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Background: The development of industrial technology in the Industry 4.0 era has encouraged the implementation of intelligent monitoring systems to improve machine reliability and operational efficiency. However, machine fault diagnosis systems based on artificial intelligence often face limitations in terms of interpretability because the models used are complex and difficult to explain. Objective: This study aims to develop a deep learning-based industrial machine fault diagnosis system integrated with an Explainable Artificial Intelligence (XAI) approach to improve diagnostic accuracy while providing interpretable insights for users. Method: The research method involves collecting data from industrial machine sensors consisting of vibration signals, temperature measurements, and acoustic signals, followed by data preprocessing and feature extraction processes. The processed data are then used to train a deep learning-based diagnostic model, after which explainability methods such as SHAP or LIME are applied to analyze the contribution of each feature to the model’s prediction results. Model performance is evaluated using accuracy, precision, recall, and F1-score metrics. Results: The results indicate that the proposed deep learning model achieves better performance compared to conventional machine learning methods such as Support Vector Machine and Random Forest. Furthermore, the explainability analysis reveals that vibration amplitude, increases in machine component temperature, and anomalies in acoustic signals are the main factors influencing machine fault detection. Therefore, the proposed system not only improves the accuracy of machine fault diagnosis but also provides transparency in the decision-making process, thereby supporting the implementation of predictive maintenance in smart manufacturing environments.

Background: The increasing complexity of industrial production systems requires machine condition monitoring solutions that are capable of operating in real time with high accuracy and responsiveness to support predictive maintenance strategies. Conventional cloud based monitoring systems often experience limitations such as high latency and dependence on stable network connectivity, which can delay decision making processes in critical industrial operations. Objective: This study aims to design and evaluate an Industrial Internet of Things (IIoT) architecture based on edge computing to improve the efficiency of industrial sensor data processing and accelerate anomaly detection in industrial machines. Method: The research adopts an experimental approach by designing a system architecture consisting of a sensor layer, edge computing layer, and cloud layer. Industrial sensors, including vibration, temperature, and current sensors, continuously collect machine operational data, which are then processed locally at the edge node using a machine learning based anomaly detection algorithm. System testing is conducted in a simulated manufacturing environment to evaluate performance based on latency, reliability, and detection accuracy. Results: The results indicate that edge based data processing significantly reduces latency compared with cloud-based processing and enables faster responses to machine condition changes. Additionally, the implemented anomaly detection algorithm achieves high accuracy in identifying abnormal sensor data patterns.

This study examines the effectiveness of national legislative strategies in promoting corporate accountability for industrial pollution and social justice violations. It analyzes a comparative legal framework, focusing on laws, enforcement mechanisms, and corporate liability regimes in countries such as France, Germany, Norway, China, and Australia. The research evaluates how mandatory due diligence laws, judicial measures, and transparency mechanisms help hold corporations accountable for environmental impacts. It compares voluntary compliance models with mandatory legal frameworks, noting the limitations of voluntary agreements in driving substantial environmental changes. Findings show that countries with strong legal frameworks, like the EU and Australia, achieve higher corporate compliance and environmental performance, while voluntary measures struggle to produce meaningful results. The study emphasizes the need for stronger enforcement, higher penalties for violations, and enhanced public transparency. Additionally, it explores integrating environmental justice considerations, such as community participation and fair compensation, into national strategies. The study offers policy recommendations for improving corporate responsibility through better legislation, harmonizing laws across jurisdictions, and fostering collaboration among governments, corporations, and civil society. It also suggests future research directions, including examining the long-term impacts of environmental justice policies in different global contexts.

The rapid development of modern manufacturing technology has driven the emergence of human-robot collaboration (HRC) as part of the transformation toward a human-centric intelligent production system. In collaborative work environments, robots are not only required to work efficiently but also to interact safely and responsively with operators. However, most conventional industrial robot systems still use rigid motion controls and are unable to dynamically adapt to human activity around them.This research aims to develop a human-robot collaboration system by integrating computer vision technology to detect operator movement and applying adaptive control algorithms to the robot manipulator. The research methodology includes designing a collaborative workstation, implementing a computer vision-based motion detection system, developing an adaptive control algorithm, and evaluating system performance through various experimental scenarios. Evaluation parameters include task completion time, safe distance, and system response time.The results show that the developed system significantly improves the efficiency and safety of human-robot interaction compared to conventional systems, with shorter task times, optimal safe distances, and faster system response to operator movements.

