Publication Search

In the increasingly competitive manufacturing industry, the effectiveness of Management Control Systems (MCS) is heavily influenced by human factors, particularly leadership style. This study aims to analyze the impact of leadership style on the effectiveness of MCS from the employees' perspective. The research uses a qualitative descriptive approach with in-depth interviews conducted on employees of a manufacturing company in Surabaya. The results indicate that the applied leadership style tends to be directive yet supportive, combining firmness in rule enforcement with humane interpersonal relationships. However, the reward system is found to be inconsistent and less structured, emphasizing more on disciplinary control rather than positive reinforcement. The study concludes that leadership style has a significant effect on employee compliance and perception of control systems. Effective leadership creates goal congruence and transforms rules from being perceived as a burden into operational support. Conversely, inconsistency and lack of flexibility become obstacles to optimal control. These findings highlight the importance of adaptive communication and consistency in leadership to enhance MCS effectiveness.

This qualitative literature review explores how multinational enterprises (MNEs) utilize strategic trade cost allocation and internal pricing autonomy to engage in tax avoidance through transfer pricing. Drawing on recent academic studies, the review synthesizes insights on how firms manipulate Incoterms, delegate pricing rights, and align managerial incentives to shift profits across jurisdictions. It highlights the dual role of transfer pricing as both a tax planning instrument and a corporate governance challenge. The review also examines the interaction between tax regulations—such as the OECD’s BEPS framework—and managerial decision-making authority within MNEs. By comparing findings across multiple empirical and theoretical studies, this paper provides a comprehensive understanding of the mechanisms and limitations of current transfer pricing practices. The results emphasize the need for stronger alignment between regulatory enforcement, internal control structures, and global transparency standards.

This study aims to (1) identify the effect of using the Direct Instruction learning model on the discipline character values of students in the special sports class at SMA Muhammadiyah Wonosobo, (2) identify the effect of using the Inquiry Learning model on the discipline character values of students in the special sports class at SMA Muhammadiyah Wonosobo,  (3) identify the effect of using the Project-Based Learning model on the discipline character values of students in the special sports class at SMA Muhammadiyah Wonosobo, and (4) determine the most effective learning model among Direct Instruction, Inquiry Learning, and Project-Based Learning in improving the discipline character values of students in the special sports class at SMA Muhammadiyah Wonosobo. This research is an experimental study using a quantitative method with a pre-experimental design, namely the one-group pretest–posttest design. In this design, a single group is given a pretest (O), followed by a treatment (X), and then a posttest. The effect of the treatment can be identified more accurately by comparing the pretest and posttest scores. The stages of the One-Group Pretest–Posttest Design include determining the sample, conducting a pretest to measure students’ initial conditions, administering the treatment, and finally conducting a posttest to identify the results of the treatment. The results of the analysis indicate that all three learning models have a positive effect on improving students’ discipline. The improvement is reflected in the overall mean score, which increased from 114.03 (pretest) to 117.99 (posttest). The improvement scores for each learning model are as follows: Direct Instruction showed a 4% increase by improving compliance through structured learning; Inquiry Learning encouraged independence and self-control through discovery processes with a 3% increase; while Project-Based Learning resulted in a 4% increase in discipline. Thus, it can be concluded that all learning models contribute to the development of discipline character values. These findings provide practical implications for physical education teachers in selecting character-based learning models that are more appropriate.

Communication within the family, especially between parents and children, is an important foundation for the development of a child's personality, emotions, and social skills. The purpose of this writing is to identify the types of parental communication styles, analyze the factors that influence them, examine their impact on child development, and provide practical recommendations to improve the effectiveness of communication patterns within the family. The method used in writing this paper is a literature study. The discussion results show that there are three main types of parental communication styles: permissive, authoritarian, and democratic. The permissive style tends to give the child unlimited freedom, the authoritarian style emphasizes control and obedience, while the democratic style encourages openness and mutual respect. The choice of communication style is influenced by various factors such as educational background, culture, past experiences, and the socio-economic conditions of parents. Each communication style has a different impact on the emotional, social, and cognitive development of children. The democratic style is considered the most effective in optimally supporting child development. This article provides recommendations to parents to increase knowledge about dialogical-based parenting, practice assertive communication skills, give children space to express their opinions, and build a family culture that is open and mutually respectful.

