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This study aims to analyze the influence of human resource (HR) quality on the implementation of internal control systems at PT. Avia Avian. The background of this study is based on the importance of the role of quality HR in supporting the effectiveness of the implementation of internal control systems in companies. An effective internal control system is essential to maintain integrity, efficiency, and compliance with applicable regulations. The purpose of this study is to identify and analyze how HR quality can affect the implementation of internal control systems in companies. The method used in this study is a quantitative approach using a survey of employees in various departments of PT. Avia Avian. The data obtained were analyzed using regression techniques to examine the relationship between HR quality variables and internal control systems. The findings of the study indicate that there is a significant influence between HR quality and the implementation of internal control systems, where the better the quality of HR, the more effective the implementation of internal control systems. The implication of this study is that companies need to pay attention to improving HR quality as a strategic step to strengthen the existing internal control system, which in turn can improve the company's performance and compliance with established standards.Additionally, this research shows that continuous training and employee competency development can strengthen HR quality, which in turn contributes to the effectiveness of the internal control system. Companies that invest in improving HR quality will not only benefit in terms of compliance with regulations but also in enhancing operational efficiency and risk management. Therefore, it is crucial for the management of PT. Avia Avian to continue focusing on HR development to ensure the smooth implementation of internal control systems in accordance with applicable standards. This research contributes to the literature on risk management and internal control by highlighting the crucial role of HR quality in the success of internal control systems.

Prevention of fraud is really needed, especially in the management of village funds, so that the management and use of village funds can be in accordance with the direction and objectives of village development. The aim of this research is to empirically test the influence of village apparatus competence, internal control system, individual morality, and locus of control on preventing fraud in managing village funds. This research was conducted in 27 villages in Denpasar City, Bali with a sample of village officials using non-probability sampling, namely using a purposive sampling technique. The sample obtained in this study was 81 people. Data analysis uses multiple linear regression. The results of the analysis show that the competence of village officials has a positive effect on preventing fraud in managing village funds. The internal control system has a positive effect on preventing fraud in managing village funds. Individual morality has a positive effect on preventing fraud in managing village funds. Locus of control has a positive effect on preventing village fund management. The implication of this research is that by increasing the competence of village officials, implementing an adequate internal control system, the better individual morality implemented and supported by a good locus of control will be able to increase fraud prevention in managing village funds.

The rapid development of smart city initiatives has significantly increased the adoption of Internet of Things (IoT) technologies to enhance urban services, infrastructure efficiency, and quality of life. However, the large-scale deployment of interconnected IoT devices also introduces critical cybersecurity challenges, including unauthorized access, data breaches, and system vulnerabilities. This study aims to develop an integrated IoT security management model to improve cybersecurity resilience in smart city environments. The research adopts a Design Science Research (DSR) approach, which involves problem identification, literature analysis, model design, implementation, and evaluation. The proposed model incorporates key security components such as Identity and Access Management (IAM), device authentication, secure communication through encryption, firmware and patch management, and continuous monitoring with intrusion detection mechanisms. The model is evaluated through simulation in smart city scenarios, including transportation systems, environmental monitoring, and energy management. The results demonstrate significant improvements in security performance, with increases in threat detection rate, vulnerability reduction, access control effectiveness, and system stability under attack conditions. Quantitative analysis shows improvements of up to 37% compared to conventional approaches, indicating the effectiveness of the proposed model in mitigating IoT-related cybersecurity risks. This study contributes by providing a comprehensive and scalable framework for IoT device security management, which can be applied to enhance the reliability and sustainability of smart city systems. Future research is recommended to validate the model in real-world implementations and integrate advanced technologies such as artificial intelligence for predictive threat detection.

