This research aims to empirically examine the influence of tax planning, tax avoidance, tax aggressiveness, and deferred tax expense on firm value. The population used in this study comprises LQ-45 companies listed on the Indonesia Stock Exchange from 2019 to 2023. Using purposive sampling method, a sample of 18 companies was selected, with 90 company observations derived from financial reports…
This research aims to produce a digital flipbook module based on the stories of the prophets to improve students' literacy in learning to write poetry at Srijaya State High School, Palembang. This research is a Research and Development (R&D) research with a combination development model of Borg & Gall and Alessi & Trollip. The source of data for this research is Indonesian teachers and class X …
The development of teaching materials based on the problem based learning model in class V subtheme 1 my healthy blood circulation at SD Negeri 1 Palembang aims to produce teaching materials, determine the level of validation and practicality of the teaching materials produced. This study uses the Research and Development (R&D) type of research using the ADDIE research model. This research mode…
The purpose of this research is to explore the role of job analysis in improving employee performance in the Regional Secretariat Organization Bureau of South Sumatra Province. The method used in this research is qualitative, with data collection through interviews and direct observation. The research results show that even though employees have attended various trainings, there are still defic…
Asam kandis (Garcinia parvifolia (Miq.) Miq) merupakan tanaman tropis yang termasuk dalam famili Clusiaceae, yang banyak digunakan dalam pengobatan tradisional di Indonesia dan daerah tropis lainnya. Penelitian ini bertujuan untuk mengevaluasi efek analgetika dan antiinflamasi dari ekstrak dan fraksi daun asam kandis (Garcinia parvifolia (Miq.) Miq) pada tikus putih jantan. Penelitian ini mengg…
Daun sukun (Artocarpus altilis) merupakan salah satu tanaman obat potensial dengan berbagai khasiat. Namun, penggunaan daun sukun sebagai obat tradisional belum diketahui tingkat keamanannya. Penelitian ini bertujuan untuk mengetahui efek toksisitas subkronis ekstrak etanol daun sukun (Artocarpus altilis) pada tikus putih galur wistar. Pengujian dilakukan selama 28 hari dengan pemberian sediaan…
This study aims to determine the effect of coloring activities on fine motor skills of children aged 4-5 years at Kartika II.1 Kindergarten Palembang. The research method used in this study is a quantitative experimental method with a one-shot case study design, the technique used is saturated sampling. This study was conducted on grade A children at Kartika II.1 Kindergarten Palembang with a s…
This study aims to determine the influence of loose parts media on the problem-solving abilities of 5-6 year-old children at Kartika II-1 Kindergarten Palembang. The research method used in this study is a quantitative experimental method with a One Shot Case Study design. The sampling technique used is purposive sampling. This study was conducted on grade B1 children at Kartika II-1 Kindergart…
Background: Porphyromonas gingivalis was a pathogenic bacterium that played a role in the development of periodontal diseases, such as periodontitis. Effective treatment to inhibit the growth of this bacterium was highly needed. Chitosan, a biopolymer extracted from the shell of the mud crab (Scylla serrata), was known to have potential antibacterial properties. Objective: The aim of the study …
Pipe leaks are one of the obstacles in the oil exploration and production process, where this is a company operational activity that has a negative impact on the environment and communities around the leak area. To overcome this pipe leak problem, PT Pertamina EP Limau Field implemented the regulations of the Governor of South Sumatra No. 40 of 2017 which regulates compensation mechanisms for a…
ABSTRACT Red chili plants (Capsicum annum L.) are monoculture cultivation plants that cause little insect presence even though insects are very necessary, red chili plants for pollination and other pest competitors that can increase crop yields. Therefore, research applies refugia plants as attractant plants to increase insect abundance. The study used an Experimental Method with a Complete Ran…
Indonesia is among the most seismically active countries, necessitating advanced construction technologies to mitigate earthquake-induced damage and risks. One potential approach is the development of lightweight concrete, particularly foamed concrete. This research focuses on enhancing foamed concrete by partially substituting conventional fine aggregates with artificial aggregates composed of…
One of the local chicken breed developed by animal research center is KUB Chicken as part of the goals to enhanced productivity and quality of native chicken. The aim of this research was to study The effect of local lemon (citrus limon L. Brum F.) extract as acidifier to physical meat quality of KUB Chicken. It was held for 12 weeks in field laboratory of animal science and proceed to Agricult…
This study aims to produce TPACK-based learning tools in supporting Education for Sustainable Development (ESD) on environmental change materials that are valid, practical, and effective. The research method used is the ADDIE development model which consists of five stages, namely analysis, design, development, implementation, and evaluation. Data collection was conducted through CoRes & TPaP-e…
