This study aims to examine the effect of Corporate Social Responsibility and Green Accounting on Financial Performance with Managerial Ownership as a moderating variable. The objects of this study were financial sector companies listed on the Indonesia Stock Exchange in 2022-2024. Using a purposive sampling method, the sample size of this study was 23 companies with a total of 69 observations. …
This study aims to determine the improvement of children's speaking ability aged 4-5 years through the application of picture story media in Ayu Kindergarten Palembang. The type of research used is Classroom Action Research using the Kemmis and MCTaggart Models which are implemented in two cycles, with stages of planning, implementation of actions, observation and reflection. The research subje…
This study aims to analyze the effect of financial literacy on investment decisions, mediated by financial behavior. The type of research used is quantitative research. The population in this study comprised all student members of KSPM FE UNSRI, and the sampling technique used was saturated sampling, resulting in 64 respondents. Data collection was conducted through the distribution of question…
This study aims to examine the effect of Carbon Emissions on Audit Fees, with Environmental Investment as a moderating variable. The object of this study is non-financial sector companies listed on the Indonesia Stock Exchange during 2020–2024. By using the purposive sampling method, the sample of this study consists of 50 companies with a total of 159 observations. The independent variable i…
Pengelolaan arsip aktif konvensional merupakan salah satu aspek krusial dalam administrasi pemerintahan, khususnya pada Bidang Pemerintahan, Kesejahteraan Sosial, dan Kesejahteraan Rakyat Bappeda Provinsi Sumatera Selatan. Pengamatan difokuskan pada prosedur pengarsipan manual yang mencakup penerimaan surat, pencatatan di buku register, pemberkasan, penyimpanan dalam ordner dan filing cabinet, …
The limited quantity and variety of oil palm leaf disease image data pose a problem for the training process, which requires large, diverse datasets. The development of generative methods that can increase the diversity and quality of synthetic image data is important. This study aims to develop an Auxiliary Classifier Generative Adversarial Network (AC-GAN) architecture based on Conditional Ba…
This study aims to analyze the influence of transformational leadership style and career development On Job Satisfaction at Bank Sumsel Babel Head Office Jakabaring. The research method used in this study is explanatory research with a quantitative approach. The data used in this study are primary data obtained through the distribution of questionnaries. The sampling technique used was proporti…
This study aims to examine the effect of work-life balance and job stress on employee engagement among employees at Bank Sumsel Babel’s Kapten A. Rivai Branch in Palembang. This study employs explanatory analysis, using a census sampling technique with a sample size of 82 respondents. Data collection in this study was conducted via a questionnaire. The data analysis technique used was multipl…
Laporan akhir ini membahas penerapan Sistem Informasi Srikandi untuk meningkatkan efisiensi pengelolaan arsip di Sekretariat Bappeda Provinsi Sumatera Selatan. Sistem ini penting untuk mempercepat administrasi, menjaga keamanan data, serta mendukung transparansi dan akuntabilitas dokumen. Pengamatan ini bertujuan untuk mengetahui sistem informasi pengelolaan arsip menggunakan Srikandi dan fakto…
Laporan ini bertujuan untuk mengetahui pengelolaan disposisi surat masuk dalam mendukung kelancaran administrasi persuratan di Badan Perencanaan Pembangunan Daerah (Bappeda) Provinsi Sumatera Selatan. Metode yang digunakan adalah observasi melalui keterlibatan langsung selama kegiatan magang. Data diperoleh dari kegiatan penerimaan, pencatatan, dan penyampaian disposisi surat kepada pimpinan ma…
The thesis titled "The Executorial Power of Land Mortgage Guarantees on Overlapping Land (Study of Decision Number 32/Pdt.G/2025/PN Plg)" is motivated by legal issues concerning the execution of Land Mortgage guarantees on land objects that are claimed to overlap by third parties, thereby causing legal uncertainty in the practice of executing security rights. The issues discussed in this study …
This study discusses rice inventory management issues at Perum Bulog Divre Sumsel Babel by applying the Q-backorder probabilistic inventory model. The objectives of this study are to determine the optimal order quantity, total inventory cost, and service level for two types of rice, namely PSO and KOM. The study uses secondary data from the 2020-2024 period, with a focus on calculations for 202…
This study aims to analyze the influence of inventory intensity, leverage, and profitability on tax planning in food and beverage companies listed on the Indonesia Stock Exchange in 2020-2024. The research method used is quantitative. The type of data in this study is secondary quantitative data obtained from the company's annual financial report. The sampling technique for this study used purp…
Watering is a crucial factor in the oil palm (Elaeis guineensis Jacq.) nursery phase to ensure optimal seedling growth. Conventional irrigation processes are often labor-inefficient and susceptible to fluctuations in planting media moisture. This study aimed to implement and evaluate the performance of an Internet of Things (IoT)-based automatic sprinkler irrigation system design using an ESP32…
This study aims to analyze the dynamics of the failure of the United Nations (UN) peacekeeping mission in the Democratic Republic of the Congo (DRC), particularly after the intervention of the M23 rebel group. The primary focus of this research is to examine the root causes of MONUSCO's chronic failure to protect civilians and stabilize the resource-rich eastern region of the DRC, culminating i…
