The purpose of this report is to understand the mechanism of Value Added Tax (VAT) collection on the procurement of goods and services at PT Pertamina Hulu Rokan Zona 4 Prabumulih, which has the status of a Cooperation Contract Contractor (KKKS) that has an obligation as a Collector (WAPU). Through internship activities, the author observed and studied the process and provisions for collecting,…
This final report is titled The Implementation of the Income Tax (PPh) Article 23 System on Rental Services at PT Kilang Pertamina Internasional Refinery Unit III Plaju, which aims to examine the mechanisms of calculation, recording, and reporting of Income Tax Article 23 on rental services as implemented by PT Kilang Pertamina Internasional Refinery Unit III Plaju, in accordance with applicabl…
Laporan Akhir ini membahas tentang penerapan sistem penyetoran, pemotongan, dan pelaporan Pajak Penghasilan (PPh) Pasal 23 atas jasa transaksi jasa perbaikan, perawatan, dan pemeliharaan yang dilakukan oleh PT Kilang Pertamina Internasional RU III Plaju Palembang. PPh Pasal 23 dikenakan atas penghasilan yang diterima oleh wajib pajak dalam negeri atas imbalan jasa tertentu, termasuk jasa teknis…
This study evaluated the organic acid content in silage made from tofu waste and cassava byproduct (onggok) with variations in moisture levels and rice bran supplementation. A Completely Randomized Design (CRD) was employed, with different treatments applied to each material. The results revealed varying total acid contents: fresh tofu waste (0.32%), fresh onggok (0.80%), pressed tofu waste (0.…
Rice is one of the foodstuffs that is vulnerable to pests, one of which is Sitophilus oryzae. This pest can cause a decrease in the quality and quantity of rice during storage. Controlling S. oryzae requires an effective and environmentally friendly approach. Garlic contains essential oils that are antibacterial and antiseptic. Garlic also contains sulfur compounds which include the chemical al…
Pempek sutra is a variety of pempek food that originated in South Sumatra.Pempek, with the addition of natural dyes derived from vegetables, is an effort to increase its value. This study aims to determine the characteristics and proper formulation of wolf herring meat ingredients and natural dyes of carrot extract. The research method used was a Factorial Randomized Block Design (FRBD) with si…
Ecotourism is a form of tourism that prioritizes environmental conservation, education, and the social and economic well-being of local communities. Bangka Island, particularly Tongaci Beach in Sungailiat City, holds significant potential for the development of marine ecotourism through its natural beauty and sea turtle conservation at the Tukik Babel hatchery. This study aims to identify the s…
This study explores the perceptions of English and non-English students at Sriwijaya University towards vocabulary enhancement through listening to English songs on Spotify. Using a qualitative descriptive method, data were collected from 175 students through questionnaires and interviews. The study aims to investigate students’ attitudes, usage patterns, and challenges related to using Spoti…
This dissertation was motivated by the high divorce rate in Indonesia. Therefore, it is necessary to reformulate the law on mediation of divorce disputes. The normative research was supported by field data aiming to analyze the dynamics of the regulation and implementation of divorce dispute mediation in the jurisdiction of Religious Courts in Indonesia, the significance of resolving divorce di…
This study aims to determine the effect of liquid organic fertilizer (POC) concentration from a mixture of coconut fiber and petai cina leaves on the growth of Pakcoy mustard plants (Brassica rapa L.) and to determine the optimal POC concentration for the growth of Pakcoy mustard plants. This study used an experimental method with a Completely Randomized Design (CRD) consisting of six treatment…
This final report addresses the topic of the Toll Revenue Recognition Procedure Based on Traffic Volume and Toll Tariff at PT Jasamarga Tollroad Operator, specifically focusing on the Kayuagung – Palembang toll road. The primary objective of this study is to examine the revenue formation process at PT Jasamarga Tollroad Operator and evaluate its compliance with applicable accounting standards…
Laporan ini bertujuan untuk mengembangkan dan menganalisis Sistem Pencatatan Pendapatan Berdasarkan Volume Lalu Lintas Pada Bagian Transaksi PT Waskita Sriwijaya Tol. Dalam menghadapi meningkatnya jumlah kendaraan yang melintas, perusahaan telah melaksanakan prosedur pencatatan pendapatan dengan baik, yang berkontribusi pada pengelolaan pendapatan yang efektif. Laporan ini bertujuan untuk menga…
