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This study examined the operational performance of CV Fortis Sportwear Indonesia (FSI) before implementing the Balanced Scorecard approach, identified the factors that hindered each Balanced Scorecard perspective, and analyzed the company's operational performance when measured using this approach.This study employed a descriptive quantitative method, aimed at providing a systematic, factual, and accurate overview of CV FSI's operational performance based on the Balanced Scorecard approach. Data were collected through interviews, questionnaires, observations, and literature review to obtain information related to the four main perspectives of the Balanced Scorecard: financial, customer, internal business processes, and learning and growth.After implementing the Balanced Scorecard, the performance evaluation of CV Fortis Sportswear Indonesia became more comprehensive compared to the previous system, which focused solely on financial aspects. The financial perspective showed improvement, but the customer aspect remained adequate, with declining retention and increasing complaints. Internal business processes still faced inefficiencies and quality issues, despite the introduction of new technology. The learning and growth perspective also improved through training, but employee satisfaction remained moderate. The Balanced Scorecard proved to provide a more comprehensive performance assessment and identified the need for improvements in customer, internal processes, and human resource development.

This study aims to review the perspectives of MSME owners in the Gonilan area, particularly regarding part-time workers and their use in improving operational cost efficiency. The Gonilan area is known to have many MSMEs operating in various sectors, making this study relevant for understanding the challenges they face. A qualitative method was chosen so that the researcher could conduct in-depth interviews with three MSME owners. The informants were selected because they employed both full-time and part-time workers. The interview results showed that part-time workers were effective in reducing operational costs, such as more flexible hourly wages, although there were some disadvantages. The main disadvantages of part-time workers included lack of experience and limited working hours, which could be overcome through extra training and clear task distribution so that they could focus and increase productivity. The study concluded that the use of part-time workers has a significant impact on the operational cost efficiency of MSMEs, helping owners navigate the market without excessive financial burdens and encouraging long-term business growth.

Thaharah represents a core principle within Islamic teachings, encompasses both bodily cleanliness and spiritual sanctity, and functions as an essential requirement for the proper observance of acts of worship, including prayer, tawaf, and the recitation of the Qur’an. This concept extends beyond ritual practice, reflecting a manifestation of faith that encourages Muslims to maintain personal hygiene, environmental cleanliness, and spiritual closeness to Allah SWT. This study aims to explore and critically examine the concept of thaharah in a comprehensive manner, clarify its role within Islamic religious practices, and assess its relevance in fostering clean lifestyle behaviors and appropriate worship practices in accordance with Islamic legal principles in contemporary society. Conceptually, thaharah is divided into two main forms: purification from ritual impurity (hadas) through ablution (wudu), ritual bathing (ghusl), or dry purification (tayammum), and purification from physical impurities (najis) by cleansing the body, clothing, and surrounding environment. The normative foundation of thaharah is reinforced by textual evidence, including Surah Al-Ma’idah verse 6 and prophetic traditions that emphasize cleanliness as an integral part of faith. Thus, thaharah offers a holistic perspective on cleanliness that integrates both worldly and spiritual dimensions of Muslim life.  

This study investigates the interconnected roles of board gender diversity and Environmental, Social, and Governance (ESG) performance on firm performance within Indonesia's distinctive two-tier corporate governance system. Utilizing a panel dataset of 80 companies listed on the Indonesia Stock Exchange from 2021 to 2023 and employing a fixed-effects regression model, the analysis measures gender diversity on both the Board of Commissioners (BOC) and Board of Directors (BOD) using the Blau Index, with firm performance proxied by Tobin's Q and ESG performance sourced from Refinitiv Eikon scores. The empirical results reveal that gender diversity on both the BOC and BOD does not have a statistically significant effect on firm performance, failing to support agency, upper echelons, and gender socialization theories. Furthermore, ESG performance demonstrates a significant negative direct effect aligning with the trade-off perspective that current implementation costs outweigh benefits. Crucially, the analysis finds that ESG does not moderate the board diversity-performance relationship, as both interaction terms are statistically insignificant. These findings collectively indicate that the potential governance and strategic advantages of board gender diversity are not being realized in the Indonesian context. The study concludes that this is attributable to several structural barriers, including tokenistic board appointments, the early-stage and often symbolic nature of ESG adoption focused on compliance rather than integration, and a weak institutional environment characterized by voluntary frameworks and socio-cultural constraints that limit the substantive influence of women in governance roles.

