ABSTRACT Abstract: This study aims to analyze the influence of demographic factors, the selfassessment system, and love of money on the tax compliance of individual nonemployee taxpayers. The population in this study includes individual non-employee taxpayers registered at the Pekanbaru Tampan Tax Office (KPP Pratama Tampan). The sampling technique used is purposive sampling, with a total …
ABSTRACT This study aims to determine the effect of Current Ratio, Debt to Assets Ratio and Total Assets Turnover on Return on Assets in Pharmaceutical companies listed on the Indonesia Stock Exchange in 2017-2023. The population in this study includes Pharmaceutical companies listed on the Indonesia Stock Exchange in 2017-2023 totaling 12 companies, to test the hypothesis in this study using m…
ABSTRACT The main objective of this study is to determine and analyze the differences in performance between conventional mutual funds and sharia mutual funds using the Risk Adjusted Return method, namely Sharpe, Jensen, Treynor, MSquare and Information Ratio. The population in this study were all conventional mutual funds and sharia mutual funds that were officially registered with the Financ…
ABSTRACT This study aims to analyze the influence of work environment, motivation, and compensation on employee performance at PT. Wahana Tata Griya Pekanbaru. The research background is based on fluctuating and declining employee performance in recent years, which is suspected to be caused by an unconducive work environment, low work motivation, and dissatisfaction with the compensation provi…
ABSTRACT This research aims to influence Foreign Share Ownership on tax avoidance by considering control variables such as profitability, leverage, and company size. This study focuses on mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. Secondary data by looking at the annual reports of Mining Sector Companies listed on the Indonesia Stock Exchange (IDX) in 20…
ABSTRACT This study aims to examine the effect of corporate governance, intellectual capital, and company size on the company's financial performance. The dependent variable in this study is financial performance as measured by Net Profit Margin (NPM). The independent variables in this study are corporate governance as measured by the size of the board of commissioners, the size of independent…
ABSTRACT Shallot (Allium ascalonicum L.) is one of the leading horticultural crops that is highly favored by the public as a cooking spice and is also useful as a traditional medicine. Efforts to increase shallot production still face obstacles, such as pest attacks by the onion caterpillar (Spodoptera exigua Hubner), which can cause yield losses of 32–42%. One of the control strategies …
ABSTRACT A financing institution is a business entity that carries out financing activities in the form of providing funds or capital goods. Financing institutions in carrying out credit agreements adhere to the principle of prudence. The principle of prudence is also known as the 5c principle in financial institutions, its purpose is to consider creditors before entering into a credit agreeme…
ABSTRACT The development of digital technology has affected various aspects of life, including entertainment through applications. One example is the online game Higgs Domino Island, which allows players to use and purchase chips to participate in various types of games. The practice of buying and selling these chips has raised legal concerns, particularly when they hold economic value and are…
ABSTRACT Law No. 46 of 2009 concerning the Corruption Court which was established as one of the institutions that plays a role in eradicating corruption. However, in its implementation, it is not free from internal and external problems as a result of the very strong demands for eradicating corruption from the community. The judge recruitment system, the integrity of judges, the quality of jud…
ABSTRACT During the project implementation, several challenges often arise that can lead to delays or cost overruns. Therefore, an effective control system, such as Earned Value Management (EVM), is needed to integrate time, cost, and progress to monitor the overall project performance. The objective of this research is to evaluate the cost and time of the Physical Development of Package C…
ABSTRACT Methyl Methacrylate is a chemical compound used in various industries such as leather coating, cosmetics, paint, household equipment, polymer, and other industries. Methyl Methacrylate is produced through the oxidation process of Isobutylene. The plant is planned to operate for 330 days per year, running continuously 24 hours per day, with a production capacity of 38,000 tons per year…
ABSTRACT In Indonesia, caprolactam is not yet produced domestically, thus the demand must still be met through imports from other countries. Over the past five years, the volume of caprolactam imports has remained relatively high, ranging between 30,000 and 35,000 tons annually. Caprolactam is produced via the Toyo Rayon Photonitrosation process. This process aims to convert cyclohexane into c…
ABSTRAK Indonesia is one of the developing countries, which continues to experience growth. The need for acrylonitrile is quite large in Indonesia. However, currently, the need for acrylonitrile is used as an intermediate chemical component in the manufacture of acrylic fibers, plastic, synthetic rubber and many other products. The purpose of the preliminary design of this factory is to meet d…
ABSTRACT This research aims to design a Catechol plant from Phenol using the Hydroxylation process with the main tool design for Distillation (T-103).Catechol is a toxic organic compound in the form of a crystalline powder that can be used as an important intermediate in the manufacture of pesticides and medicines. The factory is planned to be located in Cilegon, West Java, under the name …
ABSTRACT Methyl ester sulfonate (MES) is a group of anionic surfactants made through the sulfonation process. Methyl ester sulfonic acid is used to make liquid detergents. In Indonesia, there are not many factories or producers of methyl ester sulfonic acid so that imports are made to meet the needs. Therefore, the processing of methyl ester sulfonic acid is needed to meet the needs of methyl …
ABSTRAC In today’s digital era, the availability of a stable and efficient internet network is a crucial need to support teaching and learning activities in educational environments. SMAN 12 Pekanbaru, as one of the schools implementing technology-based learning, is experiencing issues related to uneven Bandwidth distribution, especially during peak usage hours. This often disrupts access to…
ABSTRACT The use of environmentally friendly materials in construction is an important consideration in efforts to reduce waste, particularly plastic waste that is difficult to decompose. This study aims to investigate the effect of using LDPE (Low Density Polyethylene) plastic waste on the characteristics of paving blocks, particularly in terms of compressive strength and water absorption…
ABSTRACT Terephthalic acid is used as the main raw material for making polyester yarn fiber for the textile industry, as the main raw material for making "polyester chips" as a raw material for making polyester fiber which is useful for textile raw materials, tires, seatbelts, reinforcement and heat-resistant jackets, as polyester filament for polyester yarn raw materials, can be used as a…
ABSTRACT This study aims to describe the character values contained in the Riau Malay Culture Book for grade IV. Character values are attitudes and behaviors that are based on norms and values that apply in society, which include spiritual aspects, personal/personality aspects, social aspects, and environmental aspects. This study is a type of qualitative descriptive research, This study is to…