This study aims to find out and describe the effectiveness of the budget and realization of Riau Province's regional expenditures from 2007 to 2018 and to know and describe the allocation and proportion of regional expenditure structures in Riau Province 2007 to 2018. Using time series data from regional expenditure realization, regional expenditure budgets and realization regional expenditure …
This research aims to examine how impact growth oppertunity, the interperiod tax allocation and the persistence of profit to the value of companies in manufacturing companies listed on the Indonesia Stock Exchange in the year 2017-2018. Path analysis with SPSS version 22 program is used for data analysis. This specimen sample was taken with the purposive sampling method at a manufacturing compa…
Continuous professional development is a process that must be carried out by each individual nurse in order to maintain and update the development of health services through setting high standards of professional practice. This study aims to determine the need for ongoing professional development activities which include training, seminars, workshops, and formal education for Nursing alumni of …
The purpose of this study is to know the effect of profitability, leverage, fixed asset intensity, and executive compensation on tax avoidance. The population in this study are all state owned companies (BUMN) listed on the Indonesia Stock Exchange (IDX) period 2015-2018. The sampling technique used was purposive sampling, with samples that met the criteria is 15 companies for 4 years with a to…
This research is done to examines that (1) the influence of auditor specialization, audit tenure, dan audit fee on going concern opinion issuance, (2) the influence of institutional ownership at moderating the relationship between auditor specialization, audit tenure, and audit fee on going concern opinion issuance. The Population used in this research is manufacturing companies listed in Indon…
This research aims to examine the effect of Tax Expenses, Foreign Ownership and Tunneling Incentives on Transfer Pricing on manufacturing companies listed in Indonesian Stock Exchange 2015 – 2017. The population in this study is manufacturing companies listed in the Indonesia stock exchange at 2015-2017 as many 146 companie, Sampling was done by purposive sampling method. Based on purposive s…
The purpose of this research was to analyze the effects of personal disturbance, external disturbance and organizational disturbance on the auditors’ independence with the locus of control as an intervening variable in Inspectorate Riau Province. The data used in this research are primary data with questionnaires as instruments. Data was collected by distributing questionnaires given to 45 re…
This research aims to test the influences: Competency, role of village apparatus, Organization Commitment, and Community Participation in Village Fund Management Accountability. Respondent in the study amounted to 70 people who worked in the village pangkalan lesung sub-district and ukui sub-district pelalawan regency. Method of determinantion of the sample using the method of purposive samplin…
Te purpose of this research was to examine the effect of 1) Organizational Commitment, 2) Job Satisfaction, 3) Job Promotion on Turnover Intention intensity. Population is accounting and finance who work in Bank Riau Kepri In Riua Province. The sample all branch office and sub office Bank Riau Kepri In Riua Province of accounting and finance totaling 78 accounting and finance . data analysis me…
The aim of this study are examine the effect of earning management, liquidity, leverage, and firm size to aggressiveness tax on property & real estate in Indonesia stock exchange in year 2015-2018. This study used secondary data with a sample 31 companies listed on stock exchange during the period 2015-2018. Determination of the sample was made by applying purposive sampling method. This study …
This study aims to determine the effect of managerial ownership, leverage and company on earnings management moderated by IFRS cconvergence.The sampling method used in this study was purposive sampling method during the 2015-2017 period in the Indonesia stock exchange in the service sector of the bank sub-sector and the financing institution sub-sector for 138 with three years of observation. T…
This study aims to determine the effect of teacher competence on school productivity, organizational culture on school productivity, teacher competence and organizational culture collectively to school productivity. Research respondents are teachers of State Elementary School in Bangkinang District Kampar Regency they are 83 people obtained by proportionate probability sampling technique. Data …
This research aimed to gain an understanding the process implementation of curriculum based environment policy in SMK Negeri Pertanian Terpadu Provinsi Riau. The sub focus research consist of 1). The programs of excellent in the implementation of curriculum based environment policy, 2). The contribution of school citizens in the implementation of curriculum based environment policy, and 3). The…
The purpose of this research is to know and to analyze the effect of supervision of school principal and teacher work ethic either simultaneously or partially to teacher teaching quality. The Population of this research is teacher of Az Zuhra Elementary School Sinar Mulya Sejahtera Pekanbaru Foundation that amounts to 55 people and will be test by using Sugiono theory. Form of data in this res…
Community empowerment is a model of the program as an effort to overcome the problem of poverty. At the moment, Community Empowerment Program is obligation by all parties either by government or private. Many programs have been created, publications conducted by various parties, programs run have been able to improve the empowerment of program participants. One form of the program is the Integr…
Di Kota Dumai proses penyaluran dana Tunjangan Profesi Guru (TPG) ditemukan beberapa permasalahan seperti, Surat Keterangan Tunjangan Profesi (SKTP) tidak terbit atau terlambat diterima oleh guru karena data dianggap tidak valid di Data Pokok Pendidikan (Dapodik). Keluarnya SKTP yang diterbitkan oleh Kementerian Pendidikan dan Kebudayaan (Kemendikbud) baik dari Direktorat Jenderal (Dirjen)…
The objectives of this research are to find out and analyze the Influence of Job Satisfaction, Organizational Commitment, Leadership and Organizational Culture to Organizational Citizenship Behavior (OCB) together and partially at Dinas Kependudukan, Pencacatan Sipil Pekanbaru. This research type is quantitative approach with survey method. Data analysis have character of statistic/quantitative…
This research is motivated by the many uses of slang on social media especially on social media Twitter. This study describes the forms of slang on social media Twitter, describe the type of slang on Twitter social media and describes the function of slang on social media Twitter. This study used qualitative descriptive method. The data obtained using reading techniques and note taking techniqu…
This study aims to look at the influence of the leadership, strategic planning and learning organization to achieve competitive advantage. The variables of this research is very important to do with increasing competition in the business of E&P (exploration and production) waste injection services. The study was conducted by questionnaire enclosed with total sampling of 40 respondents. The …
This research is based on the series of couplets adapted from Gurindam Dua Belas as a masterpiece of the 2017A force student of Indonesian language and literature education of teacher and education faculty of Riau University, entitled Timbal Balik Antologi Gurindam. This book was published by Azizah in the regency of Malang, Eastern of Java. Data collection techniques in this research using doc…