ABSTRACT The chemical industry in Indonesia is experiencing rapid growth, increasing the need for supporting materials such as cumene, which is currently still imported from other countries. Cumene (C9H12) is an aromatic compound resulting from the reaction of propylene and benzene, has a colorless liquid form and is an important material in the petrochemical industry. By using the PBE-1 z…
ABSTRACT Propionic acid is a chemical that is widely used as an animal feed preservative, herbicide and food preservative. Propionic acid is also used in the manufacture of calcium and sodium propionate as an additive for preservatives. Propionic acid products have a fairly wide market so demand will definitely increase from year to year, but availability in Indonesia is still not there. In 20…
ABSTRACT This study aims to analyze the effect of Competence and Self-Efficacy on the Career of Teacher Movers in Toba Regency, with Organizational Culture as an Intervening Variable. This research was conducted at the Education Office of Region VIII of North Sumatra Province and Education, Youth and Sports Office of Toba Regency. The population in this study consists of 49 Teacher Movers …
ABSTRACT The objectives of this study were (a) to analyze how the comparison of the potential competitiveness of tea exports of Indonesia, China, India, Sri Lanka, and Kenya in the international market in terms of comparative advantage and (b) to analyze the position of tea exports of the five countries in the international market whether they tend to be exporters or importers and (c) to a…
ABSTRACT This study aims to examine the effect of Fixed Asset Intensity, Thin Capitalization, and Transfer Pricing on Tax Avoidance in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. The data used in this study are secondary data obtained from the annual reports of consumer non-cyclicals companies listed on the IDX. The da…
ABSTRACT This study aims to examine the influence of compatibility, competitive pressure, and government support on the adoption of cloud accounting. The population in this study is all MSME actors in the food industry in Pekanbaru. The sample selection used purposive sampling technique with 341 samples. The type of research data is primary, and the data collection technique uses a questio…
ABSTRACT This study aims to analyze the effect of Capital Intensity, Thin Capitalization, institutional ownership, dan political connections on Tax Avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2023 period. Tax Avoidance is measured using the Cash Effective Tax Rate (CETR) method. The research sample consists of 87 companies selected throu…
ABSTRACT This study aims to determine the effect of overconfidence, risk tolerance, herding and financial technology on cryptocurrency investment decision making. The sampling technique used the purposive sampling method, data collection used is documentation. The sample in this study amounted to 100 respondents in Indonesia. The data analysis technique used is multiple linear regression. …
ABSTRACT This study aims to examine and analyze: (1) the influence of ESG disclosure, (2) financial health level, and (3) independent commissioners on tax aggressiveness, and (4) its impact on firm value. This research is a quantitative study. The population in this study comprises 125 consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) from 2021-2023. The …
ABSTRACT This study aims to estimate the economic losses due to traffic congestion in Pekanbaru City, in terms of fuel expenditure (BBM), loss of income, and the Willingness to Accept (WTA) value of motorists. The research approach used is descriptive quantitative with an infinite population and a sample size of 150 respondents obtained through the Cochran formula. Data collection was done thr…
ABSTRACT This study aims to analyze the supply chain of fresh fruit bunches (FFB) and its relationship with the welfare of independent oil palm farmers in Pagaran Tapah Darussalam District, Rokan Hulu Regency. The method used is descriptive quantitative with purposive sampling technique. Data sources consist of primary data obtained through questionnaires and interviews with 50 independent…
ABSTRACT This study aims to analyze the impact of monetary policy on income distribution in Riau Province, with a primary focus on the real interest rate and inflation variables. Income distribution is measured using the Gini Coefficient, while secondary data used in this study was obtained from the Central Statistics Agency (BPS) and Bank Indonesia for the period 2005-2023. The analysis m…
ABSTRACT This research was conducted to analyze transfer pricing, independent commissioners, and capital intensity on tax aggressiveness. The data used are secondary data with financial reports listed on the IDX in 2021-2023. The sample selection in this study used the purposive sampling method which obtained the number of samples used in this study was 73 samples. The method used in this …
ABSTRACT This research aims to determine the influence of green banking, corporate social responsibility and company size on company value. The population in this study are banking companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The sampling technique in this research used a saturated sample technique which obtained a sample of 141 companies. The type of data used i…
ABSTRACK In Teluk Rimba Village, Koto Gasib Subdistrict, Siak Regency, there are honey bee (Apis mellifera) businesses. These consist of five owners: Depra Group and Abdullah Madu Riau, established in 2020, and Young Daffa Madu, Madu Munthe Family, and Tunas Mekar, established in 2024. The bee hives are located in the Industrial Plantation Forest (HTI) area of PT. Arara Abadi, Minas-Rasau …
ABSTRACT The business world is growing very rapidly so that it becomes a challenge and threat for business actors to win the competition, this is due to the existence of creative and innovative ideas. The more advanced the business world, the tighter the competition, especially competition from similar companies and making companies more motivated in order to win business competition, main…
ABSTRACT This study aims to identify the characteristics of farmers, analyze the perception of farmers towards services, and analyze the satisfaction of farmers with the services of KUD Makarti Jaya in Kumain Village, Tandun District, Rokan Hulu Regency. Sampling was done using a simple random sampling method with random selection. The data was analyzed using descriptive analysis, Importa…
ABSTRACT This study aims to analyze employee performance at Koperasi Produsen Kusuma Bakti Mandiri by identifying levels of work motivation, work ability, and employee performance as well as their interrelationships. The research was conducted using a census of 24 active cooperative employees in Desa Sialang Kubang, Kampar, with a quantitative descriptive approach and purposive sampling t…
ABSTRACT Ammonia is a chemical compound with the molecular formula NH₃, consisting of one nitrogen atom and three hydrogen atoms. It is produced using hydrogen obtained from the cracking of light naphtha and nitrogen gas extracted from the air. With rising global demand, the development of an ammonia plant holds strong potential to create job opportunities and boost the country’s foreign e…
ABSTRACT Surfactant production in Indonesia reaches 70,000 tons/year, which is still insufficient to meet national demand, so Indonesia remains dependent on imports. Surfactant imports in Indonesia have increased by 8.15% per year, indicating a significant increase in surfactant demand. According to BPS data from 2020, surfactant imports in Indonesia reached 20,000 tons per year. Hydrogenated …