This study aims to explore students' experiences, reflections, and perceptions of innovative learning in drama studies through digital performance. This qualitative descriptive research utilized a case study approach with 36 students enrolled in the Drama Studies course (2025/2026) within the Indonesian Language and Literature Education program at Universitas Singaperbangsa Karawang. Primary data consisted of students' written reflections and digital performance artifacts, supported by secondary data from literature on constructivism, dual coding/multisensory theory, and emotional intelligence, as well as curriculum documents. Data collection involved documentation, participatory observation, and semi-structured interviews. Data analysis employed thematic analysis through systematic steps including reading, coding, categorization, interpretation, and presentation. Data validity was ensured through source triangulation, member checking, and peer debriefing. The findings indicate that digital performance provides positive learning experiences, strengthens the integration of theory and practice, fosters problem-solving skills, and develops collaboration, empathy, and students' emotional intelligence. These results affirm that digital performance-based drama learning is a pedagogical innovation relevant to 21st-century competencies and can serve as a model for project-based curriculum development in literature education.

In this paper, we study the use of linear programming for the performance enhancement of fortified queues systems in which resources are unreliable in terms of variation and a case study on Marjan Hospital is considered. The quality management maturity level in the hospital was measured by an integrated inspection tool; senior management was found to be concerned for quality of service improvement and implementation of modern technology systems. Strengths and weaknesses in that activity are shown, and it is evidenced the need of boosting the quality of service activities and promoting the coordination between the different areas. From the findings, the study recommends the use of linear programming technique,Orgers should as well enhance proper training and development and Acquisition of modern day technology for effective performance improvement and quality of service. The study demonstrates that the adoption of linear programming techniques could be a viable solution to optimize resource allocation and enhance performance in the hospital's queue systems. Additionally, the research underscores the importance of investing in staff training and development programs, as well as the acquisition of state-of-the-art technology, to further improve service delivery and ensure sustainable quality improvement in the long term.

This study examines the implementation of the Coretax system in preparing electronic withholding tax slips (e-Bupot) and submitting Monthly Income Tax Article 21 (PPh 21) Returns at PT RSA. Coretax, launched by the Directorate General of Taxes (DGT) and officially implemented on January 1, 2025, is part of the government’s effort to modernize tax administration and improve taxpayer compliance. The research uses a qualitative descriptive method with a case study approach. Data were obtained through interviews with personnel responsible for PPh 21 administration, direct observation of e-Bupot preparation and monthly tax return filing through Coretax, and documentation review of tax reports and withholding slips. The analysis compares PT RSA’s practices with applicable tax regulations and identifies technical challenges during system use. The results show that PT RSA has complied with prevailing regulations, including the application of the Average Effective Rate (TER) and the utilization of Coretax for tax administration. However, technical constraints remain, particularly unstable internet connections and slow Coretax server performance during peak reporting periods, leading to data entry delays and upload failures. Therefore, improvements in system stability and performance are needed to support timely reporting and optimal tax compliance.

This study investigates the long-term impact of adaptive digital learning ecosystems on students' self-regulated learning (SRL) behaviors and academic persistence. Adaptive learning systems personalize the learning experience by adjusting content and feedback to meet individual students' needs, preferences, and performance. These systems enhance engagement, motivation, and learning outcomes through real-time adjustments and continuous feedback. The research aims to explore how adaptive learning systems influence SRL and academic persistence in university courses over time. Using a longitudinal quantitative design, the study tracks SRL behaviors and academic persistence at multiple points during the semester. Results show significant improvements in SRL behaviors such as goal setting, planning, self-monitoring, and reflection among students engaged with adaptive learning environments. These students exhibited greater autonomy, improved metacognitive awareness, and higher motivation. Additionally, students in adaptive systems demonstrated greater academic persistence, as indicated by more time spent on tasks, higher assignment completion rates, and sustained engagement. The findings suggest that adaptive learning platforms promote SRL and academic persistence by offering personalized, responsive learning experiences. Unlike static, non-adaptive environments, adaptive systems provide dynamic support, enhancing students' ability to regulate their learning and remain engaged despite challenges. The study concludes that adaptive learning systems are vital for long-term academic success, though further research is needed to assess the sustainability of these effects in various educational settings and among diverse student populations.

