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Jamu is a traditional medicine still widely consumed by the public, but it has the potential to be contaminated with the heavy metals lead (Pb) and cadmium (Cd), which are toxic and can cause health problems, particularly to the liver and kidneys. Heavy metal contamination can originate from raw materials grown in polluted environments and from processing, storage, and packaging that do not meet quality standards, particularly for products that have not undergone official supervision. This study aims to analyze the content of lead and cadmium metals in registered and unregistered herbal medicine products. The analysis was carried out using the Atomic Absorption Spectrophotometry (AAS) method after sample preparation through wet digestion using strong acid. Six herbal medicine dosage forms were analyzed, namely powder, chopped, pills, capsules, cream, and shake parem. Method validation included tests for linearity, precision, limit of detection, and limit of quantification to ensure the reliability of the analysis results. The results showed that all registered herbal medicine samples met the safety requirements for Pb and Cd. In contrast, several unregistered herbal medicine preparations, especially powder, chopped, and cream, did not meet the safety requirements for Cd, while the Pb levels in all samples met the safety requirements for Pb. These findings indicate that unregistered herbal medicines carry a higher risk of heavy metal contamination. Therefore, strengthening quality control, selecting safe raw materials, and increasing compliance with regulations are necessary to ensure the safety of herbal medicine consumption and protect public health.

This study aims to analyze the effectiveness of the internal control system in the Personnel Division of PT Sendang Derma Pesona in supporting effective, efficient, and well-governed human resource management. The background of this research is based on the importance of internal control systems in preventing administrative errors, reducing the risk of fraud, and ensuring compliance with labor regulations, particularly in personnel and payroll functions. This study employs a descriptive qualitative approach using an operational audit method. Data were collected through questionnaires, interviews, and document observation covering recruitment procedures, personnel data management, employee transfers, authorization processes, as well as payroll and bank reconciliation procedures. The results indicate that, in general, the internal control system in the Personnel Division has been implemented adequately, as reflected by complete personnel documentation and multi-level authorization in decision-making processes. However, several weaknesses were identified, including the lack of proper segregation of duties between payroll preparation and salary payment, the absence of regular bank reconciliation, and the continued use of manual personnel archive management. These weaknesses indicate that the internal control system still needs to be strengthened to minimize the risk of errors and improve the efficiency of personnel administration. The findings of this study are expected to provide practical implications for management in improving internal control policies and procedures to support better corporate governance and sustainable organizational performance.

The use of Information Systems and Information Technology (IS/IT) is a crucial factor in improving the efficiency and accuracy of retail sector operations. PT XYZ, a retail-level staple goods provider, has implemented IS/IT to support sales recording, inventory management, security, and operational reporting. This study aims to assess the effectiveness, efficiency, security, and compliance of the information system used. The audit was conducted through observation, interviews, document review, and system testing, referring to the COBIT framework and the ISO/IEC 27001 standard. The audit results indicated that the system supported core operational functions, but weaknesses remained, including insufficient system documentation, limited access controls, and suboptimal data security and backup mechanisms. Furthermore, reliance on manual procedures has the potential to lead to errors and slow down service delivery. Therefore, system improvements, strengthening security controls, developing standard operating procedures, and enhancing the competency of human resources and IT infrastructure are needed. This audit is expected to support improved service quality and secure, effective, and sustainable IT governance at PT XYZ.

This study aims to analyze the implementation of Good Corporate Governance (GCG) principles at PT Bank Mandiri (Persero) Tbk as one of the state-owned banks that plays a strategic role in the Indonesian banking system. The implementation of GCG is crucial in maintaining public trust, improving performance, and ensuring business sustainability in the banking sector. This research employs a qualitative method with a descriptive approach, focusing on secondary data analysis obtained from annual reports, corporate governance reports, sustainability reports, and official information published on the website of PT Bank Mandiri (Persero) Tbk. The results indicate that Bank Mandiri has consistently implemented the principles of transparency, accountability, responsibility, independency, and fairness in its corporate governance system. These principles are reflected in information disclosure practices, clear organizational structures, regulatory compliance, independent decision-making processes, and fair treatment of all stakeholders. Overall, the implementation of GCG at PT Bank Mandiri (Persero) Tbk contributes positively to strengthening internal control systems, enhancing public trust, and supporting the stability and sustainability of banking operations.

