ABSTRACT The research aims to analyze and provide empirical evidence regarding the influence of institutional ownership, managerial ownership, company size, and audit quality on the integrity of financial statements. The integrity of financial statements is measured using Conservative Accounting. In the research , the sampling technique was purposive sampling with a sample of 44 companies…
ABSTRACT This study aims to analyze the role of village officials in promoting community participation, as well as the implementation of financial management and environmental management in relation to the accountability of village fund management. In the context of regional autonomy, village officials have significant responsibilities in managing village funds transparently and accountably. T…
ABSTRACT This study aims to analyze the influence of organizational readiness, external pressure, and top management support on adoption of cloud accounting among Micro, Small, and Medium Enterprises (MSMEs) in Pekanbaru City. The background of the study is based on the low adoption rate of cloud accounting technology among MSMEs, despite its advantages such as operational efficiency, rea…
ABSTRACT This study aims to analyze the influence of compatibility, complexity, and relative advantage on the intention of Micro, Small, and Medium Enterprises (MSMEs) in Pekanbaru City to adopt cloud accounting. This research method uses a quantitative approach with data collection techniques through distributing questionnaires to MSMEs. Data analysis was conducted using the Structural Equati…
ABSTRACT This research aims to determine the effect of internship experience and soft skills on the job readiness of the 2021 cohort students in the Management Department of the Faculty of Economics and Business at Riau University. This study uses a quantitative approach with multiple linear regression analysis model. The sample size taken from a population of 368 active students, using pu…
ABSTRACT This study aims to analyze the effect of product quality and price on purchasing decisions through brand image on Uniqlo products in Pekanbaru City. The object of this study is Uniqlo products in Pekanbaru City. The population in this study is not known with certainty and the sample used in this study was 100 people. This study uses a quantitative approach with a purposive sampling te…
ABSTRACT This study aims to determine the effect of Live Streaming and Flash Sales on impulsive purchases, with Hedonic Shopping Motivation as an intervening variable for online fashion clothing products in Pekanbaru. The population in this study were residents in Pekanbaru who had purchased fashion products during Flash Sales on online shopping platforms. The sample in this study consiste…
ABSTRACT This study aims to determine the Influence of Competence, Independence, Ethics and Professionalism of Auditors on Audit Quality (Auditors Working in Public Accounting Firms in the Jakarta Region). The research method used is a quantitative research method. The population in this study were Auditors Working in Public Accounting Firms in the Jakarta Region. The sample in this study …
ABSTRACT The purpose of this study is to analyze the influence of Product Packaging Design and Beauty Influencers on Purchasing Decisions, with Brand Image as an Intervening variable on Gogo Tales cosmetic products in Pekanbaru City. The population of this study were all women who had purchased and used Gogo Tales cosmetics in Pekanbaru City. Respondents in this study numbered 100 people …
ABSTRACT Customer satisfaction is customer feedback on the mismatch between previous expectations and the actual performance they feel after use. This satisfaction is strongly influenced by the quality of service provided by the bank. One important aspect of service quality is assurance, which includes security, trust, and employee competence in providing services to customers. So that quality…
ABSTRACT Employee retention is an important issue given the enormous challenges faced by the oil and gas sector, such as work that is often carried out in remote locations, long working hours, and high work risks. Although companies have implemented various policies to support employee welfare. To reduce turnover rates and increase retention, companies need to pay more attention to employees' …
ABSTRACK This study aims to empirically prove the influence of work motivation, work discipline, and work facilities on employee performance. The research was conducted at PT. PLN (Persero) Ulp Duri and used data obtained from the distribution of questionnaires to 54 permanent employees as respondents.The sampling method in this study used saturated or census sampling, because in this stu…
ABSTRACT This study aims to analyze the Global Value Chain (GVC) of Liberica coffee in Kedabu Rapat Village, Kepulauan Meranti Regency, Riau Province, focusing on three main dimensions: input-output structure, geographical scope, and governance structure. Liberica coffee is a leading regional commodity with high export potential, yet it still faces challenges in supply chain efficiency and val…
ABSTRACT This study aims to analyze the influence of Mobile Usefulness, Hedonic Motivation, and Facilitating Conditions on the Behavioral Intention of Micro, Small, and Medium Enterprises (MSMEs) to use QRIS in Pekanbaru. The research uses the UTAUT2 framework with a quantitative approach. Data were collected through questionnaires distributed to 100 MSMEs respondents. The data analysis wa…
ABSTRACT This study aims to examine the effect of tax planning, deferred tax burden, company size and management compensation on earnings management. The research population in this study is basic material companies listed on the Indonesia Stock Exchange in 2022-2024. The research sample was selected using the purposive sampling method. The data used in this study are secondary data in the…
ABSTRACT Pedestrian Overpasses (JPO) are essential facilities designed to ensure pedestrian safety when crossing roads, particularly on sections with heavy traffic flow. However, in the city of Pekanbaru, the utilization rate of pedestrian overpasses remains relatively low. This study aims to evaluate the performance and utilization level of pedestrian overpasses based on the 1995 Bina Mar…
ABSTRACT Piping systems are an important element in the distribution of fluids in various industries, such as drinking water, oil, and gas. However, pipes often suffer damage due to natural disasters, corrosion, mechanical failure, or other external factors. This damage can take the form of leaks, blockages, or pipe ruptures, which can cause injury, damage to facilities, environmental pollutio…
ABSTRACT Lactic acid bacteria (LAB) have become the object of extensive research, both nationally and internationally, because this bacterium has a critical role in most fermented foods. This research aims to isolate and identify the presence of LAB in dadih from Limau Manis Village. The research was conducted by isolating LAB from two tubes of dadih using the serial dilution method. Each …
ABSTRACT White bread is a widely consumed carbohydrate-rich product, usually made from wheat flour. Besides using wheat flour, white bread can also be substituted with local ingredients, such as sago starch. Heat moisture treatment (HMT) modification sago starch can be used as alternatives to reduce of the use of wheat flour in making white bread. The purpose was to determine the effect of…
ABSTRACT Yogurt is a beverage product processed through milk fermentation using Lactobacillus bulgaricus and Streptoccocus thermophilus. To add flavor, color, and aroma so as to improve the oraganoleptic properties of yogurt, it is necessary to add fruit in the manufacturing process such as dragon fruit. The use of red dragon fruit puree in yogurt is expected to increase the shelf life of …