The rapid evolution of smart cities, driven by the integration of technologies such as the Internet of Things (IoT) and blockchain, has brought about significant advancements in urban infrastructure and services. However, these developments also introduce new cybersecurity challenges. Introduction: Smart cities are increasingly vulnerable to cyber threats due to the extensive use of interconnected devices and systems. A key security concern is the management of digital identities, which is essential for maintaining the integrity and reliability of city services. Literature Review: Traditional centralized identity management systems face significant security issues, including a single point of failure, data breaches, and limited user control over personal information. In contrast, decentralized solutions, particularly blockchain-based systems, offer enhanced security through their distributed nature, eliminating vulnerabilities associated with centralized models. Materials and Method: This research focuses on blockchain technology’s application in smart city identity management. A decentralized framework is proposed, leveraging cryptographic techniques, consensus mechanisms, and smart contracts to ensure data security, integrity, and privacy. Results and Discussion: The implementation of blockchain for identity management significantly improves attack tolerance, data integrity, and transparency. The decentralized approach mitigates the risks associated with central authorities, ensuring that user data remains secure and verifiable. However, scalability, interoperability, and regulatory compliance challenges remain. Blockchain solutions must be optimized for large-scale smart city applications and aligned with legal standards to achieve widespread adoption. Future research should focus on overcoming these challenges to create a more secure and resilient smart city infrastructure.

This research aims to analyze the effectiveness of the mixed economic model in controlling financial system stability in 7 emerging market countries. Where the monetary policy variables are the money supply and interest rates. Then the microprudential variables are Return On Equity and Return On Assets, the macroprudential variables are Capital Adequacy Ratio and Non Performing Loans. The financial system stability variables are the inflation level and exchange rate. The data analysis model in this research is the Simultaneous model. This research uses secondary data or time series, namely from 2019 to 2023. This analysis is significant for controlling the financial system by ensuring the data meets normality assumptions through the Jarque-Bera test, which allows for more precise financial planning and risk management decisions. The absence of autocorrelation effects, as proven in the residual test, also strengthens the reliability of the model in understanding market trends. The Two-Stage Least Squares method in simultaneous regression analysis provides in-depth insight into the relationship between economic variables such as the inflation rate and the exchange rate, supporting effective economic policy making. Understanding the elasticity of key variables to the inflation rate and exchange rate is also important for optimizing risk control strategies and financial resource allocation.

Urban workers are increasingly vulnerable to heat stress due to rising global temperatures, especially in cities affected by the Urban Heat Island (UHI) effect. This heat stress poses significant risks to worker health and productivity, exacerbating health issues such as dehydration, heat exhaustion, and heat stroke, while also reducing work efficiency. The study aims to assess the effectiveness of green rooftop designs as a mitigation strategy for heat stress in urban workplace environments. Green rooftops are increasingly seen as a sustainable solution for urban heat management, offering benefits in temperature regulation, energy efficiency, and overall worker well-being. This study examines various heat stress mitigation strategies, including green roofs, industrial fans, and shading systems, focusing on their comparative effectiveness in reducing temperatures and improving worker comfort. The research involved environmental temperature measurements inside and outside urban workplaces, the use of wearable heat sensors to monitor workers’ heat stress levels, and building energy simulations to predict the impact of green rooftops on indoor climate control. Results indicate that green rooftops reduced workplace temperatures by an average of 3.8°C and decreased heat-stress-related complaints by 35%. In comparison to industrial fans and shading systems, green rooftops provided superior long-term relief, reducing heat stress and improving both worker productivity and environmental quality. The findings support the integration of green rooftops into urban workplace designs as a viable climate adaptation strategy. Future research should explore optimizing green rooftop designs for different climates and assessing their long-term benefits for worker health and urban resilience.

This systematic literature review examines the evolving role of Quality Engineering (QE) in optimizing production processes within Industry 4.0 contexts. By analyzing 78 peer-reviewed studies (2010–2025), the research identifies critical shifts in QE methodologies, emphasizing integration with artificial intelligence (AI), machine learning (ML), and real-time digital twin technologies. Key findings reveal enhanced robustness through adaptive optimization algorithms (e.g., Bayesian optimization, NSGA-II), improved defect prediction via AI-driven quality control systems, and streamlined process interoperability through Manufacturing Execution Systems (MES) and Quality 4.0 frameworks. The study underscores digital integration as a catalyst for reducing variability, accelerating decision-making, and aligning quality management with Industry 4.0’s demands for agility and interconnected systems. Recommendations include adopting hybrid methodologies combining classical Six Sigma with ML-driven analytics and investing in workforce training for digital QMS adoption.