Emotion is a natural aspect of human life, including that of individuals with Cerebral Palsy or CP. Generally, emotion can be triggered by situational factors and expressed through language, particularly through prosody. However, studies that explicitly link emotion, CP, and prosody remain limited. Therefore, this research aimed to identify the types of emotions experienced by Mike, a character with CP in theTriumph movie, as well as their prosodic performances. The research data consisted of Mike’s utterances and facial expressions, which were analyzed qualitatively using observation and documentation methods, along with note-taking and triangulation technique. The theories used were psycholinguistic, affective priming, and prosodic, that was also supported by Praat software. The findings showed that the emotions expressed by Mike included happiness (the most dominant), sadness, anger, surprise (the least frequent), and fear, which were triggered by social support or rejection from people around him. From a prosodic perspective, intonation and loudness exhibited contrasting patterns, resulting in varying degrees of word stress. Happiness was characterized by a pitch of 155.31 Hz and an intensity of 58.78 dB, sadness by a lower pitch of 148.54 Hz and the lowest intensity at 53.89 dB, anger by the highest pitch at 280.7 Hz and the strongest intensity at 62.47 dB, surprise by a pitch of 196.3 Hz and an intensity of 56.38 dB, and fear by a pitch of 161.03 Hz with an intensity of 57.97 dB.In sum, the results indicated a strong interrelationship between emotion and prosody in Mike’s speech.

This study examines the relationship between Corporate Social Responsibility (CSR) disclosure and tax avoidance, with CEO Overconfidence considered as a moderating factor. The research focuses on non-cyclical consumer goods companies listed on the Indonesia Stock Exchange during the 2022-2024 period. Using annual and sustainability reports, the analysis employs multiple linear regression and moderated regression analysis (MRA). Robust standard errors based on the Newey-West method are applied to ensure reliable estimation. The results indicate that CSR disclosure does not have a significant direct effect on tax avoidance. However, CEO Overconfidence significantly moderates the relationship between CSR disclosure and tax avoidance, highlighting the role of executive behavioral characteristics in corporate tax decisions. These findings suggest that CSR disclosure alone is insufficient to explain firms’ tax avoidance behavior without considering managerial traits. The study contributes to the literature by integrating behavioral perspectives into tax avoidance research and emphasizing the importance of executive oversight in aligning CSR practices with responsible tax behavior.

This study examines the economic dynamics experienced by migrant women through the perspective of abstract painting as a medium for personal and social reflection. The study uses a qualitative method with an artistic research approach, which departs from the researcher's personal experience as a migrant woman facing increasingly complex economic realities. The rising cost of living, financial constraints, and intertwined academic demands create pressure not only on material aspects, but also on psychological, emotional, and mental conditions. This situation demands adaptation strategies, resilience, and the ability to survive in the face of uncertainty in migrant areas. The dynamics of these experiences are then translated into visual language through an abstract expressionist approach utilizing mixed media techniques. Dynamic line elements, contrasting colors, bubble textures, and layers of material are used as symbols of the tension, struggle, and economic instability experienced by the subjects. The research findings show that abstract painting functions not only as a means of personal expression, but also as a medium for social reflection that records and articulates the experiences of migrant women who are often marginalized. This research contributes to the enrichment of contemporary art discourse, particularly in presenting visual narratives that voice economic issues and women's life experiences in a critical and reflective manner.    