Coal stockpile volume measurement is an essential part of mining production control. This study aims to evaluate the calculation of coal stockpile volume using a Total Station (TS) at PT. Bukit Baiduri Energi, Kutai Kartanegara Regency, East Kalimantan Province, and to assess the accuracy and effectiveness of this method in operational activities. Data acquisition was carried out through direct field measurements using a Total Station with a detailed surface point survey method. The collected data were processed using Minescape 5.7 software to generate a triangulated surface model, and the volume was calculated using the Cut and Fill method. The results show that the Total Station method produced a stockpile volume of 21,069.15 m³ with a high level of accuracy due to direct field measurement. This method provides advantages in elevation data accuracy; however, it requires relatively more time and manpower during the data acquisition process. Based on these findings, the use of Total Station is recommended for stockpile volume calculations that require high accuracy, particularly for production evaluation and coal reserve reporting.

Low financial literacy among students, particularly in Islamic boarding schools, poses a challenge in fostering early economic independence. At Pondok Pesantren NW Montong Lisung, students generally lack the ability to manage pocket money, maintain financial records, and develop saving habits. This condition underlies the implementation of a community service program aimed at building smart financial habits through financial management education. The method employed a participatory approach consisting of counseling, training, and mentoring stages. Evaluation was conducted using pre-test and post-test, observation, and assessment of students’ financial record practices. The results showed a significant improvement in students’ financial literacy, increasing from an average of 42.5% to 79.5%, along with positive behavioral changes such as increased saving habits and better expense control. These findings indicate that financial management education is effective in improving students’ financial understanding and skills. Therefore, this program is important to be implemented sustainably to support the development of students’ economic independence in the future.

This study was conducted with the aim of explaining the influence of the project based learning model assisted by four square on the ability to write argumentative texts of class XI students of SMA Negeri 12 Semarang and its implications in learning to write. The method used in this study is a quantitative quasi-experimental approach with the nonequivalent posttest-only control group design. This design was chosen to determine the difference in the ability to write argumentative texts between students taught using the project based learning model assisted by four square and students taught with ordinary or conventional learning models. The results of the study showed that there was an influence of the project based learning model assisted by four square on students' argumentative text writing skills through the non-parametric Mann-Whitney U test of 115.500, a Z value of -4.973, and a significance value (Asymp. Sig. 2-tailed) of <0.001. Because the significance is smaller than 0.05, the null hypothesis (H₀) is rejected. It can be said that there was a significant difference between the results of the argumentative text writing test of students in the experimental class and the control class. Based on this, the application of the project based learning model assisted by four square can be used as an alternative learning model that has a positive influence on the ability to write argumentative texts of class XI students and has implications for writing learning.

Industrial dust exposure is a hazardous work environment that can potentially cause respiratory problems in workers, particularly in industrial sectors with production activities that generate high levels of dust particles. This study aims to examine the relationship between industrial dust exposure and respiratory problems in workers through a systematic review. The method used was a qualitative descriptive literature study of scientific articles from 2021-2026 obtained through Google Scholar based on inclusion and exclusion criteria, then systematically analyzed. The results of the study indicate that most studies found a significant relationship between dust exposure and respiratory problems, especially in work environments with dust levels exceeding the threshold limit (TLV). Common symptoms include coughing, shortness of breath, phlegm production, and decreased lung function. In addition to dust levels, other factors such as duration of exposure, length of service, smoking habits, and the use of personal protective equipment (PPE) also play a role in increasing the risk. However, several studies showed insignificant results, which are suspected to be influenced by the use of proper PPE and an effective work environment control system. These findings confirm that dust exposure is a significant, multifactorial risk factor, necessitating comprehensive control efforts through a hierarchy of controls, environmental monitoring, and regular health checks to prevent long-term impacts on worker health.

