This study is important because rice is a staple food commodity for the community; therefore, increasing productivity and ensuring rice food safety are important concerns. Arisan Deras Village, rice farming is one of the dominant agricultural activities. However, the implementation level of Good Agricultural Practices (GAP) has not been clearly identified. This study aimed to analyze the level …
This study is motivated by the low adoption of agricultural machinery in rice farming, particularly in lebak swamp areas, even though mechanization such as rice transplanters has been proven to improve efficiency and reduce labor costs. The objectives of this study are (1) to identify the factors influencing farmers’ decisions to use rice transplanters, (2) to analyze the differences in incom…
The process flow of goods and services procurement is a strategic function in supporting the smooth operation of a company. This final report aims to analyze the procurement process flow of goods and services at PT Sucofindo (Persero) and evaluate its conformity with accounting principles and internal control systems. Using a qualitative descriptive method based on direct observation during the…
In an effort to strengthen and improve household economic capacity, the Women Farmers Group of Sungai Pinang Village has received flexibility and support from the Banyuasin Regency Government through a Local Food Processing Program based on breadfruit flour production. This initiative has made Sungai Pinang Village the only village in Rambutan District, Banyuasin Regency, that processes breadfr…
Urban wind characteristics, characterized by low velocity and high turbulence, limit conventional wind turbine performance. The Savonius Vertical Axis Wind Turbine is a suitable alternative, but its efficiency is hindered by negative torque on the returning blade. This study aims to optimize a two-bladed Savonius turbine by integrating a fixed 8-blade guide vane system with tilt angles of 30°,…
Prokrastinasi akademik merupakan perilaku menunda dalam memulai, mengerjakan, atau menyelesaikan tugas akademik. Penelitian ini bertujuan untuk memberikan gambaran mengenai tingkat prokrastinasi akademik pada siswa kelas XI yang memiliki kemampuan manajemen waktu rendah di SMA Srijaya Negara Palembang. Penelitian ini menggunakan pendekatan kuantitatif dengan metode deskriptif. Populasi dalam pe…
Geosite Batu Runciang merupakan salah satu geosite di Kawasan Geopark Sawahlunto yang memiliki karakteristik bentang alam eksokarst dengan potensi tinggi untuk dikembangkan sebagai geowisata. Namun, kajian mengenai karakterisasi geomorfologi dan analisis potensi geomorfosite di lokasi ini masih terbatas. Penelitian ini bertujuan untuk mengkarakterisasi geomorfologi Geosite Batu Runciang berdasa…
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…
Pajak merupakan salah satu sumber utama penerimaan negara yang berperan penting dalam pembangunan nasional. Salah satu jenis pajak yang memiliki peran penting dalam sistem perpajakan Indonesia adalah Pajak Pertambahan Nilai (PPN). Selain itu, dalam rangka memastikan kewajaran laporan keuangan, diperlukan prosedur audit melalui pengujian substantif, salah satunya menggunakan teknik vouching pada…
The European Union Deforestation Regulation (EUDR) regulates the trade of deforestation-risk commodities, including rubber, by requiring deforestation-free production, legal compliance, and supply chain traceability. This policy affects Indonesia’s smallholder rubber supply chain, including farmers and the Rubber Processing and Marketing Unit (UPPB) in Lalang Sembawa Village, Banyuasin Regenc…
This internship activity aims to understand the procedures for preparing financial statements at the Financial Division Work Unit of the South Sumatra Regional Police. The background of this activity is based on the importance of implementing systematic and accurate financial statement preparation procedures in accordance with Government Accounting Standards to support transparency and accounta…
The rice sector played an important role in supporting food security and farmers’ livelihoods in Indonesia; however, inefficiencies in the marketing system often resulted in low prices received by farmers due to long marketing chains involving intermediaries. The objectives of this research were (1) to describe the forms of rice marketing channels in Sembadak Village, Pemulutan District, (2) …
Stunting remains a major public health concern in Indonesia. This condition is characterized by impaired growth in children due to chronic malnutrition, recurrent infections, and suboptimal caregiving practices. One of the key interventions proven to prevent stunting is the provision of exclusive breastfeeding during the first six months of life. This study aims to analyze the relationship betw…
PT PLN (Persero) UP3 Palembang routinely conducts electrical equipment installation service transactions with third parties that result in obligations for withholding Income Tax (PPh) Article 23. The problem faced is the potential inaccuracy in tax administration that may lead to administrative sanctions and affect corporate accountability. The internship was carried out in the Finance/Tax Divi…
The provision of performance allowances is a strategic government policy within the framework of bureaucratic reform to enhance the professionalism and discipline of state apparatus. This final report aims to analyze the performance allowance request system for National Police members at the Finance Field (Bidkeu) Work Unit of the South Sumatra Regional Police, as well as to assess its complian…