Hypertension is one of the most common non-communicable diseases in Indonesia. Hypertensive patients must have high self-efficacy to comply with antihypertensive medication so that blood pressure can be controlled and complications prevented. Therefore, intervention is needed to improve therapy compliance. One intervention that can be given is the provision of pill cards. This study was a quasi-experimental design with a pre-intervention post-intervention control group design. Sampling was conducted using non-probability purposive sampling from July to September 2025. A total of 106 respondents were divided into two groups, with 53 respondents in the control group and 53 respondents in the intervention group. The control group was only given the MMAS-8 questionnaire, while the intervention group was given pill cards and the MMAS-8 questionnaire. In the intervention group, prior to intervention, 25 patients (47.2%) had low compliance, 21 patients (39.6%) had moderate compliance, and 7 patients (13.2%) had high compliance. After the intervention, there was a significant increase, with 21 patients (39.6%) showing high compliance, 26 patients (49.1%) showing moderate compliance, and 6 patients (11.3%) showing low compliance. Providing pill cards to outpatients with hypertension can improve patient medication adherence. Based on the results of the Wilcoxon Signed Ranks Test, a value of (p<0.001) was obtained, indicating that H0 was rejected and there was a significant effect.

Fly ash and bottom ash (FABA) are combustion residues from coal-fired power plants. Following the issuance of Government Regulation No. 22 of 2021, FABA is no longer classified as hazardous and toxic waste (B3). However, FABA must still be managed properly due to its potential to cause pollution through leachate generated if leaks occur in the FABA disposal area. This study evaluates the lining and drainage systems in the FABA disposal area at PT. PLN Nusantara Power UP Paiton to ensure that leachate does not contaminate surrounding groundwater. The research employs descriptive qualitative and quantitative methods, collecting secondary data to assess the structure and pollution control systems in the FABA disposal area at PT. PLN Nusantara Power UP Paiton. The data includes the disposal area structure and water quality from monitoring wells. Analysis results indicate that the FABA disposal area lining system operates effectively and in compliance with regulations, successfully containing leachate movement and preventing seepage. This is supported by pH, Fe, Hg, and turbidity levels in groundwater from monitoring wells remaining within safe limits. Additionally, the presence of a runoff pond helps contain surface runoff during heavy rain, keeping overflow water under control. Overall, the disposal area structure and leachate management system at PT. PLN Nusantara Power UP Paiton function well, but routine monitoring must continue to ensure no seepage occurs, preventing leachate from contaminating the surrounding environment as an early preventive measure to maintain environmental quality and regulatory compliance.

Since 2022, the application of the Internet of Things (IoT) in the healthcare sector has grown significantly, marked by the increasing adoption of wearable technology, artificial intelligence (AI), machine learning (ML), and blockchain integration. Research highlights India and China as leading contributors in this domain. IoT enables real-time monitoring of chronic diseases, tracking of patient vital signs, and detection of health protocol compliance. Integrated systems such as Monit4Healthy and RADAR-IoT support personalized medical recommendations and cross-platform interoperability. However, key challenges persist, including patient data privacy and security, system interoperability issues, data fragmentation, and barriers to user acceptance due to cost, digital literacy, and device comfort. Proposed solutions include blockchain for secure data sharing, adaptive congestion control for network performance, and user training to improve technology adoption. Therefore, successful IoT deployment in healthcare requires a comprehensive approach that addresses technological, social, ethical, and sustainability aspects to achieve an effective and inclusive transformation of health services.