The increasing intensity of business competition requires companies to maintain strong financial conditions to avoid financial distress that may disrupt business continuity. This study aims to assess the financial stability and predict the potential bankruptcy of PT Sido Muncul Tbk for the 2022–2024 period using the Altman Z-Score model. A descriptive quantitative approach was applied, utilizing secondary data obtained from annual reports published by the Indonesia Stock Exchange and the company’s official website. Five key ratios in the Altman model were used as indicators to evaluate the company’s financial position and resilience. The results show Z-Score values of 4.74 in 2022, decreasing slightly to 4.66 in 2023, and rising again to 4.79 in 2024. These scores are significantly above the safe threshold of 2.675, indicating that the company is in a healthy financial state with a very low risk of bankruptcy. Overall, PT Sido Muncul Tbk demonstrates stable financial performance, supported by a strong capital structure and consistent operational results. The Altman Z-Score model also proves to be an effective early-warning tool for identifying potential financial problems.

This article presents a theoretical review of organizational control systems with emphasis on adherence to stringent control mechanisms. Through a qualitative literature review approach, this study examines three interconnected control dimensions: result control, action control, and personal-cultural control. The findings indicate that effective organizational control requires an integrative approach that combines formal mechanisms such as performance targets and standard operating procedures with informal aspects including values and organizational culture. Result control provides direction through clear performance indicators, action control ensures work processes comply with established standards, while personal-cultural control strengthens internal compliance through value internalization. This study contributes to management control system theory by emphasizing the importance of integrated control approaches and highlighting the roles of goal communication, value internalization, action tracking, and behavioral reinforcement as key elements in building organizational compliance. Practically, this article offers recommendations for organizational leaders in designing balanced, effective, and sustainable control systems that support organizational goal achievement without undermining employee flexibility and creativity.

This study aims to analyze the strengthening of higher education governance in realizing transparent and accountable academic services. In the context of the globalization of higher education and increasing public accountability demands, universities are required not only to excel academically but also to provide services that are open, responsive, and accountable. This research employs a qualitative approach with a descriptive-analytical design. Data were collected through in-depth interviews, observations, and documentation studies involving university leaders, academic administrators, lecturers, and students. Data analysis was conducted interactively through data reduction, data display, and conclusion drawing. The results indicate that the principle of transparency has been implemented through digital-based academic information systems; however, consistency in updating information still needs improvement. Accountability has been supported by standard operating procedures and service evaluations, although performance measurement based on indicators has not been fully integrated. Stakeholder participation has been facilitated through evaluation forums, but involvement in strategic decision-making remains limited. Overall, the dimensions of transparency, accountability, participation, effectiveness, and responsibility are interrelated in shaping the quality of academic services. This study emphasizes that strengthening governance must be systemically internalized within organizational culture and institutional operational systems to enhance trust and stakeholder satisfaction.

This study aims to analyze the organizational structure, main tasks and functions, and challenges faced by the Legal Section in carrying out its role as a center for local government legal services. The research method used a qualitative approach through interviews with the Head of the Legal Section, direct observation in the work environment, and literature studies of various related documents and regulations. The results of the study indicate that the organizational structure of the Legal Section consists of functional positions, implementing officers, and temporary employees, each of which has a crucial role in supporting the legal product drafting process. However, the effectiveness of organizational performance still faces obstacles, particularly related to employee discipline, work ethic, and efforts to build a culture of bureaucratic integrity. The Head of the Legal Section emphasized that the quality of human resources is a key factor in determining the success of the process of harmonization of regulations and legal services. Thus, a sustainable apparatus development strategy and strengthening of the work system are needed so that the Legal Section can carry out its functions optimally in supporting the implementation of the Palangka Raya City government.

