Penelitian ini bertujuan untuk menguji dan mengetahui pengaruh love of money, pemahaman perpajakan dan sanksi perpajakan terhadap penggelapan pajak. Penelitian ini menggunakan metode kuantitatif dan data primer. Populasi dalam penelitian ini adalah wajib pajak orang pribadi yang terdaftar di KPP Pratama Kayu Agung tahun 2018-2022. Sampel penelitian ini diperoleh dengan menggunakan metode non pr…
Fleksibilitas psikologis berperan penting dalam membantu siswa mengelola emosi, menerima pengalaman internal, dan beradaptasi dengan tuntutan lingkungan sekolah, sehingga diperlukan layanan bimbingan dan konseling yang tepat. Penelitian ini bertujuan untuk mengetahui efektivitas konseling kelompok dengan teknik Motivational Interviewing dalam meningkatkan fleksibilitas psikologis siswa SMA Nege…
This study aims to analyze the application of the gravity model by looking at the effect of the Destination Country Labor Force, Home Country Labor Force, Inter-Country GDP Ratio, and Inter-Country Distance on the Number of Indonesian Labor Migration. The data used are time series data from 2013 to 2022 and cross section data on 15 destination countries for Indonesian workers with panel data re…
Pengelolaan sampah di Desa Pulau Semambu membutuhkan penentuan rute kendaraan yang efisen dari 12 lokasi Tempat Pembuangan Sementara (TPS) ke Tempat Pembuangan Akhir (TPA) Palem Raya. Penelitian ini bertujuan untuk menentukan rute kendaraan sampah yang optimal dengan menerapkan metode Harmony Search (HS) pada Capacitated Vehicle Routing Problem (CVRP). CVRP digunakan untuk memastikan bahwa volu…
Aksesibilitas dan kualitas layanan kesehatan darurat di Kota Palembang sangat bergantung pada penentuan lokasi unit emergency yang optimal. Penelitian ini bertujuan untuk menentukan unit emergency yang optimal di setiap kecamatan di Kota Palembang dengan menggunakan metode Profile Matching (PM) dan Simple Additive Weighting (SAW). Evaluasi didasarkan pada enam kriteria, diantaranya tingkat pela…
Penelitian ini bertujuan untuk mengetahui pengaruh Manajemen Laba terhadap Biaya Modal Ekuitas. Penelitian ini menggunakan metode penelitian kuantitatif. Pemilihan sampel diambil menggunakan purposive sampling dari 19 perusahaan terpilih. Objek Penelitiab ini adalah Perusahaan Perkebunan yang terdaftar di Bursa Efek Indonesia dalam kurun waktu penelitiab 2018-2022. Metode analisis data pada pen…
Unit Emergency, yaitu UGD maupun IGD, memiliki peran krusial dalam penanganan awal pasien dengan kondisi kritis dan mengancam jiwa. Di Kota Palembang, distribusi fasilitas Unit Emergency yang belum merata berdampak pada aksesibilitas masyarakat terhadap layanan darurat. Penelitian ini bertujuan untuk menentukan lokasi optimal rumah sakit dengan fasilitas Unit Emergency dari 31 alternatif di Kot…
Enhancing the seismic performance of multi-story buildings in high-seismic regions requires effective structural control systems to improve lateral resistance and energy dissipation. This study evaluates the influence of steel bracing and Fluid Viscous Damper (FVD) systems on the dynamic response of a 10-story regular building using Response Spectrum Analysis in structural analysis software, in…
Penelitian ini berjudul "Pengembangan Media Pembelajaran Infografis Berbasis Visme Untuk Mengukur Pemahaman Sejarah Lokal Pada Materi Peranan A.K Ghani Masa Revolusi Fisik di SMA Islam Az-Zahrah Palembang". Penelitian ini dilaksanakan di kelas XI3 SMA Islam Az-Zahrah Palembang dengan metode penelitian Research & Development dan model pengembangan ADDIE (analisis, desain, pengembangan, implement…
Rubber plants (Hevea brasiliensis Muell Arg) are superior natural resources from the Euphorbiaceae group. Rubber plants can produce sap or known as latex. The disease that is a big problem because it attacks rubber plants lately is leaf fall disease. One of the pathogens suspected as the cause of rubber leaf fall disease is Pestalotiopsis sp. The use of endophytic bacteria as an effort to contr…
The Free Nutritional Meals (MBG) program is a government policy agenda that has sparked various public discourses, both supportive and critical. This study aims to analyze how discourse regarding the Free Nutritional Meals (MBG) program is shaped and negotiated through national online media coverage. Using a discourse network analysis (DNA) method, this study processed 162 news stories from Kom…
Penelitian ini bertujuan untuk menganalisis wacana kritis berbasis korpus pada komentar pengguna YouTube terhadap inovasi robot polisi Indonesia. Inovasi ini menimbulkan berbagai respons publik, terutama terkait efektivitas teknologi dan penggunaan anggaran negara. Penelitian menggunakan metode analisis wacana kritis berbasis korpus (CADS) dengan pendekatan Sara Mills untuk mengidentifikasi pos…
Porphyromonas gingivalis is the main anaerobic bacterium responsible for gingivitis and periodontitis. The use of natural ingredients such as pineapple (Ananas comosus) and stevia has potential as antibacterial agents capable of inhibiting and even killing Porphyromonas gingivalis, and can be developed into products in the form of jelly candy. This study aimed to determine the antibacterial act…
Cabbage (Brassica oleracea L.) is one of the vegetables that is frequently attacked by pests and diseases. One of the control measures applied is the use of pesticides. Improper use of pesticides on vegetable and fruit crops to control pests and diseases can have harmful effects on infants, children, and adults. This study aims to evaluate farmers’ knowledge and compliance in using pesticides…
Tingginya prevalensi stunting di Provinsi Sumatera Selatan menunjukkan bahwa permasalahan gizi pada anak masih menjadi tantangan serius. Selain itu, faktor faktor penyebab stunting diketahui bervariasi antarwilayah, sehingga diperlukan analisis pengelompokan untuk memahami pola kemiripan antar kabupaten/kota berdasarkan faktor-faktor yang berkaitan dengan kejadian stunting. Penelitian ini bertu…
