ABSTRACT The purpose of this study was to examine the effect of Obedience Pressure, Task Complexity, Auditor Experience and Auditor Expertise on Audit Judgment at Public Accounting Firms in Pekanbaru and Padang. The population of this research is all independent auditors/staff working at Public Accounting Firms (KAP) in Pekanbaru and Padang in accordance with the 2021 Public Accounting Firm d…
ABSTRACT This study aims to examine the effect of Tax Administration System Modernization, Tax Knowledge and Taxpayer Awareness on Non-Employee Individual Taxpayer Compliance (empirical study on MSMEs registered at KPP Pratama Pekanbaru Tampan). The population in this study were SMEs registered at KPP Pratama Pekanbaru Tampan. The sampling technique used accidental sampling method. The number …
ABSTRACT The purpose of this study was to determine the effect of the self-asessment system, tax audit, and tax collection on income tax revenue (a case study at KPP Pratama Pekanbaru Senapelan). The population in this study is corporate taxpayers, sampling using a non-probability sampling method with a total of 99 corporate taxpayers but the researchers overestimated the target sample with a …
ABSTRACT This study aims to determine the effect of Management Commitment and Government Support on the Quality of Accounting Information Systems and their impact on the Use of Accounting Information Systems in Medium Enterprises in Kampar Regency. The research method used is a quantitative research method. The population of this research is all Medium Enterprises in Kampar Regency. In this st…
This study aims to determine the fertility level of Dumai coastal waters with chlorophyll-a concentration indicators and to form an e-poster design using the result data on environmental changes in biology subjects for high school students in class X. This research was carried out in the coastal waters of Dumai and at the Laboratory of Fishery Products Technology, Faculty of Fisheries and Marin…
Penelitian ini dilatar belakangi oleh kurangnya media yang variatif untuk pembelajaran IPS di Sekolah Dasar. Berdasarkan hal tersebut maka dilakukan pengembangan media video animasi untuk pembelajaran IPS di Sekolah Dasar agar dapat menarik minat belajar siswa. Media video animasi merupakan sebuah media berjenis audio visual dimana gambar berupa animasi yang dapat bergerak dan dapat memberikan …
This study aims to find out what procedures that carried out in developing karuta media and it already standardized by experts or validators so it’s suitable for medialearning.This study uses a research and development model of R&D using the Sugiyono model. The subjects of this study were 25 students of the Japanese Language Education Study Program level II. The collected data were analyzed u…
Less effective use of learning media resulted in students being less active in the learning process resulting in poor learning outcomes. Abstract concepts often make teachers have difficulty in conveying subject matter, especially momentum and impulse material. The purpose of this study was to determine differences in cognitive learning outcomes in classes that applied learning using experiment…
This study aims to describe the function of the Riau Malay suffix in the Kuantan Singingi dialect of the Benai sub-dialect. This research is a qualitative research. The method used is descriptive qualitative. This research was conducted in Kuantan Singingi District, Benai District. The data collection techniques used in this research are listening, engaging and proficient techniques. In this st…
Pendidikan merupakan peran yang sangat penting untuk meningkatkan sumber daya manusia. Perkembangan teknologi membawa perubahan besar semua aspek kehidupan manusia. Di masa pandemi Covid-19 yang telah melanda dunia termasuk Indonesia yang terdampak terhadap pendidikan salah satunya perguruan tinggi. Proses pembelajaran tidak dapat dilakukan tatap muka melainkan dilakukan secara online. Pengguna…
The main goal of this research is to find the reasonable premiss what have been obstacle to the imposition of obtain the death sentencing. And whether the imposition of the death sentence is appropriate in accordancing with the perspective justice and the purpose of punishment. This study is a part of normative juridical research, a research that discusses the legal aspects, both legal pri…
Indonesia as a legal state with a civil law system adheres to the principle of legality as a fundamental principle in criminal law. The application of the absolute and rigid legality principle as stated in Article 1 paragraph (1) of the Criminal Code does not solve legal problems in society, as happened in Pekanbaru Riau, an old man named Syafrudin (69) was charged with violating Article 9…
This research uses normative research where data is collected and linked to existing theories. The results of this study indicate that the determination of the legality of dualism in the management of political parties at this time is substantially multi-interpreted, and has not run as it should, Law Number 2 of 2011 concerning Political Parties has accommodated the authority of the party …
ABSTRACT Deodorization is a distillation process of separating odor by using steam in a vacuum so that the odor components are easily evaporated. This study aims to determine the appropriate deodorization temperature for the chemical quality of red palm oil and the sensory of the mayonnaise. Treatments in this study were deodorization temperature of the red palm oil, namely MSD1 (120℃), MSD2…
the Paris Agreement is an agreement that focuses on enhancing the global response to climate change. Russia as one of the countries that ratified the agreement. This study aims to determine Russia's motivation in ratifying the Paris Agreement in 2019. This research implies qualitative method with explanative research type. In analyzing this phenomenon, this research implies the Foreign Policy …
The research describe why BGMC (Building Green Modern Construction) Corporate Sdn Bhd Malaysia invests in the Tanjung Buton Siak Riau industrial estates. The Tanjung Buton Industrial Siak Riau Industrial estates is one of the industrial areas included in the National Strategic Project, in addition to the industrial estate Tanjung Buton Siak Riau is located close to the Malacca Strait which …
This reseacrh analyzes the role of the ASEAN Intergovernmenal Commission on Human Rights (AICHR) in Handling Cases of Human Rights Violations of Rohingya-Myanmar in 2012-2016. More than a year from the set limit, Rohingya refugees are still mostly in shelters in Indonesia and Malaysia. Myanmar's reluctance to recognize the Rohingya as citizens has made repatriation difficult. Meanwhile, th…
The Role of the International Rhino Foundation (IRF) in Sumatran Rhino Conservation Efforts in Indonesia. The aims of this study are: First, to find out the role of the International Rhino Foundation in the conservation of the Sumatran Rhino in Indonesia. Second, to find out the programs carried out by the International Rhino Foundation in the implementation of Sumatran Rhino conservation …
The research aims to explain Indonesia's interest in space sector cooperation with France. Indonesia represented by LAPAN in collaboration with CNES, the French space agency on February 27, 2017. The areas of cooperation are satellitebased remote sensing data and their utilization, space and atmospheric science, micro and small satellites, space technology, issues related to conservation r…
This study examines the effect of the implementation of Indonesia's visafree visit policy on China in the field of employment. The expansion of the list of countries receiving visa-free facilities from the previous policy shows success with the increase in the number of foreign tourists to Indonesia and is also followed by an increase in the country's foreign exchange earnings. But behind a…