ABSTRACT Ammonia is a raw material in fertilizer production. Ammonia is produced by reacting synthesis gas containing H2 and N2 with a ratio of 3: 1. Synthesis gas contains inert gases that do not react such as Argon, in addition to H2 and N2. H2 gas comes from hydrocarbons found in natural gas and N2 gas from free air. Natural gas used as raw material for production before being processed int…
ABSTRACT This study aims to obtain selected characteristics of activated charcoal made from palm fiber with the help of phosphoric acid as an activator. This study was conducted using a completely randomized design (CRD) with five treatments and three replications. The treatments in this study involved the use of phosphoric acid at concentrations of 10% (KS1), 12.5% (KS2), 15% (KS3), 17.5%…
ABSTRACT Dry noodles are defined as products made from wheat. Gluten-free noodles are noodles which main ingredients do not contain gluten, one of which is sweet potato starch. Heat moisture treatment (HMT) modification can affect the characteristics of sweet potato starch, with these changes influenced by processing conditions, such as moisture content. The purpose was to determine the ef…
ABSTRACT Palm oil (Elaeis guineensis Jacq.) is a commercially developed palm plant, significant for its high productivity and economic value in tropical countries like Indonesia. Replanting aims to enhance oil palm productivity by replacing old, unproductive plants with new ones while ensuring the availability of high-quality seeds. Successful cultivation heavily relies on seed quality, partic…
ABSTRACT Fatty alcohol is a high alcohol compound (aliphatic class) that has a chain length between C8 and C32 that can be produced from animal fat or vegetable oil. Fatty alcohol is generally used in emulsion and micro-emulsion products, for example in cosmetic products, detergents, and personal care products. Indonesia has continued to import fatty alcohol for the past five years with an ave…
ABSTRACT Benzoic acid, also known as benzenecarboxylic acid with the molecular formula C6H5COOH, is a chemical compound commonly used as a preservative in food, pharmaceuticals, and cosmetic products. The uses of benzoic acid are not only limited to preservatives but also include being a raw material in the production of alkyd resins, plastic materials, and various other organic compounds. Glo…
ABSTRCT Polyvinyl acetate (PVAc) is a thermoplastic polymer used as a raw material in the adhesive industry. PVAc whether modified or not, in solution or emulsion form, as a homopolymer or copolymer, shows a diversity that makes this adhesive suitable as a binder for various materials, especially wood products and their derivatives. PVAc is obtained from the polymerization of vinyl acetate mon…
ABSTRACT This study aims to analyze the influence of tax knowledge, tax socialization and mobile samsat services on taxpayers' compliance in paying motor vehicle taxes at UPT offices. Revenue management of the new city. This type of research uses a quantitative approach. The data source is in the form of primary data, with the population paying motor vehicle taxes at the UPT office. The ma…
ABSTRACT This research aims to analyze the influence of legality, capital, human resources, and technology on the performance of SMEs with the implementation of digital accounting as a moderator. The population of this study consists of SME actors in Kepenuhan District, Rokan Hulu Regency, totaling 1,991. The sample used includes 95 SMEs, with sampling conducted using purposive sampling ba…
ABSTRACT This study aims to determine the effect of internal control, user competence, and organizational commitment on the quality of accounting information systems. The population in this study was UMKM Pekanbaru City, Marpoyan Damai District with a total of 97. The sampling used in this study used the purposive sampling method, while the data processing used in this study was smartPLS versi…
ABSTRACT The value of a company is a condition that has been achieved by a company as a reflection of public trust in the company after undergoing a process of activities over several years, from the time the company was established until now (Suryani and Melasari, 2023). This research aims to provide empirical evidence on the influence of audit opinion, profitability, corporate social respons…
ABSTRACT This study aims to analyze the effect of whistleblowing system, internal control, and organizational culture on fraud prevention in hospitals in Pekanbaru City. This research is quantitative research. The data source used is primary data generated from a total of 155 questionnaires with financial managers, internal supervisory units, financial staff, and hospital office employees as r…
ABSTRACT Audit quality is the probability that an auditor finds and reports a violation in his client's accounting system. This study aims to analyze the effect of audit tenure and auditor switching on audit quality with the audit committee as a moderating variable. The population in this study were all state-owned companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The resear…
ABSTRACT This research aims to analyze the influence of community participation, village apparatus competence, and internal control systems in villages within the Pekaitan, Bangko, and Bangko Pusako sub-districts. The accountability of village fund management is a process of managing village finances, ranging from planning, implementation, administration, accountability, to oversight that can …
ABSTRACT This study aims to analyze the influence of professional skepticism, auditor competence and time pressure on fraud detection by auditors. The population in this study were Public Accounting Firms located in the Pekanbaru, Padang and Batam areas. The sample of this study was 31 Public Accounting Firms with a purposive sampling technique, namely a sampling technique based on the re…
ABSTRACT Tax avoidance is one of the most common phenomena. The government has made various efforts to reduce the occurrence of tax avoidance, but there are still many obstacles. There are many factors that cause taxpayers to practice tax avoidance. This study aims to find out and test empirically the effect of firm size, capital intensity, leverage and profitability on Tax Avoidance in Co…
SUMMARY FAUZIAH HAFNI, NIM. 2110247675, The Development of a Fluid Physics E-Module Using the Problem Based Learning (PBL) Model to Improve Class XI Students' Motivation and Cognitive Learning Outcomes at SMA Negeri 4 Bagan Sinembah, Supervised and Proctoring by Fakhruddin and Yennita. The problems found in the learning process are low motivation and learning outcomes of students. Factors tha…
SUMMARY WITRI MASRI, NIM. 2310246866, Development of RADEC-Based Ecosystem E-Modules (Read, Answer, Discuss, Explain and Create) to Improve Creative Thinking and Learning Outcomes of High School Students Phase E, supervised by Dr. Wan Syafii, M.Si and Dr. Fitra Suzanti, M.Si This research is motivated by the demands of 21st century education and the implementation of the Independent Curriculu…
SUMMARY FITRIA NUR HADIYATI, NIM 2010247497, Strategies for Sustainable Rural Development in Riau Province, supervised by Ahmad Rifai dan Arifudin. Due to its population, land area, and natural resource potential, villages play an important role in national development. Recently, an alternative model of rural development has emerged that prioritizes sustainability in all its aspects. The main…
SUMMARY MHD. RAJA ALFADH, NIM. 2210248026, Self-Healing Mortar Contained Nanosilica under Wet-Dry Conditions in NaCl Solution, Supervised and proctoring by Monita Olivia and Gunawan Wibisono In the marine environment, mortar as a construction material is susceptible to exposure to aggressive substances that can reduce its resistance and durability. This study aims to assess the characteristic…