Operational activities in the electricity sector are highly dependent on the availability of adequate and timely materials. To meet these needs, PT PLN (Persero) UP3 Palembang carries out procurement of goods and materials through a structured and accountable mechanism. This report aims to analyze the procedures for material billing procurement at PT PLN (Persero) UP3 Palembang, identify the ob…
Payroll is one of the important aspects of financial management in government institutions that must be carried out accurately, transparently, and in accordance with government accounting principles in order to support good financial governance. The writing of this final report aims to analyze the payroll accounting recording procedures at the Finance Division of the South Sumatra Regional Poli…
Smart farming requires a reliable server infrastructure to handle real-time data requests. The use of a single server may cause overload and reduce service performance. This study aims to implement a Docker Swarm-based load balancing system for smart farming servers using Single Board Computers in the form of Raspberry Pi. The system architecture consists of one manager node and two worker node…
This observation aims to observe the calculation mechanism and recognition of capital lease income on the Gold Ownership Credit (KKE) product at PT Pegadaian UPC Lebong Siarang. The report was prepared through direct observation, documentation, and data collection during the internship period from January to March 2026. Based on the observation results, it shows that the calculation of capital …
This study aims to determine the influence of participation in Islamic Spiritual Extracurricular activities (Rohis) on the confident character of students at SMA Negeri 2 Palembang. This study uses a quantitative approach with simple linear regression analysis. The research sample amounted to 80 students who were members of the Rohis extracurricular, with saturated sampling techniques. Data col…
Procurement of goods within state-owned enterprises is often considered prone to waste and a lack of transparency, making a systematic mechanism necessary as the basis for accountable acquisition of fixed assets. This report aims to identify the mechanisms and parties involved in the procurement process at PT Pegadaian’s Palembang Area Office. Data collection was conducted through direct obse…
Operational activities in credit lending in non-bank financial institutions require regular accounting procedures to ensure accurate presentation of financial statements. This final report aims to understand the KCA (Kredit Cepat Aman) loan procedure and its accounting treatment at PT Pegadaian UPC Demang Lebar Daun. Data were collected through direct observation, interviews with appraisal and …
Partial discharge (PD) is a disturbance in the insulation system of medium-voltage equipment that can reduce the reliability of electrical distribution systems. This study aims to analyze partial discharge activity in the 20 kV TD#3 cubicle at Keramasan Substation using the Transient Earth Voltage (TEV) method based on the IEC TS 62478:2016 standard. The measurement was conducted online without…
This research is entitled "Development of AI-Based Interactive Infographics on the Tonarigumi Social Institution During the Japanese Occupation at SMA Negeri Plus 2 Banyuasin III." The problem in this research focuses on how to develop interactive infographic media based on Artificial Intelligence that meets the criteria for validity and practicality as a history learning medium. The purpose of…
This research aims to determine whether Symbolab-assisted learning with a nutritional food context has a significant effect on students’ algebraic thinking ability on the topic of Systems of Linear Equations in Two Variables (SPLDV). The method used in this study was a quantitative approach with a quasi-experimental design, specifically the Nonequivalent Control Group Design. The research sam…
This study is titled “Development of an Interactive Digital Escape Room Learning Medium on the Topic of the Introduction of Buddhism to the Sriwijaya Kingdom for Students at State High School 10 Palembang.” This study was conducted in class X.4 at State High School 10 Palembang and is a development research study using the Alessi & Trollip model. The objective of this study is to develop an…
This study was motivated by students’ perception that mathematical word problems are difficult to solve, particularly due to difficulties in constructing mathematical models from the given problems. This study aimed to describe students’ perceptions of mathematical modeling learning on arithmetic sequence material. The method used was descriptive research with quantitative and qualitative a…
Penyalahgunaan dan peredaran narkotika merupakan kejahatan serius yang berdampak luas terhadap kesehatan, sosial, dan ekonomi masyarakat. Salah satu persoalan krusial dalam penegakan hukum narkotika adalah penentuan status hukum pelaku, apakah sebagai pengguna atau pengedar, yang implikasinya sangat menentukan jenis dan beratnya sanksi pidana yang dijatuhkan. Penelitian ini bertujuan untuk meng…
Penelitian yang berjudul penggunaan pengukuran hasil tes fisik cabang olahraga renang menggunakan aplikasi pada siswa SD Negeri 39 Palembang. Penelitian ini bertujuan untuk menentukan norma kategori pengukuran hasil tes fisik cabang olahraga renang menggunakan aplikasi. Komponen-komponen kondisi fisik yang sangat penting dalam cabang olahraga renang meliputi daya tahan, kecepatan, kekuatan, dan…
History learning in schools is generally theoretical, with Framevr students are invited to learn through experience visiting a virtual museum. This thesis is entitled "Development of Framevr-Based Learning Media on the Material of Bumiayu Temple Artifacts TPKS Museum in SMA Negeri 10 Palembang." This study aims to develop learning media in the form of Framevr and determine the level of validity…