Increased demand for electrical energy and limited fossil fuel resources have driven the development of renewable energy, one of which is wind energy. Darrieus vertical axis wind turbines have the potential to be developed in Indonesia because they are capable of operating in variable wind conditions without requiring a wind direction guidance system. This study aims to analyze the actual perfo…
This study aims to analyze the influence of machining parameters on surface roughness and to optimize the milling process using a machine learning approach. The machining process was conducted on AISI 1045 steel using the down milling method with a Minimum Quantity Lubrication (MQL) system based on coconut oil combined with Fe₃O₄ nanoparticles as a nano-cutting fluid. The machining paramete…
ABSTRACT This study aims to determine the effectiveness of chitosan compounds in controlling Ceratocystis disease in langsat plants (Lansium domesticum Corr.) through in vitro and in vivo approaches. The study used a Completely Randomized Design (CRD) with six chitosan concentration treatments and included two controls (0; 0 mg/L + 0.1% acetic acid; 0.5; 5; 50; and 500 mg/L) with 10 replication…
The development of digital technology has driven changes in consumer behavior in seeking information and making purchasing decisions, particularly through social media. This situation requires businesses to implement effective digital marketing strategies, such as social media marketing and influencer marketing. This study aims to analyze the influence of social media marketing and influencer m…
This study aims to analyze the influence of customer identification, customer acquisition, customer retention, and customer development, both partially and simultaneously, on customer satisfaction of Sriwijaya Air airline in Palembang. The study uses a quantitative approach with a causal research type. Primary data were obtained by distributing questionnaires to 100 Sriwijaya Air passenger resp…
This study aims to analyze the development of the Indonesian Islamic Propagation Institute (LDII) in Palembang City during the period 2001–2022 from a social history perspective. The focus of the study is on the dynamics of organizational change, including organizational structure, religious role, social role, and economic empowerment. This study uses a qualitative approach with historical re…
This study aims to examine the effectiveness of using Instagram in a digital community called Perempuan Masa Depan.Id by looking at the extent to which social media contributes to women's empowerment in various content and activities that can improve women's empowerment, especially among young Indonesian women. The research subjects were followers of the Instagram account @perempuanmasadepan.id…
This study aims to develop an academic writing E-Module based on FlipHTML5 with a valid, practical, and effective Student-Centered Learning (SCL) approach for 10th grade students at SMA Negeri 10 Palembang. The research method used is Research and Development (R&D) by applying the model from Dick, Carey, and Carey (2015). The development procedure was carried out through ten main stages, namely…
Spodoptera litura is an important pest that attacks the foliage of various crops, including those belonging to the Brassicaceae family. This research aimed to determine the effect of endophytic entomopathogenic fungal induction in pak choi seeds as a potential attractant for egg parasitoids. The research employed a randomized block design, and the assays were conducted using an olfactometer acr…
This study aims to develop an academic writing E-Module based on FlipHTML5 with a valid, practical, and effective Student-Centered Learning (SCL) approach for 10th grade students at SMA Negeri 10 Palembang. The research method used is Research and Development (R&D) by applying the model from Dick, Carey, and Carey (2015). The development procedure was carried out through ten main stages, namely…
This study aimed to develop a local context-based e-module for writing argumentative essays through a Project-Based Learning (PjBL) approach at SMA Negeri 10 Palembang. The study was conducted to address students’ low argumentative writing skills, limited availability of contextual digital teaching materials, and the lack of optimal project-based learning implementation in Indonesian language…
Microplastic pollution in aquatic environments has become a global environmental issue that affects ecosystems and human health. This study aims to identify the physical characteristics of microplastics based on shape, size, and color in sediments and biota (fish) in the Musi River waters in Bailangu Village, Sekayu District, Musi Banyuasin Regency. Sampling was conducted using a purposive samp…
This study aims to determine the existence of character education values in the ngayah tradition of the Balinese community in Nusa Bali Village. This study uses a qualitative approach with an ethnographic method. The sampling method used is purposive sampling with three informants. Data collection techniques used are interviews, observation, and documentation. Data analysis techniques included …
The representation of deaf families and inclusive communication practices remains limited in popular media, particularly narratives that position CODA (Children of Deaf Adults) as central subjects within family communication dynamics. The Korean drama Twinkling Watermelon (2023) presents a cultural text that portrays interactions between the hearing and deaf worlds through the perspective of a …
This study aims to analyze the innovation of the e-Divorce Certificate (e-Akta Cerai) service at the Palembang Religious Court Class 1A, focusing on its adoption and acceptance by court officials and the public, as well as the factors influencing its success and challenges in implementation. This research employs a qualitative descriptive approach using interviews, observation, and documentatio…