The purpose of this research is to design and develop comic media as an environment-based learning media in social studies subjects for grade IV elementary school and to test the validity of the developed comic media. This research was conducted at the FKIP Elementary School Teacher Education Campus of the University of Riau in October 2019 to January 2020. This type of research is a research d…
ABSTRACT The purpose of this study is describing the characteristics of individual farmers, analyzing the communication network of the agents who play a role in spreading information and finding out the personal characteristics of the farmers who are related in forming a communication network. Gunung Toar is a district which is famous for its rubber plantations can be seen from the consistenc…
This study aims to determine the effect of-based interactive media adobe flash on the ability to listen to PGSD 2018 FKIP students of the University of Riau. The subjects of this study were 38 students consisting of 36 female students and 2 male students. The method used in this study is the method of pre-experimental design with one group pretest-posttest design and instruments data collection…
This research aims to develop, know the feasibility test, see teacher responses and student responses to Miss PPL learning media (Advanced Microsoft Power Point) at Primary School. Media development using Microsoft Power Point 2010 applications. The method used is a development method with an ADDIE model (Analysis-Design-Develop-Implement-Evaluate). The data obtained were analyzed descriptively…
ABSTRACT This study aims to determine the effect of owner education, owner's accounting knowledge, company culture, business age, business scale and accounting training on the use of accounting information at MSMEs with environmental uncertainty as a moderating variable. The data used in this study are primary data, with questionnaires as instruments. The method used for sample selection is pu…
ABSTRACT This research aims to determine the effect of government accounting system, Leadership Style, and Organizational Cultur on the implementation of good governance in the village government in Kampar Regency. This research uses primary data with a questionnaire. The population used in this research was the Village Government in Kampar Regency, which totaled 242 villages. The sample was d…
ABSTRACT This research aims to determine the effect of village financial management, organization commitment, and role of the village representative board on the implementation of good governance in the village government in Siak Regency. This research uses primary data with a questionnaire. The population in this research was the village government in Siak Regency which totaled 122 villages, …
ABSTRACT This research aims to determine (1) how the influence of compensation suitability on the tendency of accounting fraud (2) how the influence of information asymmetry on the tendency of accounting fraud (3) how the influence of accounting rule compliance on accounting fraud tendencies (4) how the influence of individual morality towards accounting fraud (5) how the influence of organiza…
ABSTRACT This research to analyze the effect of KAP size, audit delay and audit opinion, on the change of auditor switching with management change as variable moderating. The data used in this research is secondary data. The population in this study are manufacture companies listed on the Indonesia Stock Exchange in period 2016-2018. Sampling research is obtained by using purposive sampling me…
ABSTRACT This research analyzed the effect of firm size, auditor’s opinion, and public accounting firm’s reputation on audit delay with auditor switching as a moderating variable at manufacture companies listed on Indonesia Stock Exchange in the 2016—2018 period. The data collection of this research was done by using purposive sampling method using 74 samples out of 179 researched compan…
ABSTRACT This research are aimed to examine (1) effect of accounting information quality on trade credit, (2) effect of profitability on trade credit, (3) moderating role of inventory liquidation cost on the effect of accounting information quality on trade credit and (4) moderating role of inventory liquidation cost on the effect of profitability on trade credit. Research sample are 10 manuf…
ABSTRACT This research aimed to examine (1) effect of accounting information quality and financial distress on trade credit, (2) moderating role of inventory liquidation cost on the effect of accounting information quality and financial distress. Research sample are 19 companies in Manufacturing, Mining, and Agriculture sectors listed in Indonesia Stock Exchange (IDX) 2014-2017. This research …
ABSTRACT The purpose of this research aims to determine effect of profitability, leverage, and environmental performance towards Carbon Emission Disclosure. The research population was 139 manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2018 period. Samples were determined by using purposive sampling method and the type of data used is secondary data. Data analysis w…
Abstract This study aims to determine community participation in village development planning and related factors in Sibuak Village and Pagaruyung Village. Sources of data obtained by interview with questionnaires and documentation. This research uses descriptive statistical analysis in the form of frequency distribution. The results of this study indicate that the level of community particip…
The purpose of this study was to determine the level of poverty of rural communities in Rokan Hulu district by using Primary and Secondary data, using the Slovin formula to find the number of samples representing the total population in 97 respondents who represented the entire population of rural communities in Rokan Hulu Regency. Data collection was carried out using data obtained from releva…
Based on economic theory, that investment and trade balance is one of the key of economic growth in Riau Province, in addition to household consumption expenditure and government expenditure. Therefore, the magnitude of the economic growth will simultaneously affect unemployment. This research aims to determine the influence of investment and balance of trade on economic growth as well as unemp…
Abstract This study aims to analyze the contribution of entertainment tax as one of the sources of original income of the city of Pekanbaru. In this study using secondary data obtained from BAPEDA (Regional Revenue Agency) Pekanbaru City and the Central Statistics Agency (BPS) Pekanbaru City. Then the data analysis tool is contribution analysis and simple linear regression. Based on the rese…
This research aims to determine the causal relationship between BI Rate and inflation in Indonesia from 2009-2019. The variables used in this research are the BI Rate and inflation. The data used in this research is monthly data from January 2009-December 2019. The analysis model used in this research is Vector Error Correction Model (VECM) that is processed by using E-Views 10. From the test…
This research aims to determine how much the influence of Federal Reserve Interest Rate, Inflation and Rupiah Exchange Rate on Composite Stock Price Index in Indonesia Stock Exchange. The data uses in this study are annual data from 2000-2019. The analytical method used is descriptive quantitative and analyzed partially or simultaneously with multiple linear regression OLS approach which is pro…
Abstract This study aims to determine the effect of Minimum Wages and Education Level on Labor Absorption in Riau Province. The data used is time series data for the period 2000-2018. The analytical method used is multiple linear regression. The results of the study obtained are the minimum wage and education level simultaneously affect the employment of R2 with 81.3% while 18.7% is influenced…