ABSTRACT This study aims to test and analyze: (1) internal audit on fraud prevention, (2) anti-fraud awareness on fraud prevention, (3) internal auditor independence on fraud prevention. The population in this study were Auditors of the Inspectorate of Indragiri Hilir Regency, Inspectorate of Indragiri Hulu Regency, Inspectorate of Pelalawan Regency and Inspectorate of Kampar Regency. In this …
ABSTRACT This study aims to analyze the influence of audit evidence, competence, and independence on the accuracy of the auditor's opinion. The population in this study was public accounting firms located in the Pekanbaru and Batam areas. The research sample consisted of 26 public accounting firms with a saturated/census sampling technique. Data collection was carried out by distributing quest…
ABSTRACT This study aims to empirically determine the effect of managerial entrenchment, CEO overconfidence, and accrual earnings management on audit report readability in banking companies listed on the Indonesia Stock Exchange from 2021 to 2023. The population in this study are all banking companies listed on the Indonesia Stock Exchange in 2021-2023, namely 47 companies. The sample in this …
Bungus Ocean Fishing Port (PPS), located in Bungus Bay, Padang City, West Sumatra, has a strategic role in supporting capture fisheries activities. The port provides various facilities, including fuel oil (BBM), ice, and clean water, essential for fishermen's operations. This study aims to analyze the level of fishermen's satisfaction with the quality and efficiency of seafood supply services a…
Fishermen in Concong Dalam Village generally catch Sembilang fish (Plotosus Canius) using Bubu fishing gear. Pento is operated using bait as the main factor influencing the catch. Fishermen often choose Belangkas (Limulidae) as bait because it is easy to get. However, Belangkas is included in the protected animals, according to the decree of the Minister of Forestry Number: P.106 / MENLHK / SET…
Coral reefs play a crucial role in maintaining the stability of marine ecosystems. Healthy coral growth is often indicated by the presence of symbiotic zooxanthellae within the coral tissue. The density of zooxanthellae varies and is influenced by several factors. Depth affects these limiting factors—such as light intensity, temperature, and ocean acidity—which in turn impacts zooxanthellae…
Microplastic pollution in the marine environment has become a critical environmental issue that requires a biological remediation approach. The coastal waters of Bagansiapiapi, Riau Province, are an important fishery area potentially affected by microplastic contamination. This study aims to isolate and identify microplastic-degrading bacteria from sediments in the waters of Bagansiapiapi, Riau…
Bacterial resistance to synthetic antibiotics is a global challenge that encourages the search for natural antibacterial agents. This condition causes many bacteria to become insensitive to conventional treatments, so that infections that were previously easy to treat become difficult to control. In the fisheries sector, the uncontrolled use of antibiotics can also pollute the aquatic environme…
Teluk Makmur in Dumai City is a coastal area experiencing ecological pressure due to human activities, such as tourism and industry. Changes in water quality in this region may affect the structure of the zooplankton community, which plays a crucial role in the food chain. This study aims to determine the species and abundance of zooplankton based on different depths and stations. The research …
TSSand chlorophyll-aareimportant indicators of waterquality and fertility. Increased TSS inhibits light and photosynthesis of phytoplankton, thus reducing primary productivity. The research was conducted in February-April 2025, in the Sea Waters of Sepahat Beach, Bandar Laksmana District, Bengkalis Regency with the aim of analyzing and knowing the relationship between TSS and Chlorophyll-a cont…
This study was conducted with the aim of analyzing whether there are secondary metabolite compounds in Bruguiera sexangula mangrove leaves, to test the effectiveness of B. sexangula mangrove leaf extract in inhibiting the growth of A. hydrophila, P. aeroginosa, and S. aureus bacteria, to determine the effective concentration in inhibiting the growth of pathogenic bacteria in January - May 2025.…
Mangroves are important ecosystems that contain various bioactive compounds. Rhizophora mucronata is one of the potential mangrove species, but information on the content of active compounds in its leaves is still limited. This study aims to identify secondary metabolite compounds in ethanol extract of Rhizophora mucronata leaves through qualitative phytochemical tests. The research was conduct…
This study was conducted to identify the content of secondary metabolite compounds in the leaf extract of Lumnitzera racemosa, which has potential as a natural antibacterial agent. Leaf samples were collected from the mangrove area of Pecinta Alam Bahari (PAB) Dumai City and extracted using 96% ethanol through a maceration method. Phytochemical tests were conducted qualitatively on seven groups…
Noni leaves (Morinda citrifolia L.) are a promising alternative plant protein source for aquafeed due to their relatively high crude protein content (15%– 22.11%). However, their high crude fiber content can reduce nutrient digestibility, necessitating appropriate processing to enhance their nutritional value. This study evaluated the effects of incorporating Rhizopus sp.-fermented noni leaf …
Striped Catfish maintenance media often experience water quality problems. Effortsto overcomewater quality problemscan usepapayaleaves(Carica papaya). Zeolite can be added as a water filter in the maintenance media. One of the water quality parameters that must be maintained is the physical parameters, temperature, turbidity, DHL, TDS, and TSS. This research was conducted from April 2024 to Feb…
Communication is a process involving two or more people to form or exchange information with each other. Pulau Terap Village is one of the villages that conducts floating net cage (KJA) fish farming. The problem faced by farmers is poverty, so they need patrons to conduct farming. The existence of a communication pattern in the working relationship between patrons and farmers can help the econo…
Tiger grouper fish farming is an activity that can be developed on Mentawai Island. This study aims to analyze the investment of tiger grouper fish business, Analyze the benefits and revenues and feasibility of tiger grouper fish farming business in Sikakap Village, Mentawai Islands Regency. The method used in this study is a descriptive approach with quantitative analysis of various factors th…
The development of the Lumban Bul Bul Beach tourist attraction does not only depend on the natural beauty and existing infrastructure, but also on the perception and support of the community. Communities have an important role in preserving nature and culture, as well as being hosts for visiting tourists. This study aims to determine the existing conditions and public perceptions of the develop…
This study aimed to determine the effect of substituting wheat flour with lindur mangrove-fruit flour on the qualityof onion cakes (color, aroma, taste, and texture), to identify the optimal substitution level that met the desired quality standards, and to examine the nutritional composition and characteristics of lindur mangrove-fruit flour as well as its impact on onion-cake quality. The expe…
This study aimed to determine the effect of adding seaweed flour on the quality characteristics of otak-otak made from white-lipped eel catfish, and to identify the optimal concentration of seaweed flour for those characteristics. The experiment used a non-factorial Completely Randomized Design (CRD) with four treatment levels: A0 (0% seaweed flour), A5 (5%), A10 (10%), and A15 (15%), each repl…