PT Telering Distrindo is a telecommunications distribution and retail company whose operations rely heavily on information systems. As the business expands and transaction volumes increase, higher demands for system security and reliability require a strategic evaluation of information technology (IT) implementation to ensure alignment with business objectives. This study aims to analyze the condition of the IT infrastructure at PT Telering Distrindo and to formulate development strategies using the Ward & Peppard framework. The research methods include literature review, system observation, IT architecture analysis, and interviews with internal stakeholders. The results show that the company has implemented core systems such as aPOSPlus, aBusinessPlus, and the PPOB TR Reload application, which play an important role in supporting business operations. However, several weaknesses remain in system security, integration, and IT risk management. The SWOT analysis identifies strengths in access control and authentication mechanisms, opportunities to leverage security as a competitive advantage, and threats from cyberattacks and high dependency on IT infrastructure. The study concludes that the Ward & Peppard framework provides a comprehensive strategic perspective and serves as a foundation for developing a more structured, secure, and sustainable IT strategy to support business growth.

This study analyzes the corporate crime perspective and directors’ liability in the LNG procurement case at Pertamina as a State-Owned Enterprise (SOE). The research aims to examine how the elements of corporate crime are constructed, how directors’ actions are assessed within the framework of fiduciary duty and the business judgment rule, and what legal implications arise for corporate accountability in SOEs. The study employs a normative juridical method using a case approach, statute approach, and conceptual approach. Primary data consist of court documents, statutes, and regulatory frameworks, while secondary data are obtained from academic journals, institutional reports, and credible publications. The findings reveal that distinguishing legitimate business risk from abuse of authority is central to determining corporate criminal liability, particularly when decisions intersect with state finances and public interests. The analysis further indicates that SOE directors carry dual obligations: to ensure effective corporate governance while at the same time facing heightened exposure to criminal liability when losses are associated with state assets. This study contributes by clarifying how legal assessments should balance accountability with the protection of reasonable managerial discretion. The implications highlight the need for clearer decision-making standards, stronger governance mechanisms, and better alignment between corporate law and anti-corruption frameworks in order to promote legal certainty without discouraging prudent business judgment.

The development of social media has shifted the way humans interpret spirituality and construct self-identity, giving rise to the phenomenon of digital religiosity that is all-visual, instant, and performative. This study aims to analyze how representations of spirituality in social media culture contribute to the crisis of self in modern humans, by interpreting this phenomenon through the metaphysical perspective of Seyyed Hossein Nasr. Using a qualitative approach with a descriptive-analytical design that enriches digital ethnography, this study collects data through documentation of spirituality-themed content on TikTok, Instagram, and YouTube, as well as a literature review of Nasr's works and literature related to digital spirituality. Thematic analysis shows that spirituality in social media is formed through symbolic aestheticization, the commodification of religious values, and identity performances oriented towards algorithms and public validation. These findings demonstrate the symptoms of the desacralization of modernity as criticized by Nasr, namely the erosion of spiritual depth due to the dominance of images and the narrowing of transcendent meaning. This study emphasizes that social media is not just a medium, but a space for the formation of consciousness that can facilitate and endeavor the spiritual search of modern humans. Theoretically, this research contributes to the study of digital spirituality and the critique of modernity; In practice, he encourages more critical digital literacy so that people can manage spiritual experiences more authentically.

K-Pop has developed into a key instrument of South Korean cultural diplomacy with global reach, including in Indonesia. Behind its success as a soft power tool, K-Pop harbors complex dynamics of gender representation, particularly regarding the position and role of women. This study aims to analyze women's representation and agency in South Korean cultural diplomacy through K-Pop in Indonesia during the 2022–2023 period. This study uses a qualitative approach with a descriptive-interpretive design, combining a poststructuralist feminist perspective and cultural diplomacy theory. Data were collected through a documentary study of K-Pop cultural products and in-depth interviews with K-Pop fans in Indonesia. The results show that women play a central role in K-Pop's global success, both as idols and as active fans. However, women's representation in K-Pop is still dominated by standardized beauty standards and images of femininity. On the other hand, women's agency emerges through fandom practices that allow female fans to actively interpret, critique, and negotiate the meaning of gender representation. This study also found that gender issues have not been explicitly integrated into South Korean cultural diplomacy policies. These findings confirm that cultural diplomacy through K-Pop is dynamic and involves active interaction between the country, industry, and the recipient society.

