ABSTRACT This study aims to examine the effect of tax planning, deferred tax burden, company size and management compensation on earnings management. The research population in this study is basic material companies listed on the Indonesia Stock Exchange in 2022-2024. The research sample was selected using the purposive sampling method. The data used in this study are secondary data in the…
ABSTRACT Yogurt is a beverage product processed through milk fermentation using Lactobacillus bulgaricus and Streptoccocus thermophilus. To add flavor, color, and aroma so as to improve the oraganoleptic properties of yogurt, it is necessary to add fruit in the manufacturing process such as dragon fruit. The use of red dragon fruit puree in yogurt is expected to increase the shelf life of …
ABSTRACT This study aims to describe the relationship between Adversity Quotient and Student Learning Outcomes. This type of research is correlational research with quantitative research methods. This research was conducted at State Elementary School 136 Pekanbaru Pekanbaru. The data collection method was carried out by taking Adversity Quotient data using a questionnaire, and taking learn…
ABSTRACT Pawnshops function to provide funds for customers, Sharia Pawnshops offer a more sharia or Islamic-based approach to the principles of justice and without usury, while Conventional Pawnshops focus more on profits through loan interest. The purpose of this study is to determine the differences between the gold pawn system in Islamic pawnshops and conventional pawnshops and to expla…
This research conducted in Binawidya District and Tuah Madani district with the aim of determining and analyzing the inequality of income distribution of the population in Binawidya District and Tuah Madani District and comparing the inequality of income distribution of the population between Binawidya District and Tuah Madani District. The data processing technique uses gini ratio analysi…
ABSTRACT Energy at this time has a very important role in human life. So far, the main support for energy needs still relies on petroleum, while it is inevitable that petroleum is increasingly scarce and expensive. With the depletion of fossil energy sources, in today's world there is a shift from the use of non-renewable energy sources to renewable energy sources. Of the many renewable energy…
ABSTRACT This study aims to determine the effect of financial literacy, self-efficacy, socio-economic parents on students' financial behavior. The independent variables used in this study are financial literacy, self-efficacy, parents' socioeconomic status. The dependent variable is student financial behavior. This research includes quantitative research. The population in this study were…
This research aims to determine and analyze the influence of compensation, leadership style, and work motivation on the performance of employees at the Tenaga Muda Pekanbaru. The population in this study was 55 with sampling using the Purposive Sampling method, so the sample in this study was 52 respondents. The types and sources of data are primary and secondary data, while data collectio…
ABSTRACT This research aims to determine the influence of implementing a fingerprint attendance system and giving rewards on employee performance at Badan Pendapatan Daerah (BAPENDA) Riau Province. The population in this study were all employees at the Badan Pendapatan Daerah (BAPENDA) Riau Province, totaling 496 people. The sampling technique used was Simple Random Sampling using the Slo…
ABSTRACT This study aims to obtain selected characteristics of activated charcoal made from palm fiber with the help of phosphoric acid as an activator. This study was conducted using a completely randomized design (CRD) with five treatments and three replications. The treatments in this study involved the use of phosphoric acid at concentrations of 10% (KS1), 12.5% (KS2), 15% (KS3), 17.5%…
ABSTRACT This study is addressed to evaluated the effect of age, gender, educational level, and marital status on the chances of someone becoming educated unemployed in Riau Province. The National Labor Force Survey of Riau Province in August 2023 is used as the main data source. The study used the binary logistic regression method with SPSS Version 25. Simultaneously, the variables of age, ge…
The Pacu Lane Festival in Kuantan Singingi Regency is one of the national festivals on the tourism agenda. This has an influence on the local community, because tourists will come to watch it. The good impact of the track for the community is that it opens up opportunities to sell food or provide parking for cars and motorbikes. The aim of this research is to find out the role of track racing e…
ABSTRACT This study was conducted with the aim of testing and proving teh influence of the work environment, self-efficacy, professional training and financial rewards on interest in choosing a career as a public accountant. This research is a quantitative reserch where the data used in this study are primary data and data collection using a questionnaire measured by a Likert scale. The quest…
ABSTRACT This study aims to analyze the factors affecting corn production in Payakumbuh Subdistrict, Lima Puluh Kota Regency, and to evaluate the appropriateness of farmers' input use based on technical recommendations. A survey method was employed involving 60 corn farmers in Taeh Baruah Village. Data were analyzed using multiple linear regression with independent variables including lan…
ABSTRACT This research was conducted at a coffee shop franchise operating in Pekanbaru City. The purpose of this study was to determine the effect of supply chain management (SCM) and quality management on the effect of competitiveness level. The population and samples of this study were 30 coffee shop franchise outlets in Pekanbaru City. In this study, there are two variables studied, nam…
This study aims to determine the effect of Regional Original Revenue (Pendapatan Asli Daerah) and General Allocation Funds (Dana Alokasi Umum) on Capital Expenditure in Riau Province. The research uses multiple linear regression analysis to assess the extent to which the independent variables affect the dependent variable. The analytical method used in this study relies on secondary data i…
This research was conducted at the RBI Farm in Pekanbaru City with the aim of analyzing the development and contribution of the Rezeki Boemi Illahi (RBI) Farm beef cattle farming business in Pekanbaru City. The Data collection techniques use interviews, observation and documentation with data analysis techniques in the form of reducing, presenting and drawing conclusions which are stated in th…
ABSTRACT This study aims to determine the competition in the printing industry in Pekanbaru City. The data used are primary data and skunder data. The population and sample in the study are the printing industry in Pekanbaru City which amounts to 11 business units. This study uses quantitative descriptive analysis to determine the business competition conditions of the printing industry in Pek…
ABSTRACT The 1945 Constitution of the Republic of Indonesia states that a good and healthy living environment is a human right and constitutional right for every Indonesian citizen. According to Law Number 32 of 2009 concerning Environmental Protection and Management, the State, entrepreneurs and all stakeholders are obliged to carry out environmental protection and management in the implem…
ABSTRACT This research aims to examine the effect of environmental costs, environmental performance, the board of directors, and independent commissioners on financial performance. The population of this study includes mining companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The sample was selected using a purposive sampling method. The data used in this study are …