ABSTRACT The increasing urgency of global water issues has pushed companies to enhance transparency in disclosing their environmental transparency, particularly industries with intensive water use. This study aims to investigate the effect of water disclosure on financial performance in consumer non cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the period 2018-202…
ABSTRACT This research aims to examine and analyze: (1) the effect of carbon emission disclosure on company value, (2) the effect of green accounting on company value, (3) the effect of carbon emission disclosure on company value moderated by profitability, and (4) the effect of green accounting on company value moderated by profitability. The population of this study consists of transport…
ABSTRACT The study of the accuracy of audit opinions is important, as audit opinions determine public trust in financial statements. Inaccurate opinions can disadvantage stakeholders, so the results of this study are expected to provide input for improving audit quality. This study aims to determine the effect of audit conditions, Materiality Judgements, professional skepticism, and audit …
DINA AUFA RANGKUTI The study on tax evasion is necessary to reveal the factors responsible for it and its effect on state revenue. This research can also provide an overview of taxpayer behavior in fulfilling their tax obligations. This study aimed to determine the effects of tax understanding, the tax system, tax penalties, and tax fairness on tax evasion among individual taxpayers regist…
ABSTRACT This study aims to analyze the effect of regional taxes and regional levies on the economic growth of Pekanbaru City for the period 2011–2024. Regional taxes and levies are essential components of Local Own-Source Revenue (PAD) that play a strategic role in supporting regional development financing and driving local economic growth. The research employs a quantitative approach w…
ABSTRACT Sago starch is a local source of gluten-free carbohydrates and has the potential to replace wheat flour. However, its use in food products such as steamed brownies is still limited due to its tendency to have a hard texture because of its high amylose content. One improvement effort has been made through physical modification of the starch using the heat moisture treatment (HMT) m…
ABSTRACT Bird’s eye chili (Capsicum frutescens L.) is one of the most important vegetable commodities in Indonesia with high economic value, yet its productivity in Riau Province decreased by 822 tons from 2022 to 2023, indicating the need for more effective cultivation technologies. Fertilization combined with the application of rice husk biochar is considered a promising approach to improv…
ABSTRACT Tomato (Solanum lycopersicum Mill.) is a high-value horticultural commodity that requires specific cultivation management, particularly concerning nutrient availability. Potassium (K) is one of the essential macronutrients influencing tomato growth and productivity. Inceptisol soils, which are widely distributed in Indonesia, are characterized by low potassium content, necessitating f…
ABSTRACT Shallot (Allium ascalonicum L.) is a high-value horticultural commodity widely used as a cooking ingredient, industrial raw material, and a source of income for farmers. However, its productivity remains limited due to declining soil fertility and suboptimal fertilization practices. This study aimed to evaluate the effects of vermicompost, NPK fertilizer, and their interaction on the …
ABSTRACT Oil palm (Elaeis guineensis Jacq.) is an important commodity for the national economy through the production of edible oil, industrial oil, and biodiesel. Increasing global demand drives the expansion of planting areas to diverse topographic areas, including highlands. This study examines the development of oil palm vegetative organs at three altitudes: 0–100 masl (K I), 101–…
ABSTRACT Rice (Oryza sativa L.) is the main food source for the Indonesian people, so increasing its production is crucial to meet national food needs. Declining rice production often occurs due to attacks by plant pests, one of which is the stink bug (Leptocorisa acuta Thunberg). This pest control generally uses synthetic insecticides that have the potential to cause resistance and have negat…
ABSTRACT Magnesium (Mg) is one of the essential nutrients present in limited quantities in peat soils. Its availability varies depending on peat depth, decomposition level, and land use. However, information regarding the spatial distribution of Mg in peatlands remains limited, necessitating a spatial approach for accurate estimation. This study aimed to identify and map the distribution of so…
ABSTRACT This study aimed to determine the effective concentration of organic solvent-based Piper aduncum L. leaf extract against the mortality of diamondback moth (Plutella xylostella L.) larvae under laboratory conditions. The experiment was conducted using a Completely Randomized Design (CRD) with five concentration treatments (0%, 0.25%, 0.5%, 0.75%, and 1%) and four replications, resultin…
ABSTRACT The aims of this study were (1) To describe the marketing functions, marketing channels, and marketing institutions of rice farming in Kinali Village, Kuantan Mudik Subdistrict; and (2) To analyze the marketing costs, marketing margins, marketing profits, marketing efficiency, and farmer’s share of rice farming in Kinali Village, Kuantan Mudik Subdistrict. The research method us…
ABSTRACT Infill walls in reinforced concrete (RC) frame structures are generally classified as non-structural elements and therefore are often disregarded in structural design. However, their presence significantly contributes to the overall strength and stiffness of the structure. This study aims to compare the seismic performance of RC frame structures with and without infill walls in ac…
ABSTRACT Masonry walls in buildings are generally classified as non-structural elements and are therefore not accounted for in the structural design. In buildings with soft-story characteristics, neglecting the effect of masonry infill walls needs to be studied further, since soft-story behavior can increase the vulnerability of the structure during an earthquake. A soft story occurs when …
ABSTRACT Overall Equipment Effectiveness (OEE) is a key indicator for evaluating machine effectiveness in the manufacturing industry, including the sheeter (paper-cutting) machine at PT. Riau Pulp and Paper (PT. RAPP). The sheeter machine functions to cut large paper rolls into sheets according to production requirements, with a focus on precision and efficiency. OEE consists of three main com…
ABSTRACT Javanese culture has a complex family genealogy system, covering up to 18 levels of ancestors and descendants, as well as various horizontal terms such as siblings, uncles, and cousins. This complexity often makes it difficult for younger generations to understand their kinship relationships. This study implements a Depth First Search (DFS) algorithm combined with a Rules Engine to au…
ABSTRACT The livestock sales process at Sumber Makmur Farm was previously carried out manually, which caused difficulties in promotion, transactions, and data management. This research aims to design and develop a web-based livestock sales application using the prototype method to simplify the sales process and improve data management efficiency. The application provides detailed livestock inf…
Juvenile delinquency is a complex phenomenon that encompasses psychological, sociological, and cultural dimensions. In Japan, this issue often appears in the form of ijime (bullying), including verbal, social, and cyberbullying. Contributing factors such as academic pressure, expectations for conformity, and insufficient intervention from schools have intensified the problem. The Japanese drama…