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This study investigates the adoption of adaptive DevOps practices in embedded systems used in safety-critical industrial applications. Traditional DevOps models, which are primarily designed for cloud-based systems, face significant challenges when applied to embedded platforms due to hardware constraints, real-time performance requirements, and stringent safety standards. The research focuses on developing a tailored DevOps framework that integrates continuous integration/continuous delivery (CI or CD) pipelines, automation, real-time monitoring, and safety assurance processes to enhance system reliability, performance, and compliance with regulatory standards. The study uses a case study methodology, involving embedded system teams across multiple industrial sectors, to assess the impact of these adapted DevOps practices on system stability and operational efficiency. Key findings show that the adoption of adaptive DevOps practices led to significant improvements in system reliability, performance, and deployment stability. Continuous feedback mechanisms allowed for early issue detection and faster resolution, leading to enhanced system uptime and responsiveness. Additionally, the integration of safety assurance into the DevOps pipeline ensured that safety-critical systems complied with required safety integrity levels and certification standards. The study further explores the integration of DevOps with embedded safety-critical systems, highlighting the benefits of cross-domain collaboration, enhanced communication, and the ability to address the unique challenges of these platforms. The research also underscores the limitations of conventional DevOps models in embedded systems and presents practical implications for the wider adoption of DevOps in safety-critical industrial applications. Future research is recommended to refine DevOps frameworks for embedded systems, integrating emerging technologies like the Industrial Internet of Things (IIoT) and Digital Twins to further optimize performance, security, and predictive maintenance.

This study explores the role of visual analytics in enhancing decision-making processes within creative industries, focusing on its application to large-scale multimedia datasets. Visual analytics integrates interactive visualization techniques with computational algorithms, enabling users to explore complex datasets intuitively and derive actionable insights. The research centers on the design and implementation of interactive dashboards tailored to the creative sector, particularly film, music, and advertising industries, to facilitate real-time data exploration. The study also investigates the usability of these tools through expert-based evaluations, aiming to assess their effectiveness in supporting informed and timely decision-making. The findings reveal that interactive visualizations significantly improve insight discovery and pattern recognition, enabling decision-makers to uncover hidden trends in large multimedia datasets. However, challenges related to scalability, user acceptance, and real-time processing were encountered during the implementation phase. The research highlights the practical benefits of integrating visual analytics into industry workflows, which include enhanced content creation, audience engagement, and strategic planning. Furthermore, the study identifies key visual analytics techniques such as dynamic dashboards, pattern recognition, data mining, and clustering, which are essential for analyzing multimedia data. The study concludes by emphasizing the potential for wider applications of visual analytics in other sectors, suggesting future research directions to improve tool performance, scalability, and user accessibility, as well as exploring the integration of emerging technologies like artificial intelligence and virtual reality.

The increasing volume and complexity of data have made traditional 2D visualization methods insufficient for effectively exploring and understanding high-dimensional datasets. Immersive Virtual Reality (VR) presents a promising solution by providing an interactive 3D environment that enhances spatial understanding, task efficiency, and user satisfaction. This research aims to evaluate the user experience (UX) and interaction design quality of immersive VR interfaces for 3D data visualization in complex environments. The study employs a mixed-methods approach, combining usability testing, UX questionnaires, and task-based performance analysis. Participants interacted with VR prototypes designed to visualize complex data and were assessed on their ability to manipulate and explore the data efficiently. The findings show that immersive VR interfaces significantly improve spatial comprehension, reduce cognitive load, and increase task performance efficiency compared to traditional 2D systems. Additionally, user satisfaction was notably high, with participants appreciating the intuitive and engaging interaction methods. The study concludes that immersive VR can provide substantial benefits in real-world data visualization applications, particularly in domains requiring the exploration of complex and high-dimensional data. However, further research is needed to optimize VR interfaces and address challenges such as motion sickness and interaction complexity.

