ABSTRACT The purpose of this study was to test and analyse the effect of love of money, tax sanctions, and tax justice on taxpayers' perceptions of tax evasion ethics. The population in this study were active MSME taxpayers registered at KPP Pratama Pekanbaru Tampan, totalling 26,684 taxpayers. the number of samples used in this study were 100 respondents. The sampling technique used in th…
Audit delay, which is the time difference between the end of the fiscal year and the date of issuance of the audit report, is an important issue in the financial reporting of public companies in Indonesia. The timeliness of financial statements is needed by various parties, both internal and external to the company, to support relevant decision-making. This study aims to analyze the influence o…
ABSTRACT This study aims to provide empirical evidence on the effect of environmental performance, corporate social responsibility disclosure, and intellectual capital on company financial performance. The population in this study were all energy and agricultural companies listed on the Indonesia Stock Exchange (IDX) and participating in the PROPER program from the Ministry of Environment and …
ABSTRACT This study is to test the influence of (1) Regulation Enforcement, (2) Organizational Commitment, and (3) Leadership style on fraud in the government sector of the study in the Siak Regency OPD. In this study, the sample population was 43 regional apparatus organizations. Sampling using Purposive Sampling. Data analysis used in this study was using multiple regression analysis techniq…
ABSTRACT This study aims to examine the Influence of Sales Growth, Profitability, and Capital Intensity on Tax Aggressiveness With Institutional Ownership as Moderating Variable in Non-Cyclicals Consumer Sector Companies Listed on the Indonesian Stock Exchange (IDX) in 2020-2023. The method used in this research is multiple linear regression analysis method and moderated regression analysis wi…
ABSTRACT This study aims to examine the effect of the Self Assessment System and Tax Audit on Value Added Tax Revenue at KPP Pratama Bengkalis in 2019-2023. The research method used is quantitative research with data analysis techniques using SPSS Version 22 software. The sample in the study amounted to 60. The sampling technique used Purposive Sampling. The results of the study concluded that…
This study investigates the effectiveness of combining the Snyder Synthetic Unit Hydrograph (SUH) with three flood hydrograph models—Alexeyev, Gama I, and Nakayasu—in estimating High Direct Runoff (HDRO) across six sub-watersheds located in the southern region of the Siak River Basin, Pekanbaru City, Indonesia. The methodology integrates watershed characterization using Geographic Info…
ABSTRACT Thresher machine is a tool that serves to separate the fruit from the bunch by slamming the fresh fruit bunch (FFB) with the help of rotation on the thresher drum. This tool is in the form of a rotating drum with a speed of ± 22-25 rpm. The thresher drum is 2 meters in diameter and 4 meters long. The process to produce crude palm oil can be said to not be able to take place optimally…
ABSTRACT This research aims to design and analyze the structure of a spreader bar and girder span capable of withstanding a load of 40 tons. The design is intended to support construction needs, particularly in the development of toll roads in the Riau region, which continues to grow. The methodology used includes manual calculations based on engineering mechanics theory and numerical analysis…
ABSTRACT The need for electrical energy in remote areas is still a challenge, especially due to limited access to conventional electricity networks. One potential and efficient solution is the use of Pump as Turbine (PAT) technology, namely the use of a centrifugal pump in reverse to generate electrical energy from water flow. This study aims to examine the effect of variations in the number o…
ABSTRACT This study aims to modify and analyze the product quality of a horizontal-motion hydraulic pipe bending machine in order to improve the tool’s ability to achieve a bending angle of up to 90°, which was previously unattainable. The modification was carried out by adding an auxiliary tool to the hydraulic pendulum of the jack, with the aim of extending the pendulum stroke without alt…
ABSTRACT This study aims to analyze damage to critical turbine components at the Maninjau Hydroelectric Power Plant (PLTA Maninjau) using the Failure Mode and Effect Analysis (FMEA) and Reliability Centered Maintenance (RCM) methods. As a primary component in hydroelectric power generation, the turbine plays a vital role in maintaining the continuity of electricity production. Despite routine …
ABSTRACT Maninjau Hydroelectric Power Plant (PLTA Maninjau) is a vital energy source in West Sumatra with a total capacity of 70 MW. One of its essential components is the governor machine, which regulates turbine speed and electrical frequency. To reduce downtime caused by unexpected failures, a well-planned maintenance strategy is required. This study applies the Failure Mode and Effect Anal…
ABSTRACT Ammonium Nitrate is a chemical that is often used as an explosive for coal mining, mineral mining, military explosives, and can also be used as fertilizer and anesthetic. Ammonium nitrate is formed from the neutralization reaction of ammonia and nitric acid by the UHDE process. Neutralization takes place in a bubble reactor. The ammonium nitrate output from the reactor is flowed i…
ABSTRACT This study presents the preliminary design of a Dimethyl Carbonate (DMC) plant utilizing methanol through the oxidative carbonylation process. Dimethyl carbonate is a vital organic compound widely used in the pharmaceutical, coating, and fuel additive industries. The plant is designed with a production capacity of 17,000 tons per year and is planned to be located in the Bontang Indust…
ABSTRACT Polyvinyl alcohol (PVOH, PVA, or PVAI) is a compound classified as an acetylene derivative compound. This type of polymer has a molecular formula (C2H4O)n, is soluble in hot water, has low gas permeability, has paper properties, and has high electrical resistance, and has a crystal structure (can reflect light). Polyvinyl alcohol can be used for paper coating materials, fibers, and ad…
ABSTRACT This preliminary plant design aims to meet domestic demand and reduce reliance on imported intermediate chemicals, specifically ethylbenzene, which serves as the main raw material in styrene production and its derivatives. The plant is designed using the Mobil/Badger process, involving the alkylation reaction between ethylene and benzene with a ZSM-5 catalyst. The plant will be locate…
ABSTRACT The demand for methyl chloride in Indonesia still relies heavily on imports due to limited domestic production. This study aims to develop a preliminary design of a methyl chloride plant using methanol and hydrochloric acid through a hydrochlorination process, with a distillation column as the main separation equipment. The methodology includes designing the reaction process in a fixe…
ABSTRACT Poster presentation is one of the prerequisites for completing the study program in the Electrical Engineering Department at the University of Riau. This research aims to design and develop an Immersive Virtual Poster Day application based on Android using the Unity XR Interaction Toolkit as an interactive and immersive platform for academic poster exhibitions. The application is desi…
ABSTRACT The advancement of information technology has encouraged various business sectors to utilize web-based information systems to improve efficiency and expand marketing reach. Arif Ban, a business engaged in the sale of tires and rims, currently does not have a digital sales system to support its business processes effectively. Therefore, this study aims to design and develop a web-based…