ABSTRACT Profitability is a key indicator in assessing the financial performance of a company, which reflects the company's ability to generate profits efficiently, and is the basis for decision making for investors and management in maintaining long-term growth. This study aims to provide empirical evidence about the effect of green banking, intellectual capital, and company size on compa…
ABSTRACT Village-Owned Enterprises (BUMDes) are village economic institutions established by the village government and the community with the aim of managing local potential, increasing village income, and strengthening the village economy. BUMDes play a crucial role as a driving force for the village economy through business management tailored to the needs and potential of the region. …
ABSTRACT Micro, Small and Medium Enterprises (MSMEs) play a crucial role in supporting economic growth and reducing unemployment. However, the development of UMKM is increasing and high competition requires UMKM to be more professional in running their business. This study aims to test and analyse the effect of the use of accounting information system, bussines capital, e-commerce and fin…
Abstract This study aims to examine the effect of Company Size, Company Growth, Solvency, and Debt Ratio on going-concern modified audit opinions. The data used are secondary data from the financial statements of property and real estate companies listed on the Indonesia Stock Exchange 2021-2023. The sample selection technique used was purposive sampling, with a sample size of 93 companie…
ABSTRACT This study aims to determine and obtain empirical evidence on the influence of accounting information system implementation, information technology utilization, and knowledge on auditor performance at public accounting firm in Pekanbaru City. This study uses primary data obtained from questionnaires.The population in this study were all auditors who worked at the Public Accounting Fir…
ABSTRCT Auditing Standard (SA) 570 defines a going concern audit opinion as one issued when material uncertainty exists regarding events or conditions that may cast substantial doubt on an entity’s ability to continue as a going concern (IAPI, 2021). This study aims to investigate the effect of financial distress, audit delay, and firm size on the likelihood of receiving a going concern audi…
ABSTRACT Audit Delay is a common phenomenom. There are many factors that cause audit delay. This study aims to determine the effect of liquidity, profitability, and solvency on audit delay in energy sector companies listed on the Indonesia Stock Exchange for the period 2021-2023. The sample in this study consisted of 59 companies using purposive sampling from a population of 228 companies.…
ABSTRACT This study was conducted to examine the effect of auditor switching, profitability, firm age, and firm size on audit report lag. A quantitative approach was employed, using secondary data obtained from companies’ financial statements and annual reports. The population in this study consists of 166 consumer cyclicals companies listed on the Indonesia Stock Exchange (IDX) during t…
ABSTRACT Empty oil palm bunches are lignocellulose biomass waste that has great potential as an alternative fuel. This study aims to evaluate the quality of charcoal briquettes from empty oil palm bunches with variations in the type and concentration of natural adhesives, namely starch and molasses, at concentrations of 7%, 8%, and 9%, respectively. The parameters tested included moisture cont…
ABSTRACT Empty oil palm bunches are lignocellulose biomass waste that has great potential as an alternative fuel. This study aims to evaluate the quality of charcoal briquettes from empty oil palm bunches with variations in the type and concentration of natural adhesives, namely starch and molasses, at concentrations of 7%, 8%, and 9%, respectively. The parameters tested included moisture cont…
ABSTRACT Micro, Small, and Medium Enterprises (UMKM) in the culinary sector face challenges in production efficiency due to the limitations of the equipment they use. Many business owners still rely on manual methods or simple machines that are unhygienic, inefficient, and difficult to clean. To address these issues, this final project aims to modify a manual meat grinder into a motorized syst…
ABSTRACT This study aims to utilize extracted Spent Bleaching Earth (SBE) waste as an additive material in the production of clay bricks. SBE waste is a by-product of the palm oil bleaching process, which is abundantly available and has the potential to cause environmental pollution if not properly managed. The variations of SBE content used in this research were 0%, 30%, 40%, 50%, and 60% of …
ABSTRACT Kuantan Singingi Regency, Riau Province, is an area that still lacks specialized health facilities for mothers and children. This condition has resulted in suboptimal maternal and neonatal health services, as well as a high number of referrals to other areas. In addition, existing hospitals are generally unable to provide a sense of comfort and calm for patients, especially pregnant w…
ABSTRACT Indonesia, as an archipelagic nation, boasts a rich and diverse cultural heritage. One prominent cultural heritage that has become the identity of the Kuantan Singingi community is Pacu Jalur, a longboat race held on the Kuantan River. This tradition is not only a rowing sport, but also reflects the values of solidarity, mutual cooperation, and the identity of the Kuantan Singingi com…
ABSTRACT The increasing number of intercity bus users in Duri City has created spatial and circulation challenges due to the inappropriate location of the current informal bus gathering point situated along the Trans-Sumatra Highway intersection. This condition contributes to traffic congestion, uncontrolled vehicle circulation, and inefficient land use, thereby disrupting the urban spatial st…
ABSTRACT Cycling is a very popular physical activity and has many health benefits. In Pekanbaru, there are approximately 30 bicycle communities (ISSI Pekanbaru). The bicycle community in Pekanbaru usually holds various activities such as group cycling, competition events, and social activities. There are not enough cyclist activities that require a special area for training and competition…
ABSTRACT Museums are institutions that collect, care, and exhibit items for educational, research, and recreational purposes. Museums in Indonesia are historical sites to protect cultural heritage and provide information about human civilization. In Bengkalis, there are many historical buildings even though many are extinct. One of the important sites is the Datuk Laksemana Ali Akbar House whi…
ABSTRACT Indonesia has abundant solar energy potential, making Solar Power Plants (PLTS) a strategic alternative to support the national energy supply. This study aims to design a Rooftop On-Grid Solar Power System (PLTS) at the Faculty of Engineering, Riau University, as well as analyze its investment feasibility. There are seven buildings at the Faculty of Engineering, Riau University, that …
ABSTRACT The reliability of the radial feeder KP02–PK Kampung Aie remains low, as indicated by the high frequency of power outages experienced by customers under existing conditions. This study evaluates network maneuvering by utilizing alternative power supplies from PLTD Sibigo and KP03–PK Alafan as parallel paths to limit the affected area and outage duration. Two main approaches are em…
ABSTRACT The management of accreditation supporting documents in the Informatics Engineering Study Program at the University of Riau still relies on Google Drive. This approach presents several issues, including ineffective document search due to the lack of multi-word query support, the absence of progress monitoring for required documents, and the repeated uploading of identical documents ac…