The policy of involving expatriates in the board of directors of State-Owned Enterprises (SOEs) has become a debated issue, particularly regarding its implications for corporate governance and national workforce interests. The main problem discussed in this article is how the policy of expatriate involvement in the board of directors of PT Garuda Indonesia is viewed from the perspective of Good Corporate Governance (GCG). This study aims to analyze the suitability of the policy with GCG principles and its implications for corporate governance and company performance. The research method used is a literature review by examining laws and regulations, academic journals, policy reports, and other relevant secondary sources. The analysis is conducted based on five main GCG principles, namely transparency, accountability, responsibility, independence, and fairness. The results show that the involvement of expatriates in the board of directors of PT Garuda Indonesia has the potential to strengthen corporate governance through the adoption of global managerial standards, improvement of institutional credibility, and acceleration of organizational transformation and efficiency. However, this policy also faces challenges, especially related to transparency in the selection process and the assurance of knowledge transfer to local human resources. It can be concluded that the expatriate involvement policy will provide optimal benefits if it is implemented consistently with GCG principles and accompanied by a strong commitment to strengthening local managerial capacity.

This research aims to analyze the influence of job placement, fringe benefits, and work facilities on the performance of employees at Jawa Pos Kediri, both partially and simultaneously. The method used is quantitative with a descriptive and associative approach. Data were collected through the distribution of questionnaires to 50 respondents who are employees of Jawa Pos Kediri. The data analysis techniques used include multiple linear regression, t-test (partial), F-test (simultaneous), and the coefficient of determination (R²). The results indicate that both partially and simultaneously, job placement, fringe benefits, and work facilities have a positive and significant impact on employee performance. The R² value of 0.944 indicates that 94.4% of the variation in employee performance can be explained by these three variables, while the remaining 5.6% is influenced by other factors. Therefore, this study emphasizes that appropriate job placement, adequate benefits, and sufficient work facilities are important factors in improving employee performance at Jawa Pos Kediri. Thus, the company management needs to pay more attention to these three aspects to create a productive and sustainable work environment.

This study aims to analyze the effect of global diversification, exchange rates, and interest rates on the performance of mixed mutual funds in Indonesia during the period 2020–2024. The method used is a quantitative approach with the Partial Least Squares–Structural Equation Modeling (PLS-SEM) technique, using secondary data from the Financial Services Authority, Bank Indonesia, and Bareksa. The sample consists of three mixed mutual fund products that meet the criteria of portfolio data completeness, net asset value, and performance report publication. The results show that exchange rates have a positive and significant effect on mutual fund performance, indicating that exchange rate fluctuations play an important role in determining changes in portfolio returns. The global diversification variable proved to have no significant effect, illustrating that exposure to international markets has not provided stable benefits in improving the performance of mixed mutual funds. Interest rates also did not show a significant effect because the composition of mixed portfolios was able to withstand the impact of monetary policy changes. Simultaneously, the three independent variables were able to explain 66.7 percent of the variation in mixed mutual fund performance, indicating that macroeconomic dynamics and portfolio strategies have an important contribution in influencing the performance of this collective investment instrument.

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 examine the effect of green innovation on company value, with financial performance as a mediating variable, in the mining industry. This study uses a systematic literature review approach by examining various relevant previous studies. The results of the study indicate that green innovation plays a significant role in improving environmental performance and operational efficiency of companies, which in turn positively impacts financial performance. Good financial performance is a key factor in strengthening company value and stakeholder trust. These findings confirm that the implementation of green innovation not only supports environmental sustainability but also provides long-term economic benefits for mining companies. This study also found that companies that successfully implement green innovation tend to have a better image in the eyes of investors and the public, which contributes to increasing the company's market value. These findings confirm that the implementation of green innovation not only supports environmental sustainability but also provides long-term economic benefits for mining companies, strengthening their position in an industry that increasingly prioritizes sustainability and social responsibility.

