The purpose of this research was to determine whether there is a significant effect of Listen- Read Discuss strategy of second grade students of SMA 4 Pekanbaru in comprehending explanation text. This research is a quantitative research using pre-experiment design. The population of this study was grade XI students totaling 594 students, while the number of students who became the research samp…
Non-Alcoholic Fatty Liver (NAFL) is a stage of liver fat accumulation before Non-Alcoholic Steatohepatitis (NASH), which occurs due to excessive fat buildup in the liver. One factor that can contribute to this disease is the consumption of high-fat foods without adequate intake of other nutrients like carbohydrates and proteins. Various efforts are being made to prevent NAFL, including res…
This project discusses the reserve full preliminary term endowment life insurance combined with joint life status. The reserve full preliminary term is a premium reserve calculation using the modified retrospektive reserve. The annual premium is affected by a single premium and annuities-due. The calculation reserve in this paper is based on Balducci’s assumption. Keywords: Retrospektive…
This study aims to determine the effect of rice production, rice consumption, domestic rice prices, international rice prices both partially and simultaneously on rice imports in Indonesia. The data used in this study is time series data, namely 1980-2021. The analytical method used in this study is OLS (Ordinary Least Square). Data sourced from the Central Statistics Agency (BPS), Bank Indone…
This research was conducted in March 2023 in Sungai Apit Village, Sungai Apit District, Siak Regency, Riau Province. The study aims to analyze the gombang fishing technique, the construction of the fishing gear, and the oceanographic conditions of the waters, including current velocity, salinity, and temperature. Additionally, this research evaluates the catch composition of gombang fishing gea…
Background This study aims to analyze the existing conditions of fishermen in Sungai Sembilan District, Dumai City, regarding the use of pompong boats, fishing gear, and their livelihood diversification strategies. The study also explores the fishermen’s knowledge of the importance of boat registration, particularly the Pas Kecil, and the obstacles they face in obtaining the registration docu…
Marination is one of the traditional techniques in culinary processing that was previously used to preserve food ingredients and extend shelf life, but now has an additional function, which is to improve the quality of fish.This study aims to determine the effectiveness of marination using different types of salt on the sensory, microbiological, and chemical value of fresh tilapia, and the best…
The status of fish utilization that is carried out in excess can threaten its sustainability because it threatens the ability to recover fish resources towards extinction. One of the potentials in the fisheries sector is the potential of fisheries in inland waters such as Oxbow Lake. Danau Panjang Hulu and Danau Panjang Hilir are oxbow lakes of the Kampar River that receive fish, including Cypr…
This study was conducted in February 2025 in Pasir Limau Kapas District, Rokan Hilir Regency with the aim of calculating the investment, total costs, revenues, profits, and analyzing the financial feasibility of the crab fishing business. The method used in this study was a survey method with 35 crab fishermen as respondents. The results of the study were that the average investment made by fis…
ABSTRACT This research is a quantitative study that aims to analyze and provide empirical evidence regarding the effect of executive compensation, accounting conservatism, and family ownership on tax avoidance in basic material sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. Tax avoidance is measured using the Cash Effective Tax Rate (CETR). In this stud…
ABSTRACT This study aims to analyze the moderating role of awareness of green accounting in influencing the relationship between campus sustainability and environmental sustainability on entrepreneurship for sustainability. In this context, campus sustainability refers to the university's efforts in integrating sustainability aspects in academic, managerial, and operational activities. Mea…
ABSTRACT This study examines the influence of creditor pressure, community pressure, shareholder pressure, and government pressure on ESG performance in companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. As stakeholders increasingly emphasize corporate sustainability, understanding how these pressures affect ESG performance is crucial for businesses aiming to align with …
ABSTRACT This study aims to determine the effect of ability to compile financial statements, enterpreneurial characteristics, innovation and financial literacy on performance of micro, small and medium enterprises in Kampar district. The population in this study were all micro, small and medium enterprises in Kampar district. The samples in this study were 150 micro, small and medium enterpris…
ABSTRACT This study aims to examine the influence of creditor pressure, government pressure, media pressure, and competitor pressure on ESG performance in companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The population in this study includes companies listed on the Indonesia Stock Exchange from 2019 to 2022, companies that produced or completed annual reports and sust…
ABSTRACT This study aims to determine the influence of company size, audit tenure, profitability, and solvency on audit opinions related to going concerns. The population in this study is all energy sector companies listed on the Indonesia Stock Exchange in 2021-2023. The sample in this study is 25 companies that were studied for 3 years, so the total sample is 75. The sampling used in thi…
ABSTRACT This study aims to determine the effect of company size, audit fees, and audit rotation on audit quality. The population in this study were all technology sector companies listed on the Indonesia Stock Exchange for the period 2021-2023. The sample in this study amounted to 24 companies studied for 3 years, so that the total sample amounted to 72. The sampling used in this study used p…
ABSTRACT Modified audit opinion on going concern is an opinion issued by the auditor to ascertain whether the company can maintain its survival (IAPI, 2011). This study aims to test and analyze whether the effect of Solvency and Prior Opinion on the Acceptance of Modified Audit Opinions on Going Concern with Company Size as a Moderating Variable. The population in this study were all infr…
ABSTRACT This research seeks to objectively examine the impact of Political Connection, Corporate Social Responsibility Disclosure, and Woman Director on Tax Avoidance, focussing on manufacturing companies listed on the Indonesia Stock Exchange from 2021 to 2023. The study population comprises all manufacturing businesses registered on the Indonesia Stock Exchange from 2021 to 2023, total…
ABSTRACT This study investigates the impact of board of commissioners' diversity on corporate water disclosure in Indonesian state-owned companies from 2019 to 2023. Board diversity is determined based on gender, education level, and age. This study employs a quantitative approach, using the Blau index to measure gender and education level, and the median value to measure the age of commission…
ABSTRACT This research was conducted to analyze the implementation of accounting information systems (AIS), the use of information technology (IT) and human resource (HR) competencies on the performance of MSMEs. The number of samples used in this research was 100 MSMEs. And the type of data used is primary data with a questionnaire used to obtain data on MSMEs in Rokan Hulu district, Riau Pro…