Tujuan dari penulisan laporan ini adalah untuk menjelaskan prosedur penerbitan yang diterapkan oleh KPP Pratama Palembang Ilir Barat dalam menerbitkan Surat Tagihan Pajak (STP) terhadap wajib pajak oranh pribadi yang terlambat dalam melaporkan SPT Masa. Penerbitan STP merupakan bentuk penegakan hukum perpajakan untuk meningkatkan kepatuhan wajib pajak dan penerimaan negara. Prosedurnya meliputi…
One of the largest cost components in fish farming is feed. Feed costs can reach 60–70% of total production costs, so the high price of manufactured feed is a major obstacle for catfish farmers. One solution that can be used is to utilize alternative raw materials that come from local sources, are easily obtained, contain minerals, and have relatively low costs, one of which is chicken eggshe…
Pengelolaan data perpajakan yang akurat dan terstruktur merupakan hal yang penting dalam mendukung ketepatan perhitungan dan pelaporan pajak, khususnya pada Pajak Penghasilan (PPh) Pasal 21 Masa. Laporan akhir ini bertujuan untuk mengetahui dan memahami sistem pengelolaan data PPh Pasal 21 Masa pada kertas kerja perhitungan pajak klien di Kantor Akuntan Publik Aisyah Terry Perdana. Penyusunan l…
Financial literacy has a very important role in individual financial management. Individuals who have good financial literacy are able to make financial plans more efficiently. This study aims to examine the effect of financial literacy on the financial planning of students in the Economic Education Study Program at Sriwijaya University. The research method uses a quantitative approach with an …
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…
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 …
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…
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…
Payung Island is a water area located in Banyuasin Regency, South Sumatra. Macrozoobenthos are aquatic organisms that live on the bottom of slow moving waters, making them ideal biological indicators for monitoring water pollution and sensitive to changes in water quality. Decreased water quality has an impact on the ecosystem. This study was conducted to determine the substrate and abundance w…
Poverty is a multidimensional phenomenon that reflects structural inequality in development. This also applies to Java Island, which despite its status as the national growth center, continues to face inequality that affects community welfare. Arising from this reality, the present study aims to examine the influence of social, economic, and technological factors on poverty levels across six pr…