ABSTRACT Credit distribution is the main activity of banks in distributing and to the community or customers in the form of loans that aim to obtain income. This study aims to analyze the influence of capital adequacy, third-party funds, loans on deposits and digital banking transactions on credit disbursement. This study uses a quantitative approach with the population of banking companie…
ABSTRACT This study aims to examine the influence of leadership and accounting capacity on village financial accountability with the quality of financial reports as a mediating variable. The population in this study were all villages in Kuantan Tengah District and Pangean District, Kuantan Singingi Regency. The sampling technique in this study was proportional stratified random sampling wi…
ABSTRACT This study aims to analyze the influence of auditor competence, independence, and ethics on audit quality at the BPKP Representative Office in Riau Province. Quality audits are crucial in supporting accountability in state financial management, and are influenced by both technical and ethical factors of the auditors themselves. The research method used is quantitative with an asso…
ABSTRACT Earnings management is a managerial action in choosing accounting policies with the aim of influencing profit figures to fulfill certain interests. This study aims to analyze the effect of company size, profitability, leverage, and tax avoidance on earnings management moderated by the role of managerial ownership. The study used a quantitative approach with a population of infrastruct…
ABSTRACT A sole proprietorship is a legal entity structured in a manner akin to a corporation. However, there exists a notable lack of legal synchronization in the regulations governing sole proprietorships, particularly regarding their formation and essential elements. This discrepancy is evident within the legal hierarchy, both vertically and horizontally. Such inconsistencies can result…
ABSTRACT This study explores the implementation of Article 71 Paragraph (6) of Pekanbaru City Regional Regulation Number 7 of 2020 concerning the Spatial Plan (RTRW) of Pekanbaru City for the period 2020–2040, particularly in addressing flood disasters in Tuah Madani District. The recurring flood issues in this area are caused by several factors, including inadequate drainage systems, a …
ABSTRACT The Village Community Empowerment Program is a form of program as an effort to solve the problem of low public welfare which is the government's obligation. Special Allocation Fund is part of the Transfer to Regions allocated for the purpose of funding certain programs, activities, and/or policies that are national priorities and assisting the operationalization of public services, th…
ABSTRACT The use of Indonesian National Standard (SNI) helmets is mandatory for every motorcycle rider and passenger as regulated in Law Number 22 of 2009 concerning Traffic and Road Transportation. However, the reality on the ground shows that the number of violations related to helmet use is still high, especially in the jurisdiction of the Sipirok Police Sector, South Tapanuli Regency. …
ABSTRACT Banana is a climacteric fruit that continues to respire after harvest, making it susceptible to damage during storage. This study aimed to determine the most effective concentration of red galangal extract in a corn starch-based edible coating to extend the shelf life of barangan bananas. The research used a non-factorial Completely Randomized Design (CRD) with six treatments and …
ABSTRACT The purpose of this research was to get the optimal immersion time of edible coating made from cassava peel starch on the quality of crystal guava during storage. This research used a completely randomized design with six treatments and three replications, resulting in 18 experimental units. The treatment in this study was the duration of dyeing edible coating of cassava peel star…
ABSTRACT Sago plants (Metroxylon sp.) are widely found throughout Indonesia. Sago starch, which is extracted from the pith of sago stems, represents a promising carbohydrate-based food commodity in the country. This research was conducted at the Agricultural Product Analysis Laboratory and the Agricultural Product Processing Laboratory, Faculty of Agriculture, University of Riau, in Pekanbaru.…
ABSTRACT This study was conducted to find a solution to the issue of expanding oil palm cultivation into areas with varying altitudes. The research aimed to evaluate the generative organs of oil palm at different altitudes. The study was carried out at three elevation levels above sea level: K (I) = 0–100 meters above sea level (masl), K (II) = 101–500 masl, and K (III) = >500 masl. A surv…
ABSTRACT This study analyzes the processing and added value of Tahu Sikim. The research uses primary data obtained directly from the research subjects through in-depth interviews with business actors. The factors analyzed include the processing of Tahu Sikim and its added value. The analytical method employed is the Hayami Method. The results show that the production process of Tahu Sikim …
ABSTRACT Prof. M.Yamin, S.H. Bangkinang Road is a national road that connects Riau province and West Sumatra province. This road is the main access connecting the Bangkinang Kota District with Pekanbaru City before the construction of the Trans Sumatra toll road in section XIII Koto Kampar - Bangkinang - Pekanbaru. This is marked by the presence of heavy vehicles t…
ABSTRACT The use of natural fibers as an alternative textile material is growing along with the increasing need for environmentally friendly and sustainable materials. One of the potential natural fibers is pineapple leaf fiber (Ananas comosus), which has a fairly high tensile strength. This study aims to examine the effect of variations in alkalization treatment using sodium hydroxide (NaOH) …
ABSTRACT Pipes are widely used for the transportation of liquids from one place to another, commonly found in domestic and industrial areas. Piping systems are becoming increasingly important for energy supply, economic activities, industry, the social sector, and other aspects of life in most countries because they are widely used for the distribution of water, oil, gas, and others. Pipeline …
ABSTRACT The attendance system is a crucial component in the administrative activities of educational institutions. SMA Negeri 6 Tualang still uses a manual attendance system, which presents several drawbacks such as the potential for fraud, inefficiency, and vulnerability to data loss. This research aims to implement a student attendance system based on face recognition and geofence technolog…
ABSTRACT Fire disasters cannot be predicted in terms of time and location, therefore an early warning and response system technology is needed. This study aims to design a prototype system based on the Internet of Things (IoT) in the event of a fire in a room. There are several features in the system design consisting of a microcontroller (ESP32) connected to three sensors: flame sensor (5…
ABSTRACT Entrepreneurial intention is a person's desire to do something or create entrepreneurial behavior based on a person's willingness to take risks, take advantage of opportunities, and live as a creative and independent person with the ability to manage existing resources. This study aims to determine the effect of social support, academic support, and creativity on the entrepreneuri…
ABSTRACT This study aims to determine the effect of emotional intelligence and transformational leadership style on employee performance, with self-efficacy as a mediating variable at PT. Bank Riau Kepri Syariah, Main Branch Pekanbaru. The research employed a quantitative approach by distributing questionnaires to 68 respondents, and data were analyzed using SPSS through linear regression …