ABSTRACT This study aims to analyze the effect of profitability, solvency, firm growth, and liquidity on going concern audit opinions in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange for the 2021–2023 period. The increasing number of SOEs receiving going concern audit opinions indicates financial pressure on business continuity, particularly after the COVID-19 pan…
ABSTRACT His study aims to determine the influence of Auditor Experience, Skepticism, Task Complexity, and Self-Efficacy on Audit Judgment with an Empirical study in the KAP of Pekanbaru and Batam. The research method used is a quantitative research method. The population in this study amounted to 27 KAP. The Sampling Technique in this study used a Saturated sample; the sample in this stud…
ABSTRACT This study aims to analyze the influence of Social Media Marketing and Influencer Credibility on Purchase Decisions of Somethinc products in Pekanbaru, with Brand Trust as a mediating variable. The research method used is quantitative, with a Partial Least Squares–Structural Equation Modeling (PLS - SEM) approach. Data were collected through questionnaires distributed to 125 res…
ABSTRACT This study aims to analyze the influence of Hedonic Shopping Motivation and Visual Merchandising on Impulsive Buying through Positive Emotions as a mediating variable among consumers of OH! SOME store in Pekanbaru City. The research background is based on the phenomenon of the increasing trend of impulsive shopping among modern retail consumers as well as inconsistent findings fr…
ABSTRACT This study aims to understand the influence of In-Migration, Education, and Minimum Wages on Poverty on Sumatra Island. This study uses quantitative methods. The type of data used in this study is secondary data obtained from the Indonesian Central Bureau of Statistics and the Village Community Empowerment Service and the Population and Civil Registration Service of Riau Province.…
ABSTRACT This study analyzes production costs, revenue, capital, efficiency, and profitability of the misoa industry in Bangko District, Rokan Hilir Regency. The research used a descriptive quantitative method with data collected through interviews, observations, and document analysis from four businesses: Tunas, Bintang Terang, Cuan Lie, and Mie Bagan. The analysis included production cos…
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…