ABSTRACK This study aims to find out the feasibility of the etawa peranakan goat farming industry based on integrated agriculture, which is carried out in conjunction with corn farming in the Amanah Mitra Business Cooperative of Kampung Rempak Village, Siak District, Siak Regency based on non-financial aspects and financial aspects. The theory used in this study is the theory of business feasi…
ABSTRACT This study aims to analyze the demand for Peranakan Etawa (PE) goat milk in the livestock industry of Kampung Rempak, Siak Sub-district, with a case study at the Amanah Mitra Usaha Cooperative. The research employs a descriptive analysis method, which seeks to explain the factors influencing the demand for PE goat milk based on data collected through observations, interviews, and ques…
ABSTRACT Tourism plays an important role in regional development, especially in social, economic and ecological aspects. The purpose of this study was to determine the impact of the existence of tourism objects on social life, economic situation and environmental aspects of the community in Kampar Kiri Hulu District. The research method used is a mixed method that combines quantitative and qua…
ABSTRACT This study aims to examine the influence of profitability, leverage, managerial share ownership, and inventory intensity on tax aggressivenessThe measurement tool used in this study is the effective tax rate (ETR). ETR reflects the level of tax aggressiveness, where a lower ETR percentage indicates a higher level of tax aggressiveness, while a higher ETR percentage suggests a lower le…
ABSTRACT This study aims to examine the influence of profitability, leverage, managerial share ownership, and inventory intensity on tax aggressivenessThe measurement tool used in this study is the effective tax rate (ETR). ETR reflects the level of tax aggressiveness, where a lower ETR percentage indicates a higher level of tax aggressiveness, while a higher ETR percentage suggests a lower le…
ABSTRACT The value of a company provides an indication of how investors assess a company and is generally represented by its stock price. The higher the stock price, the greater the value of the company. A company that is able to attract investor interest, in addition to its stock price rising, will also see an increase in its value. In an unstable market condition, there are factors that comp…
ABSTRACT This research was conducted to analyze company size, public ownership, audit opinion and audit fees on the timeliness of submitting financial reports to consumer cyclical companies listed on the IDX for the 2021-2023 period. The data used in this research is secondary data from the company's annual financial reports. The sample in this research was obtained using a purposive sampling …
Abstract The purpose of this study is to determine the effect of fixed asset intensity, family ownership, sales growth, and thin capitalization on tax avoidance. The population used in this study were 129 consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The sample selection technique used purposive sampling with a sample size of 30 …
Abstract Financial performance is an analysis carried out to see the extent to which a company has implemented financial implementation rules properly and correctly. The aim of this research is to see the influence of independent commissioners, audit committees and sharia supervisory boards on financial performance. The population in this research is all 14 Islamic banks registered with the OJ…
ABSTRACT This research is to analyze the effect of Green Accounting on firm value, with firm growth as a mediating variable. The analysis was carried out using path analysis, with a purposive sampling method in sample selection. The research sample consists of 78 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2021 to 2023. The results showed that Green A…
ABSTRACT This research aims to determine the influence of Company Complexity, Firm Size, Independent Commissioners, Political Connections, Leverage, and Profitability on audit fees. This study uses quantitative research methods and descriptive analysis. This research employs purposive sampling as the method for determining the number of samples, with a total of 48 companies included in the sam…
ABSTRACT ABSTRACTABSTRACT This research aims to analyze and provide empirical evidence regarding the influence of environmental performance, foreign ownership and institutional ownership on sustainability report disclosure. Sustainability report are measured using Sustainability Report Index Disclosure. In this research, the sample selection technique used purposive sampling with a sample of 2…
Tilapia (Oreochromis niloticus) is a group of subtropical to tropical fish which is an omnivorous fish. The quality of life of tilapia is reflected in the growth pattern of otoliths, the cause of tilapia experiencing stress during its life can be investigated through the growth ring pattern in the otolith. This study aims to determine the growth ring pattern in the otolith of tilapia (Oreochrom…
One of the economically valuable walking catfish species in Indonesia is Clarias batrachus. Due to high exploitation, this species may be at risk, making cultivation necessary. One of the key aspects of cultivation is the success of spawning. One of the applications of spawning is the use of hormones, and hCG is a hormone commonly used in fish spawning. This study aimed to determine the best do…
The rapid advancement of information technology had encouraged organizations, including government agencies, to design well-directed information system strategies to optimally support business processes and public services. Strategic planning of information system at Diskominfotik of Riau Province used the Tozer Method, supported by analytical tools such as SWOT, PEST, Value Chain, CSF, and McF…
ABSTRACT This research aims to determine the influence of taxpayer awareness on motor vehicle taxpayer compliance, the influence of tax service quality on motor vehicle taxpayer compliance, the influence of tax rates on motor vehicle taxpayer compliance and the influence of financial conditions on taxpayer compliance. This research is a type of quantitative research. The research data sour…
ABSTRACT This research was conducted to analyze the application of accounting information systems, creativity, e-commerce use, and financial literacy on UMKM performance. And the type of data used is primary data with a questionnaire used to obtain data on UMKM in Pekanbaru City, Riau Province. The relationship between variables was tested using SEM (Structural Equation Modeling) analysis.…
ABSTRACT This study aims to examine the effect of Auditor Switching, Audit Opinion, Public Accounting Firm Reputation and Audit Fees on Audit Report Lag (Empirical Study on Property and Real Estate Companies Listed on the Indonesia Stock Exchange in 2021-2024). The sample in this study were property and real estate companies with the sample technique used was purposive sampling so that th…
ABSTRACT This study aims to examine the effect of compensation suitability, financial pressure, individual morality, and organizational culture on accounting fraud tendencies. The data used in the study are primary data collected through questionnaires. The sampling technique uses the purposive sampling method with respondents being managers, internal auditors, and the finance department work…
ABSTRACT Fraud prevention is a crucial aspect in maintaining organizational integrity and accountability, particularly in Islamic banking institutions that uphold the principles of fairness and honesty. This study aims to analyze the influence of good corporate governance, internal control systems, whistleblowing, and anti- fraud awareness on fraud prevention. This research is an empirical s…