Background: Diabetes mellitus (DM) is a significant global health problem and continues to increase worldwide. Chronic and uncontrolled hyperglycemia is a major risk factor for macrovascular complications such as Peripheral Arterial Disease (PAD). Buerger Allen Exercise (BAE) is a recommended physical activity therapy to prevent peripheral arterial disease. Objective: This study aims to determine the effect of Buerger Allen Exercise on the Ankle Brachial Index (ABI) in diabetes mellitus patients. Methods: This study is a Quasi-experimental study with a pre-posttest with control group design. The study population was all Diabetes Mellitus patients at the Kusuma Bangsa Community Health Center, Pekalongan City with a sample of 32 respondents selected using a purposive sampling technique and divided into a control group and an intervention group. Buerger Allen Exercise in the intervention group was carried out for 5 consecutive days with a duration of 15 minutes. Data were analyzed using the Mann-Whitney Test. Results: In the control group, there was no significant difference in the average ABI value of the control group on day 1 and day 5 with a p-value = 0.195. In the intervention group, there was a difference in ABI scores before and after being given Buerger Allen Exercise with a p-value of 0.000. Conclusion: There is an effect of Buerger Allen Exercise on the Ankle Brachial Index value in diabetes mellitus patients at the Kusuma Bangsa Community Health Center.  

Inguinal hernia is a common abdominal hernia occurring in the groin region and generally requires surgical management, with postoperative pain control being an important aspect of patient recovery. This case reports a 55-year-old male presenting with a left groin mass for 6 months, which was initially reducible but subsequently became difficult to reduce, accompanied by severe pain and activity limitation. Physical examination revealed a left inguinal mass measuring approximately 3.03 × 2.17 cm, with firm consistency, well-defined borders, immobility, and tenderness, while ultrasonography demonstrated dilation of the left inguinal canal after provocation; based on these findings, a diagnosis of left inguinal hernia with ASA physical status II was established. The patient was managed with herniorrhaphy under regional anesthesia using a subarachnoid block, followed by ultrasound-guided ilioinguinal and iliohypogastric nerve blocks with levobupivacaine and pehacain for postoperative analgesia. Intraoperatively, the patient remained hemodynamically stable, and postoperatively, pain intensity decreased gradually from a VAS score of 6 to 2 within 24 hours and reached 0 on the second postoperative day without significant complaints. This case demonstrates that regional anesthesia combined with ultrasound-guided peripheral nerve block may support postoperative pain control after herniorrhaphy, maintain clinical stability, and improve patient comfort during recovery.

Melasma is a chronic acquired hyperpigmentation disorder affecting sun-exposed facial areas and associated with ultraviolet exposure, hormonal influences, and genetic predisposition. This review aims to describe the mechanisms of action, effectiveness, and safety of topical depigmenting agents in melasma management. Hydroquinone remains the traditional gold standard through tyrosinase inhibition, while triple-combination therapy with retinoids and corticosteroids demonstrates superior reduction in Melasma Area Severity Index scores compared with monotherapy. Non-hydroquinone agents such as tranexamic acid, azelaic acid, niacinamide, cysteamine, and thiamidol show comparable efficacy with improved tolerability. Common adverse effects include erythema and irritation, with rare ochronosis linked to prolonged hydroquinone use. In conclusion, individualized multimodal strategies with strict photoprotection are essential for effective and sustained melasma control.

Vertigo is a clinical symptom that is often found and can be related to vestibular disorders or systemic conditions such as hypertension. The case report described a 58-year-old female patient who came in with complaints of dizziness that disappeared from 12 hours before admission to the hospital, accompanied by double vision, nausea, severe headache, flatulence, and stiffness of the left shoulder. Physical examination showed increased blood pressure and bidirectional nystagmus on neurological examination. Laboratory tests show mild electrolyte abnormalities and increased cholesterol. The patient was diagnosed with uncontrolled vestibular vertigo et causa hypertension and received intravenous fluid therapy, symptomatic therapy, antihypertensive therapy, and vestibular suppressants. Clinical improvements were obtained during follow-up. Education related to blood pressure control, medication adherence, and lifestyle changes such as low-salt diet settings and stress management is also provided to patients. In addition, periodic monitoring is required to prevent recurrence and further complications. This case emphasizes the importance of identifying hypertension as a contributing factor to vertigo as well as comprehensive management to improve patient outcomes and improve the quality of life of patients.

