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This study aims to analyze workload in improving employee performance at PT XYZ Indonesia in Tangerang City. Two core informants and five key informants met the sample criteria. The method used was a qualitative descriptive phenomenological approach with data collection techniques through observation, in-depth interviews, documentation of company management, NVivo, triangulation, and SWOT analysis. The results of this study indicate that PT XYZ Indonesia's workload is managed flexibly through setting targets based on Key Performance Indicators (KPIs) tailored to the capabilities of each employee. The work environment, both physical and non-physical, significantly influences work effectiveness and comfort. Some employees experience fatigue, especially when the workload increases, but the company provides compensation such as workload adjustments and work from home. The main obstacles in achieving targets are mostly caused by external factors such as client demands, the amount of work piling up, and limited work equipment. All employees follow clear Standard Operating Procedures (SOPs), and evaluations are conducted periodically to ensure the quality and quantity of performance are maintained. This research is expected to serve as a reference for companies in managing workloads and increasing employee productivity in the digital age.

This study examined the relationship between digital transformation factors (innovation culture, digital leadership, and digital transformation of human resources) and organizational resilience in Indonesian higher education institutions. The research method employed Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach using SmartPLS 4, involving validation of the measurement and structural models through bootstrapping procedures. The findings indicated that all seven hypotheses for direct effects were accepted with statistical significance (p < 0.05), with innovation culture having the strongest influence on organizational adaptive capability (β = 0.356). Mediation analysis confirmed the significant role of organizational adaptive capability as a partial mediator in the transmission of digital transformation's effects on organizational resilience, with indirect effects ranging from 0.079 to 0.108. This study's theoretical contribution enriches the digital transformation literature by validating the dual pathway mechanism and introducing organizational adaptation theory in the context of higher education. Practically, the findings provide a strategic roadmap for higher education institutions to implement a holistic digital transformation strategy by strengthening innovation culture, digital leadership, and human resource digitalization as a foundation for building sustainable organizational resilience.

This community service program aims to increase the digital capacity and leadership of Indonesian Berkebaya Women (PBI) members through an approach that integrates traditional values with modern technology. The method used is Participatory Action Research (PAR), with the subject of service as many as 13 members of the Banyumas branch of PBI. The activity was carried out in the form of an intensive workshop for three days at the Green Valley Hotel Baturraden, which included three main sessions: Digital Transformation Workshop, Leadership Development, and Content Creation Workshop. The results of the program showed significant achievements, where 80% of participants were able to actively master at least three social media platforms. In addition, 15 quality digital content was created that reflects the organization's cultural identity and values. The digital engagement rate increased from 15% to 50%, demonstrating the effectiveness of training strategies and active participation of participants. As an indicator of the program's sustainability, a Digital Task Force was formed and a Standard Operating Procedure (SOP) was prepared for the management of the organization's digital media. The theoretical findings of this program show that the integration between cultural values and digital capabilities is not contradictory, but rather mutually reinforcing in forming an organizational identity that is adaptive to changing times. This approach has succeeded in creating a culturally based empowerment model that can be replicated in other communities or organizations with similar characteristics. The emphasis on cultural sensitivity in the design of community service programs is the key to success, especially in the context of inclusive and sustainable digital transformation. This program makes a real contribution to strengthening women's capacity based on cultural communities, as well as opening up space for the development of relevant empowerment strategies in the digital era. Thus, this model can be a reference in designing social interventions that respect local wisdom while encouraging digital innovation.

In the ever-evolving e-commerce era, the Nibras Online Warehouse plays a crucial role in supporting the distribution of Muslim clothing products throughout Indonesia. This strategic role demands an accurate and efficient inventory management system to ensure smooth and timely order fulfillment. One of the main challenges faced is the discrepancy between inventory data recorded on the website and the actual physical stock available in the warehouse. This discrepancy not only impacts delivery delays but also has the potential to reduce customer satisfaction and the company's overall image. This study aims to analyze the root causes of the inventory management system and develop practical solutions to ensure data consistency between the digital system and real-world conditions. The methods used include literature review, direct field observations, in-depth interviews with warehouse staff, and documentation of daily operational processes. Through an analytical approach using the 5 Whys method and a fishbone diagram, it was found that factors such as delays in data input, lack of synchronization between the operational and IT divisions, and an undocumented goods receipt process were the main causes of inventory data discrepancies. To address this, it is recommended to implement a real-time technology-based inventory management system integrated with the online sales system. Additionally, training warehouse employees on new standard operating procedures (SOPs) and regular stock audits are crucial steps to create transparency and efficiency. These steps are expected to improve data accuracy, accelerate decision-making, and support sustainable business growth. Regular evaluations are also necessary to ensure the implemented system remains relevant and adaptable to the dynamics of warehouse operations.