This study presents a comprehensive evaluation of three main Islamic monetary instruments Sukuk, the Islamic Interbank Money Market (PUAS), and Sharia Repo to strengthen the resilience and stability of Indonesia’s Islamic financial system. Using a descriptive literature review method, this study analyzes relevant academic sources, regulatory frameworks, and policy reports. Sukuk is examined as an asset-based instrument that plays a crucial role in medium- to long-term financing and fiscal management. PUAS is analyzed as a mechanism for short-term liquidity management among Islamic banks based on mudharabah and wakalah contracts. Meanwhile, Sharia Repo is evaluated through the sale and repurchase mechanism of Sharia State Securities (SBSN) to support liquidity stability in Islamic banking. The findings reveal strong synergy among these instruments in managing excess liquidity, controlling inflation, and strengthening the transmission of Bank Indonesia’s monetary policy in compliance with Sharia principles. This study recommends enhancing public literacy, strengthening innovative regulatory frameworks, and developing Islamic financial infrastructure to promote inclusive and sustainable growth in Indonesia’s Islamic financial sector.

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 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.

This research is motivated by the persistent difficulty elementary school-aged children have in controlling their emotions and behavior in social situations, particularly within the context of church community development. The study aimed to examine the effect of Christian values-based emotion management training on improving children's self-control. The study used a quantitative approach with a quasi-experimental one-group pretest-posttest design on 30 children aged 7–12 years at the GPM Wonreli–Kisar Congregation. The intervention was implemented over four days through activities involving emotion recognition, value reflection, emotion regulation training, and social simulations. Data were collected using a self-control scale and analyzed using paired-difference tests and effect size calculations. The results showed a significant increase in self-control scores after the training, with the largest changes in rule compliance and impulse control, and a more moderate increase in resilience to frustration. The effect size indicates a strong practical impact of the changes. These findings indicate that training that integrates social experiences and value reflection can facilitate the shift in behavioral control from external control to internal awareness. Practically, this research provides a basis for developing a community-based child development program that emphasizes not only discipline but also the understanding of values ​​in character formation and self-regulation.

This study aims to analyze in-depth the interest of the Setro Village community in choosing PNM Mekaar Syariah financing as a source of capital for micro and small enterprises (MSMEs). This phenomenon is interesting because it shows how economic, social, and spiritual factors contribute to the financial decisions of rural communities. This research was conducted using a qualitative exploratory approach, using case studies and in-depth interviews with key informants. To explain the relationship between attitudes, subjective norms, and behavioral control on community intentions to choose Islamic financing, data analysis was conducted thematically. The Theory of Planned Behavior (TPB) framework was also used. The study shows that positive community perceptions of ease of access, economic benefits, and compliance with Islamic principles are the main factors shaping community interest in PNM Mekaar Syariah. Fast, easy, and uncomplicated financing increases consumer trust and enhances perceived behavioral control. Conversely, increased business capital and family income enhance the sustainability of micro-enterprises. The institution is given moral legitimacy and spiritual conviction by the implemented Islamic values, such as the yield system and the freedom from usury. Community participation decisions are also driven by social factors such as group support, advice from group leaders, and the quality of service provided by field officers. Theoretically, this study adds local religiosity and socio-cultural aspects to enrich the application of the Theory of Planned Behavior in the context of rural Islamic finance.

Coal quality must be controlled from the pit area to the ROM stockpile to ensure compliance with market specifications. However, hauling and stockpiling processes often lead to changes in coal characteristics. This study aims to analyze variations in proximate parameters between coal from Pit B1 and ROM Stockpile Km4 at PT Trisensa Mineral Utama and to identify factors contributing to these changes. The methodology includes field sampling at both locations, sample preparation based on ASTM standards, and laboratory testing of inherent moisture, residual moisture, ash content, volatile matter, and fixed carbon. The results indicate that coal undergoes quality changes after being stored in the stockpile, marked by a decrease in inherent moisture of 2.54% (from 17.64% to 15.10%), a decrease in residual moisture of 1.42% (from 17.17% to 15.75%), a slight reduction in ash content of 0.16%, a decline in volatile matter of 0.28%, and a reduction in fixed carbon of 0.18%. These changes are influenced by field conditions, material contamination during mining, rainfall, coal porosity, and handling activities at the stockpile. The findings highlight the need for improved sampling management, better surface water control, and stricter material handling procedures to minimize coal quality degradation.