In the current era of digital transformation, organizations are increasingly turning to Artificial Intelligence (AI) to enhance the precision and agility of managerial decisions. This study investigates how AI adoption within management accounting systems influences decision-making efficiency and managerial performance. Using survey data collected from managers and accountants in medium-to-large firms across Central Java, the research applies Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine the hypothesized relationships. The results reveal that AI adoption significantly improves decision-making efficiency, which in turn enhances managerial performance. Furthermore, leadership support strengthens the relationship between AI adoption and decision-making efficiency, indicating that human and organizational factors remain critical for realizing technological benefits. The findings contribute to management accounting literature by elucidating the mechanism through which AI technologies create managerial value specifically, by accelerating analytical processes and improving the quality of managerial judgments. Practically, the study suggests that firms should focus on leadership involvement, data governance, and employee training to ensure that AI systems complement, rather than replace, human judgment. Overall, this study highlights that successful AI adoption in management accounting is not merely a technical transition but a strategic and cultural evolution toward evidence-based decision-making.

Growing life expectancy continues to shift global demographic patterns and significantly increase the proportion of older adults, thereby creating an urgent need for innovative programs that promote wellbeing, maintain functional capacity, and encourage meaningful social participation. This community service initiative aimed to strengthen both motor and cognitive function among older adults through structured and interactive board game activities designed to stimulate thinking, coordination, and social interaction. The program employed a mixed descriptive approach, utilizing interviews, direct observation, and brief assessments conducted before and after the intervention period. Cognitive status was measured using the Mini Mental State Examination (MMSE), while muscle strength was assessed through Manual Muscle Testing (MMT) to capture changes in physical performance. Quantitative analysis revealed no statistically significant differences between pre-test and post-test scores (p > 0.05). Nevertheless, qualitative findings demonstrated meaningful positive changes, including increased motivation, more active participation, improved emotional responsiveness, enhanced social interaction, and greater awareness of brain–body coordination among participants. These findings indicate that although short-term measurable changes were limited, board game–based activities can provide valuable psychosocial benefits. When implemented repeatedly and consistently as part of routine programs, such activities may contribute to maintaining cognitive engagement, supporting emotional wellbeing, and fostering a more active and participatory lifestyle among older adults.

This research was conducted at PT PLN Nusantara Power UP Paiton, one of the largest coal-fired power plants (PLTU) in Indonesia, which focuses on reducing the generation of hazardous and toxic oil waste through the implementation of an oil purification system. The use of large amounts of lubricating oil in the Electro-Hydraulic System (EHS) has the potential to produce high amounts of used oil waste. To address this, the company implemented two main technologies, namely Water Content and Varnish Removal, which function to reduce water content and varnish layers so that the oil can be reused without reducing engine performance. This research used a quantitative descriptive method with data collection techniques through field observations, interviews, and operational documentation from 2021 to 2024. The results showed that the oil purification system was able to reduce hazardous and toxic waste generation by 11.46 tons over four years. In addition to providing environmental benefits, the implementation of this system also resulted in savings in oil waste costs of approximately Rp6,200,560,000. Technically, purification maintains engine performance by reducing water and varnish content, while from an environmental perspective, this activity supports the principle of reduce in hazardous and toxic waste management. Overall, the oil purification system has proven effective in improving operational efficiency, extending oil life, and supporting sustainable waste management for industrial operations.

Knowing about how the influence given by salary, incentives, and benefits on employee performance at the International King Bread Factory is the purpose of this study. The sample consisted of 47 respondents with a saturated sample method with the provision that the employees receive salary, incentives, and also benefits using multiple linear regression analysis. Based on the results of the study, it shows that the first hypothesis stating that Salary (X1) has a partial significant effect on employee performance is not proven and not true, this can be seen at a significant level of 0.723 which is above the tolerance value of 5% or 0.723> 0.05. The second hypothesis stating that Incentives (X2) have a partial significant effect on employee performance is proven and true, this can be seen at a significant level of 0.048 which is below the tolerance value of 5% or 0.048 <0.05. The third hypothesis stating that Allowance (X3) has a partial significant effect on employee performance is proven and true, this can be seen at a significant level of 0.000 which is below the tolerance value of 5% or 0.000 <0.05. Meanwhile, the fourth hypothesis stating that Salary (X1), Incentive (X2), and Allowance (X3) simultaneously have a significant effect on employee performance (Y) is also proven and true, this can be seen at a significant level of 0.001 which is below the tolerance value of 5% or 0.001 <0.05.

