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This study aims to determine the effect of fixed asset intensity, leverage, and deferred tax on tax management, proxied by the Effective Tax Rate (ETR). The population of this study are manufacturing companies in the basic chemical industry sector listed on the Indonesia Stock Exchange in 2020-2024 with a purposive sampling method. The sample size was 30 companies with a total of 150 observatio…
Indonesian Learning Training and Education Centre (ILTEC) in Palembang City still uses WhatsApp and Microsoft Excel in the training registration process, resulting in unstructured participant data management. This study aims to design and develop a web-based Teacher Training Registration Information System using the Goal-Directed Design (GDD) method. The system provides features for training re…
This study aims to examine the construction of discourse within the Instagram comment section of the condolence post uploaded by @jeromepolin regarding the tragedy of Affan Kurniawan. The death of Affan Kurniawan, an online motorcycle taxi driver who was fatally run over by a tactical vehicle during a public demonstration in August 2025, generated widespread public reactions across digital plat…
This study aimed to determine the effect of kepok banana blossom addition on chemical and sensory characteristics of gouramy fish floss. The research was conducted from August to November 2025 at the Agricultural Product Chemistry Laboratory, Agricultural Technology Study Program, Department of Agricultural Technology, Faculty of Agriculture, Sriwijaya University. This study used a non-factoria…