All of the articles in this proceedings volume have been presented at the [FIRST IC 2023] during [30-31 October 2023] in [Palembang, Indonesia]]. These articles have been peer reviewed by the members of the [Scientific Committee] and approved by the Editor-in-Chief, who affirms that this document is...

Micro, small, and medium enterprises put up to the improvement of the economy. The survey was conducted to reveal the nexus between social capital, organizational learning capabilities, and business performance of MSMEs in Palembang. MSME owners or managers are determined to be the population based on...

The study compared students’ reading comprehension and English vocabulary before and after instruction using two different instructional strategies: the original semantic mapping strategy and the semantic mapping strategy in conjunction with collaborative learning. The study involved two groups, one...

The main purpose of this current study is to investigate the impact of acculturation of societies (social, traditions and expressions) in the past on Palembang Songket motifs. This is a quantitative study, where data was gathered through questionnaires and interviews. The study used a sample of 100 respondents...

This paper focuses on examining the ideas put forth by Thomas Lickona. Lickona’s perspective on character education revolves around a theory consisting of three fundamental elements: understanding what is morally right, having a deep appreciation for moral values, and actively applying these values in...

To reduce the level of fraud, early disclosure of fraud is required. Internal control, forensic accounting and investigative audits are included in the method of revealing fraud early. This study is expected to measure how the effect of the application of internal control, investigative audits, and forensic...

Balancing funds include general allocation funds, specific allocation funds originating from the Regional Revenue and Expenditure Budget, and money originating from the center to fund decentralization implementation with the goal of generating efficient and effective regional resource management. The...

Kampung Sayur Cempako is one of the residential areas that has been used as a tourism village that implements urban farming in Palembang City. Kampung Sayur Cempako was initially pioneered by Mr. Rudi Harsam by carrying out planting activities using hydroponic method on empty land which was originally...

The world of commerce has become a very crucial part of its influence on economic growth. The Internet of Things (IoT) is a breakthrough in the business world in the midst of current technological developments. IoT has increased labor productivity by up to 25% in some sectors such as manufacturing. IoT...

Workers that perform well are those who can complete their tasks according to the assignment and successfully navigate any challenges they may encounter while doing so. The purpose of this study is to evaluate the impact of MBO performance appraisal on employee performance as well as to develop an e-MBO...

This research aims to explain the relationship between financial literacy and the financial well-being of women. Several previous theories concluded that there was a gap in financial well-being between women and men. Women are less likely to successfully raise additional funds than men, and women tend...

In today’s digital age, having an online presence is essential for business survival and growth. A well-designed website serves as a virtual storefront, enabling micro and small businesses to reach a wider audience, increase brand awareness, and enhance customer engagement. Website development is a pivotal...

This study aimed to determine the effect of digital payments namely QRIS on buying interest. The object of this research is MSMEs, assisted by Rumah BUMN South Sumatra. This research was conducted using a quantitative-descriptive approach. The population in this study was 20 MSMEs assisted by Rumah BUMN...

This research aims to look into higher and vocational education websites in Indonesia to see how language is used to promote these universities in society. The websites of the top 5 universities and 5 polytechnics in Indonesia based on webometrics in 2023 were selected as keynotes for analysis. It is...

The primary goal of this research is to assess the impact of financial literacy and lifestyle on employee retirement planning. This research takes a quantitative method. This study employed a questionnaire and an online questionnaire to gather information. A sample of 250 employees in Palembang was used...

Strategic management is crucial in the Regional Technical Implementation Unit of the Education Communication Information Technology Center (UPTD BTIKP) of South Sumatra Disdik, given technological changes and demands for quality education services. This qualitative research highlights the implementation...

The Economic Order Quantity (EOQ) method is known as an efficient approach to optimizing inventory by minimizing total inventory costs, including holding costs and ordering costs. In this research, we focus on implementing EOQ in system related to heavy equipment spare parts units, with a web-based approach...

. This studyiaims to determine the effect ofiaudit findings, previous year's auditiopinion, and size ofilocal government on auditiopinions in district/city government financial reports in the province of South Sumatra in the 2017–2021 period. The type of research used is quantitative research using...