Riau Province is the largest palm oil producing province and Indonesian Sustainable Palm Oil (ISPO) is one aspect that must be applied by farmers in increasing the competitiveness of the palm oil business they manage. This study aims to analyze the role of extension workers in implementing ISPO in Kampar District. Multistage area sampling is a sampling method used in research. The study population consisted of independent oil palm farmers with a total sample of 90 independent smallholders. Data were analyzed using descriptive analysis and a Likert scale. The results of the study illustrated that the counseling in Kampar District was not going well. On average, the role of extension is lacking in providing education, dissemination, information, facilitation, consultation, supervision and monitoring evaluation to independent smallholders so that farmers have not been able to apply the principles of ISPO (Indonesian Sustainable Palm Oil)

Communication ethics are very important in establishing interpersonal relationships. In every communication, ethics are crucial in maintaining the quality of communication and establishing good relationships between individuals. However, there are often still disagreements and misunderstandings in interpersonal communication, which results in poor communication quality. Therefore, research on the impact of communication ethics on the quality of communication in interpersonal relationships is very important to do. This research aims to identify the impact of communication ethics on the quality of communication in interpersonal relationships. This research uses a qualitative approach with a case study type. This research was conducted by means of in-depth interviews to a number of respondents who were taken by purposive sampling technique. Observation techniques were also used to observe respondents' behavior in interpersonal communication situations. The data were analyzed descriptively using a qualitative approach. The results showed that communication ethics play an important role in improving the quality of communication in interpersonal relationships. Good communication ethics can create a conducive atmosphere in communication, build trust and reduce disagreements in interpersonal communication. Conversely, poor communication ethics can hinder the quality of communication and worsen interpersonal relationships. Therefore, it is important for individuals to understand and apply good communication ethics in every interpersonal communication situation.

Fixed assets are tangible assets that have a useful life of more than 12 (twelve) months to be used in government activities or utilized by the general public. Regional asset management is part of regional financial management covering all activities covering needs planning and budgeting, procurement, use, utilization, security and maintenance, appraisal, transfer, destruction, write-off, administration, and development, supervision and control. The management of fixed assets at the Regional Financial Board (BKD) of Tanah Datar Regency needs to be carried out properly and optimally in order to achieve good fixed asset management. The Tanah Datar Regency Regional Financial Board has several obstacles in carrying out administration, namely in carrying out capital expenditures related to fixed assets because in that year the Tanah Datar Regency Regional Financial Board did not record the time the capital expenditure process occurred. The purpose of this study was to find out whether the management of fixed assets is in accordance with Permendagri No.19 of 2016 at the Regional Financial Board (BKD) of Tanah Datar Regency. The type of research that the researchers did was field research with a qualitative approach. The data sources that researchers use are primary data sources and secondary data sources. Data collection techniques used are interviews and documentation. The results of the research conducted by the author can be concluded that the management of fixed assets carried out by the Regional Finance Agency (BKD) of Tanah Datar Regency as a whole has been carried out properly and is in accordance with Permendagri No.19 of 2016.Keywords: Asset, Fixed Asset, Management

This study aims to find out the effects of independent, careers and grading, objectivity, and audit experience on the effectiveness of internal audits. This research uses purposive sampling method. The data in this research comes from a questionnaire from 52 respondents. The processing of the data in this research applies Structural Equation Model based on Partial Least Square  with the help of SmartPLS 3. According to the research findings, independence and audit experience significantly affect the effectiveness of internal audits. While careers and grading and objectivity do not significantly affect the effectiveness of internal audits.