This study aims to analyze the effect of the implementation of tax administration reform, the level of taxation knowledge, and taxpayer awareness on individual taxpayer compliance at KPP Pratama Kayu Agung. The object of this research is individual taxpayers at KPP Pratama Kayu Agung. By using purposive sampling method. The number of respondents in this study were 227,914 taxpayers. This study …
This study aims to analyze the changes in the physical properties of peanut seeds (Arachis hypogaea L.) during storage in a humid environment. Several parameters observed include dimensions, volume, surface area, bulk density, true density, porosity, and angle of repose. Measurements were taken at three different moisture contents, namely 6.24%, 10.28%, and 14.11%. The results show that increas…
Tissue culture is a plant propagation method that has the potential to solve the problems of conventional watermelon seedling propagation. This study aims to determine effects of growth regulators 2,4-D and BAP and types of media on the callus induction of watermelon leaf explant. The study was conducted at the Tissue Culture Laboratory, Faculty of Agriculture, Sriwijaya University, using a Com…
Interest in astronomy in Palembang City has grown significantly, as seen from the public's enthusiasm during the Total Solar Eclipse and students' active participation in the National Science Olympiad for astronomy. However, the community's interest in astronomy remains underfacilitated. Additionally, Palembang holds great potential in education and tourism, although educational tourism facilit…
Sexual violence among adolescents is a worrying issue because it has a broad impact on physical, psychological, and social health. This study aims to analyze the Relationship of Predisposing Factors and Reinforcing Factors to Sexual Violence Behavior in Adolescents at SMA Negeri 1 Pringsewu. This type of research is quantitative with a cross-sectional design. The study population was 720 people…
The rapid growth of the population in Indonesia, particularly in urban areas, has led to an increasing demand for land for construction and household food needs. However, the availability of optimal agricultural land is becoming increasingly limited, necessitating new solutions to meet these demands. To address the limitation of agricultural land in urban areas, a two-layer cultivation approach…
Bawang merah (Allium ascalonicum L.) merupakan salah satu komoditas hortikultura yang pada saat ini banyak di konsumsi oleh masyarakat Indonesia. Tujuan penelitian ini adalah untuk mengetahui respon pertumbuhan dan hasil tanaman Bawang Merah Varietas Tajuk (Allium ascalonicum L.) dengan pemberian pupuk kandang ayam. Penelitian ini dilaksanakan di Lahan Percobaan Jurusan Budidaya Pertanian, Faku…
Referral services are a crucial part of the healthcare system to ensure continuity of care and improve quality. Healthcare workers play a crucial role in providing optimal referral services. Initial data on the Dempo Community Health Center's referral rate from January to June 2024 showed fluctuations. Most referral rates exceeded the 16.35% target set by the Social Security Agency for Health (…
Background: Vulvovaginal candidiasis (VVC) is a very common mucosal infection in the vagina and vulva, mostly caused by Candida albicans. Accurate diagnosis requires supportive examinations such as direct microscopic evaluation or fungal culture; however, in practice, these ancillary tests are often omitted in women presenting with vulvovaginal symptoms due to high patient burden and the need f…
Climate change is a global challenge that prompted the establishment of the Paris Agreement as a new international regime to supersede the Kyoto Protocol, which was deemed ineffective. As a ratifying country, Indonesia is committed to reducing Greenhouse Gas (GHG) emissions through its Nationally Determined Contribution (NDC). This research addresses how Indonesia implements the 2015 Paris Agre…
Pendidikan di Indonesia memiliki beberapa jenjang pendidikan yang berbeda, karakter pengguna dari setiap jenjang pendidikan tersebut memiliki karakter yang berbeda beda. Tingkatan paling dasar yaitu SD dengan arakter anak anak sedangkan SMP dan SMA dengan karakter remaja menuju dewasa. Pendidikan islam saat ini sangatla penting untuk dipadukan dengan pendidikan umum. Dengan membentuk karakter i…
Embem fruit (Mangifera odorata griff.) is a mango-like fruit that has a low selling value during the main harvest. The innovation of embem fruit processing is that it can be processed into jam, to consume jam more practically, it can be further processed into sheet jam. This study aims to analyze the quality of embem fruit (Mangifera odorata griff.) sheet jam in various additions of sugar conce…
This study aims to determine the effect of religiosity, individual morality, internal control, and integrity on accounting fraud. The research approach used in this study is quantitative. The population of this study was 19 Regional Apparatus Organizations (OPD) of the Jambi Province Office. The sample selection process in the study used a purposive sampling technique. The sample of this study …
The increasing dependence on fossil fuels poses challenges to energy security, highlighting the need for renewable energy alternatives such as biomass. Coconut shell, a carbon-rich biomass waste, has significant potential to be converted into combustible gas through gasification. Although updraft gasifiers offer high efficiency, they are prone to excessive tar production, which can be mitigated…
The management and allocation of capital expenditure in district/city governments in South Sumatra Province are influenced by Local Original Revenue (PAD), Balancing Funds, and Budget Financing Surplus (SiLPA). In addition, the existence of a moderating variable in the form of population also plays an important role in strengthening the relationship between these fiscal factors and regional cap…