Article 28H paragraph (1) of the 1945 Constitution of the Republic of Indonesia guarantees the right of every person to live in a good and healthy environment, while Article 33 paragraph (4) of the 1945 Constitution of the Republic of Indonesia affirms the principle of sustainable and environmentally friendly development as the basis for natural resource management. These constitutional norms are implemented through Law No. 32 of 2009 concerning Environmental Protection and Management, which requires every business activity to prevent any pollution and/or environmental damage. In addition, through Law Number 11 of 2020 concerning Job Creation as amended by Law Number 6 of 2023, there have been significant changes in the business licensing system and environmental protection instruments, including the integration of environmental approval into risk-based business licensing as regulated in Articles 22 and 23. In the context of oil palm plantations in Sumatra, these changes in norms have legal implications for the fulfillment of business actors' legal obligations in environmental protection and management. This study aims to analyze the impact of oil palm plantation exploitation in Sumatra from an environmental law perspective, particularly in relation to legal violations based on the normative framework of applicable laws and regulations after the enactment of the Job Creation Law.

The development of Islamic political thought cannot be separated from the historical context and social dynamics surrounding it. One significant period that influenced the direction of this thought is the era of Western colonialism in the 19th to early 20th centuries. During this period, much of the Islamic world was under Western colonial rule, which had a profound impact on the social, political, and intellectual conditions of Muslims. Within the Muslim community itself, various internal issues related to religious understanding arose, causing difficulties in facing the dominance and hegemony of the West. Islamic political thought became one of the fields of study in political science, which is not only relevant today but also gained attention during the classical Islamic period. This study is highly significant, both in the development of knowledge and as a framework for political practice. Therefore, it is important to study Islamic political thought, as it provides deep insights into political dynamics and Islam’s contribution to shaping existing political systems, as well as offering perspectives that are useful in facing contemporary global challenges.

Physical motor development is an essential and easily observable indicator of children’s growth. Parental involvement plays a crucial role in optimizing this development, particularly during the child’s golden age. This study aims to analyze the importance of motor development and examine how parents support children’s learning through a developmental psychology perspective. Using a literature review method, the findings reveal that child development is shaped by genetic and environmental factors, while active support from parents and teachers has long-term effects on children’s physical, emotional, and social readiness. Understanding developmental psychology enables parents to provide appropriate stimulation that maximizes children’s potential. Using literature review methods, it was found that motor development is influenced by genetic and environmental factors, while positive interactions between children, parents, and educators contribute to long-term physical, social, and emotional development. A deep understanding of developmental psychology enables parents to design appropriate stimulation strategies to maximize their children's potential.

This article examines the integration of constructivist theory in Christian Religious Education (PAK) by emphasizing the role of personal experience as the basis for faith formation. Through a reflective-theological qualitative approach, this research combines the constructivist thought of Piaget, Vygotsky, and Fosnot with a theological perspective on the incarnation of Christ and the work of the Holy Spirit. The analysis suggests that constructivism can be theologically reinterpreted into a new paradigm called the Theo-Constructive Epistemology of Incarnational Faith, in which faith is not simply taught cognitively, but is constructed through life experiences infused by the presence of God. This approach emphasizes that the learning of faith is relational, participatory, and contextual, in line with the nature of God who works in human history. The findings of this study offer a new direction for PAK praxis to be more relevant to digital contexts and cultural plurality, without losing its theocentric orientation. Thus, the integration of constructivism and incarnational theology opens up space for more dynamic, contextual, and transformative learning of faith, while strengthening the relevance of PAK in facing the challenges of modern times.

Asset management and equipment maintenance are crucial aspects in supporting smooth business operations, particularly in the copper crafts industry. Merapi Karya Cipta, located in Dusun III, Tumang, Cepogo District, Boyolali Regency, owns various production equipment assets that play a direct role in the work process, yet their management remains rudimentary and unplanned. This community service activity aims to increase copper craftsmen's understanding and awareness of the importance of asset management and equipment maintenance to improve operational efficiency. Qualitative methods were used through observation, interviews, and direct outreach to the craftsmen. The results of the activity demonstrated increased knowledge and a shift in participants' perspectives on business management, particularly regarding equipment maintenance and division of labor. The craftsmen began to understand that routine maintenance can be performed simply and does not always require significant costs. Therefore, this activity is expected to help maintain the continuity of the production process, reduce the risk of equipment damage, and support increased productivity and the well-being of the local community.

