Palm shell (Elaeis guineensis Jacq.) was a palm oil plantation waste that was useful as an adsorbent because it contained cellulose, which played a role in the adsorption process, including heavy metals that were commonly found in mixed forms in the environment. This study aimed to determine the optimum conditions of stirring speed and temperature for the adsorption of cadmium(II) and iron(III)…
Empty fruit bunches (EFB) of oil palm (Elaeis guineensis Jacq.) are an agricultural waste with potential to be utilized as activated carbon for heavy metal adsorption. The cellulose content within EFB serves as a carbon source, whose effectiveness can be enhanced through an activation process. In this study, activation was carried out using 0.1 M NaOH solution to increase the number of active s…
Pyrazole is a five-membered heterocyclic compound consisting of three carbon atoms and two nitrogen atoms positioned adjacent to each other and having a double bond within the pyrazole ring. This compound has attracted considerable attention due to its diverse biological activities, particularly as an anticancer agent. This study aims to synthesize a naphthalene-substituted pyrazole compound wi…
Pyrazoline is a group of heterocyclic compounds derived from dihydropyrazole with one endocyclic double bond that possesses various biological activities, including as an anticancer agent. This research synthesized the pyrazoline compound 3-(naphthalen-2-yl)-5-(2-nitrophenyl)-1-phenyl-4,5- dihydro-1H-pyrazole (PFH-2NFT-2NO2) and evaluated its potential as a breast and cervical anticancer age…
Abstract This study aims to investigate the effect of obedience preasure, task complexity, time budget pressure, and auditor independence on audit judgment. Audit judgment refers to the professional judgments made by auditors during the audit process, which play a critical role in determining the quality of the audit opinion issued. The research was conducted empirically on auditors employ…
ABSTRACT This study aims to test and analyze the effect of variables corporate social responsibility (CSR) and financial performance on company value in food and beverage industry companies listed on the Indonesia Stock Exchange. The population in this study was 60 food and beverage industry companies listed on the Indonesia Stock Exchange in 2021-2023. The research sample was selected us…
ABSTRACT This study aims to determine the effect of professional skepticism, task complexity and gender roles on audit judgment. This study uses quantitative methods using primary data obtained from questionnaires. The population in this study were public accounting firms throughout Sumatra. Determination of the sample of this study using purposive sampling method and obtained a research sampl…
ABSTRACT This study aims to determine the effect of Green Accounting, Corporate Social Responsibility (CSR) and Foreign ownership on the financial performance (Empirical Study on Energy Sector Companies listed on the Indonesia Stock Exchange (IDX) in 2020-2024). The population in this study is all Energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2024. The sampl…
ABSTRACT This study aims to analyze the effect of debt level, accrual market price, corporate governance structure, and key performance indicators on the integrity of financial statements. This is an empirical study conducted on property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The independent variables in this study include de…
Activated sweetcorn husk (Zea mays saccharata Sturt) treated with H₂SO₄ has been studied for its effectiveness as an adsorbent due to its large surface area and abundant active sites within its structure. This research aimed to determine the optimal adsorbent dosage and the optimum pH for the adsorption of Rhodamine B dye. The adsorption process was conducted in batch mode using various ads…
ABSTRACT This study examines the impact of Industry Type,Company Size ,Financial Perfomance and Environmental Perfomance on Environmental Disclosure listed on the Indonesia Stock Exchange (IDX) from 2020-2022. Employing a quantitative approach with a sample of 144 companies, data was collected from financial report and analyzed using multiple linear regression. The result indicate that Environ…
ABSTRACT This study aims to determine the Influence of the Village Financial System (Siskeudes), the Government Internal Control System, Transparency and the Role of Village Apparatus on the Accountability of Village Financial Management. This study uses a quantitative method using primary data obtained from respondents through questionnaires. The population in this study were all village …
ABSTRACT This study aims to examine the influence of human resource competence, community participation, and clarity of budget target on the accountability of village fund management. This research is a quantitative study, with the population consisting of all villages in Indragiri Hulu Regency. The sample was selected using a simple random sampling technique, with a total of 123 villages …
ABSTRACT This This study aims to empirically analyze the effect of audit fees, audit tenure, and audit committees on the integrity of financial statements in banking companies listed on the Indonesia Stock Exchange in 2021-2023. This research is quantitative research. The data source used is secondary data obtained from the idx.co.id website and each company. The population in this study w…
ABSTRACT This study aims to examine the effect of independence, audit fee, audit tenure, and auditor's professional skepticism on audit quality at Public Accounting Firms (KAP) in Pekanbaru. Audit quality is an important factor in maintaining the reliability of financial statements and increasing the trust of financial statement users. This study uses a quantitative approach with a survey …
ABSTRACT This study aims to determine the effect of financial distress, tax planning, deferred tax assets, deferred tax liabilities, and deferred tax expenses on earnings management. The study population consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2021-2023, totaling 228 companies. The sample criteria used in this study are as follows:…
ABSTRACT This study is to examine the Influence of Islamic Corporate Governance consisting of the Sharia Supervisory Board, Independent Board of Commissioners, Audit Committee, Managerial Ownership and Intellectual Capital consisting of Value Added Capital Employed (VACE), Value Added Human Coefficient (VAHC), Value Added Structural Coefficient (VASC) on the Company's Financial Performanc…
ABSTRACT The purpose of this study is to identify and determine the effect of Sales Growth, Leverage, Company Size, Operational Efficiency, and Accounting Conservatism. This research was conducted with a quantitative approach and used secondary data collected from the Annual Report. The population in this study includes all healthcare sector companies listed on the Indonesia Stock Exchange…
ABSTRACT This study aims to empirically analyze the effect of earnings management, inventory intensity, independent commissioners, and company size on tax avoidance. This research is quantitative research. The data source used is secondary data obtained from the company's annual report and supporting sources. The population used in this study are basic materials companies listed on the IDX in …
ABSTRACT This research aims to determine the effectfinancial expertise audit committee, audit committee meeting size, and audit committee independence of audit delay with cost of debt as moderation. This research was conducted on mining companies listed on the IDX in 2016-2021. Sampling technique using method purposive sampling, the data collection used is documentation. The sample in this res…