This study aims to examine the effect of sustainability reporting disclosure on the financial performance of banking sector firms, as measured by Return on Equity (ROE), and to investigate the moderating role of Non-Performing Loans (NPL). The study focuses on banking companies listed on the Indonesia Stock Exchange (IDX) over the 2020-2024 period, with reference to the implementation of Financ…
This research aims to provide empirical evidence the relationship between auditor and audit committee characteristics on the disclosure of Key Audit Matters (KAM). KAM disclosure is measured using two indicators: KAM topic diversity and number of KAM. This study uses panel data with a 3-year observation period. The sample consists of consumer cyclicals sector companies listed on the Indonesia S…
Penelitian ini mengkaji faktor-faktor psikologis yang memengaruhi perilaku pembelian impulsif konsumen selama acara flash sale Shopee di Kota Palembang dengan menggunakan kerangka Theory of Planned Behavior (TPB). Penelitian ini menggunakan pendekatan kuantitatif kausal dengan data survei dari 154 pengguna Shopee yang terlibat dalam pembelian flash sale. Data dianalisis menggunakan pendekatan S…
Ulasan pengguna pada platform crowdfunding memiliki nilai strategis sebagai bahan evaluasi kualitas layanan. Penelitian ini menganalisis sentimen ulasan pengguna aplikasi Kitabisa serta membandingkan kinerja algoritma Naive Bayes, Support Vector Machine (SVM), dan Random Forest dengan menerapkan framework CRISP-DM. Data penelitian terdiri dari 1.624 ulasan yang dikumpulkan dari Google Play Stor…
Penelitian ini menginvestigasi determinan perilaku impulsive buying selama acara Flash Sale di platform Tokopedia. Berlandaskan pada kerangka kerja Unified Theory of Acceptance and Use of Technology 2 (UTAUT2), penelitian ini menguji pengaruh Hedonic Motivation dan Price Value terhadap Behavioral Intention, serta dampaknya terhadap Impulsive Buying. Pendekatan kuantitatif diterapkan dengan meng…
Penelitian ini menganalisis pengaruh pengeluaran pemerintah, keterbukaan perdagangan, dan investasi asing langsung terhadap penerimaan sektor pariwisata di negara ASEAN-5, yaitu Indonesia, Malaysia, Filipina, Thailand, dan Vietnam, dengan menggunakan data panel periode 2003–2020. Pendekatan kuantitatif digunakan melalui regresi data panel, dimana penerimaan pariwisata menjadi variabel depende…
This study aims to examine the effect of brand positioning on purchasing decisions for Kahf products among students of Sriwijaya University, Palembang. This research employs a quantitative approach, with data collected through questionnaires. The sample in this study consists of 100 respondents selected using a purposive sampling method. The data analysis techniques used include multiple linear…
This study aims to examine the influence of Key Audit Matters (KAM) disclosure and Firm Complexity on Audit Report Lag (ARL) with Auditor Reputation as a moderating variable. The population of this study consists of companies in the Consumer Cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the 2022 to 2024. Using purposive sampling, a sample of 119 companies was obtained, re…
This study aims to examine the role of audit committees in mitigating earnings management with auditor reputation as a moderating factor. Earnings management is measured using discretionary accruals. This study focuses on consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX) during 2020-2024. The sampling technique used purposive sampling, resulting in 70 companies with a…
This study aims to examine the influence of the board of directors on financial information transparency, with the audit committee as a moderating variable. This study uses panel data with an observation period from 2020 to 2024. The research sample consists of consumer cyclicals companies listed on the Indonesia Stock Exchange (IDX). Based on the purposive sampling method, 87 companies were se…
This study aims to analyze the effect of audit findings, follow-up actions on audit recommendations, and regional financial losses on corruption levels in provincial governments in Indonesia during the 2018-2022 period. The research employs a quantitative approach using panel data analyzed through a Fixed Effect model. The results indicate that audit findings do not have a significant effect on…
This research was to determine effect of comparison carrageenan and sucrose concentration on physical, chemical, and sensory characteristics of black tea kombucha jelly candy. The research was carried out on October 2025 – January 2026 in Chemical, Sensory and Processing of Agricultural Product Laboratory, Department of Agricultural Technology, Faculty of Agriculture, Sriwijaya University. Th…
For students of the Education Study Program itself, the decision to continue their studies to the next level, namely PPG, can be influenced by various factors, one of which is direct experience as a teacher in an educational unit, namely a school. Where this experience is obtained from the implementation of PLP (Preparation for Teaching Practice). However, in reality, some education students st…
This study aims to examine the influence of Key Audit Matters (KAMs) disclosure on corporate financialization with auditor reputation as a moderating variable. The research objects are basic materials sector companies listed on the Indonesia Stock Exchange (IDX) during 2023 to 2024. Using purposive sampling, this study obtained a total of 81 companies with 162 observations. The data analysis te…