This study aims to analyze the effect of audit quality, financial reporting quality, and institutional ownership on investment efficiency in manufacturing companies in the basic materials subsector listed on the Indonesia Stock Exchange during the 2021–2023 period. This research uses a quantitative approach with secondary data obtained from the companies’ annual financial reports. The resea…
This final report discusses the procedures for establishing the Allowance for Impairment Losses (AIL) on loans at PT Bank Pembangunan Daerah Sumatera Selatan dan Bangka Belitung. The AIL is a reserve that banks are required to establish in order to mitigate the risk of losses arising from uncollectible loans and to ensure that the quality of financial statements remains realistic and is not ove…
This research is motivated by numerous cases of violations of the rights of migrant domestic workers in Malaysia, which contradict the bilateral agreement embodied in the 2022 Memorandum of Understanding (MoU), including through recruitment practices that are outside the scope of the agreement. This research aims to analyze the implementation of this bilateral agreement as reviewed through the …
This research is motivated by the low listening ability of early childhood children in focusing attention, understanding messages, and responding to teacher instructions during learning. This study aims to improve children's listening ability through the use of poster media in Group B children aged 5–6 years at Baitullah Kindergarten Palembang. The study used classroom action research with th…
Ketersediaan air bersih menjadi permasalahan lingkungan yang semakin meningkat sehingga diperlukan teknologi filtrasi yang efektif dan berkelanjutan. Penelitian ini bertujuan mengembangkan membran nanofiber komposit PAN/Tin/CACKS melalui teknik electrospinning serta mengevaluasi karakteristik fisika-kimia, sifat mekanik, dan kinerja filtrasi air. Analisis SEM menunjukkan morfologi nanofiber yan…
Perkembangan uji coba senjata anti-satellite (ASAT) oleh Tiongkok pada 2007 dan Rusia pada 2021 telah menimbulkan ancaman serius terhadap infrastruktur antariksa Amerika Serikat. Merespons hal tersebut, pada 20 Desember 2019 Amerika Serikat membentuk United States Space Force (USSF) sebagai angkatan bersenjata yang bertugas dalam operasi militer terkait ruang angkasa. Namun, pembentukan USSF me…
This study discussed the limits of the legal liability of instrumental witnesses in notary deeds and formulated the concept of legal protection in the future. The background of this research was the unclear limits on the responsibility of instrumental witnesses in legal practice which were often drawn because of material liability for the content of deeds, and the absence of strict regulations …
Pada penelitian ini, penulis mengkaji mengenai perlindungan hukum masyarakat adat Batak Simalungun atas tanah ulayat yang berkonflik dengan PT Toba Pulp Lestari. Adapun yang menjadi rumusan masalah dalam penelitian ini yaitu: 1. Bagaimana mekanisme penguasaan dan kepemilikan tanah ulayat masyarakat adat Batak Simalungun di Kabupaten Simalungun?; dan 2. Bagaimana perlindungan hukum bagi masyarak…
The ability to recognize hijaiyyah letters is a fundamental skill that needs to be developed from an early age as a foundation for reading the Qur’an. However, observations at TK Negeri Pembina Pemulutan Barat showed that children aged 5–6 still experienced difficulties distinguishing the shapes and sounds of hijaiyyah letters due to conventional learning methods and less engaging media. Th…
Penelitian ini bertujuan untuk meningkatkan kemampuan membaca permulaan anak usia 5-6 tahun melalui flashcard suku kata di TK Islam Aisyah Muara Penimbung. Penelitian menggunakan desain Penelitian Tindakan Kelas model Kemmis & McTaggart yang berlangsung dalam dua siklus, meliputi tahap perencanaan, pelaksanaan tindakan, observasi, dan refleksi. Subjek penelitian terdiri dari 12 anak usia 5–6 …
The implementation of a Knowledge Management System (KMS) in higher education requires readiness in human, organizational, and technological aspects to ensure optimal acceptance. This study aims to analyze the influence of Human, Organization, and Technology factors within the HOT-Fit model on KMS acceptance in the Laboratory of the Faculty of Computer Science, Universitas Sriwijaya. This resea…
The development of digital technology has led to an increase in the use of gadgets among elementary school students, including in areas with limited infrastructure and access to technology, which has the potential to affect academic achievement. Uncontrolled use of gadgets can have an impact on students’ concentration and learning habits. This study aims to analyze the effect of device usage …
Rice (Oryza sativa L.) is a major staple crop in Indonesia which productivity is often constrained by sub-optimal land conditions, particularly swamp land areas. This study was aimed to evaluate the growth and yield potential of T3 and TR3 genotypes derived from the cross between Inpara 8 and Inpago 5 under middle swamp land condition. The research was conducted in Awal Terusan Village, Ogan Ko…
The development of digital technology has led to an increase in the use of gadgets among elementary school students, including in areas with limited infrastructure and access to technology, which has the potential to affect academic achievement. Uncontrolled use of gadgets can have an impact on students’ concentration and learning habits. This study aims to analyze the effect of device usage …
The decline in seed quality is one of the main obstacles in vegetable cultivation in urban areas, especially in tatsoi seeds stored for a long time. This study aims to analyze the effect of priming methods on tatsoi seed germination, and identify effective priming methods to increase seed germination due to long storage, as well as observe the results of plant growth. The study was conducted in…