This study investigates the influence of financial literacy, entrepreneurship training, and financial inclusion on the performance of micro, small, and medium enterprises (MSMEs) through business sustainability. Using a systematic literature review (SLR) examines the impact of financial literacy, entrepreneurship training, and financial inclusion on MSME performance through business sustainability mediation by synthesizing empirical data from 12 research (2020–2025) across Scopus and Web of Science. Positive direct effects on sustainability (financial literacy via budgeting/risk management; training via adaptive resilience; inclusiveness via digital access) and performance metrics like profitability/growth are confirmed by results using the PRISMA 2020 flow.  Amid obstacles like financial access restrictions and COVID-19 disruptions, business sustainability appears as a crucial mediator, linking these factors to improved MSME results in developing contexts (Africa, Indonesia). Practical implications compel policymakers to give integrated literacy programs, contextual training, and inclusive finance top priority. Theoretical contributions combine financial literacy, entrepreneurial learning, and sustainability ideas into a holistic mediation model. The results highlight the importance of integrating financial education, entrepreneurial skill development, and inclusive financial systems to strengthen MSME resilience and competitiveness. This study provides practical implications for policymakers, financial institutions, and support organisations in designing effective interventions that foster sustainable business growth. The research also contributes theoretically by confirming the mediating role of business sustainability in the relationship between financial literacy, entrepreneurship training, financial inclusion, and MSME performance. Future studies may expand these insights by examining additional contextual factors such as digital technology adoption and business networking that further support sustainable MSME development.

This study was conducted to analyze the relationship between students’ learning motivation and their perception of mathematics with mathematics achievement among tenth-grade students at SMA Al Islam 1 Surakarta. Mathematics was chosen as the focus because it is often considered a subject that presents significant challenges for students, both in terms of conceptual understanding and in shaping positive attitudes toward learning. The study employed a correlational quantitative method, with the population consisting of all tenth-grade students and the sample limited to class X-9, comprising 36 students. The instruments used were a motivation questionnaire, a perception questionnaire, and mathematics learning outcomes obtained from mid-semester test scores. Data analysis included normality testing and Pearson correlation to identify the relationship among variables. The results indicated that learning motivation did not have a significant correlation with mathematics achievement. In contrast, students’ perception of mathematics showed a significant correlation with their academic performance. These findings suggest that students’ positive perceptions of mathematics can play a crucial role in supporting better academic achievement, while motivation alone may not guarantee higher performance. This study contributes to a deeper understanding of the factors influencing mathematics learning outcomes and provides a foundation for further research to develop more comprehensive tools for measuring motivation. Future studies are also encouraged to consider additional variables such as teaching strategies, parental involvement, and the overall learning environment in order to present a broader analysis of student success.

This study investigates how Lembaga Musik Pervagatus, a group that does not display Islamic identity, creates an Islamic musical image when performing at religious events in Islamic campuses.  This study investigates how visual elements, song selection, and stage interaction influence audience perception. It does so using qualitative methods through interviews and performance observations.  How the band's performative identity is influenced by attributes such as appearance, personality, cultural values, and audience relations is studied using Kapferer's Brand Identity Prism model.  Conversely, Stuart Hall's theory of representation helps explain how Islamic meaning emerges in the context of events. The results show that the image of Islamic music attached to Pervagatus does not originate from the band's original identity; rather, it is a construction of meaning influenced by the context of religious events and the audience's interpretation of the song ‘Maulana Ya Maulana’ that they performed.  This perception was further reinforced by their neat, polite, and enthusiastic appearance.  The results show that the relationship between performance, context, and audience interpretation shapes the image of Islamic music on campus.

The growing demand for transparency, accountability, and measurable performance has transformed higher education institutions into complex public organizations required to deliver reliable and stakeholder-oriented services. Within this governance-driven environment, institutional governance plays a fundamental role in shaping service excellence and institutional legitimacy. Drawing on a public administration perspective, this study examines how governance dimensions influence academic service performance in higher education. This research employs a qualitative descriptive-analytical design. Data were collected through in-depth interviews, document analysis, and institutional observations involving university leaders, academic administrators, faculty members, and students. The analysis focuses on governance dimensions—transparency, accountability, participation, effectiveness, and responsibility—and their integration into institutional systems such as performance management, quality assurance, and digital infrastructure. The findings reveal that governance frameworks are formally established through regulations and digital systems; however, their operational integration remains uneven. Transparency improves service reliability when supported by consistent information management, while accountability mechanisms tend to emphasize procedural compliance rather than performance-based evaluation. Stakeholder participation is institutionalized but largely consultative. The study concludes that service excellence in higher education is a governance-driven outcome that requires systemic alignment between governance principles, institutional capacity, and performance management processes. Strengthened governance integration enhances service reliability and institutional legitimacy.

