This study aims to examine and analyze the effect of the Organizational Culture and Role Of Internal Audit On Fraud Prevention with Internal Control as an Intervening Variable. This study uses primary data in order to obtain 90 samples of Organisasi Perangkat Daerah with a total of 105 observations. Which from each OPD are taken 3 respondents : (1) Head of Regional Organization (2) Financi…
ABSTRACT This study aims to examine the effect of funding decisions, investment decisions, and financial performance on firm value with good corporate governance as a moderating variable. funding decisions are assessed using the DER proxy, investment decisions are assessed using the PPE proxy, and financial performance is assessed using the ROA proxy, good corporate governance is measured …
This study aims to produce learning tools (syllabus, lesson plans, and LKPD) using Problem Based Learning model based on metacognitive approach that are valid and practical of a two-variable linear equation. The development model used is 4D (define, design, develop, disseminate) which is carried out until small group test of develop stage. The instruments used including learning tools vali…
ABSTRACT Fly ash bottom ash geopolymer concrete with the addition of portland composite cement aims to make the concrete able to carry out treatment at room temperature. This study aims to examine the physical and mechanical properties of hybrid geopolymer concrete and PCC cement concrete with peat water immersion for 0, 7, 28 and 91 days after 28 days of treatment at room temperature, in…
ABSTRACT Lightweight bricks are bricks that have a density ranging from 400 kg/m3 to 1.400 kg/m3. Lightweight brick is used as an alternative to building walls. The advantages of using lightweight bricks are easy to work with, heat-resistant, seepage-resistant, soundproof and not too burdensome to the structure below. The development goals of lightweight brick is to increase its resistance…
ABSTRACT The democratic process, especially in Indonesia, has changed the general election system into a direct democratic system, where political candidates are directly involved in political marketing and the decision to vote is in the hands of the people. The people choose which political candidates are in accordance with their choices and expectations. This requires political candidate…
Water Is A Natural Resource That Is Needed By Humans Throughout The Ages And Is A Part Of Life And Is A Very Important Basic Human Need. All Activities Of Human Life, From The Need For Food To Industrial Growth, Require Water In Sufficient Quantities And With Quality According To Their Needs. The Main Problem Is The Increase And The Current Population Increase Has Reached 101,524 People So…
The problem of this research is that athletes still lack mastery of the under the basketball shot technique, which can be seen when practicing or competing in doing under the basketball shots, it turns out that there are still many inaccurate shots that do not produce points. This study aims to determine the effect of under the basketball shot training on shooting skills in the men's basketball…
This research aims to determine and analyse financial performance starndards from the 2015- 2019 period. This research uses secondary data in the form of data obtained by the author through statements of CV. Muara Permai in Pekanbaru required researchers to analyse liquidity, solvency, profitability and activity. The results of the analysis show that the analysis of the financial statements …
The purpose of this reseach are to analyze the feasibility of wood carving craft business in Pekanbaru City. Data were collected by observation and questionanaire methods with a total of 3 entrepeneur as respondents. The reseach method applicated is descriptive analysis on non-financial aspects which include market, technical, technology, socio-economic, dan legal aspects, while quantitati…
ABSTRACT Insurance is an agreement in which the guarantor and the guaranteed party receive a sum of premium for losses, which may be suffered by the insured as a result of an event that does not necessarily occur. In practice, the delay in payment of claims by AJB Bumiputera. Currently, AJB Bumiputera is faced with liquidity services due to mismanagement Bumiputera's management, where Bum…
ABSTRACT Classification of the ripeness levels using an electronic nose system and machine learning is a very important part of the automatic fruit sorting process. In this study, the classification of the ripeness levels of oil palm fresh fruit bunches (FFB) was carried out using an electronic nose system and artificial neural network (ANN). The electronic nose system used consists of eig…
ABSTRACT One type of regional tax for Pekanbaru City that has a large enough potential is Land and Building Tax which is regulated in Pekanbaru City Regional Regulation Number 8 of 2011 concerning land and building taxes. Each year the City Government has a target in receiving Land and Building Tax as a source of regional income, but this target is not always fully realized. In fact, there…
ABSTRACT There are more motorized vehicles in Indonesia in line with the increasing demand for fuel. This development will have a negative impact, environmental pollution so MTBE is a substances with a lower risk and environmentally friendly are chosen. The target market of this factory is to meet the need for MTBE in Indonesia and to export it to the Asia Pacific region. MTBE production …
In health science, the eye is one of the senses that is very important in human life. But the eye is also a dangerous disease because the eye is very susceptible to diseases caused by dust, bacteria, smoke and others. So it will greatly interfere with human vision and cause blindness. Eye diseases can be diagnosed through the symptoms experienced by the patient, through these symptoms an expert…
The confrontation between Indonesia and Malaysia is a political from of the Indonesian goverment as a result of the planning to form the Federation of Malaysia. The famous figure who became one of the heroes in this confrontation was Harun Bin Said who was a member of the Naval Operational Command Corps. Bravely sabotaged and blew up the MacDonald House as one of the most important buildin…
This study aims to find empirical results of the effect of audit committee financial expertise, audit committee meetings frequency, public ownership structure and risk management committee on risk management disclosure. The population of this study are agricultural companies registered in the Indonesia Stock Exchange on the period 2015-2019. The sample of this study was selected with purpos…
The population growth of Pekanbaru City which continues to increase, makes the need for land increasing day by day. This has led to a lot of expropriation of governmentowned land by a group of people. Therefore, it is very necessary to have a desire or Political Will from the Pekanbaru City Government in making Land Assets Certificates Owned by the Regional Government for 2018-2019. The pur…
ABSTRACT This study aims to examine and analyze: (1) The Effect of Audit Quality on Going Concern Audit Opinions, (2) The Effects of Debt Default on Going Concern Audit Opinions, (3) The Effect of Disclosure on Going Concern Audit Opinions, (4) The Effect of Company Growth on Going Concern Audit Opinions. The sampling method used in this study was the purposive sampling method during the …
This research will explain about Italia policies regarding immigrants especially in time of immigrant crises that happened, Italia geography position that is near to Mediterranian Sea put Italia as a target of migrants for seeking a better live and leave their origin country. As a result, migrants flow to Italy keep increasing and hard to control, moreover, the disagreement and the unbalanc…