This study aims to analyze the effect of skipping exercises on improving the speed of crescent kicks in Persinas Asad Ranting Ilir Timur Dua Pencak Silat athletes in Palembang. The research employed an experimental method with a one-group pretest-posttest design. The sample consisted of 30 athletes selected through purposive sampling. The speed of the crescent kick was measured before and after…
Gender equality is one of the goals in the Sustainable Development Goals (SDGs) agenda, aimed at providing equal opportunities for men and women in the social, political, and economic spheres. The Gender Development Index (GDI) and Gender Empowerment Index (GEI) are indicators used to measure aspects of gender equality. Developing countries, including Indonesia, continue to face various challen…
This research is based on the existence of problems with the management of inactive archives that are piled up in a special archive storage building and the rediscovery of archives that takes a long time at the BPN Provincial Regional Office. South Sumatra. The purpose of this study is to find out the management of inactive archives in the archives unit of the BPN Prov. South Sumatra. The metho…
Anchovy (stolephorus sp) is one of the marine fisheries products found in Lempasing, Lampung Province. Payang nets are one of the fishing tools used by local fishermen to catch anchovies using motorboats as main vessels. This research aims to analyze the relationship between length and weight, growth patterns and condition factors of anchovies caught on the Payang ship in Lempasing waters, Lamp…
The large number of unregistered and uncertified land requires the government to launch the Complete Systematic Land Registration (PTSL) program which aims to have all land plots in the community registered and certified to avoid land conflicts. This is as stipulated in the Minister of ATR/BPN Number 6 of 2018 concerning PTSL. This research departs from the problem of low realization of PTSL im…
Inventory in companies often experiences excess or shortage. Observing sales and processing inventory data is one way to overcome this problem. This study aims to obtain optimal rice inventory at Perum BULOG Divre Sumsel and Babel using the fuzzy Economic Order Quantity model and the probabilistic P inventory model. Based on the calculation results, the results obtained using the probabilistic …
A Brand Ambassador is someone appointed by a company or brand to represent, promote, and improve the brand's image in the public eye. Companies are currently competing to increase marketing by using Brand Ambassadors, one of which is the "Gojek Campus Ambassador" program. This study uses Partial Least Square - Structural Equational Model or PLS-SEM with outer model and inner model to see the Av…
The presence of social media platforms, especially YouTube, has brought significant changes to how society consumes information and entertainment, one of which is through video content. This study focused on how the exposure to YouTube content and the involvement of influencers influenced the loyalty of viewers of the Ria SW YouTube channel. The theory used in this research was the media depend…
Penelitian ini membahas strategi branding yang dilakukan oleh Dinas Komunikasi dan Informatika Provinsi Sumatera Selatan dalam membangun brand awareness Radio Sumsel. Dinas Komunikasi dan Informatika (Diskominfo) Provinsi Sumatera Selatan melalui Radio Sumsel memiliki tujuan untuk menyampaikan informasi kebijakan, memberikan edukasi dan hiburan kepada masyarakat. Untuk itu, penting membangun br…
Penelitian ini bertujuan untuk mengevaluasi kebutuhan alat gali muat dan alat angkut dalam memenuhi target produksi overburden di Pit Section 2, PT Budi Gema Gempita, Kabupaten Lahat, Sumatera Selatan. Evaluasi ini dilakukan dengan menganalisis match factor dan produktivitas alat berat guna meningkatkan efisiensi operasional. Data dikumpulkan melalui observasi langsung di lapangan serta perhitu…
Indonesian society is faced with various diseases, one of which is caused by insect vectors. One of the insects that acts as a disease vector is the cockroach because cockroaches leave droppings containing pathogens or hazardous substances. Therefore, it is necessary to do other alternatives to control pests by using botanical insecticides derived from plant extracts such as mempelas leaves (Te…
This research aims to determine student activities in the application of STEM-oriented learning on geometric transformation material in the context of swimming sports to assess students' flexibility values. This research uses a qualitative descriptive method and involves ninth-grade students at a junior high school. The learning process follows five stages of the STEM approach, namely Reflectio…
This research is motivated by the students' low mathematical communication skills. One of the efforts that can be made to overcome this is the use of the PMRI approach. The purpose of this study is to describe the communication skills of students in comparative materials using the PMRI approach with the context of Songket Weaving. This research is a descriptive research. The subjects of the stu…
Penelitian ini bertujuan untuk mengetahui minat siswa dalam mengikuti pembelajaran Pendidikan Jasmani dan Kesehatan di SMP Setia Darma Palembang. Peneliatian ini merupakan penelitian deskripsi kuantatif dengan pendekatan survei, di mana peneliti mengumpulkan data secara sistematis untuk menggambarkan dan menganalisis suatu data. Subjek penelitian ini adalah seluruh siswa SMP Setia Darma Palemba…
One of the innovations in the development of foam concrete is the use of Expanded Polystyrene (EPS) as a replacement for fine aggregate, aiming to reduce density without compromising its mechanical properties. This study aims to the effect of variations in the cement-to-aggregate ratio and the replacement of fine aggregate with EPS on the physical and mechanical properties of foam concrete. The…