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Situs Lobu Tua merupakan salah satu situs kota kuno daerah Barus, Provinsi Sumatera Utara, dan pernah dihuni anatara akhir abad ke -9 hingga awal abad ke- 12 Masehi. Buku ini bertujuan menunjukkan betapa pentingnya peranan Barus dalam sejarah kuno Nusantara. Selain memuat hasil- hasil penelitian arkeologi mengenai benda- benda yang ditemukan di situs Lobu Tua, diperkenalkan juga penelitian tent…
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This research developed a digital educational comic oriented toward Education for Sustainable Development (ESD) on the application of Pancasila values in daily life for sixth-grade students at SD Negeri 01 Mangun Jaya. The objectives were to determine the development procedure and to assess the validity and practicality of the developed learning media. This study employed the Research and Devel…
This research aimed to determine the effect of varying concentrations of chickpea aquafaba and lemon juice on the physical, chemical, and sensory characteristics of chocolate mousse. The research employed a Factorial Completely Randomized Design with two treatment factors: aquafaba concentration (25% and 30%) and lemon juice concentration (0.1% and 0.3%). Each treatment was replicated three tim…
This study aims to: (1) describe the needs analysis of lecturers and students toward reading comprehension media for South Sumatra folklore assisted by FlipHTML5, (2) produce a design of reading comprehension media for South Sumatra folklore based on FlipHTML5 according to the needs analysis results, (3) explain the results of expert validation of the developed media, and (4) determine the resu…
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This research is motivated by the increasing demands for transparency and accountability in corporate financial reporting and the importance of sustainability. This study aims to analyze the effect of ESG performance and financial distress on financial statement fraud, with the audit committee as a moderating variable and industry as a control variable. This study uses panel data from 94 compan…
The development of text processing technology allows for automated data classification using machine learning methods. In the case classification process, manual text grouping is often time-consuming and error-prone. This study aims to build a text classification system capable of automatically grouping case descriptions into specific categories. The methods used in this study are Support Vecto…
Besarnya potensi ekonomi yang dimiliki Provinsi Riau belum sepenuhnya mampu menciptakan pertumbuhan ekonomi yang merata antarwilayah. Penelitian ini bertujuan menganalisis pola interaksi spasial dan pengaruhnya terhadap pertumbuhan ekonomi kabupaten/kota di Provinsi Riau periode 2011–2024. Penelitian ini menggunakan pendekatan kuantitatif melalui analisis skalogram, model gravitasi, dan regre…
This study aims to produce a product in the form of a valid, practical character assessment instrument, and can measure honest character, discipline character, hard work character, independent character of students. This research and development was conducted at SMA Negeri 1 Indralaya by involving students of class XI.10 as research subjects. This research design uses the ADDIE model. Data coll…
Disparities in economic growth across regions remain a major issue in Indonesia’s development process, particularly in provinces with relatively low economic growth compared to others. This study aims to analyze the effect of Domestic Investment (PMDN), road infrastructure, and the Human Development Index (HDI) on economic growth in five provinces with the lowest economic growth in Indonesia.…
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This study aims to produce a product in the form of an educational game-based assessment instrument Educandy that is valid, practical, and has a potential effect in increasing the learning motivation of eighth-grade students in Pancasila Education learning. This research is a research and development conducted at SMP Negeri 9 Prabumulih involving eighth-grade students as research subjects. The …
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The Musi River Estuary is an estuarine area that has the potential to become a site for microplastic accumulation due to various anthropogenic activities. Sediment acts as a long-term accumulation medium for microplastics because the particles tend to settle at the bottom of the waters. This study aimed to analyze the abundance, shape, color, and polymer types of microplastics in sediment, sedi…
