ABSTRACT Tax Management is a comprehensive effort made by tax managers in a company or organization to implement management functions so that matters related to taxation from the company or organization can be managed properly, efficiently, and economically, so as to make maximum contributions to the company (Pohan, 2022). This study aims to provide empirical evidence on the influence of firm …
The decision to postpone marriage has become an increasingly common social phenomenon among the younger generation, influenced by various factors including media influence and career expectations. This study refers to Cultivation Theory to analyze how exposure to the Marriage is Scary trending content on TikTok and career expectations influence the decision to postpone marriage. With the increa…
White bread is a food made from wheat flour, water, and yeast, which is made through the stages of kneading, fermentation (development), and oven baking. This study aims to determine the effect of shrimp protein concentrate fortification on the quality of white bread and to determine the best concentration of shrimp protein concentrate fortified in white bread. The method used in this study was…
ABSTRACT Illegal logging is a criminal act categorized as large-scale, organized crime with extensive networks, making it a special offense. In Riau Province, illegal logging offenses have significantly increased from 2021 to 2024, particularly in Kampar Kiri District, where many residents rely on this activity as a livelihood to meet economic needs. This phenomenon impacts all aspects of life…
Hypertension with comorbidities is a serious health challenge in Kepulauan Meranti Regency. Geographic barriers further complicate healthcare access and disease management. Survival analysis is used to assess patient survival time and identify influencing factors. To determine the duration of controlled blood pressure among hospitalized hypertensive patients with comorbidities at RSUD Kepulauan…
This research was conducted in March 2023 in Sungai Apit Village, Sungai Apit District, Siak Regency, Riau Province. The study aims to analyze the gombang fishing technique, the construction of the fishing gear, and the oceanographic conditions of the waters, including current velocity, salinity, and temperature. Additionally, this research evaluates the catch composition of gombang fishing gea…
ABSTRACT The form of legal protection for consumers is outlined in Law Number 8 Year 1999 on Consumer Protection and Law Number 1 Year 2024 on Electronic Information and Transactions. Based on the doctrine of caveat venditor, sellers should be careful and cautious in selling products to consumers to protect consumers and prevent losses that can be caused by irresponsible sellers. However,…
ABSTRACT This study aims to determine and analyze both partially and simultaneously the effect of Auditor Competence, Independence, and Professionalism on Audit Quality and to determine and analyze Audit Tenure is able to strengthen or weaken the influence of Auditor Competence, Independence, and Professionalism on Audit Quality. The location of this research was conducted at the Public Accoun…
ABSTRACT This study aims to analyze the magnitude of the Willingness To Pay (WTP) value and the factors that influence the magnitude of the Willingness To Pay (WTP) value of visitors to the Taman Bunga Impian Okura tourism object, East Rumbai District, Pekanbaru City. The data used in this research is primary data in the form of a questionnaire with a total sample of 100 people visiting the Ta…
The rise of health facilities or individual practicing doctors/dentists operating without a legal license indicates weak supervision and law enforcement in the health sector. This constitutes administrative malpractice and has the potential to become a criminal act of corruption, which in turn can be detrimental to patients and the health system as a whole. Meanwhile, Minister of Health Regulat…
The Digital Pawnshop application is an innovative solution introduced by PT Pegadaian to meet the public’s need for accessing pawn services online. In line with the rapid advancement of technology, this application aims to simplify and expedite the pawn transaction process while improving convenience and efficiency, allowing users to complete transactions without having to visit a physical br…
Investment is a means to accelerate regional economic growth and improve the welfare of the people in the region. PT Riau Investment Development as a Regional-Owned Enterprise (BUMD) of Riau Province has a subsidiary company whose business is engaged in Generation, Distribution, Electricity and Energy.. The purpose of this research is to see how the accountability process in the management of t…
This reserch aims to improve the quality of learning in pencak silat material through the application of the Contextual Teaching and Learning (CTL) model in class IX 6 of SMP Negeri 34 Pekanbaru. This study includes Classroom Action Research (CAR) which is carried out in two cycles, where each cycle consists of the planning, implementation, observation, and reflection stages. Data were obtained…
This study aims to determine the effect of work family conflict and workload on teacher performance through job satisfaction as an intervening variable in female teachers of SMK Farmasi Ikasari Pekanbaru. This type of research is using quantitative research. The population in this study were all female teachers who taught at SMK Farmasi Ikasari Pekanbaru, totaling 47 people. The sampli…
Microplastics are plastic particles with a diameter of less than 5 mm, resulting from the degradation of plastics due to physical (temperature, light, mechanical), chemical (oxidation and hydrolysis), and biological (microorganisms) factors. The very small size of microplastics allows them to spread easily in the air, water, and surrounding land, negatively impacting the environment and the ind…
This study discusses the development of digital flip book media on the history of oil exploration in Duri City as a media for learning history in imperialism and colonialism learning materials at SMAN 11 Mandau. This study aims to 1) determine the development of digital flip book media on the history of oil exploration in Duri City on the learning materials of imperialism and colonialism during…
The Chelsea Indonesia Supporters Club (CISC) Pekanbaru community is a group of football fans who support Chelsea FC, with a shared love for the club serving as the foundation for building social solidarity. The aim of this study is to analyze the forms of social solidarity and identify efforts to maintain solidarity within the CISC Pekanbaru community from the perspective of Émile Durkheim's t…
This research aims to understand the social and economic conditions that underlie the use of shamanic services for business prosperity, as well as the motivations driving people to use such services. Through a case study using accidental sampling, this research found that economic pressures in business, social demands for success, and the motivation to get rich quickly, as well as following the…
This research was conducted in Bagan Besar Village, Bukit Kapur District, Dumai City with the aim of finding out what factors are behind teenagers becoming addicted to online games and to find out what impacts are caused by addiction to playing online games. The benefits of research can be useful both theoretically and practically. The theory used in this research uses the theory of social acti…
The world's concentration on global warming to climate change has become a hot topic of discussion in the world because it has a significant impact on life on earth. Various parties have taken significant action in response to the urgent need for a transition to renewable energy as global awareness of the negative effects of carbon emissions increases. This study aims to analyze and examine the…