The purpose of the study was to determine how the development of animated video learning media to improve the ability to memorize hijaiyah letters in early childhood education Raudhatul Jannah, Tanjung Tambak village which is valid and practical. The research method uses research and development (R&D), with the ADDIE development model (Analysis, Design, Development, Implementation, Evaluation).…
Employee performance is one of the key aspects that determine the effectiveness and reflect the success of an organization or company. However, poor performance evaluations can lead to decreased work motivation, resulting a decreases achievement of organizational goals year after year. To address this issue, bureaucratic reform is needed, one of which involves the implementation of an e-perform…
This research aims to develop a Decision Support System (DSS) using the Simple Additive Weighting (SAW) method to assess the operational feasibility of heavy equipment at PT Ananda Mulia Sejahtera. The main issue addressed is the manual and undocumented inspection process, which is prone to errors and inefficiencies. The system was designed based on four main criteria: equipment age, operating …
Pembongkaran material pada pit Suban Jeriji Selatan (SJS) Banko Tengah PT Bukit Asam Tbk menggunakan metode pemboran dan peledakan dikarenakan beberapa lokasi pada pit ini tersusun atas material keras yang jika dilakukan pemberaian secara langsung akan mengakibatkan kurang efektifnya pekerjaan penambangan. Peledakan yang dilakukan di pit SJS dianggap masih belum optimal yang ditandai dengan per…
Penelitian ini menguji bagaimana kapabilitas pemasaran dinamis—pembelajaran organisasional, inovasi hijau, dan identitas organisasional hijau—ditransformasikan melalui pemasaran hijau untuk meningkatkan kinerja pemasaran pada perusahaan Clean200 (data Refinitiv Eikon, 2019–2023; 40 perusahaan; 200 observasi panel), dengan estimasi Fixed Effects Model untuk persamaan pembentuk pemasaran hi…
Penelitian ini memajukan pertanian presisi melalui klasifikasi kesehatan tanaman kelapa sawit berbasis deep learning, dengan inovasi integrasi pipeline deteksi dan klasifikasi serta manajemen data yang efisien. Strategi utama menggunakan transfer learning dengan arsitektur MobileNetV2 yang telah pre-trained, dioptimalkan melalui fine-tuning classifier kustom dan pembekuan layer dasar untuk efis…
Background: Sinonasal lesions are disorders of the nasal cavity and paranasal sinuses that include both neoplastic and non-neoplastic conditions. The wide variation in lesion types and differences in characteristics by age and sex make analysis of sinonasal case patterns important to support appropriate management. This study aimed to determine the clinicohistopathological characteristics of si…
Background. Steroid-resistant nephrotic syndrome (SRNS) represents a subtype of nephrotic syndrome associated with less favorable clinical outcomes compared to its steroid-sensitive counterpart. Despite its relatively low incidence, SRNS plays a substantial role in accelerating the progression toward chronic kidney disease and, ultimately, end-stage renal failure. In the Indonesian context, esp…
Background: Maternal Separation (MS) is a condition in which the mother and offspring are separated during the early stages of life, a critical period for the formation of physiological and psychological systems. This separation may induce stress that affects the Hypothalamus–Pituitary–Adrenal (HPA) axis, increases corticosterone levels, and alters brain structures such as the amygdala and …
Background. Neurofeedback therapy is a non-pharmacological approach that trains patients to regulate their brain activity through an EEG-based feedback system. This method has been applied to support neurological recovery in conditions such as stroke, epilepsy, and sleep disorders. However, its clinical implementation in Indonesia remains limited. This study aimed to describe the characteristic…
Background. Chronic cervicitis is a condition characterized by inflammation of the cervix lasting for more than three months and is frequently found in women of reproductive age. This condition can be caused by microbial infections, trauma, or other non-infectious factors. This study aims to describe the clinical cytopathological characteristics of patients with chronic cervicitis at RSUP Dr. M…
Background. Tension-Type Headache (TTH) is one of the most common primary headaches among young adults, especially medical students who are often exposed to intense academic pressure and long hours of gadget use. Digital devices play an important role in daily learning activities, yet prolonged screen time may contribute to physical complaints, including TTH. This study aimed to explore whether…
Background: Hyperuricemia is a condition associated with increased systemic inflammatory responses, characterized by elevated levels of tumor necrosis factor alpha (TNF-α) and uric acid. Allopurinol is one of the first-line treatments for hyperuricemia. Cherry leaf (Muntingia calabura L.) is known to contain flavonoids with anti-inflammatory and antihyperuricemic activities. Methods: An in viv…