This study aims to analyze the effect of Independent Board of Commissioners, Audit Committee, Family Ownership, and Voluntary Disclosure on Debt Costs in Basic Materials manufacturing companies listed on the Indonesia Stock Exchange for the period 2021-2023. Using purposive sampling and multiple linear regression analysis, the results show that the Independent Board of Commissioners and Family Ownership have a negative and significant effect on debt costs, while the Audit Committee, measured by meeting frequency, has a significant positive effect, and Voluntary Disclosure has no significant effect. These findings indicate that increased independent supervision and family control can reduce debt costs, but a high frequency of audit committee meetings can create a greater perception of risk in the eyes of creditors. This study has important implications for management and regulators in improving the quality of corporate governance and supervision to reduce debt costs.

This community service activity aims to improve the knowledge and skills of the community, particularly women in the Family Welfare Movement (PKK), in sweet corn cultivation as an effort to optimize the use of yard land and strengthen household food security. The activity was conducted in Tanah Merah Village, Siak Hulu District, Kampar Regency, using a participatory approach. The methods used included outreach, technical cultivation training, interactive discussions, and ongoing mentoring. The material provided covered selecting superior seeds, planting techniques, fertilization, pest and disease control, and harvesting and post-harvest stages. The results of the activity demonstrated an increase in participants' understanding and skills in applying proper sweet corn cultivation techniques. Furthermore, there was a shift in community attitudes, leading to greater awareness of the importance of productive and sustainable yard land use. This activity also encouraged the emergence of small-scale, home-based agricultural initiatives with the potential to increase family income. Thus, this program not only contributes to community capacity building but also supports food independence and sustainable economic well-being at the local level.

This study evaluates the management audit of the procurement of goods and services for the 4G Base Transceiver Station (BTS) project managed by BAKTI Kominfo, with a primary focus on compliance with applicable regulations, the effectiveness of internal controls, and deviations at various stages of procurement. A qualitative approach was used, with analysis of documents, official news, and investigative audit findings from BPKP. The results indicate that the project procurement did not comply with Presidential Regulation No. 16 of 2018 and BAKTI Director Regulation No. 7 of 2020, with findings including tender manipulation, weak contract verification, and low levels of transparency. The planning process was also unsupported by adequate feasibility studies, while weak internal oversight exacerbated tender rigging and fund disbursements without proper verification. This study emphasizes the need for improvements in internal oversight, strengthening control mechanisms, and the implementation of e-procurement systems to enhance transparency and accountability in public procurement.

Vocational High School (SMK) students' lack of preparation for their future often contributes to the high unemployment rate among vocational graduates. This Community Service (PKM) activity aims to implement the POAC (Planning, Organizing, Implementing, and Controlling) management function as a framework for SMK Sasmita Jaya 2 students to manage their career and academic planning more systematically and purposefully. The methods used include outreach, participatory discussions, and mentoring in utilizing professional digital platforms to support job readiness and self-development. The activity results indicate an increase in student awareness in setting clearer, more realistic, and measurable post-graduation goals. The implementation of the POAC strategy has been proven to help students transform intentions into concrete steps through the development of a focused and sustainable action plan. In addition, students are able to develop a more structured career roadmap based on their interests and competencies, and increase their confidence in facing job selection and further education. This program also encourages collaboration with industry and alumni to broaden students' horizons and future career opportunities.

Digital transformation has brought fundamental changes to the structure and dynamics of modern industrial economics. Technologies such as Artificial Intelligence (AI), the Internet of Things (IoT), and big data not only modify production and distribution processes but also revolutionize marketing strategies and patterns of industrial competition. This study is motivated by the need to understand how digital marketing transformation influences the development of competitive advantage through changes in digital market structure from an industrial economics perspective. In this context, digital marketing functions as a strategic instrument that integrates technology, data, and consumer behavior into market mechanisms. The analysis shows that digitalization creates a network-based market structure characterized by the concentration of economic power in major digital platforms and dominance in data control. This structure affects the intensity of competition, the direction of innovation, and patterns of industry differentiation. Digital marketing transformation enhances efficiency, expands market access, and lowers entry barriers for new players, yet it also creates competitive imbalances due to the dominance of large platforms.Through a digital Structure–Conduct–Performance (SCP) approach, the study finds that market structure acts as an intermediary variable that channels the impact of digitalization on competitive advantage. Digitalization significantly promotes industrial efficiency, innovation, and profitability. Proposed strategic solutions include strengthening digital literacy, developing adaptive regulations, and fostering cross-sector collaboration to create an inclusive, competitive, and sustainable digital industrial ecosystem