Management accounting information systems as systems that play a role in helping predict the possible consequences of several alternative actions taken in various activities such as planning, controlling and decision making are useful in helping managers fulfill their contribution in achieving managerial performance. The performance measurement system shows the relationship between the plans that have been set by the company and the results achieved which will provide information about the achievement of implementing a plan. Reward system as a motivator for employees in realizing company goals. This research aims to find out whether the implementation of a management accounting information system, performance measurement system, and reward system simultaneously influences managerial performance. The approach used is a quantitative approach. The location of this research was carried out at PT. BBI (Boma Bisma Indra) Indonesia whose address is Jalan Pulau Pinang VI-VII, KIM II, Medan, the population in this study were all employees totaling 53 people. The sampling technique used was saturated sampling where the entire population of 53 people was sampled and The data analysis technique used is multiple linear regression analysis. The results of this research are that in this research, the Management Accounting Information System partially has a positive and significant effect on the Managerial Performance of PT BBI (Boma Bisma Indra). In this research, the performance measurement system partially has a positive and significant effect on the managerial performance of PT. BBI (Boma Bisma Indra). In this research, the reward system partially has a positive and significant effect on the managerial performance of PT BBI (Boma Bisma Indra). In this study the independent variables consisting of the management accounting information system, performance measurement system, reward system together influence the performance of PT BBI (Boma Bisma Indra) employees.

An Internet of Things (IoT)-based logistics monitoring system is an innovation designed to enhance efficiency, transparency, and speed in supply chain management. The implementation of IoT in logistics provides an ideal solution for real-time monitoring of goods, which was previously difficult with conventional methods. This system integrates IoT sensors such as GPS for location tracking, along with temperature and humidity sensors to monitor goods requiring special attention, such as food and pharmaceuticals. By automating processes through IoT technology, goods distribution becomes faster, reducing reliance on manual controls, speeding up decision-making, and minimising human error. This system enables companies to monitor the condition and location of goods in real-time, offering high visibility into the logistics status. With comprehensive monitoring, companies can proactively address issues and ensure goods remain in optimal condition throughout the shipping process. An IoT-based logistics monitoring system has the potential to enhance a company’s competitiveness through efficiency and accuracy in supply chain management. When effectively implemented, IoT technology can not only improve service quality and customer satisfaction but also strengthen a company’s position in an increasingly competitive market.

This thesis is entitled Analysis of Productive Waqf in Azizi Mosque, Jelutung District, Jambi City and aims to find out the analysis of productive waqf, the utilization of productive waqf results and the view of Islamic economics on the analysis of productive waqf in Azizi Mosque, Jelutung District, Jambi City. In this study using a qualitative approach that is useful for providing information on facts and data on the mechanism of analysis of productive waqf Dimasjid Azizi Jelutung District Jambi City, with data collection methods by conducting observations, interviews and documentation. From the results of this study it was found that: (1) Analysis of productive waqf at Dimasjid Azizi from the management aspects of Planning, Organizing, Leading and Controlling, has not gone well. Because of the various problems that occur. (2) The utilization of waqf results carried out is mostly used for consumptive use, especially for religious activities such as recitation, and others. There has been no utilization to improve the economy, in the health sector or other social sectors. (3) the view of the Islamic economy on productive waqf which in its implementation is carried out with a rental system, where the rental of productive waqf assets at the Azizi Mosque is not found to have an element of usury for the delay in payment, even if there is a delay in payment the nazhir gives time and opportunity to pay it.

Personal safety equipment is equipment that can provide protection against the dangers of accidents and is used when working in accordance with the dangers and risks of the job to maintain work safety, and not only for the worker himself, it must also be used around him. Based on this, the author formulates the problem of factors that can influence the quality of liferaft safety equipment on Tug boat PT. Kartika Samudra Adijaya site Berau and what efforts have been implemented to improve the quality control of the supervision management system for liferaft safety equipment at PT. Kartika Samudra Adijaya site Berau. Maintenance is the main supporting activity which aims to ensure the role (function) of a production system (machinery, equipment) so that it can be used according to its intended purpose when necessary. In writing this scientific paper, the author explains the theoretical basis of the meaning of Ship Safety Equipment, Liferaft, and the meaning of Tug boat. This research was carried out at PT. Kartika Samudra Adijaya site Berau during land practice, the method used in this research was a qualitative method. In this case, data is collected through interviews and field observations. This research concludes that maintaining liferaft safety equipment is very important so that it can be used optimally when needed.

