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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…
This final report aims to examine the procedure for receiving material inventory goods at PT PLN (Persero) UP3 Palembang, with a focus on evaluating the accounting and operational flow at the Keramasan Warehouse, as well as identifying the inhibiting factors in the process. The research was conducted through a Field Work Practice program from January 5 to March 5, 2026. The observation results …
The development of ecotourism villages requires active community involvement through dialogic and inclusive communication processes. Burai Ecotourism Village in Ogan Ilir Regency possesses significant cultural and environmental potential; however, its transformation into a leading destination demands the role of communication actors, including regional tourism ambassadors. In this context, Buja…
This study aims to describe youth participation in the management of Belanting River Tubing tourism in Ulu Ogan District, Ogan Komering Ulu Regency. This tourism is a nature-based adventure attraction that holds great potential for supporting local economic growth and environmental preservation. A descriptive qualitative approach was employed in this study, with data collection techniques inclu…
This study aims to develop H5P Game Map learning media to increase sustainability awareness of the water cycle material among fifth-grade elementary school students. The method utilized is research and development approach with the ADDIE model, which includes the stages of Analysis, Design, Development, Implementation, and Evaluation. The research subjects consisted of media experts, subject ma…
Rangkap jabatan yang dilakukan wakil menteri saat ini mencapai 32 dari 55 jumlah keseluruhan wakil menteri. Hal ini berpotensi mempengaruhi kinerja wakil menteri dan penyelenggaraan pemerintahan menjadi tidak efektif. Namun, selama ini hanya ada aturan mengenai larangan rangkap jabatan bagi menteri bukan wakil menteri. Masalah yang dibahas pada penelitian ini ialah bagaimana urgensi dan implika…
This research aims to develop Google Sites-based learning media for the Science and Social Studies (IPAS) subject, focusing on the topic of "Norms in My Regional Customs" for fourth-grade students at SD Negeri 4 Palembang. The study describes the development process, assesses the validity, and evaluates student responses to the media. Utilizing the Research and Development (R&D) method with the…