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Tantangan Auditor dalam Meninjau Kewajaran Akun Utang Wesel dan Modal
Danang Valpareza Faturrachman
; Muhammad Faiz Adzikra Herwandi
; Muhammad Rayhan
; Ridwan Zulpi Agha
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak
Vol 2
, No 4
(2025)
This study examines the challenges encountered by auditors in evaluating the fairness of notes payable and equity accounts as part of the financial statement audit process. These accounts carry a high risk of misstatement when recognition, measurement, or disclosure does not align with applicable standards. The purpose of this research is to provide an in-depth overview of the procedures, techniques, and professional judgments applied by auditors in assessing the fairness of both accounts, inclu...
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Optimalisasi E-Commerce Melalui Konsep Kota Pintar di Pekanbaru
Maulana Akbar
; Rahmat Ardiansyah
; Sholeh Wahyudi
; Muhammad Rayhan
Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika
Vol 3
, No 4
(2025)
The development of information and communication technology has changed the global trade landscape, including in Indonesia. The city of Pekanbaru as the capital of Riau Province has great potential in the development of e-commerce that is integrated with the concept of a smart city. This research aims to analyze the optimization of e-commerce through the implementation of the smart city concept in Pekanbaru. Using a qualitative approach and secondary data analysis, this study examines technologi...
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Literature Review: Application of Particular Solvents in Injection Formulations: DMSO, PEG, and Pyrogen Free Water
Silvy Aldila
; Farah Destyana Nurainy
; Ummi Kalsum
; Akmalia Septi Haliza
; Easter Kaniada Kristanti
; Recta Syifa Dwimart
; Muhammad Rayhan
Journal of Health Sciences, Public Health and Pharmacy
Vol 2
, No 2
(2025)
The selection of appropriate solvents in sterile injection formulations plays a pivotal role in determining the stability, efficacy, and safety of pharmaceutical products. Among the commonly utilized solvents, Dimethyl Sulfoxide (DMSO), Polyethylene Glycol (PEG), and pyrogen-free water exhibit distinct physicochemical properties and functional roles. This study aims to analyze the characteristics, functions, and implications of these three solvents within the context of sterile injectable prepar...
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