This study aims to determine the extent to which motivation and work discipline affect employee productivity at CV. Langgeng Jaya. The study uses a quantitative descriptive approach with data collection techniques through distributing questionnaires. The study population includes all 80 employees of CV. Langgeng Jaya, with a sampling technique using Saturated Sampling. Data analysis was carried out through Multiple Linear Regression Tests and Hypothesis Tests with the help of the SPSS 27 program. The results of the study indicate that motivation has a significant influence on employee productivity partially, while work discipline does not have a significant influence. However, simultaneously, motivation and work discipline have been proven to have a significant influence on employee productivity. Therefore, CV. Langgeng Jaya is expected to prioritize increasing employee motivation through targeted programs and conducting evaluations and coaching on work discipline aspects, so that both factors can support each other in increasing overall productivity. This aims so that both factors can support each other in increasing overall employee productivity, creating a more productive work environment, and improving company performance in the long term.

This study explores community social activities within the tradition of Wayang Golek performances as a form of living hadith in the city of Bogor. The Wayang Golek tradition reflects the practical implementation of the teachings of the Prophet Muhammad SAW in the daily lives of the Sundanese community. Using a qualitative approach, the study involved participant observation and in-depth interviews with puppeteers and audience members. The findings indicate that Wayang Golek performances function not only as cultural entertainment but also as an indirect medium for strengthening moral values, mutual cooperation, and Islamic preaching. Social activities surrounding the performances include communal interaction, preservation of local culture, and reinforcement of religious identity amid the challenges of modernization. The study further reveals that the concept of living hadith is embodied in wayang narratives that convey ethical messages aligned with the sunnah of the Prophet. These findings highlight the importance of revitalizing local cultural traditions as an effective medium for contemporary Islamic education and value transmission.

This study aims to analyze the impact of business combinations through acquisition on the financial performance of PT Sarana Menara Nusantara Tbk. The research employs a descriptive quantitative approach, focusing on the acquiring firm in the Indonesian telecommunications infrastructure sector. The data used are secondary data obtained from the company’s annual financial statements for the period 2019–2023, sourced from the Indonesia Stock Exchange and the company’s official website. Financial performance is analyzed using Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), and Debt to Equity Ratio (DER) by comparing the periods before, during, and after the acquisition conducted in 2021. The results indicate that the acquisition exerted short-term pressure on asset efficiency and profitability, as reflected by the decline in ROA and NPM in the year of acquisition. However, in the post-acquisition period, the company demonstrated an improvement in operational performance, particularly in Net Profit Margin, suggesting that the economic benefits of the business combination gradually materialized. Meanwhile, fluctuations in ROE and DER reflect adjustments in the capital structure following the acquisition. These findings suggest that the success of an acquisition cannot be evaluated solely based on short-term financial performance but requires continuous assessment to capture its medium- and long-term effects. This study provides practical implications for management in formulating post-acquisition integration strategies and contributes empirically to the accounting and finance literature on business combinations in Indonesia.

This study aims to identify how e-government and competence affect employee performance at the Jambi City Regional Tax and Retribution Management Agency. This study is based on the fact that government agencies need to utilize information technology and improve their human resource capabilities to improve their work efficiency. The method used in this study is quantitative with multiple linear regression analysis techniques used. After the questionnaire was distributed to 54 members of the Jambi City BPPRD, the data were processed using the SPSS version 25 program. The results of the study indicate that e-government partially has a positive and significant influence on employee performance, and competence also partially has a positive and significant influence on employee performance at the Jambi City Regional Tax and Retribution Management Agency, and simultaneously, e-government and competence together provide a positive and significant influence on employee performance at the Jambi City Regional Tax and Retribution Management Agency.