ABSTRACT Abstract: This study aims to analyze the influence of demographic factors, the selfassessment system, and love of money on the tax compliance of individual nonemployee taxpayers. The population in this study includes individual non-employee taxpayers registered at the Pekanbaru Tampan Tax Office (KPP Pratama Tampan). The sampling technique used is purposive sampling, with a total …
ABSTRACT This study aims to determine the effect of Current Ratio, Debt to Assets Ratio and Total Assets Turnover on Return on Assets in Pharmaceutical companies listed on the Indonesia Stock Exchange in 2017-2023. The population in this study includes Pharmaceutical companies listed on the Indonesia Stock Exchange in 2017-2023 totaling 12 companies, to test the hypothesis in this study using m…
ABSTRACT The main objective of this study is to determine and analyze the differences in performance between conventional mutual funds and sharia mutual funds using the Risk Adjusted Return method, namely Sharpe, Jensen, Treynor, MSquare and Information Ratio. The population in this study were all conventional mutual funds and sharia mutual funds that were officially registered with the Financ…
ABSTRACT This study examines the influence of visual branding and brand ambassadors on purchase intention for Nike sneaker products, with brand image as a mediating variable. In today's digital marketing era, brand competition in the footwear industry, particularly in the sneaker category, has become increasingly intense. Nike, as one of the dominant players in both global and Indonesian marke…
ABSTRACT This research was conducted with the aim of knowing the Effect Of Perceived Ease Of Use And Perceived Usefulness On Qris Usage Decisions Through Trust In Generation Z In Pekanbaru City. The population studied is Generation Z in the city of Pekanbaru who have utilized QRIS as a payment method.The sampling was conducted using non probability sampling techniques, with a sample size of 15…
ABSTRACT This study aims to analyze the influence of work environment, motivation, and compensation on employee performance at PT. Wahana Tata Griya Pekanbaru. The research background is based on fluctuating and declining employee performance in recent years, which is suspected to be caused by an unconducive work environment, low work motivation, and dissatisfaction with the compensation provi…
ABSTRACT This research aims to influence Foreign Share Ownership on tax avoidance by considering control variables such as profitability, leverage, and company size. This study focuses on mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. Secondary data by looking at the annual reports of Mining Sector Companies listed on the Indonesia Stock Exchange (IDX) in 20…
ABSTRACT MSMEs play an important role in the regional economy, especially in Bengkalis Regency, which has great potential in the manufacturing sector. However, many MSME actors face obstacles in developing their businesses, especially related to limited capital, low utilization of digital technology, and lack of understanding in financial management. This study aims to analyze the effect of ca…
ABSTRACT This study aims to analyze: (1) The effect of independent board of commissioners on sustainability disclosure (2) The effect of gender equality of the board of commissioners on sustainability disclosure (3) The effect of financial expertise of the board of commissioners on sustainability disclosure (4) The effect of media pressure on sustainability disclosure. The population in this s…
Abstract ABSTRAK This study aims to analyze the interest in reading scientific articles of PGSD FKIP University of Riau students. This study aims to analyze the reading interest of students of the Elementary School Teacher Education Study Program (PGSD) FKIP University of Riau towards scientific articles. The background of this study is based on the results of interviews with three PGSD l…
ABSTRACT Mathematics learning at the elementary school level often faces challenges in building an understanding of basic arithmetic concepts. This study aims to discuss the effect of using concrete learning media assisted by digital flashcards on improving the arithmetic skills of grade I students of SD Negeri 04 Pebadaran. The method used in this study is quantitative experiment with pre…
ABSTRACT This study aims to examine the effect of corporate governance, intellectual capital, and company size on the company's financial performance. The dependent variable in this study is financial performance as measured by Net Profit Margin (NPM). The independent variables in this study are corporate governance as measured by the size of the board of commissioners, the size of independent…
ABSTRACT Peanuts are one of the most important food crops after rice, corn, and soybeans in Indonesia. Peanut production in Indonesia is still unstable, however it can be improved by utilizing the potential of Ultisol soils, which are widely distributed across the country. Nevertheless, Ultisol soils have various limiting factors, both chemical and physical. These limitations can be addressed …
Abstract This study aims to develop digital-based flashcard learning media to improve the ability to recognize numbers and count in grade I elementary school students. This digital-based flashcard media was developed using the Research and Development (R&D) research method with the ADDIE model. Validation was carried out by 3 experts, namely material experts obtained a percentage of 93.75%…
ABSTRACT Maize (Zea mays L.) is an important food crop in Indonesia, serving both as a food source and livestock feed. Declining maize productivity is often linked to low soil fertility, especially in marginal soils such as Ultisols. This study aimed to examine the effects and interaction of solid compost and coal fly ash application on maize growth and yield, as well as to determine the o…
ABSTRACT Oil palm (Elaeis guineensis Jacq.) is a major plantation commodity in Indonesia, particularly in Riau Province, due to its high potential for development and its role in producing vegetable oil. As of 2022, Indonesia's oil palm plantation area reached 14.98 million hectares, with 2.85 million hectares located in Riau, accounting for 20% of the national total. Delayed flowering and…
Multiple linear regression analysis is a technique in statistical models that is used to analyze the influence of two or more independent variables on the dependent variable. One of the important assumptions in multiple linear regression analysis is the absence of multicollinearity in the regression model. In this research, the generalized ridge regression method is applied to overcome the prob…
ABSTRACT Clania tertia is a type of bagworm that attacks oil palm plantations in Indonesia. A common bagworm control technique is to use synthetic pesticides that can have a negative impact. The solution offered is to use the entomopathogenic Metarhizium anisopliae rice field isolate as an environmentally friendly alternative. This study aims to obtain the concentration of entomopathogenic fun…
ABSTRACT Oil palm plant is one of the plantation commodities that have an important role in economic activities in Indonesia. Cultivating oil palm plants as monocultures causes the environment more favorable for insect pests to attack the plants. To overcome this, it is necessary to observe the types and populations of pests on palm oil plants. This research aimed to obtain information and…
ABSTRACT Oil palm (Elaeis guineensis Jacq.) is one of Indonesia's main plantation commodities, especially in Riau Province. One of the key factors influencing the productivity of oil palm is the time required for flowering and fruit maturation. This study aimed to evaluate the interaction effects of coal-based fertilizer and NPK fertilizer, and to determine the optimal combination that aff…