Multiple diastema is a space or gap between two or more adjacent teeth. Diastema management can be corrected using removable orthodontic treatment and eliminating etiological factors. Treatment in this case shows the progress of successful treatment of multiple diastema in Soelastri General Hospital using removable orthodontic appliances based on the indications and needs of patient care. Case management: A 24-year-old woman came to Soelastri General Hospital Surakarta with complaints of gaps in the teeth between the 4 lower front incisors. The patient's bad habit history is known to be tongue thrusting. Intraoral examination found interdental gaps in the 4 lower incisors measuring 33.32 (1.6mm), 32.31 (1.2mm), 31.41 (1.1mm), 41.42 (1.3mm). Diastema closure with finger spring activation towards the mesial and labial arches of the upper and lower jaws. Activation was carried out gradually at each control so that the diastema at the fourth control on teeth 33-32 (0.5 mm). Conclusion: This shows that removable orthodontic appliances are effective for closing multiple diastema with mild to moderate degrees, with patient compliance in using the appliance and the effect of using a tongue crib in reducing the patient's tongue thrusting habit.

The integration of cloud computing and data security systems is vital for the operational success and competitiveness of fintech startups. Cloud computing enables these startups to scale quickly, manage resources efficiently, and reduce infrastructure costs, making it an indispensable tool for businesses in the rapidly evolving fintech sector. However, with the benefits come significant challenges, particularly in data protection and cybersecurity. As fintech services handle sensitive financial data, ensuring robust security measures such as encryption, access controls, and continuous monitoring is crucial to maintaining user trust. Furthermore, regulatory compliance, both local and global, adds complexity to the data protection strategies of fintech companies. This research explores the key factors that drive cloud adoption in fintech, the security challenges associated with cloud environments, and the strategies implemented by startups to address these challenges. Interviews with IT managers from Indonesian fintech startups reveal that while cloud computing offers scalability and cost-effectiveness, issues like compliance with local regulations and the protection of sensitive data remain major concerns. The research suggests that fintech startups should invest in both cloud infrastructure and advanced cybersecurity measures to protect their operations and customer data. Additionally, creating a comprehensive roadmap for regulatory compliance and fostering partnerships with cybersecurity firms will help mitigate risks and ensure long-term success. The findings highlight the importance of integrating cloud computing with effective security strategies to navigate the complex regulatory and security landscape of the fintech industry.

Healthcare Associated Infections (HAIs) are serious occurrences and problems that are often found in all hospital facilities. HAIs cause extended hospitalization, permanent disability, increased treatment costs, and death. Hand Hygiene has an important role in the prevention and control of HAIs. This study aims to see the compliance of nurses' hand hygiene and nurses' knowledge of healthcare associated infections (HAIs) in the intensive care unit of Santa Elisabeth Hospital Medan in 2024. The type of research design used was descriptive with a sampling technique using a total of 31 respondents. Based on the results of the study, it was found that most nurses were obedient in carrying out hand hygiene (83.9%) and knowledge that is about the prevention of HAIs was found to be a large number of nurses who had high knowledge (67.7%). It is hoped that nurses maintain compliance in performing hand hygiene so that HAIs do not occur.

This study aims to examine the implementation of audit procedures on accounts payable at PT XYZ by KAP Ramli & Rekan, with a focus on compliance with Auditing Standards and effectiveness in detecting material misstatements. Accounts payable are a key component of financial statements representing the company’s obligations to suppliers, requiring accurate presentation for assessing liquidity and capital structure. The study applies a descriptive qualitative method, collecting primary data through interviews with audit staff at KAP Ramli & Rekan and secondary data from relevant literature. The findings show that the audit procedures comply with professional standards, covering comprehensive stages including engagement acceptance, audit planning, risk and materiality assessment, and substantive testing. The planning process incorporates the COSO framework for evaluating internal control, establishes audit objectives based on the five management assertions, and utilizes ATLAS software and Microsoft Excel. KAP Ramli & Rekan apply control testing and substantive procedures, including external confirmations, inspection of supporting documents, review of aging payables, and subsequent payment testing. Risk assessment indicates low inherent and control risks, while detection risk is mitigated through substantive procedures. Overall Materiality is set at 60% of revenue and profit before tax, Performance Materiality at 3% of Overall Materiality, and Threshold Materiality at 3% of Performance Materiality. The study concludes that the audit procedures implemented by KAP Ramli & Rekan align with applicable Auditing Standards and are effective in addressing audit risks related to accounts payable. The implications highlight the importance of enhancing audit quality practices, particularly the effectiveness of planning and internal control evaluation in accounts payable audits.

