ABSTRACT International Humanitarian Law is part of the International Law which deals with human treatment in one situation, especially in times of conflict. This means, before international humanitarian law was developed, there was no rule of law concerning regulation in time of war. One regulated in humanitarian law is to limit the use of armed forces in warfare on the basis of the princip…
ABSTRACT Cultural heritage is a nation's indispensable identity to promote Indonesia's national culture. Cultural heritage includes the culture of tangible cultural heritage and intangible cultural heritage. Indonesia's cultural heritage that has been registered and managed by the Directorate General of Culture to date has amounted to 594 cultural works. The cultural wor…
Seaweed is one of the large potential aquaculture in Indonesia. Indonesia has known one of the largest seaweed producer and exporter in the world. China is the biggest seaweed importer from Indonesia. This study aims to explain the Indonesia motivation exporting seaweed to china during 2013-2017. The research method used in this research is descriptive-qualitative which uses secondary data suc…
ABSTRACT In 2016, the number of workers in Indonesia in Taiwan reached 237,957 people. According to BNP2TKI, the number of Indonesian Ship Fruits on Taiwan's fishing vessels is 5,116 people, which is the most dangerous job in the world. Indonesia is the largest source of foreign labor in Taiwan. While Indonesia and Taiwan do not have diplomatic and consular relations because of the One Ch…
Firm value is a condition that has been achieved by a company as an illustration of public trust through a process of activities for several years. Firm value is throught to be influenced by tax avoidance, earnings management and corporate governance as a moderating variable. This study aims to analyze the effect of tax avoidance, accrual earnings management and real earnings management on firm…
Maritime transportation is the most effective alternative in the Meranti Islands Regency because this region is an archipelago. Therefore, the need for sea transportation has a negative impact with the occurrence of disorder and the inconvenience of passengers while in port and the occurrence of traffic accidents in the territorial waters. Considering the high potential for irregularities by sh…
ABSTRACT This study aims to determine the effect of Beauty Vlogger Endorserment and Brand Image on Purchase Decision on The Body Shop Liquid Peel products in Pekanbaru City. There were five variables in this study namely Beauty Vlogger Endorserment consisting of Credibility (X1), Attractiveness (X2), Power (X3), Brand Image (Y1) and Purchase Decision (Y2). The population in this study was defe…
This study aims to examine and analyze the effect of company characteristics, audit quality, and tax planning on book tax differences (BTD) and their impact on earnings persistence. The population in this study are companies listed on the Indonesia Stock Exchange (IDX) in the 2014-2016 period. While the samples chosen were foreign investment companies (PMA). The sampling technique used purposiv…
ABSTRACT This study aims to determine the effect of leadership, costumer focus, and process management on innovation performance of Micro Small and Medium Enterprises Rattan Handicrafts in Pekanbaru. The population in this study includes all employees at 20 Micro Small and Medium Enterprises Rattan Handicrafts in Pekanbaru, totaling 59 people. The sampling technique is a method that has been s…
Audit quality is the probability of an auditor in finding and reporting an error or deviation that occurs in a client's accounting system. Quality audits are audits conducted by competent and independent auditors who are able to find and report fraud. In accordance with the SNP case, the auditor should be able to find and report fraud that has occurred at the SNP. This study aimed to determine…
ABSTRACT This study aims to determine the effect of the implementation of Integrated Supply Chain Management (ISCM) and Technology Transfer on Company Performance in PTPN V Sei Pagar. The population in this study included all PTPN V Sei Pagar employees, totaling 138 people. Primary data is collected by questionnaire as an instrument to prove the results of research, to test the hypothesis in …
At present, public demand requires the government to renew the public service, which is a technology-based service (E-Government). The development of E-Government in various areas is marked by the availability of applications and information systems that support the execution of office tasks, one of which is being implemented at Pekanbaru Traffic Police Agency aimed at developing E-Government t…
This study aims to analyze the effect of audit risk assessment and task specific audit knowledge on the ability to detect fraud with the effectiveness of internal audits as mediating. This research was conducted at the office of the Badan Pemeriksa Keuangan (BPK) of Indonesian Representatives of Riau and Riau Islands Province. The sampling technique used in this study is total sampling. Data a…
ABSTRACT The purpose of this study is to examine the influence of Personal Cost, Organizational Commitment, Ethical Sensitivity and Machiavellian To Whistleblowing Intention. This study was conducted at all Aparatur Sipil Negara in OPD Pekanbaru City. The population in this study are all Aparatur Sipil Negara who work in OPD Pekanbaru City. The sampling method that used in this study is purpos…
The objectives of this study was to analyze the Influence Of Mechanism Of Good Corporate Governance (proxied as Independent Commissioners, Institusional Ownership, Blockholder Ownership, Audit Committee) and Capital Structure (proxied : DER) On Firm Value and mediated by Earnings Management on Companies that right issue and companies listed in Indonesia Stock Exchange for the periode 2016. The…
ABSTRACT The Research is aimed to find out the influence of company size, board size, profitability, leverage and public share ownership to the Corporate Social Responsibility. The independent variables in this research are company size, board size, profitability, leverage and public share ownership whereas the dependent variable is the corporate social responsibility disclosure. The data is th…
The purpose of this study is for the strategy and constraints of PT Bank BRI Tbk in the face of financial technology. This research is a qualitative study with a case study approach. The research was conducted at PT. Bank Rakyat Indonesia (Persero) Tbk. The informants used in this study were 5 people who had met several criteria. The data used are primary data in the form of observations about …
ABSTRACT This study aims to determine the influence of the board of directors, board of commissioners, audit committee and compliance with government regulations on the performance of Riau Province Regional-Owned Enterprises.The population in this study were 7 BUMD in Riau Province. Respondents in this study were the board of directors, board of commissioners and audit committee. The sample is …
Timeliness of financial reporting is a utilization of information by decisions makers before the information loses its capacity to make decisions. Timeliness is an information that must be delivered as early as possible to be used as a basis to assist in economic decision making and to avoid delays in decision making. This study has several objectives including looking at the effect of debt to …
ABSTRACT Palm oil trunk until this date is a waste which still not been used maximally, so palm oil trunk have potential to be used as alternative energy resource of solid fuel with the way of increasing its calorific value through carbonization process. Carbonization is converting process of biomass to become charcoal at temperature range 300-600 oC in inert condition. The objective of this r…