ABSTRACT This study aims to test and analyze: (1) the effect of leverage on financial distress, (2) the effect of profitability on financial distress, (3) the effect of sales growth on financial distress, and (4) the effect of environmental, social, and governance (ESG) disclosure on financial distress. This research includes quantitative research. The population in this study are property and…
ABSTRACT This study aims to empirically examine the effect of Audit Tenure, Profitability, Auditor Switching, and Company Size on Audit Report Lag. The population of this study is mining sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023. The research sampling technique used purposive sampling. The research sample obtained was 24 companies. The analysis meth…
ABSTRACT This research aims to analyze the influence of financial literacy, financial attitude, and personality on financial management behavior in Culinary MSMEs. The number of samples used in this study is 105 Culinary UMKM. And the type of data used is primary data with the distribution of questionnaires used to obtain data on Culinary UMKM in Dumai City, Riau Province. With the criteria th…
ABSTRACT This study aims to test and analyze the effect of profitability, audit quality, and leverage on earnings management with company size as a moderating variable in primary consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The type of research used is quantitative. The population in this study is primary consumer goods sector companies…
ABSTRACT This research was conducted to analyze the influence of Village Apparatus Competence, Community Participation, Use of Information Technology and Leadership on Accountability in Village Fund Management in Saipar Dolok Hole District and Angkola Muara Tais District. This research is quantitative research and the type of data used is primary data in the form of a questionnaire. The popula…
ABSTRACT This study's issue is related to financial performance, namely an increase in non-performing loans (NPLs). OJK's Indonesian Banking statistics data shows that the banking NPL ratio has been above three percent since May 2020, while the value of bank credit has decreased. This study aims to determine the effect of good corporate governance on financial performance with gender diversity…
ABSTRACT Village-Owned Enterprises (BUMDes) are economic institutions that play a strategic role in turning the wheels of the village economy. BUMDes contribute to improving the welfare of community members, alleviating poverty and alleviating unemployment in the village. This research aims to determine the influence of human capital, organizational culture and transformational leadership …
ABSTRACT This study aims to determine the influence of Good Corporate Governance, Accounting Information Systems, and Internal Control Systems on the Quality of Financial Statements. The research was conducted at Yayasan Tabung Wakaf Umat. The sampling technique employed purposive sampling, while the data collection method utilized questionnaires. The sample in this study consisted of 51 …
ABSTRACT The number and location of rain stations is important in the accuracy of rainfall data in an area. This study examines the density of existing rain stations based on World Meteorological Organization (WMO) standards and rationalizes the number and distribution pattern of rain stations using the Kagan-Rodda method. This method analyzes the variation in error rates in the context of the…
ABSTRACT Testing on a large scale is challenging, so a building structure modeling is applied to a shaking table as a source of vibration media. Building structures that experiencevibrationsdueto earthquakesorwind can cause significantdeformation or even collapse. This study aims to analyze the effect of bracing on the response of SDOF and MDOF structures due to horizontal vibration loads. Thi…
ABSTRAK Online transportation is a form of application-based technological development that received a positive response when it was first introduced, because it is considered the best innovation of our time. The existence of transportation makes it easier to move people and goods from one location to another. One of the online transportation services currently operating in the field of go…
ABSTRACT Lubricants are widely used in mechanical systems to reduce energy loss and wear caused by friction. The problem of pollution to the environment caused by lubricants has attracted attention. Biolubricants are an alternative to lubricants that are clean for machines and renewable. To produce biolubricant is by transesterification. In this study, biolubricant was produced by varying the …
ABSTRACT Activated carbon is known as an adsorbent with a large surface area and micropore volume, which gives it a high adsorption capacity in various applications, particularly in the removal of heavy metals from solutions. However, activated carbon used as an adsorbent in the adsorption process will eventually reach saturation when its adsorption capacity has been fulfilled. This leads to a…
ABSTRACT Bukit Raya District is one of the sub-districts in Pekanbaru City with a population in 2023 of 107,347 people. Population growth and high consumption patterns cause an increase in waste generation which is only transported to Muara Fajar landfill without processing, thus reducing landfill capacity. To overcome this problem, the construction of an Integrated Waste Management Site (TPS…
ABSTRACTABSTRACT ABSTRACTABSTRACT ABSTRACTABSTRACT Acrylonitrile Butadiene Styrene (ABS) Copolymer is a thermoplastic polymer material made by grafting technique between polybutadiene, latex, acrylonititrile, and styrene. ABS Copolymer is widely used as a frame for kitchenware, electronics, automotive, and toys. Currently, the need for ABS Copolymer in Indonesia is still mostly imported from o…
ABSTRACT This research aims to digitize data management at Posyandu Payungi Negeri using an experimental method to assess the effectiveness of the developed system. The development process adopts the Waterfall methodology, consisting of requirement analysis, system design, implementation, testing, and maintenance phases. The system was developed using the PHP programming language with the Lara…
ABSTRACT The utilization and advancement of wireless technology have reached a significant level of maturity and widespread adoption. One such application is VANET (Vehicular Ad-Hoc Network), a wireless technology integrated into vehicles to enable communication between vehicles (V2V). Challenges arising from the dynamic nature and high-speed mobility of VANETs can be addressed through the uti…
ABSTRACT The magnetic card attendance process has advantages in terms of the speed of recording employee attendance, but the disadvantage of this method in general is that it has the risk of losing or damaging the employee card and can be cheated by leaving the card to commit attendance fraud. Face Recognition Attendance is an attendance method that records the presence of employees through fa…
ABSTRAK The growth of oyster mushrooms isivery dependentionienvironmental factorsisuch asitemperature andihumidity. Oyster mushrooms are ideal for growing in highland areas because the environmental conditions areiin accordanceiwith theineedsiof their living habitat. Inithe case of this cultivation, mushroom cultivators really have to pay attention to several factors that influence the growth …