Penelitian ini sesuai dengan data di lapangan yang dilakukan di SMP Negeri 25 Pekanbaru. Peneliti mengukur kemampuan siswa dengan menggunakan bantuan media visual yaitu komik strip. Peneliti juga melakukan observasi dengan mewawancara beberapa siswa, hasil wawancara bersama dengan beberapa siswa kelas VII SMP Negeri 25 Pekanbaru, bahwa siswa tersebut berpendapat materi menulis teks deksrip…
This study Investigated the types and reasons for code-switching used by students of the English Study Program at Riau University in WhatsApp group communication. As digital communication has increasingly expanded into academic and social interactions, code-switching has emerged as a common linguistic behavior among bilingual and multilingual speakers. By employing a qualitative content analysi…
The importance of reporting Patient Safety Incidents (PSI) as an effort by healthcare workers to improve patient safety. Patient safety mentorship is one of the efforts to enhance nurses' knowledge and motivation in reporting incidents so that similar or potential incidents can be prevented. Objective: this study aims to determine the effectiveness of patient safety mentorship on the knowledge …
Modification of The Creating Opportunities for Parent Empowerment (COPE) programme is a parent empowerment programme to improve parental knowledge, involvement, and skills in pediatric care, especially in the PICU. The aim of this study is to identify the effect of a modified COPE program on reducing parental stress in the PICU. Methods: This is a quantitative study using a quasi-experimental d…
This research is motivated by the low literacy levels of students in English language learning, particularly in the reading element. Several factors cause this: a) an inappropriate learning approach, b) monotonous learning media that fail to engage students in understanding the content, and c) limited literacy resources in the learning process. Concerning this, this research aims to produce an …
This study aims to describe the profile of sports personnel in Pekanbaru City as part of a holistic and sustainable sports development effort. The research used a descriptive method with purposive sampling involving five key institutions: the Youth and Sports Office (Dispora), the Education Office (Disdik), the Indonesian National Sports Committee (KONI), the National Paralympic Committee (…
This study aimed to enhance the learning process and enhance students' learning results in mathematics by implementing the Problem Based Learning approach. Students are encouraged to actively engage in the learning process through this approach of instruction. This study is a classroom action research using observation sheets of teacher and student activities and mathematics learning outcom…
ABSTRACT This study aims to analyze the factors that affect foreign portfolio investment (FPI) in Indonesia. This research is motivated by the discovery of a phenomenon where there is a downward trend in portfolio investment and is not in line with the gross domestic product which has increased. This is not in accordance with asset demand theory and Harry Markowitz theory. The research method …
ABSTRACT This study aims to analyze the impact of the existence of the Muara Fajar Waste Disposal Site (TPA) in Pekanbaru on the income of the surrounding community. The research method employed is a qualitative approach, with data collection through in-depth interviews with community members involved in activities at the TPA, including scavengers, waste managers, and other economically im…
ABSTRACT This study aims to analyze the needs and supply sources of fruits in Pekanbaru City and assess its market potential. The method used is descriptive quantitative method, with secondary data obtained from BPS Pekanbaru City and related agencies. Demand analysis was conducted based on data of fruits consumption per capita multiplied by population, while the source of supply was analyzed …
ABSTRACT Fish farming in floating cages has become one of the primary sources of income for fishermen in the tourism village of Buluh Cina. However, various challenges such as fluctuating selling prices, limited capital, and environmental factors continue to affect the effectiveness of this business. Therefore, this study aims to analyze the effectiveness of fish farming management in supp…
ABSTRACT This study aims to determine the condition of MSMEs in Sungai Gelombang tourist attraction, visitor activities and the role of the existence of Sungai Gelombang tourist attraction in the development of MSMEs in Salo District, Kampar Regency. The population in this study includes all MSME actors, visitors, and tourist attraction managers. The sample in this study amounted to 55 MS…
ABSTRACT This study aims to determine the effect of Profitability, Capital Intensity, Leverage, and Inventory Intensity on the Effective Tax Rate (Empirical Study on Energy and Basic Materials Sector Companies listed on the Indonesia Stock Exchange in 2020-2023). The population in this study were all Energy and Basic Materials sector companies listed on the Indonesia Stock Exchange in 2020-20…
ABSTRACT This research aims to test and analyze influence variable enterprise risk management (ERM), sustainability report, and dividend policy on firm value in the financial and banking sector listed on the Indonesia Stock Exchange. The population in this study was 104 companies sector finance and banking listed on the Indonesia Stock Exchange for the 2021-2023 period. Sample study chosen…
ABSTACT Audit report lag is one of the indicators of the efficiency of a company's financial reporting. The faster the report is delivered, the more useful and predictive it is for internal and external users. This study aims to test and analyze the effect of independent commissioners, leverage, company size, and auditor industry specialization on audit report lag. The population in this s…
ABSTRACT This study aims to analyze the factors that influence the use of accounting information. The sampling method used in this study is the Slovin method, which is a sampling technique based on the needs of the population selected to become sample members. The population in this study were all MSMEs in Pekanbaru City. The data used in the study were 141 questionnaires. Data processing was …
ABSTRACK This study aims to determine the effect of the Whistleblowing System, Audit Committee, and Internal Audit on Fraud Disclosure (a case study on Banking Companies Listed on the Indonesia Stock Exchange for the 2021–2023 period). The analysis used in this research includes classical assumption testing and multiple linear regression. The sampling method used is purposive sampling, w…
ABSTRACT This study aims to examine the effect of Transfer Pricing, Capital Intensity, and Firm Size on Tax Avoidance (An Empirical Study on Mining Sector Companies Listed on the Indonesia Stock Exchange for the Period 2021–2023). The population in this study consists of mining sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period. The sampling technique u…
ABSTRACT Tax avoidance is a crucial issue in the world of taxation because it has a direct impact on state revenues. Tax avoidance is carried out by companies to minimize the tax burden through strategies that are still within legal limits, but often conflict with the effectiveness of fiscal compliance. This study aims to determine the effect of profitability, leverage, capital intensity, …
ABSTRACT This study aims to analyze the influence of human resource (HR) competence, budget target clarity, and regulatory compliance on the implementation of the Government Agency Performance Accountability System (SAKIP), with organizational commitment as a moderating variable. The study was conducted on Regional Government Organizations (OPD) in Pekanbaru City using a quantitative appro…