AbstrakPenelitian ini bertujuan untuk mengetahui dampak penerapan sistem pengendalian internal, perilaku tidak etis dan moralitas manajemen terhadap kecenderungan kecurangan akuntansi. Sampel penelitian ini adalah staf akuntansi. pada perusahaan developer di Pekanbaru. Teknik sampel adalah dengan purposive sampling. Teknik pengumpulan data adalah kuesioner. Analisis data dengan menggunakan regresi linear berganda.Berdasarkan analisis statistik secara parsial menemukan: 1) hipotesis pertama, kedua dan ketiga diterima (sig 0,006, sig 0,004, sig 0,000) yaitu sistem pengendalian internal, perilaku tidak etis dan moralitas manajemen berpengaruh signifikan terhadap kecenderungan kecurangan akuntansi. Besarnya pengaruh sistem pengendalian internal, perilaku tidak etis dan moralitas manajemen terhadap kecenderungan kecurangan akuntansi sebesar 51%, sisanya 49% dipengaruhi oleh variabel lain.
Islamic Banking has astrategic rolein improving the welfare of the people, through theintermediation process of lending and funding distribution activities and the provision of other financial services, based on the principles of sharia. The study looked at the relationship between the application of the principles of Shari'ah governance and performance of Islamic financia linstitutions in Riau. In this study, the performance of Islamic banking financial institutions measuredusing the Balanced Scorecard. The research was conducted on Islamic banking institutions in Riau, both Islamic Banks (BUS) and Sharia (UUS) successfully collected the data by 35 respondents. This study shows that sharia governance is able to influence the performance of sharia financial institutions in Riau Province as evidenced by a coefficient of 5.008 with a significance level of 0.000 much smaller than the value of α (0.05). The results of this next study indicate that sharia governance is not able to influence the performance of Islamic financial institutions in Riau Province after being moderated by firm size as evidenced by a coefficient of -1.933 with a significance level of 0.071 greater than the value of α (0.05). AbstrakPerbankan Syariah memiliki peran strategis dalam meningkatkan kesejahteraan umat, melalui proses intermediasi kegiatan penghimpunan dan penyaluran dana maupun penyediaan jasa keuangan lainnya, berlandaskan kepada prinsip-prinsip syariah.Penelitian ini hubungan antara penerapan model prinsip governance syari'ah dengan kinerja lembaga keuangan syariah di Riau. Pada penelitian ini kinerja lembaga keuangan perbankan syariah diukur dengan mengunakan Balanced Scorecard. Penelitian ini dilakukan pada lembaga perbankan Syariah di Riau, baik Bank Umum Syariah (BUS) maupun Unit Usaha Syariah (UUS) berhasil dikumpul data sebanyak 35 responden. Penelitian ini menunjukkan bahwa sharia governance mampu mempengaruhi kinerja lembaga keuangan syariah di Provinsi Riau yang dibuktikan dengan koefisien sebesar 5,008 dengan tingkat signifikansi sebesar 0,000 jauh lebih kecil
Penerapan corporate governance merupakan salah satu faktor yang mampu membangun dan mewujudkan pasar modal yang sehat. Perusahaan yang telah menerapkan corporate governance yang baik akan mendapat penghargaan pada nilai saham atau premium sebesar 20% - 30%. Negara yang memiliki pasar modal yang besar akan memiliki pertumbuhan ekonomi yang lebih cepat di masa datang
Community service aims to introduce and train community groups to be able to make organic fertilizer using household waste. This training was carried out at the Bagan Sinembah Timur Community Group (Pokmas). Pokmas were formed by the Kepenghuluan to advance the people's economy. Introduction and training on how the community uses household waste that no longer has economic value to turn it into organic fertilizer. This training is expected to reduce the community's dependence on inorganic fertilizers. Training on Making Organic Fertilizer in thet Bagan Sinembah Timur Community Group using participatory learning methods. In its implementation, the Bagan Sinembah Timur Kepenghuluan Community Group was very enthusiastic in participating in this training to become organic fertilizer, after the training they were immediately able to practice making fertilizer independently. The organic fertilizer produced will help the community to further increase agricultural yields and can help farmers in the scarcity of fertilizers.
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