ABSTRACT This study aims to determine the feasibility of a digital laundry service industry in Marpoyan Damai District, Pekanbaru City based on non-financial and financial aspects. The theory used in this study is the theory of business feasibility studies. The method used in this study is descriptive quantitative. The types of data used are primary data and secondary data. The population …
Penelitian ini mendefinisikan jenis dan fungsi onomatope dalam cerita komik webtoon Bang Lambe. Penelitian ini merupakan jenis penelitian kualitatif deskriptif. Data pada penelitian ini diambil dari 50 episode pertama webtoon Bang Lambe, Kemudian dianalisis menggunakan teori jenis dan fungsi onomatope yang telah dipostulatkan dari beberapa para ahli. Teknik pengumpulan data pada penelitian ini …
ABSTRACT This study aims to examine the effect of financial distress, audit fees, and audit opinions on auditor switching. This study is a quantitative study using secondary data from financial reports. The population in this study were all State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange for the period 2020-2023. The sample selection in this study used the purposive sampl…
Abstract: This research is a type of qualitative descriptive research entitled Expressive Speech Acts in Andung-Andung Batak Toba. This study describes the form and function of expressive speech acts in andung-andung speech. The data of this study are language units in the form of words, phrases, clauses or sentences of andung-andung in 9 YouTube channels and 7 amateur videos. The data sources …
Abstract: This study aims to describe the level of learning ability of biographical texts of students in experimental classes that use SQ3R learning and control classes that use conventional learning. The method used by the author is experimental research with a quantitative approach. The research design used by the author is between group design , a type of true experiment (pure experiment), n…
This research aims to describe and explain the use of active and passive sentences in the Javanese language dialect of Rokan Hulu, specifically in Pasir Jaya Village. The type of research used is descriptive qualitative, involving the processing of recorded transcriptions and note-taking conducted by the researcher in obtaining and analyzing the data. Based on the data analysis, a total of 65 a…
ABSTRACT This study, based on the Technology-Organization-Environment (TOE) and Unified Theory of Acceptance and Use of Technology (UTAUT) theoretical frameworks, aims to analyze the influence of trust, security, and technology readiness on cloud accounting adoption in Micro, Small, and Medium Enterprises (MSMEs) in the food industry sector in Pekanbaru City. Understanding these factors is…
ABSTRACT This study examines the influence of stakeholder pressure on the quality of sustainability reporting among companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2022. The types of stakeholder pressure evaluated include shareholder, employee, consumer, and media pressure. A quantitative research approach was adopted, utilizing content analysis to assess su…
ABSTRAK This study aims to analyze the stock market reaction to dividend announcements of companies listed in the LQ45 and Jakarta Islamic Index (JII) for the 2021–2024 period. An event study approach was employed with an observation window of five days before and after the announcement. The variables examined were Abnormal Return (AR), Cumulative Abnormal Return (CAR), and Trading Volume Ac…
ABSTRACT This study aims to examine the effect of profit management on financial performance with female directors as a moderating variable. The population in this study consists of mining companies listed on the Indonesia Stock Exchange during the period 2020-2024, totaling 53 companies. This study uses quantitative data and secondary data obtained from Osiris, the website www.idx.co.id, and …
Penelitian ini berfokus pada pengembangan media pembelajaran interaktif berbasis ClassPoint untuk meningkatkan efektivitas proses belajar dan partisipasi aktif siswa. Tujuan ini sejalan dengan tuntutan pembelajaran abad ke-21 yang menekankan keterlibatan peserta didik secara aktif serta integrasi teknologi digital dalam kegiatan belajar-mengajar. Dalam praktiknya, guru kerap menghadapi tanta…
ABSTRACT This study aims to analyze, examine, and test the impact of economic policy uncertainty on cash holdings with financial constraints as a moderating variable in energy sector companies in the Asian region during the period 2018-2024. This study uses panel data regression analysis, with a total population of 233 companies and 1,631 data points. However, after data cleaning, the sample s…
This study aims to determine the relationship between Nearpod-based interactive learning media and digital literacy on the comprehension of writing course material among students in the Indonesian Language and Literature Education Study Program at Universitas Riau. The research employed a quantitative approach with a non-experimental correlational design. The sample consisted of one class of se…
ABSTRACT The Indonesian technology sector demonstrates strong fundamental growth, yet the firm value of companies listed on the Indonesia Stock Exchange (IDX) has experienced a decline in recent years. This study analyzes the influence of capital structure on firm value and the role of the Investment Opportunity Set (IOS) as a moderating variable in 29 technology sector companies on the IDX fo…
ABSTRACT This study aims to analyze the influence of red flags understanding, experience, training, workload, time pressure, and professional skepticism on auditors’ ability to detect fraud. The background of this research is based on the crucial role of auditors in identifying fraudulent actions that can harm organizations, as well as the phenomenon of audit failure cases that have occ…
This research is motivated by the reality that occurs in the field, namely that some students of SMP Teknologi Pekanbaru have not maximized their ability to write poetry, and the method used in poetry writing materials is the lecture method. Therefore, one of the learning media that can be used to achieve active student involvement in the learning process is illustrated word cards aided by song…
ABSTRACT This study aims to examine the effect of the use of information technology, utilization of accounting information systems, human resource competency and product innovation on the performance of MSMEs in Rokan Hilir Regency. The number of samples used in this study is 86 MSME samples and the type of data used is primary data with a questionnaire used to obtain data on MSMEs in Rok…
ABSTRACT Sweet orange is one of the horticultural commodities that is perishable due to its highwater content and continuous respiration and transpiration process after harvest. This condition causes sweet oranges to deteriorate quickly. One effort to reduce fruit damage is by applying an edible coating made from cassava starch. The purpose of this study was to obtain the best concentratio…
ABSTRACT Biodegradable plastic is a type of eco-friendly plastic that can decompose naturally because it was made from organic raw materials such as starch. Starch sources can be obtained by utilizing agricultural waste such as jackfruit seeds. Biodegradable plastics made from starch have low mechanical properties so there is a need for the addition of reinforcers or fillers such as cellul…
ABSTRACT Ice cream is a dairy product that is loved by all ages. It is usually made using cow's milk fat, which can be replaced with plant based milk, namely soy milk, which has the same protein content cow's milk. Ice cream made from mixture of soy milk has less appealing color, so it requires the addition of natural coloring. One of these pandan.This study aims to determine the best conc…