The procedure for withholding Income Tax (Article 23) on office equipment repair services at the Department of Industry of South Sumatra Province is the focus of the author's observation during the internship program. The discussion includes the identification of taxable objects, the application of a 2% rate on gross amounts, the withholding process carried out by the treasurer, as well as the …
This final project report aims to examine the mechanism of quarterly industry reporting through SIINas, as well as to identify the obstacles and efforts made in its implementation to ensure compliance with applicable regulations. The methods used include data collection through observation, interviews, and literature review with a qualitative descriptive approach. The National Industrial Inform…
Soybean to Tofu processing agroindustry plays a strategic role in increasing the added value of agricultural products and meeting the community's protein needs. This study aims to (1) identify production costs, revenues, and profits; (2) analyze financial feasibility; and (3) calculate the value added of soybean processing at Gladys Tofu Factory, Segayam Village, Muara Enim Regency. The researc…
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…
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…
Penelitian Penelitian ini bertujuan untuk menganalisis penerapan Customer Relationship Management (CRM) Perumda Tirta Musi dalam merespon keluhan pelanggan melalui media sosial instagram. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data melalui wawancara mendalam, observasi, dan dokumentasi. Informan penelitian dipilih menggunakan teknik purposive sampling yang te…
Illegal trade, poaching, and habitat destruction have placed slow lorises (Nycticebus spp.) at risk of extinction despite their protection under Thailand’s national regulations and international regimes such as CITES, highlighting a gap between policy and implementation. The objective of this study is to analyze the rationale behind the Love Wildlife Foundation’s (LWF) use of transnational …
This study analyzes the external factors influencing Lithuania's foreign policy decision to withdraw from the China–Central and Eastern European Countries (China–CEEC) cooperation forum in 2021. Lithuania became the first country in the Central and Eastern European region to officially withdraw from the forum, despite having previously been actively involved in various areas of economic, di…
Fraud in public procurement remains an ongoing governance issue despite the widespread adoption of digital systems in the public sector. While previous studies have confirmed that e-procurement and e-government enhance transparency, empirical evidence integrating digital governance and organizational culture to explain the effectiveness of fraud detection remains limited, particularly at the mi…
This study aimed to measure the influence of the #gayaditiktok trend and influencer marketing on consumers’ purchase intention toward local fashion products. The subjects of this research were Generation Z female TikTok users residing in Palembang City. A quantitative approach was employed using a non-probability sampling method, specifically purposive sampling. Research data were collected t…