Bullying can be defined as a pattern of aggressive behavior carried out by an individual or a group against others. This study aims to develop an interactive book with a conflict resolution theme to prevent bullying among elementary school students. This development research employed the 4-D model. The data collection techniques used in this study were interviews and questionnaires. The data an…
This study aims to analyze the effect of sustainability reporting practices on financial performance among financial sector companies in Southeast Asia during the 2021–2023 period. Sustainability issues have become a major focus in the financial sector due to its strategic role in allocating capital for sustainable economic activities. Using a quantitative approach, this study examines 73 com…
Penelitian ini berjudul “Pengembangan Media Pembelajaran Video Interaktif Berbasis Canva Pada Materi Sejarah Lokal Gua Harimau Di Kelas X SMK Negeri Batumarta”, penelitian ini telah dilakukan dan diterapkan di kelas X DKV SMK Negeri Batumarta. Rumusan masalah dalam penelitian ini adalah bagaimana cara mengembangkan media pembelajaran video berbasis canva pada materi sejarah lokal yang valid…
This study aims to analyze students' numeracy skills in solving personal context problems about number patterns through the application of the Problem-Based Learning (PBL) model. The background of this study is based on the importance of numeracy in everyday life and the fact that students' numeracy achievements in Indonesia are still relatively low based on PISA results. This study uses a desc…
Penelitian ini bertujuan untuk mengetahui apakah terjadi penurunan atau kenaikan jumlah pengrajin aluminium di desa Tajung Atap, Kecamatan Tanjung Batu, Kabupaten Ogan ilir tahun 2018 hingga tahun 2024. Penelitian ini menggunakan metode kualitatif berupa observasi, wawancara dan studi pustaka melalui langkah penelitian historis yaitu heuristik, kritik sumber, interpretasi, dan historiografi. Ha…
This study aims to explore the English language learning strategies employed by students of the PG-PAUD (Early Childhood Teacher Education) Study Program at the Faculty of Teacher Training and Education, Sriwijaya University—students who are not from an English education background. A quantitative descriptive method was used, involving a total population of 163 students from the 4th and 6th s…
The continuous increase in tax arrears has become a serious issue in optimizing state revenue, necessitating effective collection strategies to improve taxpayer compliance. This study aims to analyze the effect of tax collection effectiveness through three main instruments: warning letters, distress warrants, and seizure orders (SPMP), on the collection of tax arrears at the Palembang Seberang …
Pertumbuhan industri kreatif di Palembang menghasilkan pola komunikasi interpersonal yang khas di kalangan pekerja kreatif, yang tidak hanya berfungsi untuk membangun relasi profesional tetapi juga membentuk identitas sosial. Penelitian ini bertujuan menganalisis bagaimana pekerja kreatif menegosiasikan identitas relasional melalui gaya komunikasi verbal dan nonverbal, serta bagaimana praktik k…
The Standard Inpatient Class (KRIS) policy represents the government’s effort to achieve equality in healthcare services through the standardization of inpatient facilities for all participants of the National Health Insurance (JKN) program. This study aims to explore the perspectives of JKN participants regarding the information and implementation of the KRIS policy at RSUP Dr. Rivai Abdulla…
Firm value is an important indicator that reflects market perceptions of the performance and long-term prospects of a company. Firm value is measured using PBV, which is the ratio of stock price per share to book value per share. This study examines the relationship between tax planning (TRR) and tax avoidance (ETR) on firm value (PBV) with Good Corporate Governance (GCG) as a moderating variab…
Quality healthcare services have become a necessity for every individual. Every complaint that arises must be immediately followed up with evaluation and continuous improvement. A recapitulation of Google Maps data from 2022 to 2024, as well as a complaint survey, shows that general polyclinics are the polyclinic with the most complaints. This study analyzes perceptions of the quality of health…
This study aims to determine the factors causing the fading of the culture of mutual cooperation in Adat Istiadat Pesedekahan at Kelurahan Tanjung Batu Timur. This study uses a qualitative approach with a case study method. The sampling technique in the study was purposive sampling so that the informants in this study were three main informants and one supporting informant. This study also used…
ABSTRACT The Health Office of Lahat Regency plays an important role in managing data on health facilities, infrastructure, and medical equipment (SPA) to support program planning and evaluation. However, as of August 2025, the completeness of ASPAK data remained low, with only 3 out of 35 Primary Health Centers (8.57%) meeting the minimum threshold of 60%. This study aims to evaluate the use of…
Community efforts in meeting food needs, especially vegetable needs, require containers in various aspects of its utilization, both in terms of marketing and cultivation, especially for urban communities where population density affects the increasingly narrow land for agricultural cultivation, so a strategy is needed to utilize narrow land for agricultural cultivation, namely by applying the c…
The purpose of this study was to determined the tolerance of jelutung plant seedlings (Dyera lowii Hook f.) to various water levels and duration of waterlogging. The research was conducted in the Agronomy Departement of Agriculture Faculty, Sriwijaya University, Indralaya District, Ogan Ilir Regency, South Sumatra (3.22017655˚S 104.64736351˚E), from April to December 2024. The design of resea…