The phenomenon of elopement (selakatan) continued to occur within the community of Kayu Agung, Ogan Komering Ilir Regency, as an alternative for couples who wished to marry but faced various obstacles. The purpose of this study was to understand the reasons behind the motive, the purposes of the motive, and the meaning of elopement (selakatan) based on Alfred Schutz’s phenomenological perspec…
Penelitian ini membahas penegakan hukum pidana terhadap penyalahgunaan Alokasi Dana Desa (ADD) dan Dana Desa (DD) oleh kepala desa di Kabupaten Muara Enim. Dana Desa sebagai instrumen vital pembangunan desa memiliki potensi penyalahgunaan yang merugikan keuangan negara dan menghambat pembangunan. Dengan menggunakan pendekatan yuridis empiris, penelitian ini mengkaji regulasi pengelolaan ADD dan…
This study aims to describe and analyze communication skill problems among children aged 5–6 years at RA Jamiyah Islamiyah Tanjung Pinang. This research is based on the importance of communication skills as a fundamental aspect of language and socio-emotional development in early childhood. In practice, several children were found to experience difficulties in communication, such as difficult…
The development of coffee consumption culture in urban communities has spurred the emergence of more flexible, adaptive coffee businesses, including modern mobile coffee businesses. Amid increasing business competition and changing consumer preferences, modern mobile coffee vendors must sustain their businesses through various strategies, including utilising social capital. This study aims to a…
Penelitian ini bertujuan untuk menganalisis penerapan manajemen risiko dalam pencegahan dan penyelesaian kredit yang mengandung manipulasi data pada Bank Sumsel Babel sebagai salah satu Bank Pembangunan Daerah. Permasalahan penelitian dilatarbelakangi oleh masih ditemukannya kredit bermasalah yang disebabkan oleh lemahnya pengendalian internal serta praktik manipulasi data dalam proses pemberia…
Diabetes melitus (DM) is a chronic disease with a high prevalence in Indonesia, prompting the exploration of natural ingredients such as matoa (Pometia pinnata) leaves as a safer therapeutic alternative. This study aimed to identify bioactive compounds from matoa leaves using LC-HRMS, analyze their potential as antidiabetics through network pharmacology, and determine their interactions with ta…
Dysmenorrhea is menstrual pain commonly experienced by women of reproductive age and may interfere with daily activities. One of the factors presumed to influence dysmenorrhea is fast food consumption. This study aims to determine the relationship between the level of fast food consumption and the prevalence of dysmenorrhea among nursing students at the Faculty of Medicine, Sriwijaya University…
Pajak Penghasilan (PPh) Pasal 4 (2) mengatur pengenaan pajak yang bersifat final atas pendapatan yang diperoleh dari sumber dan jasa tertentu (seperti jasa konstruksi, sewa tanah atau bangunan, pengalihan hak atas tanah atau bangunan yang diperoleh dari hasil undian berhadiah, dan sebagainya). PPh Pasal 4(2) atau "PPh final" merupakan pajak penghasilan yang bersifat final yang berasal dari suat…
Salah satu jenis transaksi yang sering dilakukan oleh badan usaha, termasuk dalam sektor layanan kesehatan, adalah sewa tanah dan/atau bangunan. Transaksi ini memiliki kewajiban perpajakan yang bersifat final menurut Pajak Penghasilan (PPh) Pasal 4 Ayat (2), yang memerlukan proses pemotongan yang tepat agar sesuai dengan ketentuan perpajakan yang berlaku. Kegiatan Praktik Kerja Lapangan (PKL) y…
Penelitian ini dilakukan bertujuan untuk mengetahui pengaruh penilaian prestasi kerja, budaya kerja dan insentif terhadap kinerja pegawai Rumah Sakit Bukit Asam Medika di Tanjung Enim, Sumatera Selatan. Jumlah populasi dalam penelitian ini sebanyak 235 orang. Sampel yang digunakan dalam penelitian ini adalah sebanyak 215 responden. Hasil dari analisis regresi linier berganda menunjukkan bahwa p…
dan Perkotaan/PBB-P2) is one of the sources of Regional Original Revenue that plays an important role in financing regional development. Along with the rapid development of Palembang City, tax object data are susceptible to changes; therefore, a systematic data updating procedure is required. This report aims to examine the procedures for updating PBB-P2 due to changes in tax object data, the o…
This final report aims to examine the administrative procedures of the PBB-P2 principal reduction, analyze its level of effectiveness, and identify the supporting and inhibiting factors in its implementation at the Regional Revenue Agency of Palembang City in 2025. The method used was direct observation during an internship at the Collection, Planning, and Regional Revenue Development Division,…
Helminthiasis is classified by the World Health Organization (WHO) as one of the Neglected Tropical Diseases (NTDs) due to its wide distribution, yet it often remains a low priority in global health agendas. Control efforts for helminthiasis are generally carried out through manual microscopic examination. However, this method requires specialized expertise, has technical limitations such as lo…
The decreasing availability of clean water due to population growth, industrial activities, and environmental pollution has encouraged the development of more effective water treatment technologies. One of the widely used technologies is Polyethersulfone (PES)-based filtration membranes because of their excellent thermal stability and chemical resistance. However, the hydrophobic nature of PES …
Penulisan laporan ini bertujuan untuk memberikan gambaran tentang mengenai "Prosedur Pengelolaan Arsip Data Karyawan Pada PT Sumatera Prima Fibreboard". Laporan ini bertujuan untuk menganalisis dan memaparkan secara sistematis dalam prosedur pengelolaan arsip data karyawan, meliputi proses dalam pengumpulan, pengklasifikasian, penyimpanan, pemeliharaan, serta pengamanan arsip sehingga data kary…
The construction services sector contributes significantly to national development, necessitating the precise implementation of its taxation procedures. This observation aims to identify and explain the implementation procedures of Final Income Tax (PPh Final) on integrated construction work at PT PLN (Persero) UID S2JB UP3 Palembang. Rivai Customer Service Unit (ULP) Palembang, as well as to a…
Income Tax Article 21 (PPh 21) is a tax imposed on income earned from employment, positions, services, or other activities received by employees and non-employees, and it serves as one of the government's main sources of revenue. PT Jasa Raharja Putera, a state-owned enterprise operating in the financial services sector, is responsible for carrying out the withholding, calculation, payment, and…
Solar energy is one of the most potential renewable energy sources in Indonesia. However, the efficiency of solar panels can decrease due to an increase in surface temperature, encouraging the need for cooling system innovation as well as the utilization of waste heat using a Thermoelectric Generator (TEG). This study aims to analyze the output power of a Hybrid Solar Panel–Thermoelectric Gen…
This final report aims to analyze and evaluate the procedures for withholding, depositing, and reporting Value Added Tax (VAT) on the procurement of goods in the form of transformers at PT PLN (Persero) UP3 Palembang. The method used in this report is a descriptive method with a qualitative approach, carried out through direct observation, interviews, and data collection from company documen…
This final report aims to analyze the procedures for withholding, depositing, and reporting Income Tax Article 4 Paragraph (2) on construction services at PT PLN (Persero) UP3 Palembang, particularly in the electrical network development project in Burai Village. This study employs a descriptive method with a direct observation approach during the internship period, supported by literature stud…
PT Batu Alam Selaras (PT BAS) is a coal mining company in Lahat Regency, South Sumatra Province, which is obligated to implement mine reclamation in accordance with the Decree of the Minister of Energy and Mineral Resources No. 344.K/MB.01/MEM.B/2025. This study aims to analyze the technical and economic aspects of the Period IV reclamation plan (2026–2028) and evaluate its compliance level w…