This research analyzes the dynamics of hegemony and resistance in the Lio indigenous community of Ende Regency, East Nusa Tenggara, focusing on the power practices of mosalaki (traditional elites) and the forms of hidden resistance developed by farming communities. Using an ethnographic approach over four months in Keliwumbu Village, this study combines Antonio Gramsci's concept of hegemony with James Scott's theory of hidden transcripts to understand the complexity of power relations in traditional societies experiencing economic transformation. Data were collected through participant observation, in-depth interviews with 18 informants, and document analysis, then analyzed using a thematic approach. Findings indicate that the legitimacy of mosalaki power is constructed through three main pillars: genealogical narratives derived from the myths of Lepe and Mbusu, control over customary land encompassing 70% of agricultural land, and ritual authority positioning them as intermediaries with ata mate (ancestral spirits). Hegemonic practices operate through the pire system (customary prohibitions), mandatory nggua rituals requiring offerings, and control over decision-making as evidenced in the coal-fired power plant construction case. However, farming communities have developed hidden resistance in the form of subtle sabotage, passive non-compliance, gossip and informal criticism, and exit strategies through migration and purchase of alternative land. This resistance operates within the same cultural framework as the hegemony it contests, developing alternative interpretations of "true custom" rather than rejecting the traditional system entirely. This research contributes to theoretical understanding of hegemony in non-Western societies and reveals that "local wisdom" discourse can be manipulated to perpetuate structural inequality. Practically, these findings demonstrate the need for more critical approaches in development policies that accommodate internal power dynamics of indigenous communities to prevent reinforcement of local elite domination

This study discusses the relationship between administrative discretion and public service quality within the framework of street-level bureaucracy theory. In public administration practice, implementing officials are often faced with tensions between compliance with formal rules and the dynamic needs of the community. These conditions make discretion an important instrument for adjusting policies to the realities on the ground. This study uses a literature review of various studies from 2010 to 2025 to identify patterns, dynamics, and implications of the use of discretion by implementing bureaucrats. The results of the study show that discretion allows the bureaucracy to be more adaptive, empathetic, and responsive to citizens' needs. However, without strong oversight and administrative ethics, discretion can lead to bias, injustice, and opportunities for abuse of authority. Factors such as public service motivation, professional competence, organizational culture, and political pressure have a significant influence on how discretion is applied. Thus, improving the quality of public services requires a balance between administrative control and professional trust through accountability systems, ethical oversight, and adaptive but law-based policies.

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) on the financial performance of mining companies listed in the Jakarta Islamic Index (JII70) for the 2020–2024 period, with the Debt to Equity Ratio (DER) as a control variable. The findings show that, partially, the Environmental variable has a positive but insignificant effect on ROA, indicating that efforts in energy efficiency, waste management, and emission reduction have not yet been fully reflected in short-term profitability. In contrast, the Social variable has a significant effect on ROA, emphasizing that companies’ engagement in building stakeholder relationships, protecting employee rights, and implementing social responsibility programs contribute substantially to financial performance. The Governance variable also has a significant effect on ROA, highlighting the importance of good governance practices, transparency, and accountability in enhancing profitability. Meanwhile, the control variable DER shows no significant effect on ROA. Simultaneously, ESG performance has a significant effect on ROA, proving that integrated ESG implementation supports the profitability of mining companies. These findings confirm that ESG is not only a compliance measure with sustainability principles but also a long-term business strategy that strengthens companies’ competitiveness and serves as a crucial consideration for investors in making investment decisions.