This research is motivated by the low literacy levels of students in English language learning, particularly in the reading element. Several factors cause this: a) an inappropriate learning approach, b) monotonous learning media that fail to engage students in understanding the content, and c) limited literacy resources in the learning process. Concerning this, this research aims to produce an …
ABSTRACT This study aims to analyze the factors that affect foreign portfolio investment (FPI) in Indonesia. This research is motivated by the discovery of a phenomenon where there is a downward trend in portfolio investment and is not in line with the gross domestic product which has increased. This is not in accordance with asset demand theory and Harry Markowitz theory. The research method …
ABSTRACT This study aims to analyze the impact of the existence of the Muara Fajar Waste Disposal Site (TPA) in Pekanbaru on the income of the surrounding community. The research method employed is a qualitative approach, with data collection through in-depth interviews with community members involved in activities at the TPA, including scavengers, waste managers, and other economically im…
ABSTRACT Fish farming in floating cages has become one of the primary sources of income for fishermen in the tourism village of Buluh Cina. However, various challenges such as fluctuating selling prices, limited capital, and environmental factors continue to affect the effectiveness of this business. Therefore, this study aims to analyze the effectiveness of fish farming management in supp…
ABSTRACT This study aims to determine the condition of MSMEs in Sungai Gelombang tourist attraction, visitor activities and the role of the existence of Sungai Gelombang tourist attraction in the development of MSMEs in Salo District, Kampar Regency. The population in this study includes all MSME actors, visitors, and tourist attraction managers. The sample in this study amounted to 55 MS…
ABSTRACT This study aims to determine the effect of Profitability, Capital Intensity, Leverage, and Inventory Intensity on the Effective Tax Rate (Empirical Study on Energy and Basic Materials Sector Companies listed on the Indonesia Stock Exchange in 2020-2023). The population in this study were all Energy and Basic Materials sector companies listed on the Indonesia Stock Exchange in 2020-20…
ABSTRACT This research aims to test and analyze influence variable enterprise risk management (ERM), sustainability report, and dividend policy on firm value in the financial and banking sector listed on the Indonesia Stock Exchange. The population in this study was 104 companies sector finance and banking listed on the Indonesia Stock Exchange for the 2021-2023 period. Sample study chosen…
ABSTACT Audit report lag is one of the indicators of the efficiency of a company's financial reporting. The faster the report is delivered, the more useful and predictive it is for internal and external users. This study aims to test and analyze the effect of independent commissioners, leverage, company size, and auditor industry specialization on audit report lag. The population in this s…
ABSTRACK This study aims to determine the effect of the Whistleblowing System, Audit Committee, and Internal Audit on Fraud Disclosure (a case study on Banking Companies Listed on the Indonesia Stock Exchange for the 2021–2023 period). The analysis used in this research includes classical assumption testing and multiple linear regression. The sampling method used is purposive sampling, w…
ABSTRACT This study aims to examine the effect of Transfer Pricing, Capital Intensity, and Firm Size on Tax Avoidance (An Empirical Study on Mining Sector Companies Listed on the Indonesia Stock Exchange for the Period 2021–2023). The population in this study consists of mining sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period. The sampling technique u…
ABSTRACT Tax avoidance is a crucial issue in the world of taxation because it has a direct impact on state revenues. Tax avoidance is carried out by companies to minimize the tax burden through strategies that are still within legal limits, but often conflict with the effectiveness of fiscal compliance. This study aims to determine the effect of profitability, leverage, capital intensity, …
ABSTRACT This study aims to determine the influence of political connections and executive compensation on audit fees on Healthcare and Basic Material sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. This research is a quantitative study that uses secondary data, sourced from annual reports and financial reports disclosed on Indonesia Stock Exchange and the comp…
ABSTRACT This study aims to examine the effect of family ownership, audit committee and directors' reputation capital on auditor choice. The population of this study is industrial sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023. This research is a quantitative study that uses secondary data, which is sourced from annual reports and financial reports a…
ABSTRACT Firm performance is the condition of a company during a certain period due to the company's operational activities. Stakeholders tend to support good firm performance, because it can provide opportunities for companies to offer better products or services and have more competitive and superior prices. This study aims to analyze the effect of ownership structure consisting of insti…
ABSTRACT This study aims to determine the influence of good corporate governance, board interlock, and woman board on firm performance in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. This research is a quantitative study that uses secondary data, sourced from annual reports and firm reports disclosed on Indonesia Stock Exchange and th…
ABSTRACT This study aims to analyze the influence of Internal Control System, Presentation of Financial Reports, Accessibility, and Human Resource Competence on Accountability of Regional Financial Management in Regional Apparatus Organizations (OPD) in Pekanbaru City. The research method used is quantitative with data collection through questionnaires. The research sample consisted of 99…
ABSTRACT This research investigates the influence of corporate governance, corporate social responsibility, and intellectual capital on financial performance. The study targets energy companies listed on the Indonesia Stock Exchange between 2021 and 2023. A purposive sampling method was applied, resulting in a selection of 54 companies. Data were analyzed using multiple linear regression. The …
ABSTRACT This research aims to determine the influence of Whistleblowing System, Internal Control System and Organizational Culture on Fraud Prevention. The population in this study is the Regional Apparatus Organizations of the Pekanbaru City Government with a total of 47 Regional Apparatus Organizations. The sampling technique in this research uses purposive sampling technique. This research…
ABSTRACT The CWR-01 AKSI ADB UNRI Physical Construction Project, specifically the Health Studies Complex Lecture Building, recorded a progress of 70,381% by the end of October 2023. However, according to the initial plan, the project should have reached 100%, resulting in a deviation of 29,618%. Therefore, it is necessary to identify the risks associated with the delay. This study aims to iden…
ABSTRACT Global warming caused by increased concentrations of greenhouse gases (GHGs) requires mitigation efforts from various sectors, including the office sector. This study aims to identify and analyze the carbon footprint generated from the direct and indirect activities of the Head Office of PT Bumitama Gunajaya Agro, located in South Jakarta. The method used refer…