This research aims to analyze the influence of environmental, social and governance (ESG), leverage and capital intensity on tax avoidance. The type of data in this research is secondary data in the form of annual reports and company sustainability reports. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange in 2019-2023 with sample selection using pur…
Tax avoidance is a strategy of taxpayers to legally reduce tax payments by exploiting loopholes in tax regulations. This study aims to examine the effect of thin capitalization, capital intensity, foreign ownership, and environmental performance on tax avoidance as proxied by CETR. This study uses agency theory to explain the variables of thin capitalization, capital intensity, and foreign owne…
Corn (Zea mays L.) is the main food crop after rice, playing a strategic role in food diversification. This study aims to evaluate the growth, production, segregation, and selection of several purple sweet corn accessions (UJ3UBO and BO) and produce next generation seeds. It was conducted in Sarolangun District, Jambi, June-August 2024, with a randomized group design of three crossing blocks, p…
Penelitian ini bertujuan untuk menghasilkan produk media pembelajaran Pop-Up Book Kekayaan Budaya Indonesiaku bagi siswa kelas IV SDN 149 Palembang yang terbatas pada uji validitas dan kepraktisan. Pengembangan media dilakukan menggunakan model ADDIE (Analysis, Design, Development, Implementation, dan Evaluation). Teknik pengumpulan data yang digunakan antara lain wawancara, dokumentasi, lembar…
Penelitian ini mengembangkan Media Pembelajaran Video Animasi Berbasis Artificial Intelligence (AI) Pada Materi Perubahan Wujud Benda Kelas IV di SD Negeri 157 Palembang bertujuan untuk mendeskripsikan tingkat kevalidan dan kepraktisan bahan ajar yang dikembangkan. Penelitian ini menggunakan jenis penelitian R&D (Research and Development) dengan menerapkan model ADDIE, yang melibatkan tahapan A…
Methylene blue is one of the dyes in wastewater that has a negative impact on aquatic ecosystems and has a threshold value of 5 mg/L. This study aims to investigate the photodegradation process of methylene blue using hydrochar from areca nut peel with the utilization of other materials in the form of zeolite minerals and magnetite material in the form of Fe3O4. The resulting materials were cha…
Penelitian deskriptif kuantitatif ini bertujuan untuk mengidentifikasi tingkat regulasi diri anak usia 5-6 tahun di wilayah Ilir Barat 1 Palembang sebagai indikator kesiapan mereka dalam menghadapi masa transisi ke sekolah dasar (SD). Regulasi diri, yang meliputi kontrol perilaku, motivasi diri, dan otonomi diri, merupakan aspek fundamental dalam penyesuaian akademik dan sosial di lingkungan se…
This study aims to develop a fantasy story text learning media based on Animaker for class VII students at MTs Negeri 1 Palembang. The type of research used is a research with the Research and Development (R&D) method. Animaker-based learning media in learning fantasy story texts for class VII students at MTs Negeri 1 Palembang was developed based on an analysis of the needs of students and tea…
This study aims to test the effectiveness of using meme media in learning to write anecdotal texts for class X students at State High School 16 Palembang. The method used in this study is Quasi Experimental Design. The research sample consisted of two classes, namely the experimental class (X.4) with 35 students who were given treatment in the form of using memes, and the control class (X.3) wi…
This study aimed to utilize organic waste consisting of oil palm fronds, papaya peels, and Chinese cabbage through fermentation to formulate a nanoemulsion lotion with antibacterial and antioxidant activities. This research is based on the high amount of underutilized organic waste and the presence of bioactive compounds such as phenolics and flavonoids with potential biological activities. The…
This study aims to develop interactive learning media based on educational games Educaplay that focus on news text material for grade VII students at SMP Negeri 2 Indralaya Utara. This study uses a development method based on the Alessi & Trollip model. Data was collected through interviews and the distribution of questionnaires to students and teachers. The developed learning media includes va…
The development of learning media based on the Animiz application on the advertising text material for class VIII of SMP Negeri 2 Indralaya Utara was carried out to produce a product for the development of a learning media. This study aims to (1) Produce the needs of teachers and students for the development of learning media based on the Animiz application on the advertising text material for …