The Occupational Safety and Health Management System (SMK3) is part of the company's management system in general which aims to control risks associated with work activities in order to create a safe, efficient and productive work environment. PP RI Number 50 of 2012 issued regulations regarding the Implementation of the Occupational Safety and Health Regulatory System, and Article 5 of the Law requires every company to implement SPK3 in their company, especially for companies that employ a minimum of 100 (one hundred) workers/laborers or have a high level of potential hazard. Hot work Permit System is a system of written permission to do work that generates heat sources. This study aims to determine the implementation of SMK3 with hot work system management as fire and explosion prevention at PT. XYZ, Indramayu. It is recommended for companies to strengthen the application of safety culture by implementing a hot work permit system, organizing training for welding workers, and conducting socialization regarding standard operating procedures (SOP) in work behavior for all workers.

The Livestock Service Office playsan important role in livestock management and services in the Regency area. Its main mission is to ensure animal welfare, increase livestock productivity, control animal diseases, and manage other aspects related to livestock activities. However, data management still often relies on manual methods or the use of Microsoft Excel is deemed less effective and efficient. An information system is required to address this issue manage employee data quickly, accurately and can be updated easily. The research aims to design and execute a website-based information system for data collection for employee of the Nabire Regency Animal Husbandry Service. The research methods used include data collection through field studies, interview and literature studies, as well as system development using the Rapid Application Development (RAD) method. The results of this research include system design through Use Case Diagrams, Activity Diagrams, and user interfaces. System testing is conducted using the black box method method to ensure the system functions as expected. With the implementation of this system, it is hoped that employee data management at the Nabire Regency Livestock Service will become more efficient and accurate. This system makes it possible to carry out data collection, editing and deletion of employee data more easily and quickl. In conclusion, this system makes a significant contribution in improving operational efficiency and human resource management at the Nabire Regency Livestock Service.    

This study explores the implementation of internal controls over pension fund payments at PT XYZ (Persero) Branch Yogyakarta using the COSO (Committee of Sponsoring Organizations of the Treadway Commission) 2013 framework. Effective accounting systems are considered crucial in supporting company activities, including pension fund management. Cash disbursement systems are the primary focus in managing company operations, with the aim of improving effectiveness and preventing fraud. Previous studies indicate the necessity of internal controls to detect and prevent fraud, with COSO being a relevant framework in this regard. Qualitative analysis method was employed in this study, with primary data collected through interviews and documentation. The results indicate that PT XYZ (Persero) Branch Yogyakarta has effectively implemented internal controls, in line with the principles outlined in the COSO 2013 framework.

This research is motivated by the problems and obstacles seen by researchers. The objectives of this study are 1) To determine the role of total quality management in improving the quality of madrasah output through a quality control system 2) To determine the role of total quality management in improving the quality of madrasah output through a quality control system.The method used in research is the library research method, where this method uses literature from previous researchers. This type of research uses an information collection system from in-depth data in the form of scientific works such as journals, theses, theses, books, relevant previous research results and so on which act as proportional reference material to get answers to similar problems. Total Quality Management is a systematic and practical approach and has a strategy in carrying out its programs in an organization, which prioritizes the interests of consumers. This approach aims to improve the quality of the institution, so that the process is carried out and has become a system that always makes improvements. Total Quality Management through a quality control system aims to make graduates of high quality, and qualified and able to be competitive. Improving the quality of output is not only an institutional program but also a government program

Diabetes mellitus is a group of metabolic diseases characterized by hyperglycemia that occurs due to abnormalities in insulin secretion, insulin action or both. The International Diabetes Federation (IDF) estimates that the number of diabetes sufferers in Indonesia could reach 28.57 million in 2045. This number is 47% greater than the number of 19.47 million in 2021. This research was conducted on patients who had been diagnosed with type 2 DM who were members of the Prolanis group. Prolanis is a health service system that aims to improve the quality of life of participants with chronic diseases, one of which is Diabetes Mellitus type 2. HbA1c is a substance formed from the reaction between glucose and hemoglobin. HbA1c is one of the parameters for assessing glycemic control (patient compliance). The research entitled Analysis of HbA1c Levels in Type 2 Diabetes Mellitus Sufferers in the Prolanis Group at the Juhar Community Health Center aims to analyze and measure HbA1c levels in Type 2 Diabetes Sufferers. The research method used was Descriptive Cross-sectional. The examination material used is median cubital vein blood with EDTA anticoagulant. From the results of the examination, 25 samples were obtained, of which 12 patients had HbA1c levels >8% with criteria for poor DM control, 6 patients had HbA1c levels of 6.5-8% with criteria for moderate DM control, and there were 7 patients with HbA1c levels <6.5%. with the criteria for good DM control. From the results of this study, it was found that controlling DM at the Juhar Community Health Center there were 14 patients who had HbA1c values above 6.5 and after follow-up for the next 6 months, some had HbA1c levels that decreased and others that increased. To obtain good DM control, it is best for people with diabetes to have an HbA1c check every 3 months as part of diabetes management and this management is very important to carry out in health services, including primary level health services.

