ABSTRACT This study aims to examine the effect of Financial Stability, Financial Targets, External Pressure, dan Arrogance on the potential for financial statement fraud in state-owned enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023. The dependent variable in this study is the potential for financial statement fraud, measured using the Beneish M-S…
ABSTRACT This study aims to empirically examine the influence of top management support and competence on the success of accounting information systems (AIS) among micro, small, and medium enterprises (MSMEs) in Pekanbaru City in 2025. The population in this study consists of all MSMEs registered with the Department of Cooperatives and MSMEs of Pekanbaru City in 2025, totaling 26,648 MSMEs, wi…
ABSTRACT This study aims to examine the effect of audit delay, audit tenure, audit committee and company size on audit quality at State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. This research is a quantitative study using secondary data derived from annual reports. The population in this study were all BUMN companies for the period 2021…
ABSTRACT This study aims to determine the Influence of Tax Understanding, Tax Socialization and Tax Awareness on Individual Taxpayer Compliance in Fulfilling Tax Obligations (Empirical Study on Individual Taxpayers at KPP Pratama Pekanbaru Tampan). The research method used is a quantitative research method. The population in this study were Individual Taxpayers at KPP Pratama Pekanbaru Tampan …
ABSTRACT The research aims to analyze and provide empirical evidence regarding the influence of institutional ownership, managerial ownership, company size, and audit quality on the integrity of financial statements. The integrity of financial statements is measured using Conservative Accounting. In the research , the sampling technique was purposive sampling with a sample of 44 companies…
ABSTRACT This study aims to analyze the role of village officials in promoting community participation, as well as the implementation of financial management and environmental management in relation to the accountability of village fund management. In the context of regional autonomy, village officials have significant responsibilities in managing village funds transparently and accountably. T…
ABSTRACT This study aims to analyze the influence of organizational readiness, external pressure, and top management support on adoption of cloud accounting among Micro, Small, and Medium Enterprises (MSMEs) in Pekanbaru City. The background of the study is based on the low adoption rate of cloud accounting technology among MSMEs, despite its advantages such as operational efficiency, rea…
ABSTRACT This study aims to analyze the influence of compatibility, complexity, and relative advantage on the intention of Micro, Small, and Medium Enterprises (MSMEs) in Pekanbaru City to adopt cloud accounting. This research method uses a quantitative approach with data collection techniques through distributing questionnaires to MSMEs. Data analysis was conducted using the Structural Equati…
ABSTRACT This research aims to determine the effect of internship experience and soft skills on the job readiness of the 2021 cohort students in the Management Department of the Faculty of Economics and Business at Riau University. This study uses a quantitative approach with multiple linear regression analysis model. The sample size taken from a population of 368 active students, using pu…
ABSTRACT This study aims to analyze the effect of product quality and price on purchasing decisions through brand image on Uniqlo products in Pekanbaru City. The object of this study is Uniqlo products in Pekanbaru City. The population in this study is not known with certainty and the sample used in this study was 100 people. This study uses a quantitative approach with a purposive sampling te…
ABSTRACT This study aims to determine the effect of Live Streaming and Flash Sales on impulsive purchases, with Hedonic Shopping Motivation as an intervening variable for online fashion clothing products in Pekanbaru. The population in this study were residents in Pekanbaru who had purchased fashion products during Flash Sales on online shopping platforms. The sample in this study consiste…
ABSTRACT This study aims to determine the Influence of Competence, Independence, Ethics and Professionalism of Auditors on Audit Quality (Auditors Working in Public Accounting Firms in the Jakarta Region). The research method used is a quantitative research method. The population in this study were Auditors Working in Public Accounting Firms in the Jakarta Region. The sample in this study …
ABSTRACT The purpose of this study is to analyze the influence of Product Packaging Design and Beauty Influencers on Purchasing Decisions, with Brand Image as an Intervening variable on Gogo Tales cosmetic products in Pekanbaru City. The population of this study were all women who had purchased and used Gogo Tales cosmetics in Pekanbaru City. Respondents in this study numbered 100 people …
ABSTRACT Customer satisfaction is customer feedback on the mismatch between previous expectations and the actual performance they feel after use. This satisfaction is strongly influenced by the quality of service provided by the bank. One important aspect of service quality is assurance, which includes security, trust, and employee competence in providing services to customers. So that quality…
ABSTRACT Employee retention is an important issue given the enormous challenges faced by the oil and gas sector, such as work that is often carried out in remote locations, long working hours, and high work risks. Although companies have implemented various policies to support employee welfare. To reduce turnover rates and increase retention, companies need to pay more attention to employees' …
ABSTRACK This study aims to empirically prove the influence of work motivation, work discipline, and work facilities on employee performance. The research was conducted at PT. PLN (Persero) Ulp Duri and used data obtained from the distribution of questionnaires to 54 permanent employees as respondents.The sampling method in this study used saturated or census sampling, because in this stu…
ABSTRACT This study aims to analyze the Global Value Chain (GVC) of Liberica coffee in Kedabu Rapat Village, Kepulauan Meranti Regency, Riau Province, focusing on three main dimensions: input-output structure, geographical scope, and governance structure. Liberica coffee is a leading regional commodity with high export potential, yet it still faces challenges in supply chain efficiency and val…
ABSTRACT This study aims to analyze the influence of Mobile Usefulness, Hedonic Motivation, and Facilitating Conditions on the Behavioral Intention of Micro, Small, and Medium Enterprises (MSMEs) to use QRIS in Pekanbaru. The research uses the UTAUT2 framework with a quantitative approach. Data were collected through questionnaires distributed to 100 MSMEs respondents. The data analysis wa…
ABSTRACT Pedestrian Overpasses (JPO) are essential facilities designed to ensure pedestrian safety when crossing roads, particularly on sections with heavy traffic flow. However, in the city of Pekanbaru, the utilization rate of pedestrian overpasses remains relatively low. This study aims to evaluate the performance and utilization level of pedestrian overpasses based on the 1995 Bina Mar…
ABSTRACT Piping systems are an important element in the distribution of fluids in various industries, such as drinking water, oil, and gas. However, pipes often suffer damage due to natural disasters, corrosion, mechanical failure, or other external factors. This damage can take the form of leaks, blockages, or pipe ruptures, which can cause injury, damage to facilities, environmental pollutio…