Rubber is one of Indonesia’s major plantation commodities that plays a vital role in supporting the national economy and the livelihoods of rural communities; however, despite high production levels, the sustainability of rubber farming—particularly in terms of efficiency and farmer income—remains uncertain. This study aims to (1) analyze economic and technical efficiency to assess the su…
The objectives of this study were: (1) to analyze the level of consumer satisfaction with the service and products of Pempek Lala using the Customer Satisfaction Index (CSI) method; (2) to identify the level of importance and performance of each service and product attribute using the Importance Performance Analysis (IPA) method; and (3) to determine the attributes that should be prioritized fo…
This study discusses the responsibility of Land Deed Officials (PPAT) regarding the cancellation of land grant deeds that exceed the grant amount provisions as regulated in Article 210 of the Compilation of Islamic Law, as well as the legal protection for grant recipients. The focus of the study includes two main issues: the scope of the PPAT's responsibility in the event of cancellation of a g…
This study aimed to determine the physical, chemical, and sensory characteristics of moringa leaf tea with different drying methods and particle sizes. This study used a factorial Completely Randomized Design (CRD) with two factors (drying method and particle sizez). The first factor was the drying method (conventional drying and vacuum drying), and second factor was the tea leaf particle sizes…
Legal issues concerning the validity of a Sale and Purchase Binding Agreement that substantially disguises a debt relationship have implications for the liability of the notary. This issue arises from the imbalanced positions of the parties and the coercive circumstances that are exploited, resulting in an agreement that is not formed from free will. The method used is normative legal research …
Information systems in the Faculty of Computer Science, Sriwijaya University generally have separate authentication and user management mechanisms in each application. This condition causes repeated login processes, decentralized role management, and less efficient application integration. This research aims to develop a role-based Single Sign-On (SSO) system as a centralized authentication and…
Laporan magang ini merupakan tugas akhir bagi mahasiswa Program Diploma III Akuntansi Universitas Sriwijaya yang telah melaksanakan praktik kerja lapangan selama dua bulan di PT Bank X . Tujuan laporan ini adalah untuk mengetahui mekanisme penerapan Pajak Penghasilan (PPh) dalam proses pembayaran kepada pihak ketiga pada unit Business Support PT Bank X. Fokus pembahasan meliputi penerapan PPh P…
Laporan akhir ini disusun berdasarkan kegiatan magang yang dilaksanakan pada Badan Pendapatan Daerah Kota Palembang dengan fokus pengamatan pada proses pelaksanaan Pajak Bumi dan/atau Bangunan. Tujuan penyusunan laporan ini adalah untuk mengetahui prosedur pendaftaran objek pajak, proses pemungutan dan pembayaran Pajak Bumi dan/atau Bangunan serta penerapan pencatatan Pajak Bumi dan/atau Bangun…
Exclusive breastfeeding is an important practice in supporting infant growth, but its coverage in Indonesia has not yet reached the national target. Promotion of breastmilk substitutes products can influence mothers' decisions in breastfeeding. The World Health Organization (WHO) established the International Code of Marketing of Breast-Milk Substitutes to protect breastfeeding practices. Howev…
The Final Report titled "Cash Receipt and Expenditure Procedures for BPJS Health Patient Services at the Finance Department of Siloam Palembang Hospital." Cash management is one of the important aspects in hospital operations because cash is used to support various healthcare activities. Therefore, a clear procedure and a good internal control system are needed so that cash management can run e…
This study aims to develop a digital comic-based learning media product using ibisPaint to strengthen the ecological literacy (ecoliteracy) among fifth-grade students at SD Negeri 05 Indralaya. This study used the ADDIE Development model, which consists of five stages: Analysis, Design, Development, Implementation, and Evaluation. Data collection techniques included observation, interviews, and…
This final report, entitled A Review of Income Tax Article 21 and 23 Withholding Procedures and Reporting of Petty Cash Transactions at PT PLN (Persero) UP3 Palembang," aims to determine how the calculation, recording, withholding, and reporting of Article 21 and 23 Income Tax Articles 21 and 23 for petty cash transactions conducted by PT PLN (Persero) UP3 Palembang align with applicable tax re…