ABSTRAK The company is an organization that brings together people who are commonly referred to as employees or employees to carry out household activities for the company's production. Almost all companies have the goal of maximizing profits and value for the company, and also to improve the welfare of owners and employees. Productivity is the main indicator for the progress of a company, so …
GOOD TOURISM GOVERNANCE DALAM PENGEMBANGAN OBJEK WISATA PANTAI LUBUK DI DESA LUBUK KECAMATAN KUNDUR KABUPATEN KARIMUN PROVINSI KEPULAUAN RIAU TAHUN 2019 – 2020 Oleh: SYAIKO NOVRIAN Email:[email protected] Jurusan Ilmu Pemerintahan FISIP, Universitas Riau Kampus Bina Widya, Jl. H.R.Soebrantas KM. 12,5 Simp. Baru, Pekanbaru, 28293 ABSTRAK Pariwisata menjadi salah satu sektor yang…
ABSTRACT This study aims to determine the effect of occupational health and safety (K3), work environment, and work motivation on employee performance at PT. Nagamas Agro Mulia Talikumain Kab. Rokan Hulu. The population in this study includes all employees at PT. Nagamas Agro Mulia Talikumain Kab. Rokan Hulu, totaling 86 people. Primary data were collected using a questionnaire as an instrume…
ABSTRACT This study aims to examine the effect of leverage, dividend policy and corporate social responsibility on firm value. This research was conducted on mining companies listed on the Indonesia Stock Exchange by taking data through the official website of the Indonesia Stock Exchange (IDX), www.idx.co.id and www.finance.yahoo.com. This research was conducted in the period 2016-2020. The p…
ABSTRACT This research was conducted on students of the Faculty of Economics and Business, University of Riau. The purpose of this study was to determine the effect of the use of e-wallet and income to the consumption of students of the Faculty of Economics and Business, Riau University in the Covid-19 pandemic. The population of this study were students of the Faculty of Economics and Busine…
ABSTRACT This study aims to examine the effect of accounting conservatism, sales growth, gender diversity and executive characteristic on tax avoidance. This population of this study is Mining Company listed on the Indonesia Stock Exchange (IDX) in the 2016-2019 period. The research sample was selected using the purposive sampling method. The sample selected in this study was 15 companies and…
ABSTRACT This study examines the effect of corporate social responsibility disclosure, profitability, and dividend policy on firm value with institutional ownership as a moderating variable (empirical study on manufacturing companies listed on BEI for the 2018-2020 period). in this study is a quantitative research that uses secondary data. In this study, the sampled population was 89 manufactu…
ABSTRACT Tax aggressiveness is an activity that involves management by using the weaknesses of applicable regulations to reduce or reduce tax payments by legal or illegal means. This study is to examine the effect of corporate governance, corporate social responsibility and employment protection on corporate tax aggressiveness and its impact on firm value (Empirical Study on Agricultural and M…
ABSTRACT This study aims to examine: the effect of auditor turnover, KAP reputation, audit committee and firm size on audit delay. The population in this study are Real Estate companies listed on the Indonesia Stock Exchange for the period 2017-2019. The sample was determined using the purposive sampling method and a sample of 64 companies was obtained with the number of years observed being 2…
ABSTRACT Village Fund Allocations are funds given to villages originating from the central and regional government financial balance funds to realize the fulfillment of the village's right to carry out its autonomy so that it grows and develops following the growth of the village itself based on diversity, participation, genuine autonomy, democratization, community empowerment and increasing t…
ABSTRACT This study aims to determine the effect of Corporate Social Responsibility, Leverage, Profitability on Tax Avoidance with institutional ownership as a moderating variable (empirical study on manufacturing companies listed in LQ45 in 2017-2020). The data used in this study are secondary data from the annual report. companies listed on LQ45 on the Indonesia Stock Exchange. The method us…
ABSTRACT The study aims to analyze and provide empirical evidence of (1) the effect of KAP measures on audit delays. (2) the effect of audit tenure on audit delay. (3) the effect of the auditor switching on the audit delay. (4) the effect of solvency on audit opinion delay. (5) the effect of profitability on audit delays. The population used in this study is mining companies listed on the Indo…
ABSTRACT The purpose of this study was to examine the effect of Obedience Pressure, Task Complexity, Auditor Experience and Auditor Expertise on Audit Judgment at Public Accounting Firms in Pekanbaru and Padang. The population of this research is all independent auditors/staff working at Public Accounting Firms (KAP) in Pekanbaru and Padang in accordance with the 2021 Public Accounting Firm d…
ABSTRACT This study aims to examine the effect of Tax Administration System Modernization, Tax Knowledge and Taxpayer Awareness on Non-Employee Individual Taxpayer Compliance (empirical study on MSMEs registered at KPP Pratama Pekanbaru Tampan). The population in this study were SMEs registered at KPP Pratama Pekanbaru Tampan. The sampling technique used accidental sampling method. The number …
ABSTRACT The purpose of this study was to determine the effect of the self-asessment system, tax audit, and tax collection on income tax revenue (a case study at KPP Pratama Pekanbaru Senapelan). The population in this study is corporate taxpayers, sampling using a non-probability sampling method with a total of 99 corporate taxpayers but the researchers overestimated the target sample with a …
ABSTRACT This study aims to determine the effect of Management Commitment and Government Support on the Quality of Accounting Information Systems and their impact on the Use of Accounting Information Systems in Medium Enterprises in Kampar Regency. The research method used is a quantitative research method. The population of this research is all Medium Enterprises in Kampar Regency. In this st…
This study aims to determine the fertility level of Dumai coastal waters with chlorophyll-a concentration indicators and to form an e-poster design using the result data on environmental changes in biology subjects for high school students in class X. This research was carried out in the coastal waters of Dumai and at the Laboratory of Fishery Products Technology, Faculty of Fisheries and Marin…
Penelitian ini dilatar belakangi oleh kurangnya media yang variatif untuk pembelajaran IPS di Sekolah Dasar. Berdasarkan hal tersebut maka dilakukan pengembangan media video animasi untuk pembelajaran IPS di Sekolah Dasar agar dapat menarik minat belajar siswa. Media video animasi merupakan sebuah media berjenis audio visual dimana gambar berupa animasi yang dapat bergerak dan dapat memberikan …
This study aims to find out what procedures that carried out in developing karuta media and it already standardized by experts or validators so it’s suitable for medialearning.This study uses a research and development model of R&D using the Sugiyono model. The subjects of this study were 25 students of the Japanese Language Education Study Program level II. The collected data were analyzed u…
Less effective use of learning media resulted in students being less active in the learning process resulting in poor learning outcomes. Abstract concepts often make teachers have difficulty in conveying subject matter, especially momentum and impulse material. The purpose of this study was to determine differences in cognitive learning outcomes in classes that applied learning using experiment…