ABSTRACT This study aims to determine the effect of profitability, free cash flow and leverage on earnings management with good corporate governance as moderating. This type of research is quantitative research. The population in this study includes all property, real estate and building construction companies. The sample in this study amounted to 45 companies. The sampling method used in …
ABSTRACT Smart Home or Smart Home is a household control system that works and is controlled with the help of a computer, to integrate and control one or more household electronic devices automatically. With the aim of designing a prototype of a smart home control and monitoring system in the form of a prototype to control devices such as tv, fans, lights and website-based air conditioners…
School Participation Rate (SPR) is a basic indicator used to measure access to education, especially for the school-age population. Riau has fluctuating SPR data for senior high school level. In this study, the nonparametric Multivariate Adaptive Regression Splines (MARS) method was used to model the high school participation rate in the Regency/City of Riau Province in 2015-2019. Factors t…
ABSTRACT This study aims to determine (1) the effect of size on corporate tax management, (2) the effect of leverage on corporate tax management, (3) the effect of profitability on corporate tax management, and (4) the effect of independent commissioners on corporate tax management. The sampling method used in this study was a purposive sampling method during the 2016-2019 period on the In…
This final project discusses the technique of solving ordinary differential equations of second order nonhomogen with right exponential functions in the form of complex exponentials. The solution is obtained through two new formulas obtained through the modification of the exponential shift theorem and using differentiation techniques and the properties of linearity. Next, two examples are…
Benstonea sp. origin from Riau is one of plants that are often found in Kajuik Lake. The adaptation pattern possessed by Benstonea sp. is very unique. Benstonea sp. has the ability to live in swamp flooding areas that are often inundated. However, these plants are still able to live and adapt well in their environment. The species name of this Benstonea sp. not yet be identified. DNA barcoding …
The background of this research is student’s abilities are not optimal in Mathematical Problem Solving (MPSA) because they are lack of learning tools that train them about mathematical problem solving skills, especially Student Worksheets (SW). In line with that, the purpose of this study is to develop mathematics learning tools that meet valid and practical requirements to facilitate mathema…
The background of this study is that most children show delays in their fine motor skills, especially cutting and sticking which is marked by unskilled children in cutting. Based on the background, the researcher did the improvement and optimize the fine motor ability in the child according to the level of the development of his age. The aim of this research is to know the improvement of fine m…
The school is one of the conters for learning activities that can be used to develop their potential. There are many types of activities that students can do in school, such as : read, write, take notes, ask questions, practice and express opinions. However, there are schools that implement the morning access system by entering betel. This study aims to describe the differences in the learning …
ABSTRACT This research aims to examine: the factors that influence fraud in the perspective of pentagon fraud in the village government of Kampar Utara Subdistrict and Gunung Sahilan Subdistrict. The pressure element is proxied by situational pressure, the opportunity element is proxied by law enforcement, the rationalization element is proxied by organizational commitment, the ability element…
This study aims to determine and describe the factors causing the difficulties of teachers in utilizing computers in learning activities in SDN in Rayon I, Kubu Babussalam District, Rokan Hilir Regency. The problems that occur indicate that there are still many teachers who have not comprehensively met the professional indicators of the teacher. In particular indicators use information and comm…
The aim of this study is to find out the effect of social financial of parents to the result of social study of the first dan second year students of MTs Datuk Batu Hampar Bagansiapiapi Rokan Hilir Regency. The population of this research was all the fisrt dan second year students which consist of 53 students, in this research the writer used purposive sampling related to the students who didn�…