ABSTRACT Tax avoidance is a crucial issue in the world of taxation because it has a direct impact on state revenues. Tax avoidance is carried out by companies to minimize the tax burden through strategies that are still within legal limits, but often conflict with the effectiveness of fiscal compliance. This study aims to determine the effect of profitability, leverage, capital intensity, …
ABSTRACT This study aims to determine the influence of political connections and executive compensation on audit fees on Healthcare and Basic Material sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. This research is a quantitative study that uses secondary data, sourced from annual reports and financial reports disclosed on Indonesia Stock Exchange and the comp…
ABSTRACT This study aims to examine the effect of family ownership, audit committee and directors' reputation capital on auditor choice. The population of this study is industrial sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023. This research is a quantitative study that uses secondary data, which is sourced from annual reports and financial reports a…
ABSTRACT Firm performance is the condition of a company during a certain period due to the company's operational activities. Stakeholders tend to support good firm performance, because it can provide opportunities for companies to offer better products or services and have more competitive and superior prices. This study aims to analyze the effect of ownership structure consisting of insti…
ABSTRACT This study aims to determine the influence of good corporate governance, board interlock, and woman board on firm performance in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. This research is a quantitative study that uses secondary data, sourced from annual reports and firm reports disclosed on Indonesia Stock Exchange and th…
ABSTRACT This study aims to analyze the influence of Internal Control System, Presentation of Financial Reports, Accessibility, and Human Resource Competence on Accountability of Regional Financial Management in Regional Apparatus Organizations (OPD) in Pekanbaru City. The research method used is quantitative with data collection through questionnaires. The research sample consisted of 99…
ABSTRACT This research investigates the influence of corporate governance, corporate social responsibility, and intellectual capital on financial performance. The study targets energy companies listed on the Indonesia Stock Exchange between 2021 and 2023. A purposive sampling method was applied, resulting in a selection of 54 companies. Data were analyzed using multiple linear regression. The …
ABSTRACT This research aims to determine the influence of Whistleblowing System, Internal Control System and Organizational Culture on Fraud Prevention. The population in this study is the Regional Apparatus Organizations of the Pekanbaru City Government with a total of 47 Regional Apparatus Organizations. The sampling technique in this research uses purposive sampling technique. This research…
ABSTRACT The CWR-01 AKSI ADB UNRI Physical Construction Project, specifically the Health Studies Complex Lecture Building, recorded a progress of 70,381% by the end of October 2023. However, according to the initial plan, the project should have reached 100%, resulting in a deviation of 29,618%. Therefore, it is necessary to identify the risks associated with the delay. This study aims to iden…
ABSTRACT Global warming caused by increased concentrations of greenhouse gases (GHGs) requires mitigation efforts from various sectors, including the office sector. This study aims to identify and analyze the carbon footprint generated from the direct and indirect activities of the Head Office of PT Bumitama Gunajaya Agro, located in South Jakarta. The method used refer…
ABSTRACT Indonesia is one of the largest coffee producers in the world, with various types of coffee beans such as Arabica, Robusta, and Liberica. Each type of coffee bean has unique characteristics that influence the taste, aroma, and overall quality of the coffee. However, many people are still unable to visually distinguish between these types of beans. This research aims to develop a Deep …
ABSTRACK The Central Bureau of Statistics of Riau Province plays a vital role in the collection and processing of national statistical data. To support its operational activities, various inventory items such as information technology equipment and office supplies are intensively used by employees. However, damage reporting for these inventory items is still conducted via WhatsApp, without a c…
ABSTRACT Regional languages in Indonesia are very diverse, but are currently experiencing a decline in native speakers and are threatened with extinction, including in Aceh Province, Lhokseumawe City. This study aims to develop a machine translation model for Acehnese-Indonesian and vice versa by producing the best accuracy. The method used is Transfer Learning with the No Language Left Behind…
ABSTRACT Acne is a global skin problem with high prevalence, and in Indonesia, the increasing trend is significant, exacerbated by limited access to professional diagnosis. Therefore, this research aims to develop an accurate automated acne classification and recommendation system. The method used is a Convolutional Neural Network (CNN) with Inception-V3-based transfer learning for classifying…
ABSTRACT The internship attendance process at the Central Bureau of Statistics Riau Province was previously conducted manually without location verification or visual documentation, making it vulnerable to data manipulation and resulting in less valid and accurate records. To address this issue, a web-based attendance application was developed incorporating real-time GPS location detection and…
ABSTRACT This research aims to design and build a web-based inventory application at the Central Bureau of Statistics (BPS) Riau Province to address the limitations of the current system. The existing inventory system has limited access for administrators, lacks real-time data input and update capabilities, does not record item mutation history, and lacks a dashboard displaying item condition …
ABSTRACT The internship management process at the Central Bureau of Statistics Riau Province faced various challenges, including costs and time for prospective participants, risks of physical document damage or loss, difficulties in monitoring internship slot availability, subjective intern performance evaluations, and inconsistent certificate formats. To address these issues, a web-based inte…
ABSTRACT Manual Manual dental caries detection using X-ray images has limitations related to time, subjectivity, and the potential for interpretation errors, especially in early-stage caries cases. This research aims to evaluate and compare various configurations of the Faster R-CNN algorithm to identify the most accurate automatic dental caries detection system for panoramic X-ray images. An …
ABSTRACT The conventional management of internship logbooks at the Central Bureau of Statistics (BPS) of Riau Province, which previously lacked standardized formats and clear regulations, resulted in inconsistent record-keeping, low intern discipline, and difficulties in monitoring and evaluation by supervisors. To address these issues, a web-based internship logbook management application was…
Phosphate-Solubilizing Bacteria (PSB) are decomposer bacteria capable of dissolving simple carbon compounds such as root exudates and plant littter. They are part of the rhizobacteria group that can promote plant growth by solubilizing phosphate sources. PSB play a crucial role in increasing the availability of phosphorus in a soluble form for plants. This study aimed to isolate PSB from rhizos…