This study examines the practice of news content convergence carried out by Sriwijaya Post in adapting news from its online portal into short video content on TikTok through the @sripoku.com account. This research is grounded in the shift of news consumption patterns toward short-form video platforms. A qualitative approach with a case study method was employed to obtain an in-depth understandi…
Talent identification (Talent Scouting) in swimming is a crucial stage in long-term athlete development; however, selection processes that rely on subjective judgment may lead to bias. This study aims to develop a more objective classification model for identifying potential swimming athletes using a Machine Learning approach. The dataset consists of 100 records with 13 variables, including ant…
Pengembangan pariwisata lokal berbasis inisiatif masyarakat di wilayah pinggiran kota (peri-urban) sering kali menghadapi tantangan kompleks antara potensi alam yang dimiliki dengan keterbatasan dukungan infrastruktur. Penelitian ini menggunakan metode kualitatif deskriptif. Pengumpulan data dilakukan melalui observasi lapangan, studi dokumentasi, dan wawancara mendalam dengan informan kunci, u…
Accessibility to scientific information is often hampered by complex language structures and diction, making it difficult for the general public to understand. This study aims to develop an automatic text simplification system using the fine-tuning method on the Pre-Trained Language Model BART-base to convert complex texts into simpler ones without reducing their main meaning. Using the WikiLar…
This research examines legal protection for women victims of Domestic Violence (DV) in divorce proceedings based on Supreme Court Regulation (PERMA) Number 3 of 2017 and the Compilation of Islamic Law (KHI). The background of the study is motivated by the high rate of divorces caused by domestic violence, particularly in Palembang City, as well as the still limited fair legal protection for wom…
Penelitian ini membahas Perkawinan dalam hukum Islam merupakan akad yang memiliki kedudukan fundamental karena menentukan keabsahan hubungan suami istri serta kedudukan anak yang dilahirkan. Salah satu rukun yang menentukan sahnya perkawinan adalah keberadaan wali nikah bagi mempelai perempuan. Namun, problem muncul ketika seorang anak perempuan lahir di luar perkawinan, sehinggamenurut ketentu…
The objective of this study is to examine how economic sustainability strengthens the impact of governance quality on tax revenue in ASEAN countries. This study uses a governance quality (QoG) framework, benefit received theory, agency theory, stakeholder theory, and growth theory to explain how governance quality affects tax revenue. Sustainable economy functions as a conditioning mechanism th…
Water pollution caused by synthetic dyes, such as Congo red (CR) and Methylene blue (MB), which are difficult to degrade, requires effective treatment methods. Adsorption is selected as an alternative due to its low cost and simplicity. Adsorption is a process in which molecules, ions, or atoms adhere to a surface. This study aims to evaluate the potential of Azolla microphylla (AM) biomass as …
Penelitian ini dilakukan di daerah Batu Ampar dan sekitarnya, Kabupaten Bengkulu Selatan, Provinsi Bengkulu, yang secara tektonik termasuk dalam Cekungan Bengkulu sebagai bagian dari sistem cekungan busur muka (forearc basin) di sepanjang pantai barat Sumatra. Cekungan ini terbentuk akibat proses subduksi Lempeng Indo-Australia yang menunjam ke bawah Lempeng Eurasia pada zona subduksi Sumatra. …
The rapid adoption of Cyber-Physical Systems (CPS) has improved operational efficiency across critical sectors but has simultaneously increased exposure to cyber threats, particularly Man-in-the-Middle (MITM) attacks that covertly intercept and manipulate communication. In CPS environments, such attacks pose serious risks to system reliability and operational safety, thereby requiring security …
Penelitian ini membahas mengenai perlindungan hukum terhadap situs cagar budaya di Kota Palembang : perspektif hukum pidana. Kota ini memiliki banyak situs bersejarah yang mencerminkan kebesaran masa lalu, seperti peninggalan Kerajaan Sriwijaya dan Kesultanan Palembang Darussalam. Namun, perkembangan pembangunan dan kurangnya kesadaran masyarakat telah menyebabkan beberapa situs cagar budaya me…
Penelitian ini mengkaji dasar pertimbangan hakim dalam menjatuhkan putusan terhadap anak berkonflik dengan hukum dan kesesuaian sanksi tindakan pengembalian anak kepada orang tua dengan prinsip keadilan restoratif yang dilatarbelakangi oleh pertimbangan hakim dalam menjatuhkan sanksi tindakan pengembalian anak kepada orang tua, terutama dalam kasus-kasus serius seperti kekerasan terhadap anak. …
Komering Irrigation Project (KIP) Phase III merupakan proyek konstruksi irigasi yang memiliki tingkat risiko kecelakaan kerja yang tinggi karena melibatkan, penggunaan alat berat, kondisi lingkungan yang terbuka dan berdekatan dengan aliran air. Penelitian ini bertujuan untuk mengidentifikasi potensi bahaya, menganalisis tingkat risiko kecelakaan kerja, serta menentukan upaya pengendalian risik…
Penelitian ini dilatarbelakangi oleh maraknya penyalahgunaan logo halal oleh pelaku usaha yang berdampak pada kerugian konsumen, khususnya umat Islam yang menjadikan label halal sebagai pedoman konsumsi. Salah satu kasus yang mencuat adalah penggunaan logo halal secara tidak sah oleh produk minuman bermerek Nabidz yang terbukti mengandung alkohol, namun tetap mencantumkan label halal. Tujuan pe…