ABSTRACT This research aims to find out whether communication and the ability to innovate influence member participation and management performance in consumer cooperatives in Pekanbaru City. This research was conducted by distributing research questionnaires to 10 active consumer cooperatives with a total of 30 respondents. Hypothesis testing uses the SEM-PLS statistical test tool. The res…
Muhammad Farhan ABSRACT The rapid development of the fashion world has attracted a lot of public attention, especially among teenagers who want to look attractive. Shoes are one of the most famous fashion trends, as evidenced by the creation of various models and types of shoes sold on the market. Therefore, shoe industry companies offer affordable prices, have a good brand image, and are able…
ABSTRACT This research was conducted to determine whether there was a difference in financialperformancebetween the fiveyears beforeand after acquisitionsduring the period 2015-2017. Financial performance was analyzed using financial ratios, including current ratio, quick ratio, debt to assets ratio (DAR), debt to equity ratio (DER), total asset turnover (TATO), return on assets (ROA), ret…
ABSTRACT This study aims to see how the application of halal tourism in tourist attractions in Siak Sri Indrapura Regency has been optimally implemented based on MUI Fatwa No.108/DSN-MUI/X/2016, and to see how the income of MSMEs in tourist attractions is different before and after the MUI Fatwa. The sample in this study used purposive sampling. The sample in this study was 16 respondents. T…
ABSTRACT This study aims to determine the factors that influence the number of tourist visits to Ulu Kasok tourist attraction in Kampar Regency. The data used in this study are primary data in the form of questionnaires with a total sample of 100 people visiting the Ulu Kasok tourist attraction using the Slovin formula. The results of this study indicate that tourist attraction has a signifi…
ABSTRACT The purpose of this study was to determine the level of application of halal tourism of marine concept in Kampar Regency has been done optimally based on MUI Fatwa No.108/DSN-MUI/X/2016, and to find out the increase in income of MSME actors in marine tourism objects in Kampar Regency after the MUI Fatwa. The sample of this study used 20 marine tourism objects with sample determi…
ABSTRACT This study aims to empirically prove the effect of pressure, opportunity, rationalization, ability and materiality factors on the detection of financial statement fraud in infrastructure sector companies listed on the IDX in 2019- 2022. The study population was 62 infrastructure sector companies. The sample collection technique used purposive sampling technique so that a total sample …
ABSTRAK This research aims to test and analyze the influence of profitability, independent board of commissioners, foreign ownership, and green accounting on sustainability reporting disclosures in LQ45 companies listed on the Indonesia Stock Exchange for the 2018-2022 period. This research method is a quantitative research method using secondary data in the form of annual reports and sustaina…
ABSTRACT Financial reporting quality refers to the degree to which information presented in financial statements accurately reflects a company's economic condition and performance. This study aims to examine and analyze the influence of managerial, institutional, and foreign ownership on financial reporting quality, with the audit committee serving as a moderating variable. The research popula…
ABSTRACT This study aims to analyze the influence of Firm Size, Board of Commissioners, Risk Management Committee, and Reputation Auditors on enterprise risk management disclosure with Audit Committee as a moderating variable (Empirical study of financial companies listed on the IDX for 2018-2022). The data used in this study are secondary data. The sampling technique used is the purposive sam…
ABSTRACT Firm value reflects the company's ability to provide prosperity for shareholders which is reflected in the increase in stock prices. This study aims to test and analyze the effect of financial performance, capital structure, and firm size on firm value. The population in this study were 46 banking companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2022 period. The …
ABSTRACT This research aims to analyze the factors that influence the accountability of village fund management, consisting of Competence of Village Officials, Village Government Organizational Commitment, and Transparency towards Accountability of Village Fund Management in Indragiri Hulu Regency. This research is quantitative research using primary data in the form of questionnaires. The p…
Rizki Asih Gustari ABSTRACT This research aims to examine and analyze the influence of profitability, company size and ownership structure on Corporate Social Responsibility (CSR) disclosure in non-cyclical consumer sector companies listed on the BEI in 2020- 2023. The sampling technique in this research used a purposive sampling technique and a sample of 19 companies was obtained. The da…
ABSTRACT Company value is an investor's perception of the level of success of an entity in managing resources and gaining maximum profit associated with stock prices. This study aims to test and analyse the effect of financial performance and environmental performance on company value with ownership structure as a moderating variable. In this study, the independent variable of financial perfor…
ABSTRACT Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) are independent financial accounting standards that can be used by entities that meet the definition of an entity without significant public accountability. SAK EMKM clearly explains the business unit concept as one of its basic assumptions. Therefore, to prepare financial reports based on SAK EMKM, a compa…
ABSTRACT The Pekanbaru City Fire Department must be able to optimize the performance of its employees, because the level of employee performance can affect the sustainability of an agency. The city of Pekanbaru is the center of the capital of Riau Province which has a high level of population density. This has an impact on the number of densely populated housing that has the potential to…
ABSTRACT This research aims to analyze, view and test the relationship between ATMs, branch offices and Mobile Banking on the financial performance of banks listed on the Indonesian Stock Exchange for the 2018-2023 period. ATMs are measured using the number of ATM terminals in each bank, branch offices are measured using the number of branch offices owned by the bank, mobile banki…
ABSTRACT This study aims to determine the influence of leverage, business risk and investment decisions on company value with dividend policy as a moderating variable. This type of research is quantitative research. The population in this study includes all coal companies. The sample in this research was 22 companies. The sampling method used in this research is purposive sam…
ABSTRACT Financial statement fraud, according to the American Institute of Certified Public Accountants (2002), involves deliberate actions such as manipulating, altering, or even omitting material facts and accounting data, where such actions can influence investment decisions to the detriment of others. This study aims to examine and analyze whether Ineffective Monitoring, Financial Stabil…
This study aims to determine the effect of information technology on company competitiveness through supply chain management performance at PT Perkebunan Nusantara IV Regional III Pekanbaru. The population in this study were all supply chain performance garden managers totaling 32 managers. The sampling technique used in this research is saturated sampling. The analysis method used in this rese…