The rapid development of AI-assisted programming has encouraged the emergence of vibe coding, an approach to software development in which developers focus more on formulating intentions, contexts, and constraints through prompts rather than writing code manually. However, existing evaluations of AI-generated code still tend to emphasize functional correctness and productivity, and therefore have not fully addressed the relationship between user intent, technical code reliability, and developers’ understanding of the generated artifacts. This study aims to propose a new evaluation method called TD-VCEM (Three-Dimensional Vibe Coding Evaluation Method) to assess vibe coding practices in a more comprehensive and auditable manner. The proposed method consists of three primary dimensions: Intent Alignment to evaluate the conformity of code with prompt requirements, Code Reliability to assess the technical quality of the generated code, and Developer Cognition to measure developers’ understanding of AI-generated code. TD-VCEM is designed through several stages, including prompt decomposition, prompt-to-code traceability matrix, code reliability assessment, and developer cognition evaluation. Each dimension employs indicator-based scoring rubrics normalized on a scale of 0–100, enabling the construction of a Vibe Coding Evaluation Score (VCES). This study does not present empirical experimental results; instead, it offers a methodological framework that can serve as a foundation for evaluating AI-generated code in modern software engineering environments. The proposed TD-VCEM is expected to improve review process transparency, reduce security risks, strengthen software maintainability, and ensure that developers maintain control and understanding of AI-generated code artifacts.

Risk management is a crucial aspect of business sustainability, especially for Micro, Small, and Medium Enterprises (MSMEs) in the culinary sector which face various business environment uncertainties. This study aims to analyze the implementation of operational risk management at Warung Ecco Roso Kediri, covering the processes of risk identification, analysis, evaluation, control, and monitoring applied by the business owner. This research employed a qualitative descriptive method with a case study approach, using in-depth interviews and field observation for data collection. The results showed that the implementation of operational risk management at Warung Ecco Roso Kediri has been carried out across all process stages, yet it remains simple, informal, and based on the owner’s experience without systematic documentation. The main identified risks include raw material risks, market demand risks, business competition risks, as well as service and hygiene risks. The control strategies implemented focus on maintaining product quality, operational efficiency, and price adjustment. Although the applied system is not formally structured, these risk management practices are considered effective in maintaining business stability and continuity. This study recommends the development of Standard Operating Procedures (SOPs), risk documentation, and the use of a risk matrix to improve risk management effectiveness in the future.

Calcium deficiency among Indonesian adolescents remains a nutritional concern that necessitates the development of food products utilizing alternative calcium sources. Eggshell powder has potential as a calcium fortification ingredient due to its high calcium content and abundance as food waste. This study aimed to analyze the effect of eggshell powder substitution on the organoleptic characteristics and acceptability of oatmeal cookies among adolescents aged 10–15 years. This experimental study used a Completely Randomized Design with four substitution levels: 0% (F0), 5% (F1), 6% (F2), and 7% (F3). Organoleptic quality testing was conducted by three trained panelists, while hedonic testing was performed by 30 adolescent panelists on selected formulas (F0, F2, F3), analyzed using the Friedman test (α = 0.05). Organoleptic quality results showed that F2 and F3 had characteristics closest to the control, while F1 showed higher negative attribute intensity in taste and texture parameters. Hedonic test results showed no significant differences between formulas across all parameters (p > 0.05), with mean scores ranging from 3.87 to 4.63 out of a scale of 5 (very much liked). Formula F3 is recommended as the best formula as it demonstrated acceptability comparable to the control while containing the highest calcium substitution level.