The principle of comparative advantage explains that every country or society, like individuals, can gain benefits from their trade activities by exporting goods or services in which they have a major comparative advantage and importing goods or services in which they do not. Based on the law of comparative advantage, even though a country may be less efficient (having an absolute disadvantage) compared to other countries in the production process, the structure of industrial performance can be seen through the analysis of industrial sector behavior analyzed through various strategies such as Price, Product, and promotion. The theory of comparative advantage related to the exchange of goods is relevant as long as the traded goods are still useful. In other words, Performance is defined as the result of activities influenced by the structure and behavior within the industrial sector, where these results are often measured by the size of a company's market share or profitability in an industry. In more detail, performance can also be reflected in the form of efficiency, development (including market expansion), job creation, employee welfare, and a sense of group pride.

The COVID-19 pandemic significantly affected the financial performance of PT Kereta Api Indonesia (Persero), as reflected in the shift from profit in 2020 to a substantial pre-tax loss in 2021. This change had direct implications for the company’s tax components, particularly current tax and deferred tax, in accordance with PSAK 46 on Income Taxes. This study aims to analyze the changes in current tax and deferred tax between the two reporting periods and to examine the role of deferred tax benefits in reducing the company’s net loss. The research employs a quantitative descriptive approach with a comparative analysis method using secondary data from the company’s interim consolidated financial statements. The findings indicate that in 2021 the company recognized a deferred tax benefit that converted total income tax into a net tax benefit, thereby reducing the company’s net loss by approximately 15.8 percent. These results demonstrate that deferred tax does not merely arise from temporary differences but can function as an instrument of loss mitigation during periods of financial distress. The implications of this study highlight the importance of accurate application of PSAK 46, especially in times of economic downturn, and emphasize the need for realistic assessments of future taxable profits to ensure the reliability of deferred tax asset recognition.

This research aims to analyse the implementation of digital innovation in passport services at the Class I Immigration Office Tanjung Perak as part of bureaucratic reform and Good Governance initiatives. The study employed a qualitative case study approach, involving in-depth interviews, participatory observation, and document analysis, to assess the successes and challenges of digital systems such as SIMKIM and M-Paspor. The findings reveal that digital innovation has successfully improved operational efficiency and generally provided transparency into costs and application status, whilst reducing queuing times and increasing service speed, thereby enhancing public satisfaction and trust in immigration services. However, the innovation has not fully addressed structural and cultural bureaucratic barriers, as field officers tend to become passive when systems experience errors or delays, struggling to provide detailed explanations about issues, which results in information ambiguity and potentially undermines procedural transparency and performance accountability principles. The study concludes that bureaucratic reform in the immigration sector requires internal cultural updates and enhanced human resource competencies to support comprehensive transparency and accountability. Digital infrastructure instability and officers' discretionary authority significantly influence the effectiveness of digital innovation. Whilst digital innovation offers substantial benefits in efficiency and transparency, its success depends heavily on strengthening systems, improving human resource skills, and fostering organisational cultural change, with continuous efforts essential for achieving effective, transparent, and accountable public service.

This Community Service Program was conducted to enhance the competencies of supervisors in the logistics and transportation division of an international cargo company through leadership training tailored to the characteristics of Generation Z. The program aimed to strengthen participants’ capabilities in managing workplace dynamics, improving team communication, and promoting more effective performance through a flexible leadership approach. The training was held on November 18, 2025, at the company’s head office in Bekasi and was attended by 16 supervisors. The methods used included material presentations, group discussions, case study analysis, and an interactive question-and-answer session. The results indicate an increased understanding among participants regarding Generation Z work behavior, appropriate leadership principles, and more adaptive management strategies. This program is expected to provide sustainable benefits for human resource development and to enhance leadership effectiveness within the logistics sector.

