMEEntrepreneurs,Accounting Understanding, Socialization of SAK EMKM, Application of SAK EMKM Description An account of the resource This researchcombines various previous research instruments with the aim of obtaining the best results in knowing the extent of the influence of the perceptions of MSME entrepreneurs, accounting understanding and socialization of sak emkm on the application of sak emkm in the bojongsoang areaIn this research, quantitative techniques with descriptive and verification approaches are used to investigate the relationship between three independent variables and one dependent variable. The data for the study were separated into two categories: primary data from respondent questionnaires and secondary data from books, papers, and other relevant literature.Slovin's formula is used in determining the minimum sample size of a limited population, as well as avoiding sampling errors that may occur.In this instance, the sample was chosen using a purposive sampling strategy in conjunction with a non-probability sampling technique. 141 MSME entrepreneursin Bojongloa Kidulsub-district were selected from a total population of 1,641 MSME entrepreneursutilizing a purposive sampling strategy and non-probability sampling method. These entrepreneurs have met the criteria of implementing SAK EMKM which is considered to represent the entire populationThe results show that the way MSME entrepreneurs perceive SAK EMKM, their accounting knowledge, and their familiarity with SAK EMKM through socialization greatly affect their ability to implement it well. Therefore, efforts to improve the application of SAK EMKM should concentrate on improving MSME entrepreneurs' understanding and awareness of the accounting principles and specific requirements of SAK EMKM Creator An entity primarily responsible for making the resource Taufik Hidayat1, Devyanthi Sjarif 2, Astrin Kusumawardani3, Muhamad Rizki Pratama4 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2276/1510 Publisher An entity responsible for making the resource available Universitas Indonesia Membangun Date A point or period of time associated with an event in the lifecycle of the resource 08 February 2024 Contributor An entity responsible for making contributions to the resource taufikkeun21@student.inaba.ac.id Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text https://repository.horizon.ac.id/files/original/6058854d108d134b56a357e4cac4e073.pdf 39f32b0cd83218470070668ae17a0098 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 4 No. 6 (2024) Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Financial Technology Literacy Impact on Gen-Z in Indonesia Subject The topic of the resource Financial Technology (FinTech), Trust, Generation Z Description An account of the resource The purpose of this study Financial Technology Literacy Impact on Gen-Z in Indonesia" is to investigate and understand the impact of financial technology literacy (FinTech), and trust in the financial behavior of Generation Z in Indonesia. This study used quantitative methods, where respondents came from adolescents with an age range of 17 years to 21 years ontwo campuses in Batam. Using random sampling in the distribution of questionnaires, out of 100 questionnaires distributed, only 37 questionnaires were returned, so the results of 37 questionnaires were used for data analysis.Data analysis techniques are assisted by using SPSS 24 to obtainresults to be interpreted by looking at the relationship between variables in this study. By using respondents whocame from adolescents with an age range of 17 years to 21 years in two campuses in Batam, it was stated that the variables in this study that there was a positive and significant influence between FinTech variables and Generation Z, there was a positive and significant influence between Trust variables and Generation Z, and the results of 32.4% then there was a positive and significant influence due to these three variables, The rest is not discussed in this study. The recommendation in this study is thatthe results of this study were conducted to adolescents who can be said to be GenerationZ with the object of two campuses in Batam, so it is still necessary to develop by other researchers in using and adding variables to produce research, these results provide a form of real contribution in financial research Creator An entity primarily responsible for making the resource Doni Putra Utama1, Alfonsa Dian Sumarna Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2247/1529 Publisher An entity responsible for making the resource available Politeknik Negeri Batam Date A point or period of time associated with an event in the lifecycle of the resource 18February2024 Contributor An entity responsible for making contributions to the resource Doni Putra Utama1, Alfonsa Dian Sumarna2 Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text