ABSTRACT This study aims to develop an interactive learning media using the Baamboozle educational game, focusing on the material of reviewing fiction stories for eighth-grade students at MTs Negeri | Palembang. The method used in this research is development based on the Alessi & Trollip model. Data was collected through interviews and the distribution of questionnaires to students and teacher…
The development of learning media on procedure text material based on the Renderforest application for class VII at SMP Negeri 2 Indralaya Utara has been carried out to fulfill previously existing media. This research aims to (1) Produce the results of an analysis of teachers' and students' needs for procedural text material based on the Renderforest application; (2) Produce learning media desi…
Intrusion Detection System (IDS) is a tool designed to detect suspicious activities or security threats within a computer network. This study focuses on developing a distributed IDS framework using Multisource Data Fusion to enhance the detection of ICMP, SSH, and Ping of Death attacks. The framework integrates logs and alerts from multiple IDS machines, with Snort as the primary tool. The resu…
Penelitian ini bertujuan untuk mengembangkan Lembar Kerja Peserta Didik (LKPD) IPA berbasis etnosains pada materi suhu dan kalor di SMP, dengan fokus pada kearifan lokal daerah Pagaralam. Pengembangan LKPD ini bertujuan untuk menghasilkan bahan ajar yang valid dan praktis sehingga dapat membantu siswa memahami konsep suhu dan kalor dalam konteks budaya mereka. Metode penelitian yang digunakan a…
This research aims to develop digital-based e-modules on Particle Kinematics material to improve student learning outcomes. The development model used is ADDIE (Analysis, Design, Development, Implementation, and Evaluation). Validation was conducted by material experts, design experts, and linguists to ensure the feasibility of e-modules. The practicality of the e-module was assessed based on s…
Perkembangan teknologi pada saat ini sudah berkembang sangat meningkat, dengan adanya teknologi dapat membantu dalam setiap kegiatan apapun salah satunya penggunaan media audio visual yang bisa digunakan ketika proses pembelajaran karena media juga menjadi bentuk berkembangnya teknologi. Peneliti ini bertujuan untuk : (1) untuk mendeskripsikan hasil dari analisis kebutuhan guru dan peserta didi…
Banyuasin Regency, South Sumatra, has a vital mangrove ecosystem that plays a crucial role in maintaining coastal balance and disaster mitigation. However, changes in mangrove vegetation due to anthropogenic pressures increase the risk of flooding in this area. This study aims to identify mangrove vegetation land use changes in 2003, 2013, and 2023 and map the flooding potential using a cloud-b…
Penelitian ini menganalisis isu feminisme dalam film Little Women(2019) karya Greta Gerwig dengan menyoroti empat aliran feminisme: radikal, marxis-sosialis, psikoanalisis, dan liberal. Studi ini bertujuan untuk memahami bagaimana film merepresentasikan perjuangan perempuan dalam menghadapi norma patriarki serta upaya mereka dalam memperoleh kebebasan dan hak yang setara. Penelitian ini menggun…
Pest attacks can result in the loss of horticultural crops by 46-100% or crop failure. Bactrocera spp. is one of the pests that damage fruit. Damage caused by fruit flies will cause losses so that control is needed. Fruit flies are one of the pest groups that are difficult to control. Efforts have been made to control fruit flies using attractants from natural ingredients, namely the Chinese pa…
Penelitian ini dilatar belakangi dari permasalahan yang ada pada bidang pendidkan di zaman sekarang. Guru dituntut untuk dapat memanfaatkan kemajuan teknologi dalam pembelajaran di kelas. Studi ini bertujuan untuk mengembangkan media pembelalajaran yang berbasis aplikasi Macromedia Flash 8 dengan materi Permainan Invasi yang ada di mata pelajaran PJOK SMA/SMK/MA. Peneliti menggunakan metode pen…
This study aims to describe the social conflict in the novel Cantik Itu Luka by Eka Kurniawan, as well as its implications for learning Indonesian in high school. The approach used in this study is the sociology of literature approach. The data of this study are in the form of dialogues and monologues sourced from the novel Cantik Itu Luka by Eka Kurniawan. The method used in this study is desc…