Lingga regency is an area that has a lot of water sources from water springs, wathershed, and raw water. However the need clean water for community in Lingga regency has not been fulfilled because water supplies are uneven. Community’s need will continue to increase clean water. The condition of water container does not fit the needs of clean water. Then, the authors see the implementation of…
The implementation of the Systematic Complete Land Registration Program (PTSL) has begun in 2017. The implementation of the PTSL Program is carried out in accordance with Ministerial Regulation ATR / BPN Number 12 of 2017 concerning the Acceleration of Systematic Complete Land Registration. The PTSL program aims to accelerate the provision of legal certainty and legal protection of community la…
This research was conducted at the University of Riau precisely in the secretariat of BEM University of Riau. Differences in views between students who follow organizations and students who do not follow the organization that causes authors interested in researching this issue. With the formulation of how the influence of organizational activity on the achievements of the Board of BEM Universit…
ABSTRACT To expand economic growth and development in Indonesia, small and medium enterprises (SMEs) have a very important role. The increasing number of SMEs has caused competition to become even more fierce. Not only that, the existence of SMEs also provides many benefits, one of which is by absorbing a lot of labor, so as to reduce the number of disruptions in Indonesia. Performance measure…
This research is motivated by ulayat land or customary land belonging to villagers of Senama Nenek village controlled by PTP.N V to become oil palm plantation. The problems that arise from this research are what factors are behind the occurrence of village land conflicts Senama grandmother and how to solve the land conflict. Informant research as much as 6 (six) people that is R as informant 1 …
ABSTRACT This research aims to examine the effect of professionalism, competence, and job satisfaction to the tax auditors performance at KPP in the Direktorat Jenderal Pajak Riau. The data in this study is the primary data. The population in this study were the tax auditors who worked at KPP in the Direktorat Jenderal Pajak Riau. The sampling method used in this study saturated method. The sa…
ABSTRACT This research aims to analyze the influence of return on asset, leverage, transfer pricing, and institutional ownership to tax avoidance. The population ini this research are manufacturing companies listed on indonesia stock exchange in 2016-2018. Sampling was done using purposive sampling method, based on data collecting there are 45 manufacturing companies with 135 observation durin…
This research was conducted in Bantan District of Bengkalis, covering five villages, Bantan Timur Village, Bantan Sari Village, Bantar Air Village, Bantan Tengah Village and Ulu Island Village. As for the problems to be investigated in this conflict, firstly, what are the factors causing community conflict with PT RRL in Bantan District ? Second, how is the community effort to reject PT RRL? Th…
This research aims at inovating folklore story book of " Ikan Sakti Sungai Janiah" and finding out its properness. The story book was designed by using coreldraw7. Model 4D was used as research method by using four stages; those are define, design, develop and dessiminate, but it was only limited until the third stage. The data of this research was taken from a valid design-expert-instrument, a…
ABSTRACT This study aims to analyze the effect of tax planning and CSR (corporate social responsibility) on company value. This study also aims to analyze the role of moderation of the transparency of the influence of tax planning and CSR on the value of financial service companies listed on the Indonesia Stock Exchange in 2014-2018. The dependent variable is measured using Tobins' Q. Data is …
This study aims to identify and describe the mathematics literacy skills on grade V elementary school students. This study was conducted in one of the primary schools in Pekanbaru on 12 February 2020 and 6 March 2020. This type of research is qualitative study. The study results concluded into three level of mathematics literacy achievement on grade V elementary school students. Based on the st…
This research was conducted in SD Marginal Pokjar Cerdas 1 in Kecamatan Tenayan Raya Kelurhan Sail Kota Pekanbaru. The formulation of the problem are (1) how is the representation of pokjar cerdas 1 as a marginal school (2) what is the effort of school to keep the process of teaching and learning. The purpose of research (1) to know the reresentatin of pokjar cerdas 1 as a marginal school (2) t…
ABSTRACT This study aims to examine: 1) the effect of gender on the interest of accounting students to have a career as a public accountant, 2) the effect of financial rewards on the interest of accounting students to have a career as a public accountant, 3) the influence of the work environment on the interest of accounting students to pursue a career as a public accountant, 4) the effect of …
ABSTRACT To expand economic growth and development in Indonesia, small and medium enterprises (SMEs) have a very important role. The increasing number of SMEs has caused competition to become even more fierce. Not only that, the existence of SMEs also provides many benefits, one of which is by absorbing a lot of labor, so as to reduce the number of disruptions in Indonesia. Performance measure…
Mudskipper (Periophthalmus minutus) is a type of fish which its habitat was in the muddy shore of the mangrove area. This study aimed to observe the effect of different hydrolysis time on the fish protein hydrolyzate with the addition of alcalase enzymes, to determine the optimum hydrolysis time to produce a high quality of fish protein hydrolyzates, and to describe the characteristics of the f…
This study aims to identify and describe student’s critical thinking skills in mathematics learning curriculum 2013 class V SDN 59 Pekanbaru. This research was conducted on January 22, 2020. Research subjects totaled 35 students consisting of 19 male students and 16 female students. This type of research is qualitative research. Data collection instruments in the form of test questions consis…
Abstract This study aims to find out the rewards given by teachers in mathematics learning of fifth grade students of SD Negeri 184 Pekanbaru and describe the rewards given by teachers in learning mathematics of fifth grade students of SD Negeri 184 Pekanbaru . This research was conducted in class V SD Negeri 184 Pekanbaru on Jl. Putri Tujuh Pekanbaru. The activity was carried out in odd seme…
One of the problems in writing is errors in the use of spelling. This spelling is important because it is a rule that must be applied in writing. This study aims to determine the use of capital letters in the summary section of the thesis students of PGSD graduating in 2019. The research method is quantitative descriptive. Based on the results of the study, from13 of the rules of use of capital…
ABSTRACT This research was aimed to examine emprically the effect of several factors on the application of good governance. These factors are Government Apparatus Competency, Community Participation and Government Internal Control Systems. The population that will be used in this research are village goverment in Pelalawan district. The method used was proportional stratified random sampling b…
The background of this research is the lack of student attention and students’ lack of active participation in the learning procces. This study aims to determine the effect of the game “Tuju” on the results of learning mathematics and to determine the differences in learning outcomes of mathematics between students who are taught throught the game “Tuju” and by using conventional meth…