ABSTRACT Water kefir is a functional beverage that is fermented using kefir grains, water, fruit juice, and sugar. Watermelon fruit can be utilized as an ingredient for making water kefir. This study aimed to determine the sensory and microbiological characteristics of water kefir stored at cold temperatures over varying storage periods. This research was conducted experimentally using a c…
The objective of this study is to empirically examine the influence of Islamic Corporate Governance, Islamic Corporate Social Responsibility, and Financial Leverage on the Financial Performance of Islamic Rural Banks (BPRS). The population of this study consists of 163 BPRS registered with the Financial Services Authority (OJK). The sampling technique employed is purposive sampling, resulting i…
The quality of a sustainability report reflects a company's transparency, efficiency, and governance in meeting stakeholder needs. This study aims to examine the influence of environmental pressure, consumer pressure, investor pressure, employee pressure, and intellectual capital on the quality of sustainability reports (measured using the GRI index and SEOJK guidelines), with financial perform…
ABSTRACT Probiotics are living microorganisms that have the ability to deconjugate bile salts and inhibit pathogenic bacteria. The activity of bile salt deconjugation and the inhibition of pathogenic bacteria need to be carried out on Limosilactobacillus fermentum InaCC B1295 and Pediococcus pentosaceus strain 2397, with and without cellulose microfiber (CMF) hydrogel encapsulation from oi…
ABSTRACT Powder drinks are beverages in the form of granules or particles produced by adding sugar, with or without other permitted ingredients. Noni fruit can be processed into powdered drinks; however, it generally has an aroma and taste that are less favored. To improve acceptability, noni can be combined with other fruits such as sweet orange. This study aimed to determine the best rat…
Auditor performance refers to the outcomes of tasks carried out by public accountants during the audit of financial statements. It encompasses the effectiveness, efficiency, and quality of the work performed by auditors throughout the auditing process. Auditor performance is not solely determined by technical proficiency, but also by the ability to manage oneself and to build effective relation…
This study was conducted with the aim of identifying the impact of Role Ambiguity and Professional Skepticism on Internal Audit Efficiency Through Independence as a mediator. The sample taken from this study were all internal auditors in the Riau Provincial Inspectorate with a total of 57 individuals, these auditors consisted of 35 male individuals and 22 female individuals. This study was impl…
The Regional Revenue Agency (Bapenda) of Riau Province and in collaboration with Samsat Pekanbaru City have adopted an innovation and West Java Province called Samsat GENDONG, the name of the program is Samsat Transaction Pick-up Between Villages (TANJAK). The Samsat TANJAK program is a tax payment service that does not have to come directly to the Samsat office but this program picks up ta…
The management of School Operational Assistance (BOS) funds in educational institutions requires good governance to ensure effectiveness, efficiency, and accountability. This study aims to analyze the implementation of good governance principles in the management of BOS funds at SMK Dirgantara Riau. The principles examined include participation, transparency, accountability, effectiveness …
This research is motivated by the high number of traffic violations in Pekanbaru City, which has contributed to congestion and reduced road safety. Government enforcement efforts through collaboration between the Department of Transportation (Dishub) and the Traffic Unit (Satlantas) are crucial to creating orderly and safe traffic conditions. This study aims to analyze the implementation of…
This research is motivated by the importance of implementing good governance in improving the quality of health services at the Meranti Islands Regency Regional General Hospital, especially due to the geographical challenges of the islands and limited access to health services. Hospital governance is key in ensuring the effectiveness, efficiency, transparency and accountability of hospital …
This study analyzes the implementation of the Rural and Urban Land and Building Tax (PBB-P2) collection in Bengkalis Regency. The PBB-P2 is a tax imposed on land and/or buildings owned, controlled, and/or utilized by individuals or entities, except for areas used for plantation, forestry, and mining activities. The findings of this study indicate that the implementation of PBB-P2 collection…
This study aims to analyze the numeracy achievement reflected in the Education Report (Rapor Pendidikan) of SDN 184 Pekanbaru and compare it with the actual assessment results of students. The numeracy score in the 2025 Education Report shows a figure of 53.33%, which is generally considered to meet the minimum competency. However, assessments conducted on 20 fifthgrade students revealed a…
The education sector in Indonesia continues to experience significant dynamics. One of the key challenges faced by educational institutions, particularly at the junior high school level, is the increasingly intense competition in attracting prospective students. Amid this phenomenon, SMP IT Raudhatur Rahma Pekanbaru has experienced a decline in new student enrollment over the past four yea…
This study was conducted using a quantitative approach with an ex post facto method, aiming to determine the influence of digital literacy and optimism on teachers' profesional competence. The research was carried out at State Elementary Schools in the Selembayung Madani Cluster, Tuah Madani District, Pekanbaru City, involving a sample of 168 teachers, determined using Slovin’s formula with a…
In the Semester Credit System (SKS) scheme, students choose the number of courses and study load they take each semester at an educational institution based on their talents, interests, and learning styles. Therefore, to provide highquality training, program administration must be carried out effectively. The objectives of this study were to: (1) determine the suitability of the SKS program…
Teacher job satisfaction is a fundamental aspect in supporting sustainable education quality. Within Muhammadiyah Schools in Bangkinang, the dynamics between teachers, school leaders, and students pose specific challenges in maintaining a comfortable and supportive work environment. Conflicts arising from differences in interests, teaching styles, or perceptions often lead to a decline in motiv…
ABSTRACT Avocado seeds (Persea americana Mill.) contain antioxidant compounds such as phenolics and flavonoids that can neutralize free radicals and absorb ultraviolet (UV) radiation, making them potential natural active ingredients in sunscreen formulations. This research aimed to determine the optimal concentration of ethanol extract of avocado seeds in relation to its inhibitory concent…
ABSTRACT This study aims to empirically examine the effect of ESG and Independent Commissioners on Tax Avoidance (An Empirical Study of State-Owned Enterprises listed on the Indonesia Stock Exchange in 2021-2023). The research population includes all state-owned enterprises listed on the Indonesia Stock Exchange in 2021-2023, totaling 34 companies. The sample in this study consisted of 19…
Based on the research conducted by Iwan Salih Hamonangan Daulay at the State Islamic Senior High Schools (MAN) in Pekanbaru, it was found that principal supervision and teacher training have a significant impact on teachers' pedagogical competence. Effective supervision by school principals—through structured guidance, coaching, and evaluation—positively contributes to improving teachers ab…