The implementation of Value Added Tax on Electronic Commerce (VAT on PMSE) in E-Commerce transactions has not yet been fully accompanied by an optimal level of consumer tax compliance. This study aims to analyze the effect of digital tax literacy, understanding of VAT on PMSE, and tax transparency on E-Commerce consumer tax compliance. The object of this study is students of Universitas Sriwija…
Penelitian ini bertujuan untuk mengetahui pengaruh penggunaan Game Smart Shape terhadap kemampuan berpikir logis anak usia 5–6 tahun di TK Al-Kautsar Indralaya. Penelitian dilakukan menggunakan pendekatan kuantitatif dengan desain pre-eksperimental (one-group pretest–posttest) yang melibatkan 16 anak kelompok B yang dipilih melalui teknik total sampling. Hasil penelitian menunjukkan adanya …
Siswa Sekolah Menengah Atas berada dalam fase remaja. Masa remaja merupakan periode yang dinamis dengan berbagai tantangan psikososial dan akademik yang dapat memengaruhi kesejahteraan psikologis. Religiusitas diyakini berperan sebagai faktor protektif dalam membantu remaja menghadapi tekanan hidup. Penelitian ini bertujuan untuk mengetahui hubungan antara tingkat religiusitas dan psychological…
Pabrik pembuatan etil asetat dengan kapasitas produksi 73.000 ton/tahun direncanakan pembangunannya pada tahun 2032 yang berlokasi di Kabupaten Gresik, Jawa timur seluas 4,833 Ha. Operasi pabrik berjalan selama 24 jam/hari dalam 300 hari/tahun. Komoditi etil asetat yang diproduksi mengacu pada Patent WO No. 2024/081921 A2 yang menggunakan proses dehidrogenasi dan hidrogenasi dengan etanol sebag…
Forest and land fires are one of the major sources of air pollution that produce various harmful pollutants such as carbon dioxide (CO₂) and fine particulate matter (PM2.5). These pollutants can affect air quality and potentially cause impacts on human health and the environment. This study aims to analyze the temporal patterns and fluctuations of PM2.5 and CO₂ concentrations after forest a…
This study is grounded in the growing importance of investment efficiency as a determinant of the competitiveness of manufacturing firms in the ASEAN region, particularly in the context of increasing foreign capital inflows and heightened complexity in corporate governance structures. Earnings management and leverage are conceptualized as key financial policy instruments that may influence the …
This study aims to examine how digital public discourse constructs and negotiates the meaning of nationalism through public opinions on Social Media X regarding the film Merah Putih: One for All. This research employs a qualitative approach with Critical Discourse Analysis as the primary analytical framework, drawing on Fairclough’s three-dimensional model, which consists of textual analysis,…
The main material commonly used in construction is concrete. Concrete technology is still being developed to achieve building materials that are environmentally friendly and of high quality. Glass powder can be a sustainable product in the construction industry and its use can reduce environmental impact, so research is carried out that utilizes waste materials to replace natural materials. Gla…
This study aimed to evaluate the physicochemical and sensory characteristics dim sum skin with the addition of catfish (Clarias sp.) bone meal. A factorial randomized block design was used with two factors: type of flour (wheat flour and non-gluten flour mix: mocaf, sago, and rice) and concentration of catfish bone meal (0%, 10%, and 20%). Parameters observed included moisture content, ash, pro…
Oil palm (Elaeis guineensis Jacq.) is a strategic plantation commodity in Indonesia, contributing significantly to the national economy through vegetable oil production and employment opportunities. However, its productivity continues to face serious threats from basal stem rot (BSR), a disease caused by Ganoderma boninense, a soil-borne pathogen with a wide host range and high infection capabi…
This study aims to explain how the people of Gudang Village interpret the myth of Rambut Batin Tikal, which is still alive in local tradition today. The issue raised is the emergence of two groups of perceptions within the community, namely those who believe the myth to be a spiritual legacy of their ancestors and those who do not believe it. To understand these differing views, the study uses …
The purpose of this study was to determine the argumentation ability of eighth- grade students on the Pythagorean Theorem material using Toulmin’s Argumentation Scheme. The research subjects consisted of 23 eighth-grade students of SMP Negeri Srijaya Negara Palembang, class VIII A. This study employed a descriptive research design, which included three stages: the preparation stage, the imple…
HPV vaccine is a primary prevention carried out to prevent cervical cancer. However, the coverage of HPV vaccine in Indonesia is only around 18.4% of women who have been vaccinated. The low coverage of HPV vaccine in Indonesia is due to the inhibiting factors felt by women in getting vaccinated. This study aims to determine the most inhibiting factors in women's willingness to get vaccinated. T…