This qualitative literature review examines the dysfunctional costs that emerge within Management Control Systems (MCS), a critical organizational mechanism designed to align employee behavior with strategic objectives. Although prior studies have extensively explored the benefits of control systems, discussions on the unintended and often hidden costs remain fragmented. This article aims to synthesize theoretical insights and conceptual debates surrounding four major categories of dysfunctional costs: behavioral displacement, game-playing, operating delays, and negative attitudes. Using a traditional literature review approach, the study integrates foundational theories including agency theory, behavioral control theory, and goal-setting theory with contemporary conceptual findings to identify key behavioral mechanisms that trigger dysfunctional outcomes. The review reveals that overly rigid controls, inappropriate performance targets, and misaligned incentives frequently prompt short-termism, budget slack, manipulation, bureaucratic delays, and psychological strain among employees. These dysfunctional costs can surpass direct control costs and reduce organizational adaptability and long-term performance. The study highlights the need for context-sensitive control design, balanced use of results and action controls, and enhanced attention to behavioral responses when implementing MCS. The implications underscore that effective control is achieved not through tighter rules alone but through thoughtful alignment between control mechanisms, human behavior, and organizational context.

This community service activity aims to strengthen teachers' capacity to manage deep learning through the utilization of artificial intelligence (AI) in elementary school classrooms. The rapid development of AI technology provides opportunities for teachers to design more personalized learning, conduct assessments efficiently, and make data-driven learning decisions. The program is implemented in three stages: preparation, execution, and evaluation. The preparation stage includes the development of training modules and mapping relevant AI applications to support deep learning. The execution stage consists of workshops, hands-on practice using AI applications, and collaborative development of teaching materials by teachers. Evaluation is conducted through reflective assessments, task performance evaluations, and follow-up interviews. The results of the activity show significant improvements in teachers' understanding of AI-based deep learning management, including the ability to use AI for lesson planning, formative assessment, and analyzing students' learning progress. Teachers also reported increased confidence in integrating AI into teaching activities and recognized the benefits of AI in promoting students' higher-order thinking skills. This program demonstrates that strengthening teachers' competencies in utilizing AI can enhance the quality of deep learning management in elementary schools.

This study aims to analyze the influence of price and product quality on purchasing decisions for personal care products manufactured by PT Mandom Indonesia Tbk. The topic was chosen in response to increasingly intense competition in the cosmetics industry, along with a decline in sales performance of several Mandom products, which highlights the need for the company to better understand key factors affecting consumer purchasing behavior. The research employed a quantitative approach using a survey method. Primary data were collected through questionnaires distributed to 100 respondents who use Mandom products, selected through purposive sampling. Prior to analysis, the research instruments were tested for validity and reliability to ensure the accuracy and consistency of the data. The data were then analyzed using multiple linear regression techniques. The results indicate that price has a positive and significant effect on purchasing decisions and is the most dominant influencing factor. This finding suggests that consumers place strong emphasis on the suitability between price and perceived benefits when making purchasing decisions. Product quality also shows a positive and significant influence, although its effect is relatively smaller compared to price. Simultaneously, price and product quality explain a portion of the variation in purchasing decisions, while other factors outside the study also contribute. Based on these findings, PT Mandom Indonesia Tbk is advised to prioritize competitive pricing strategies while consistently maintaining product quality to enhance purchase intentions and strengthen consumer loyalty.

Driven by the need for sustainable building materials with effective acoustic performance, this work investigates coconut-fiber-based cement-bonded particleboard as a bio-based alternative, evaluating its sound absorption and transmission characteristics to determine suitability for noise control in architectural and industrial applications while considering manufacturability, local material availability, and potential environmental benefits compared to conventional synthetic panels and providing guidance for designers and manufacturers across different climatic zones. This study aims to analyze the acoustic characteristics of coconut-fiber-based Cement-Bonded Particleboard (CBPB) through measurements of the Sound Absorption Coefficient (SAC, α) and Transmission Loss (TL). CBPB samples were fabricated with thickness variations of 12, 16, and 20 mm and tested using an impedance tube in accordance with ISO 10534-2:1998 and the ASTM E90-09 (2016) method. The results showed that the α value increased with both frequency and panel thickness, reaching a maximum of 0.78 at frequencies of 2500–3150 Hz for the 20 mm panel. The highest TL value reached 42 dB at a frequency of 4000 Hz. Coconut-fiber-based CBPB demonstrated strong potential as an eco-friendly structural acoustic material.