The profession as a public accountant has a very important social role related to the duties and responsibilities assigned by the auditor. The task of a public accountant is to examine and provide an opinion on the fairness of the financial statements of a business entity based on predetermined standards. This shows that the Auditor is responsible for the opinion given to the published fin…
The purpose of this research is to develop e-module teaching materials assisted by Kvisoft Flipbook Maker on work and energy materials for high school students in class X. The development of e-modules is carried out as a solution to the difficulties of learning physics, as well as the lack of use of learning media in the physics learning process. The type of research used is research and de…
Hypertension is a degenerative disease with abnormal limits that many elderly people experience. Prevention of hypertension relapse in addition with anti-hypertension drugs and the application of a healthy lifestyle. Additionally, the elderly also need the support from their family. This research aims to determine the relationship between family support with prevention behavior hypertensio…
Myopia is a condition where the eye is unable to focus the light that comes right down to the retina. Patients with myopia are more susceptible to increased intraocular pressure, where intraocular pressure is the pressure produced by the eyeball against the eyeball wall. Chronic elevated intraocular pressure can put you at risk for glaucoma. The susceptibility to glaucoma in patients with m…
A thin film of Barium Zirconium Titanate fabricated with sol-gel method with composition of x= 0.80 and x= 0.85 was annealed with temperature variation of 550°C, 600°C and 650° C for 1 hour. Barium Zirconium Titanate thin films were characterized using X-Ray Diffraction (XRD) method. Based on the XRD pattern, the lattice parameters, crystal structure, and crystal size can be determined. …
The role of transportation for the community has had a tremendous impact, especially in everyday life. The transportation sector, especially land transportation, freeways plays a major role in determining the pace of the economy and the level of community prosperity. Along with these things, toll roads were built both inside and outside the city. Given the function of toll roads, namely providi…
A Stingless bee (Tetrigona apicalis) is a bee that is widely cultivated by people in Indonesia. The most important factor in beekeeping is the availability of a source of feed to meet the needs of bees. This research was conducted in Tanjung Sari Village, Meranti Islands Regency, Riau Province. The purpose of this study was to determine the diversity of bee food sources based on the pollen …
This study aims to determine and analyze the form of village boundary conflicts between Buluh Manis Village and Pematang Pudu Village, Bengkalis Regency and efforts to resolve village boundary disputes. The blur and unclear boundaries between Buluh Manis Village and Pematang Pudu Village can certainly have a wider negative impact than just the potential for conflict, because of the strateg…
Kuta Saga Village is the oldest village in the Royal District of Pakpak Bharat Regency, North Sumatra Province which is led by a female village head. His leadership has lasted for 3 periods as head of Kuta Saga village. The current village head in Kuta Saga village is able to hold the position of village head for three consecutive terms, of course, requires a strategy to be able to maintain…
This study examines the role of imo in empowering women, especially in the Malaysian maritime community. Comprehensive maritime industry policies that can be adequately monitored to achieve competitive advantage are important. Malaysia's maritime industry is made up of multiple sectors regulated by fragmented government bodies. In this study, the researcher attempts to analyze the Malaysia…
ABSTRACT Lowland rice is one of the most important food crop commodities in Indonesia. Rice production in Indonesia has not been able to meet the needs of the community. This is due to the low availability of phosphorus in ultisol soils. Efforts that can be made to increase the content of phosphorus nutrients are by giving PSB. PSB has the ability to dissolve phosphorus from an unavailable for…
This research was conducted at PT. Tri Bakti Sarimas, which is a company engaged in oil palm plantation and processing. with the aim of this study to determine and analyze the effect of seniority, work discipline and fringe benefits partially and simultaneously on employee performance at PT. Tri Bakti Sarimas, Kuantan Mudik District, Kuantan Singingi Regency. The population in this study w…
ABSTRACT This study aims to determine the effect of several types of Liquid Organic Fertilizer (POC) based on its concentration and to obtain the best POC on the growth and production of mustard green crop for 2 planting times. This research was carried out at the Experimental Station Faculty of Agriculture, University of Riau from February to April 2020. Thia study used an experimental method…
This research is motivated by the demands of the 2013 curriculum on teachers. Teachers are required not only to teach and educate, but must be able to become facilitators so that the role of education becomes more meaningful. Teachers must be able to design interactive, inspiring, fun, challenging and motivating learning processes for students to actively participate in the learning proces…
Laundry is a business or micro business that is engaged in washing or ironing clothes. The laundry services is very helpful for people living in urban areas, especially those who do not have much time to wash clothes. Apart from having a positive impact, the rise of the laundry business actually has a bad effect on the environment. Usually the detergent wastewater resulting from laundry activit…
This study aims to determine the incentive and work environment on employee loyalty partially and simultaneously. This study uses a google form as a data collection tool which is distributed to 111 respondents to employees of PT. Citra Riau Sarana II Kuantan Singingi. Data were then processed using descriptive analysis and statistical analysis using SPSS to test the validity, reliability te…
This research is motivated by the importance of human resource management in moving the company. In a company managing human resources properly is one way to increase employee performance. In achieving good performance, employees who have high work power are needed to anticipate the opportunities and challenges of an increasingly competitive business environment. This research was conducte…
This study aims to determine the effect of work discipline and work motivation on teacher performance at SMA Negeri 3 Pekanbaru. The population in this study included all teachers at SMA Negeri 3 Pekanbaru, consist of to 42 respondent. Primary data collected using a questionnaire which to test the hypothesis in this study using multiple analysis with the help of the SPSS program. The sampling …
This study aims to test and seek empirical evidence of the factors that influence company value. The factors tested in this study include Sales Growth and Total Asset Turn Over. Researcher adds Profitability and Debt Policy as mediating variables in this study. The population of this research is transportation companies listed on the Indonesia Stock Exchange in the 2015-2018 period. The re…
Audit dysfunctional behavior describes a person's response to the environment, regulation, and self-control. This behavior is mean behavior that deviates from the auditing standards when performing audit tasks, resulting in a decrease in the quality of audit results. This study aims to empirically examine the external locus of control, job performance, commitment organization, time budget p…