Recent advancements in environmental monitoring and robotic control demand systems that are capable of real-time responsiveness, energy efficiency, and reliable operation in dynamic and resource-constrained environments. Conventional cloud-centric cyber-physical system (CPS) architectures often suffer from high latency, continuous connectivity dependency, and increased energy consumption, limiting their suitability for time-critical monitoring and adaptive control applications. To address these challenges, this study proposes an intelligent embedded cyber-physical system integrating Edge AI, low-power sensor networks, and adaptive robotic control for environmental monitoring. The proposed architecture relocates data processing and decision-making closer to the data source, enabling real-time inference, reduced communication overhead, and enhanced system autonomy. The research adopts a design-oriented experimental methodology involving system architecture design, lightweight Edge AI model development, prototype implementation, and performance evaluation under realistic operating conditions. Experimental results demonstrate that the proposed edge-based CPS significantly reduces end-to-end latency and energy consumption while maintaining acceptable inference accuracy compared to cloud-based processing. Furthermore, the system achieves improved communication efficiency and higher operational reliability, particularly under intermittent network connectivity. The findings highlight that embedding intelligence at the edge enables closed-loop sensing, decision-making, and actuation, which is essential for adaptive robotic control in environmental monitoring scenarios. This study contributes a system-level perspective on Edge AI–enabled CPS design and provides empirical evidence supporting the transition from cloud-centric architectures toward distributed, energy-aware, and resilient cyber-physical systems for real-time monitoring and control applications.

Reading ability is a basic skill that plays a crucial role in the success of students' learning process. However, various studies indicate that the reading ability of junior high school students remains low. This study aims to analyze the reading ability of students at the UPT SMP Negeri 2 Mappakasunggu using Alfred Schutz's social phenomenology perspective. The research approach used was qualitative with descriptive methods. Data collection techniques included in-depth interviews, observation, and documentation of students and teachers. The results indicate that students' low reading ability is not solely caused by cognitive factors but is also influenced by subjective meanings formed through students' social experiences. The lack of a literacy culture in the family and school environment results in reading not being perceived as an important or enjoyable activity. Furthermore, the dominant use of gadgets for entertainment creates habits that reduce students' interest and concentration in reading texts. From Alfred Schutz's social phenomenology perspective, these conditions are related to students' lifeworlds and stock of knowledge, which shape their perspectives and actions toward reading. This study concludes that improving students' reading ability requires a comprehensive approach, taking into account experiences, social interactions, and the formation of meaning in reading in students' daily lives.

The Halal Management Sistem (HMS) has often been positioned as an administrative compliance tool that focuses on regulatory and certification requirements. This approach has the potential to simplify the meaning of halal by overlooking the inherent values, especially in the context of Muslim businesses. This study aims to interpret the understanding of the Halal Management Sistem not only as an administrative compliance mechanism, but also as an expression of worship and spiritual commitment in business practices. This study uses a qualitative approach through a literature review of scientific articles, books, and relevant publications discussing halal management, Islamic business ethics, and the perspectives of business actors. The results of the study show that the HMS is understood by business actors as a manifestation of religious obedience integrated into economic activities, where the application of halal principles is seen as part of devotion to God and a form of moral responsibility in running a business. In this understanding, administrative compliance is positioned as an implication of spiritual awareness, not as the main objective of the sistem's implementation. The research findings also indicate that the spiritual meaning of SMH encourages consistency in halal practices and strengthens long-term business orientation. Conceptually, this study has implications for the development of halal management studies by placing the spiritual dimension as the main foundation in the implementation of the Halal Management Sistem, particularly in supporting sustainable and ethical business practices.

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.