Sebagai salah satu perusahaan yang bergerak di bidang bisnis penjualan produk kecantikan di Kota Palembang, Wabisabi Cosmetics Palembang harus memiliki berbagai macam upaya untuk bertahan di tengah ketatnya persaingan di dunia bisnis, salah satunya dengan kegiatan kampanye. Penelitian ini melihat upaya strategi kampanye yang dilakukan oleh Wabisabi Cosmetics Palembang dalam meningkatkan kesadar…
Penelitian ini mengenai analisis kepuasan penjual UMKM terhadap penjualan online melalui Facebook Marketplace. Tujuan penelitian ini adalah untuk mengetahui tingkat kepuasan penjual UMKM sebagai pengguna akhir serta mengevaluasi kelayakan Facebook Marketplace dalam mendukung aktivitas penjualan daring, khususnya pada aspek Accuracy, Content, Ease of Use, Format, dan Timeliness. Data diperoleh m…
The ability to do Self Care Management in patients with type 2 DM is low due to poor family support. Many family members in today's era of progress who are busy with their work cause people with type 2 DM if there are problems that are not paid attention to and feel burdensome to the family because of the disease experienced. Doing Self Care Management is very important because it can improve t…
This study successfully developed augmented reality (AR)-based learning media in the form of flashcards for fluid dynamics material in high school. This study was motivated by challenges in physics education, especially in complex fluid dynamics material, as well as the need to train critical thinking skills as 21st century competencies. A needs analysis conducted on 59 grade XI students at SMA…
This study aims to determine the role of calling (identification with one’s work and person environment-fit, sense-meaning and value driven behavior and transcendent guiding force) towards work engagement in PNS. The hypothesis of this study used in this study is that there is a role of calling towards work engagement. The population in this study were PNS in the South Sumatera Provincial Gov…
This research is motivated by the condition of poverty in Banyuasin Regency which remains quite high, thus requiring an empowerment program capable of increasing the economic independence of the community. The Productive Economic Enterprise (UEP) Program is present as a government effort through the provision of capital to encourage the development of small businesses among poor communities. Ba…
Oil is one of the most important energy sources for human life. One of the common causes of the decline in oil production is the decrease in pressure in reservoirs, because the primary energy used to lift oil to the surface will be reduced over time. TheHall Plot method is most often used to analyze the performance of an injection well bymaking a curve, between pressures multiplied by a certain…
PT XYZ Palembang is one of the national pharmaceutical companies that supplies medicine in Indonesia. This company produces various medicinal products in very large quantities. It is known that sales of medicinal products in the last 3 years have decreased and increased every month. With the decrease and increase in sales, the company must estimate drug sales well to ensure that the availabilit…
The development of animated video-based media in IPAS lessons in class IV SD Negeri 23 Palembang was carried out to determine the characteristics of animated video-based learning media in class IV SD Negeri 23 Palembang, the validity and practicality of the products that have been developed. This research uses the ADDIE approach model with five stages, namely Analysis, Design, Development, Impl…
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…
Latar belakang: Candida albicans merupakan jamur yang dapat menyebabkan kandidiasis psuodomembran atau oral trush, yang apabila tidak dirawat dapat menyebar ke aliran darah dan menyebabkan sepsis dan syok sepsis. Menyikat gigi dengan pasta gigi dapat mengontrol plak secara kimiawi. Kombinasi fluoride dan ekstrak gambir terbukti dapat menghambat pertumbuhan C. albicans, kombinasi kedua bahan ter…
This redesign is prompted by the condition of IP Mall, the oldest mall in Palembang, which was inaugurated in 1996. Previously, IP Mall was the largest shopping center in South Sumatra and was strategically located in the Jalan Jendral Sudirman area, which is the main access road to the Ampera Bridge and connects several city landmarks such as the Great Mosque and the Balaputra Dewa Museum. How…
This study aims to determine the effective working capacity of soil cultivation using a moldboard plow with different plow widths and types on dry land. This study was conducted from May 2025 to September at the Machine and Agricultural Equipment Workshop Laboratory, Soil and Water Engineering Laboratory, and Research Garden Laboratory of the Agricultural Technology Department, Faculty of Agric…
This research describes the phenomenon of glocalization of Japanese sushi culinary in Palembang City. Glocalization is the process of interpreting something global with local values. The problem in this research is that Indonesian people do not like Japanese sushi which is served with raw fish. Researchers want to see how sushi adapt various menu variants to suit the tastes of the people of Pal…