ABSTRACT Biodiesel is an environmentally friendly and renewable alternative fuel. In biodiesel production, Palm Fatty Acid Distillate (PFAD) is often used as a raw material due to its high free fatty acid content. The biodiesel production process from PFAD involves two main stages: esterification and transesterification. Using PFAD as a raw material in biodiesel production not only reduces…
ABSTRACT This study aims to determine the effect of leverage and company size variables on company value mediated by profitability. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. The sample selection in this study used the purposive sampling method. The samples selected in this study were 32 companies along with pr…
ABSTRACT This study aims to determine the effect of investment decisions, financing decisions, dividend policies, and company size on company value in banking companies listed on the Indonesia Stock Exchange for the period 2018-2022. The population in this study was 47 banking companies. The sample in this study was taken using Purposive Sampling and obtained a sample size of 12 companies.…
ABSTRACT This research aims to determine the influence of discipline, teamwork, and human relation on employee performance at the TPI Pekanbaru Class 1 Immigration Office. The population in this study was all employees, totaling 86 employees. Technique sampling used in this research are sampling fed up. The analytical method used in this research is Structural Equation Modeling (SEM) proce…
ABSTRACT This study aims to determine the impact of partnerships on the welfare of catfish farmers in Kuok Village, Kampar Regency.The research was conducted in Kuok Village, Kampar Regency, Riau Province. The population in this study were catfish farmers in Kuok District. The number of samples taken was 65 catfish farmers. The types and sources of data used are primary and secondary data, wit…
ABSTRACT Competition in the business world is very fierce, so business actors must be able to design effective marketing strategies so that their products remain in the market, even though they face changing times and increasing numbers of competitors. This research study aims to determine what is the most effective and most appropriate development strategy that can be used by companies engage…
ABSTRACT This study aims to determine the results of the effect of consumptive zakat, productive zakat, and food social assistance on poverty in all districts in Riau Province in 2019-2023. The research uses secondary data obtained from the Riau Province Central Bureau of Statistics (BPS), the Riau Province Ministry of Religion Regional Office, the National Amil Zakat Agency of the Republi…
ABSTRACT This research aims to look at the Implementation of Sustainable Development Goals in the Quality of Human life in Kuantan Singigi Regency. By using data on health programs as well as budget allocation, health service facilities, the ratio of the number of toddlers and posyandu, data on puskesmas that have been accredited, standardized percentage data, life expectancy rates, the number…
ABSTRACT This research aims to test and analyze the influence of social entrepreneurship orientation and social innovation on the performance of social enterprises. This study uses competitive advantage as a mediation. The researcher uses cooperatives in Indragiri Hilir Regency, Riau, Indonesia, as the current research population. Data were collected using questionnaires and through Google For…
ABSTRACT This study aims to examine the effect of examining the effect of Inventory Intensity, Thin Capitalization, and Company Size on Tax Aggressiveness with Political Connection as a moderating variable. The population of this study are all food and beverage subsector companies listed on the Indonesia Stock Exchange from 2021 to 2023. The sample in this study which was determined based on …
ABSTRACT The purpose of this study is to provide empirical evidence on the influence of auditor experience, professional competence, compliance pressure, and task complexity on audit judgment. Auditor experience (X1), professional competence (X2), compliance pressure (X3), and task complexity (X4) are independent variables, while audit judgment (Y) is the dependent variable. This research…
ABSTRACT This research aims to determine the effect of Regional Original Income, Revenue Sharing Funds, General Allocation Funds, Special Allocation Funds, and Budget Calculation Surplus on Capital Expenditures in the Kuantan Singingi Regency Government. The data source used in this research is primary data. The independent variables used in this research are Regional Original Income, Rev…
ABSTRACT This study aims to determine the effect of internal control, good corporate governance, and individual morality on fraud prevention. This research uses quantitative methods using primary data obtained from questionnaires. The population in this study were Riau Provincial Government BUMD companies. Determination of the sample of this study using purposive sampling method and obtained a…
ABSTRACT The purpose of this study is to determine the effect of liquidity, profitability, business risk and investment opportunity set (IOS) on company value in IDX 80 companies 2019 - 2023. This study was conducted on companies included in IDX 80. The population in this study were IDX 80 companies 2019 - 2023, while the sample in this study amounted to 37 people with purposive sampling techn…
ABSTRACT This study aims to analyze: (1) The effect of female board leadership on sustainability disclosure (2) The effect of board independence on sustainability disclosure (3) The effect of board financial expertise on sustainability disclosure (4) The effect of financial performance on sustainability disclosure. The population in this study are companies listed on the Indonesia Stock Exchan…
ABSTRACT This study aims to analyze: (1) The effect of gender equality of the board of commissioners on sustainability disclosure (2) The effect of independence of the board of commissioners on sustainability disclosure (3) The effect of financial expertise of the board of commissioners on sustainability disclosure (4) The effect of foreign ownership on sustainability disclosure. The populatio…
ABSTRACT This study purpose to determine the effect of Board Effort, CEO Narcissism, and Real Eanings Management on Corporate Sustainability Performance. This research is a quatitative research using secondary data derived from Annual Report and Sustainability Report. The population in this study are all Basic Material Sector Companies listed on lndonesia Stock Exchange for 2020-2023. There a…
ABSTRAC This study aims to examine the Influence of Corporate Social Responsibility, Independent Commissioners, Audit Committees, and Company Size on Earnings Management in Food and Beverage Sub-Sector Manufacturing Companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. The research method used is quantitative research with data analysis techniques using SPSS Version 21 software.…
ABSTRACT Cooperatives, as a form of social enterprise, have an important role in the economy, but many cooperatives face challenges in maintaining their performance. This study examines the role of human capital and social capital in improving the performance of social enterprises, namely cooperatives, with competitive advantage as a mediating variable. The population of this research is coope…
ABSTRACT The principle of conservatism is used in financial reporting with the aim of recognizing, measuring and recording low assets and income as well as high liabilities and expenses by using the principle of prudence in decision making. This research aims to determine the influence of good corporate governance (namely managerial ownership, audit committee and independent commissioners) and…