Guidance and counseling teachers are guidance and counseling officers in schools who provide services related to student development and also making them independent. The implementation of guidance and counseling programs needs to be systematic and structured. Guidance and counseling management is needed to achieve the goals that have been created, because it can place the roles of guidance and counseling teachers in fulfilling their obligations to serve counselee, in this case students. Guidance and counseling management includes planning, organizing, actuating or implementation and also controlling and monitoring or what is called supervision, which is the core of management in guidance and counseling in schools. The role of guidance and counseling teachers in guidance and counseling management is very important, sothe expertise of guidance and counseling personnel is needed to carry out good management. Good management carried out by good personnel can facilitate achieving the desired goals.

The objective of this study is to assess the internal control system utilized in the employee payroll process at PT. AIOLA INDONESIA, examine the procedures employed throughout the employee payroll process, and identify any vulnerabilities in the implemented procedures. This study employs qualitative methodologies to gather data through the means of observations, interviews, and documentation. The findings of this study indicate that the internal control system implemented for the payroll process has successfully met the requirements for segregating functional tasks, authorizing transactions, promoting healthy habits, and ensuring the employment of high-quality personnel. Employees and management can effectively implement the internal control system.

PT DIFA KREASI is a service company in the printing sector. Established in 1972 on the basis of an effort that started from National Publishers, who have been active since the beginning of independence, to have a modern offset industry. As the basis for the overall activities of PT DIFA KREASI and the commitment of all existing personnel to make PT DIFA KREASI an international standard business actor, it is very necessary to implement a Quality Management System. The aim of the research is to measure the quality of paperback type products using statistical process control methods. The research method used is a combination method of direct observation and interviews. The research results show that the statistical process control method is appropriate to use for measuring the quality of paperback type products. Based on the results of product quality measurements using control charts in the perfect bending process, it is controlled (uniform), while measurements in the printing process produce uncontrolled (non-uniform) data. Meanwhile, the biggest causes of defects in the printing and perfect bending processes are respectively dirty and melted glue.

The Cyber-Physical System is a key system in the implementation of the 4th generation industrial revolution. This system combines automation systems, electronics, internet networks and machine learning. The implementation of physical cyber systems in agriculture  is one of the long-awaited applications because it is the backbone of the implementation of  sustainable agribusiness systems. With this system precision agriculture and pervasive computing in agriculture can help stakeholders in agribusiness to enjoy various benefits optimally. One example of its application is a smart farming system that is conditioned to provide measurable and maximum yields without having to sacrifice soil nutrients because it is well monitored according to weather conditions.  In previous studies, several LoRa communication-based systems for monitoring local weather in a place and measurements of soil nutrient conditions have been carried out and displayed through the internet network. Monitoring and control systems on other agricultural models based on hydroponics and aquaponics have also been carried out for some types of crops. The results provide greater potential for wider application and in actual conditions in the agricultural industry. In this study, the integration of physical cyber systems with lora communication-based  agricultural monitoring and control nodes will be carried out more broadly by considering the local conditions under which the system is tested. In this case, the research will be carried out at the Research and Recreation Park, Telkom University and agrifarming industry partners as a model of actual application. The research findings show that the application of advanced sensor technology has improved the accuracy of weather measurements by up to 95%. Quantitative data collected from the new weather station showed a significant improvement in weather monitoring. Qualitatively, positive responses from stakeholders such as disaster management authorities and farmers were also noted. In conclusion, the development of this modern weather station supports the community's need for reliable weather information and is a step forward in addressing the challenges of climate change.