ABSTRACT Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) are independent financial accounting standards that can be used by entities that meet the definition of an entity without significant public accountability. SAK EMKM clearly explains the business unit concept as one of its basic assumptions. Therefore, to prepare financial reports based on SAK EMKM, a compa…
ABSTRACT The Pekanbaru City Fire Department must be able to optimize the performance of its employees, because the level of employee performance can affect the sustainability of an agency. The city of Pekanbaru is the center of the capital of Riau Province which has a high level of population density. This has an impact on the number of densely populated housing that has the potential to…
ABSTRACT This research aims to analyze, view and test the relationship between ATMs, branch offices and Mobile Banking on the financial performance of banks listed on the Indonesian Stock Exchange for the 2018-2023 period. ATMs are measured using the number of ATM terminals in each bank, branch offices are measured using the number of branch offices owned by the bank, mobile banki…
ABSTRACT This study aims to determine the influence of leverage, business risk and investment decisions on company value with dividend policy as a moderating variable. This type of research is quantitative research. The population in this study includes all coal companies. The sample in this research was 22 companies. The sampling method used in this research is purposive sam…
ABSTRACT Financial statement fraud, according to the American Institute of Certified Public Accountants (2002), involves deliberate actions such as manipulating, altering, or even omitting material facts and accounting data, where such actions can influence investment decisions to the detriment of others. This study aims to examine and analyze whether Ineffective Monitoring, Financial Stabil…
This study aims to determine the effect of information technology on company competitiveness through supply chain management performance at PT Perkebunan Nusantara IV Regional III Pekanbaru. The population in this study were all supply chain performance garden managers totaling 32 managers. The sampling technique used in this research is saturated sampling. The analysis method used in this rese…
ABSTRACT This study aims to determine the effect of Perceived Ease of Use and Perceived Usefulness on Continuance Intention through Satisfaction in generation Z QRIS users in Pekanbaru City. The population in this study were QRIS users. The sample in this study amounted to 119 using purposive sampling method. Primary data was collected by questionnaire as an instrument to prove the res…
Narasi is one of the companies engaged in the media sector in Indonesia. This company was founded in July 2017 by a woman who is also a famous journalist in Indonesia named Najwa Shihab. Narasi is not only on television programs, they have also expanded into the digital realm such as Instagram, YouTube, and most recently TikTok. In their digital programs they produce journalism content in t…
ABSTRACT This research aims to analyze the level of mental workload using the Subjective Workload Assessment Technique (SWAT) method and physical workload using the Cardiovascular Load (CVL) method in workers of CV. Berkat Saudara Beton. This research method is descriptive. The results of this study indicate that the Physical Workload experienced by precast concrete production workers out of…
Effectiveness is the ability to choose the right goals or the right equipmentto achieve the goals that have been decided, in other words an effective program provides the policies that must be carried out and the right methods to achieve thegoals that have been set. According to Andre Hardjana, communication can be said to be effective if it includes several indicators, namely: Receiver or …
This study aims to determine the level of risk of manual handling and musculoskeletal complaints on production workers at CV. Berkat Saudara Beton. The population and sample in this study included 15 production workers using saturated sampling techniques. Data collection techniques were carried out by distributing questionnaires and conducting interviews. The research method used was the LMM Ke…
ABSTRACT For three consecutive years, Lima Puluh sub-district has been the focus of the Pekanbaru city government in reducing stunting rates because the prevalence of stunting in this area is high and intervention is needed. In 2020, the sub-districts that had the highest prevalence of stunting were Sail sub-district and Lima Puluh sub-district with a stunting prevalence in Lima Puluh sub-dist…
New converts to Islam (converts) need to know their religion and God. The religionof Islam must be studied with people who understand more about the religion of Islam, so a convert to Islam needs to receive guidance. After declaring to convert to Islam, the converts follow the coaching at MCA. In the process of coaching the converts experience some obstacles, namely there are some converts…
ABSTRACT This study aims to determine the influence of factors that affect the organic fertilizer industry on BUMDes Rezeki Bersama, Pancuran Gading Village, Tapung District, Kampar Regency. The theory used in this study is a theory related to demand factors, namely the Theory of Demand. The approach method used in this study is descriptive research with a quantitative approach. The types of d…
ABSTRACT Fraud according to The Institute of Internal Auditors (IIA) is any illegal act characterized by fraud, concealment, or breach of trust. This study aims to test and analyze whether External Pressure, Ineffective Supervision, Auditor Change, and Collusion have an effect on Financial Statement Fraud. The population of this study is Mining and Real Estate Companies and properties listed…
Biro Umrah Aman Haromain Travel is an biro umrah, one of the umrah tour & travel service providers. The existence of the Biro Umrah Aman Haromain Travel was built starting in 2017 until now, but this biro was previously called the Biro Amanah Travel Indonesia Umrah. In increasing the number of pilgrims, an effective integrated marketing communication is needed to create attractiveness. The …
ABSTRACT This research aims to analyze the influence of organizational climate (X1) and length of service (X2) on Organizational Citizenship Behavior (Y) through work motivation (Z) in nurses at Indrasari Rengat Regional Hospital. The population in this study were all nurses at Indrasari Rengat Regional Hospital, totaling 153 people. In this study, the sample size is also included in the tot…
ABSTRACT This study aims to investigate the influence of job satisfaction, work motivation, and non-physical work environment on Organizational Citizenship Behavior (OCB) in the Pendamping Program Keluarga Harapan (PKH), Kabupaten Indragiri Hilir. The research method employed is descriptive using quantitative methods. The sample size for this study involved a saturated sampling technique…
ABSTRACT This research was conducted to determine the influence of discipline, motivation, and job skills on employee performance in the production department at PT Rotte Ragam Rasa Pekanbaru. The population in this study consisted of 74 production department employees. The sampling technique used was saturated sampling or census, namely all members of the population were sampled, so that th…
ABSTRACT This study was conducted with the aim of analyzing the effect of work discipline competence and supervision on the performance of Civil Servants (PNS) of the Pekanbaru City Transportation Agency. This research was conducted at the Pekanbaru City Transportation Agency with a population of 83 respondents. The sample used was 83 respondents. The sample withdrawal method uses saturate…