This study aims to determine the effect of Internal Control Systems, Obedience Accounting Rules, Organizational Justice, and Management Morality against Accounting Fraud. The main issues that will be explained by the researcher are as follows: To see how big influence between dependent variable with independent variable. The population in this study are employees who work on SKPD Pekanbaru City…
This research aims to test empirically the influence of Local Revenue, General Allocation Funds, Special Allocation Funds, and the Revenue Sharing Funds to Capital Expenditures. The population used in this study is the Regional Government of Riau with 12 districts / municipal being sampled. The sampling technique is Purposive Sampling. Data collection was carried out from the Local Budget (APBD…
This study aims to examine the effect of firm size of firm age, audit tenure and profit or loss on audit delay with specialization of auditor as moderation variable. This research is conducted on mining companies listed in Indonesia Stock Exchange period 2013-2016. The population in this study are 41 mining companies listed in Indonesia Stock Exchange period 2013-2016. The sample in this study …
This research was aimed to empirically: 1)the influence of managerial ownership to accounting conservatism, 2) the influence of litigation risks to accounting conservatism, 3)the influences of leverage as moderating variable between managerial ownership and accounting conservatism, 4) the influences of leverage as moderating variable between litigatin risks and accounting conservatism. Independ…
This research aims to determine the influence of mudharabah financing and musyarakah financing at the rate of return on assets of Sharia Commercial Banks in Indonesia in the periode of 2011-2015. The population in this research are Sharia Commercial Banks which classified as large in Indonesia, namely PT. Bank Syariah Mandiri Indonesia, P.T Bank Muamalat Indonesia, P.T BNI Syariah Indonesia, P.…
This research was conducted at the Organization of Regional Devices (OPD) in the district government Indragiri Hulu. This research is included in quantitative research. The type of data used in this study is primary data, sampling is done by Purposive Sampling method of sampling technique with certain considerations. These data were analyzed using multiple regression with SPSS Version 22. This …
This study aims to analyze the influence of Human Resource Quality, Internal Control and Utilization of Technology to the Quality of Financial Statements at Dumai District Government. The sample technique used is purposive sampling. The object of this research is OPD Kota Dumai with 81 respondent sample. Methods of data analysis in this study was conducted with multiple linear regression mo…
Heavy metal such as chromium (Cr) is waste from electroplating has negative impact to organism because it’s toxic, hard to degrade, and accumulates in the body of exposed organism. Utilization of algae biomass can be an alternative solution to environmental pollution problems due to heavy metals, because it has an active site and pores on the surface so it can be used in biosorption process, …
Chitin is natural polymer which used in biomedic sector mainly for injury healing, suture and dietery because chitin has antibacterial, antifungal and antiviral properties. Chitin content in natural material can be isolated using deproteinasi and demineralization process. This research objection is to determine demineralization reaction kinetics in chitin isolation with temperature and shrimp s…
Waste has become a difficult problem to overcome worldwide where plastic consumes 40% of the waste. basically plastic is used as a wrapping tool. because the price is cheap, airtight and resistant to changes in plastic temperature so favored by the community while recycling technology is still expensive and the plastic is difficult to be deciphered by bacteria so that plastic waste accumulates.…
Used oil is used cooking oil that is generally not used for cooking or frying. The use of used cooking oil is very dangerous because it can cause various diseases, then the utilization of used cooking oil by way of clarified again for the manufacture of transparent soap. Transparent soap is bar soap with transparent or translucent appearance. In this study, the use of wood charcoal on refining …
Used oil is used cooking oil that is generally not used for cooking or frying. The use of used cooking oil is very dangerous because it can cause various diseases, then the utilization of used cooking oil by way of clarified again for the manufacture of transparent soap. Transparent soap is bar soap with transparent or translucent appearance. In this study, the use of wood charcoal on refining …
Waste has become a difficult problem to overcome worldwide where plastic consumes 40% of the waste. basically plastic is used as a wrapping tool. because the price is cheap, airtight and resistant to changes in plastic temperature so favored by the community while recycling technology is still expensive and the plastic is difficult to be deciphered by bacteria so that plastic waste accumulates.…
Briquettes are biomass-based alternative energy sources. Biomass used in this study is cow dung. The purpose of this research is to utilize cow dung waste as raw material of briquettes, study the effect of using and without using adhesive to briquette’s characteristics and to determine the best briquette composition according to the national quality standard 01-6235-2000. The treatment of…
Power transformer plays a very important role in the electric transmission system to convert the voltage level of the system. An abnormal operation of power transformer can decrease its reliability. The most common cause of abnormal operation in power transformer is oil damage. Markov method is applied using Dissolved Gas Analysis (DGA) test from transformer oil to determine transformer’s ins…
Distribution Network is one of the parts in a power system that has an important role because it deals directly with users, especially the users of medium and low voltage level. Therefore it needs a protection system against abnormal condition to maintain the reliability of the system. The protective equipment analyzed in this article is the overcurrent relay (OCR) and ground fault relay (GFR).…
Based on wind speed data from Meteorology and Geophysics Agency, Indonesia has an average wind speed of about 3-6 m / s. Wind speed can be categorized at low wind speed. So the power station needs a low-speed generator. One solution found from this problem is the development of low speed power plant technology. The wind power plant has an important component of which is a generator which is an …
The increasing need for energy and the depletion of petroleum reserves forces people to seek alternative energy sources. The availability of non – renewables energy sources in the form of fossil fuels is one of the causes of global energy crisis. This phenomenon also affects the global electrical energy sector that is heading for critical threshold because the fulfillment of electrical energy…