ABSTRACT This research aims to determine the influence of taxpayer awareness on motor vehicle taxpayer compliance, the influence of tax service quality on motor vehicle taxpayer compliance, the influence of tax rates on motor vehicle taxpayer compliance and the influence of financial conditions on taxpayer compliance. This research is a type of quantitative research. The research data sour…
ABSTRACT This research was conducted to analyze the application of accounting information systems, creativity, e-commerce use, and financial literacy on UMKM performance. And the type of data used is primary data with a questionnaire used to obtain data on UMKM in Pekanbaru City, Riau Province. The relationship between variables was tested using SEM (Structural Equation Modeling) analysis.…
ABSTRACT This study aims to examine the effect of Auditor Switching, Audit Opinion, Public Accounting Firm Reputation and Audit Fees on Audit Report Lag (Empirical Study on Property and Real Estate Companies Listed on the Indonesia Stock Exchange in 2021-2024). The sample in this study were property and real estate companies with the sample technique used was purposive sampling so that th…
ABSTRACT This study aims to examine the effect of compensation suitability, financial pressure, individual morality, and organizational culture on accounting fraud tendencies. The data used in the study are primary data collected through questionnaires. The sampling technique uses the purposive sampling method with respondents being managers, internal auditors, and the finance department work…
ABSTRACT Fraud prevention is a crucial aspect in maintaining organizational integrity and accountability, particularly in Islamic banking institutions that uphold the principles of fairness and honesty. This study aims to analyze the influence of good corporate governance, internal control systems, whistleblowing, and anti- fraud awareness on fraud prevention. This research is an empirical s…
ABSTRACT Tax reporting compliance of individuals who carry out business activities and freelance work is one way to maximize domestic tax revenue. This study aims to determine the effect of Tax Socialization, Tax Understanding Level, Taxpayer Awareness, and Tax Sanctions on Taxpayer Compliance. The population of this study is individual taxpayers who carry out business activities and freelance…
ABSTRACT Tax Management is a comprehensive effort made by tax managers in a company or organization to implement management functions so that matters related to taxation from the company or organization can be managed properly, efficiently, and economically, so as to make maximum contributions to the company (Pohan, 2022). This study aims to provide empirical evidence on the influence of firm …
ABSTRACT Defective products are products that have the form of a finished product, but in a condition that is not in accordance with the standards set by the company. Products that experience defects affect the amount of production and production time if the product must be remade. The purpose of the analysis is to find the number of defects, the grade of paper that has defects, the effect of …
The Finishing Department is the final stage of the paperboard product production process, in this area there will be a process of grouping and packaging products based on customer requests. The packaging process has a main machine, namely a pallet packing machine which functions to package products using shrink film plastic material. The packaging process using these tools and materials has…
ABSTRACT The use of steam time and temperature during the preheating and prehydrolysis stages, as well as heating in the cooking process, has a significant impact on the final quality of dissolving pulp (AE). These two parameters result in P-Factors and H-Factors, which are important indicators in determining the quality of dissolving pulp (AE). Understanding the effect of P-Factor and H-F…
ABSTRACT The sedimentation rate in a slurry is the speed at which solid particles settle out of the liquid due to the force of gravity. A dispersant is a dispersing agent used to ensure that the particles in the GCC slurry remain stable, do not clump together, and do not settle. This study aims to determine the effect of dispersant dosage on the sedimentation rate, viscosity, and solid con…
ABSTRACT The manufacturing process of Ground Calcium Carbonate (GCC) involves wet grinding which requires a certain energy known as Specific Grinding Energy (SGE). This energy is critical in achieving the desired particle size and has a direct impact on the quality of the final product as well as the efficiency of the energy used in the process. This study aims to analyze the effect of pow…
ABSTRACT The DA stage is an important stage in the process of increasing brightness because the DA stage is a delignification stage to damage and separate the remaining lignin structure in the pulp. This study aims to determine the effect of temperature and time on brightness, fiber morphology and tensile strength. In this study, the DA bleaching process was carried out using chlorine dioxide …
ABSTRACT Mangrove forests typically grow along coastlines and play a crucial role in protecting coastal areas from sea water-induced abrasion. Rangsang Island is located in a coastal region directly facing the Malacca Strait, making it vulnerable to coastal abrasion and shoreline changes. Google Earth Engine (GEE) is a platform that facilitates research related to shoreline changes caused …
ABSTRACT This study aims to evaluate the reliability of the SPI-3 (Standardized Precipitation Index) generated by Google Earth Engine (GEE) by comparing it with manual calculations using Microsoft Excel, as well as to analyze the correlation between SPI-3 and hotspot occurrences. SPI-3 monitoring is conducted due to the high fire susceptibility of peatlands during drought conditions, highl…
ABSTRACT Unpredictable earthquakes have a major impact on structures, especially without bracing which has low strength against seismic forces. This study aims to analyze the effect of bracing on the natural frequency and dynamic response of SDOF and MDOF structures using the time history method. The dimensions of the structural system modeling refer to data from previous laboratory studie…
ABSTRACT The University of Riau campus area frequently experiences inundation during the rainy season, highlighting the need for effective and sustainable flood mitigation strategies. This study aims to model the hydraulic system of interconnected lakes within the campus area to optimize water retention capacity and reduce flood risk. Data collection included topographic, rainfall, and oth…
ABSTRACT CV. Musbar Mie is a food industry company located on Jl. Arifin Ahmad Gang Pelangi, focusing on the production of fresh noodles and raw noodles for chicken noodles, with a daily capacity of 700 kg. This study uses the Systematic Layout Planning (SLP) method to analyze the production facility layout and recommends the implementation of the 5S method to improve work productivity. The in…
ABSTRACT This research aims to measure production capacity, design facility layouts, and improve working conditions. Based on calculations, it was found that the daily production capacity of UMKM Bumbu Masak Buya can consistently reach 200 kg by following a structured work schedule. Furthermore, UMKM Bumbu Masak Buya does not yet have an organized production area layout or adequate supporting …
ABSTRACT The advancement of Internet of Things (IoT) technology enables the automation of intelligent and efficient office systems. This thesis presents the design and implementation of an IoT-based Smart Office system consisting of two main components: an electronic device control system and an RFID-based employee attendance system. The system employs ESP32 and ESP8266 microcontrollers integr…