Within the decentralization framework, the government sets the Regency/City Minimum Wage (UMK) as the wage standard. However, in 2021, the Governor of the Riau Islands Province established a UMK that did not comply with Ministry of Manpower regulations. This decision adversely affected workers, particularly members of labor unions, as well as the entire workforce in Batam City. The research addresses two key issues: first, the legal consequences of a regional head’s policy in determining the minimum wage; second, the form of legal protection for workers against a UMK that contradicts ministerial regulations. The study applies a normative juridical method. Findings indicate, under Article 82 of the Industrial Relations Dispute Settlement Act (UU PPHI), that a state administrative decision violating statutory provisions may be: (1) declared null (nietig/absolute nietig), (2) null and void by law (nietigheid van rechtswege), or (3) annulled (verniegbaar). The Tanjungpinang Administrative Court Decision No. 1/G/2021/PTUN.TPI declared that Governor’s Decree No. 1362 of 2020 on Batam UMK contained substantial defects and was annulled. Legal protection for workers is provided through dispute settlement procedures at the Administrative Court and/or administrative remedies as stipulated by applicable regulations.

Bulian coconut chips are a typical Jambi food made from dried and fried old coconuts. The traditional production method and inadequate hygiene standards make this product susceptible to microbial contamination, especially harmful bacteria. This study aims to identify the types of bacteria that may be present in Bulian coconut chips using culture and Gram staining methods as the initial step for morphological identification. Samples were taken from three local producers in Bulian District, Batanghari Regency, Jambi. Testing was carried out by serial dilutions up to 10⁻⁴, then planted on Nutrient Agar (NA) media and incubated for 24 hours at 37°C. The colonies that grew were then observed morphologically and Gram staining was performed using a modified method without alcohol. The results showed the presence of various colonies with cream, white, and pale yellow colors. Based on the results of Gram staining, bacilli and cocci were found, which were included in the Gram-positive and Gram-negative categories. The types of bacteria suspected to appear include Bacillus sp., Staphylococcus sp., and possibly Escherichia coli. These findings indicate a risk of microbial contamination that could endanger consumer health, especially if the production process is not improved. Strict hygiene and sanitation principles are strongly recommended in the processing of this traditional food to ensure the product remains safe for consumption. The importance of implementing hygienic standards in the production of Bulian coconut chips is further emphasized by these findings. In addition to improving food safety, implementing proper sanitation procedures can also extend the product's shelf life and increase consumer confidence in local traditional foods. Efforts such as training local producers, using clean equipment, and hygienic packaging can help minimize the risk of bacterial contamination.

This research employs a qualitative library research method to examine the crucial role of investment in the renewable energy sector in sustaining national economic development in the globalization era. In the current global context, the transition toward environmentally friendly energy sources is not only a necessity but also a strategic priority for many countries, including Indonesia. Conventional reliance on fossil fuels, which are increasingly limited and harmful to the environment, has pushed policymakers and stakeholders to seek sustainable alternatives. Renewable energy sources—such as solar, wind, hydro, and bioenergy—are widely recognized as long-term solutions to reduce environmental degradation and carbon emissions. Investment in the renewable energy sector does not merely contribute to environmental preservation but also carries significant socioeconomic benefits. It has the potential to generate new employment opportunities, encourage technological innovation, and strengthen national energy security. These impacts create a multiplier effect on the economy, thereby supporting inclusive growth and sustainable development. Furthermore, renewable energy investment can enhance national competitiveness and resilience in facing global energy transitions, as well as align with international commitments to climate change mitigation. This study, through a comprehensive review of scholarly journals, reports, and other credible sources, finds that the renewable energy sector is instrumental in realizing a sustainable and globally adaptive economic structure. Nevertheless, the success of this transition depends heavily on government efforts to optimize policies and regulatory frameworks that are supportive, transparent, and attractive to both domestic and international investors. Therefore, it is imperative for the government to strengthen investment incentives, streamline bureaucratic procedures, and promote public-private partnerships. The findings highlight that renewable energy investment is not only an environmental necessity but also a key driver of long-term national economic sustainability.

School laboratories are learning environments that have high potential hazards, both from exposure to chemicals, the use of complex equipment, and other environmental factors. Unfortunately, the application of occupational safety and health (K3) principles in schools is still often ignored, increasing the risk of accidents and occupational diseases. In response to this issue, the S1 Occupational Safety and Health Study Program of the Batari Toja Bone Institute carried out Community Service (PKM) activities which aimed to increase students' understanding of the importance of K3 culture in the laboratory. This activity was held on August 13, 2025 at SMAN 3 Bone by involving students of class XII.F.3 as the main participants. The method of implementing the activity includes filling out an initial questionnaire to measure the level of initial understanding of students, delivering material through lectures and direct demonstrations, and interactive question and answer sessions to deepen participants' understanding. The material presented included identification of potential hazards in the laboratory, procedures for using personal protective equipment (PPE), recognition of K3 signs, and strategies to prevent the risk of work accidents. The results of the evaluation showed a significant increase in students' understanding of aspects of K3, which was shown through the comparison of questionnaire results before and after the activity. Students become more aware of the importance of using PPE, are able to recognize K3 signs, and understand preventive measures in dealing with potential dangers in the laboratory. This activity is expected to encourage the formation of a K3 culture in the school environment, so as to create a safe, healthy, and productive learning atmosphere. In addition, this program is an educational model that can be replicated in other schools as a preventive effort in managing work risks in the educational environment.

This study evaluates the effectiveness of the SAP accounting information system in supporting the implementation of the Independent Learning–Independent Campus (MBKM) Internship Program at PT Japfa Comfeed Indonesia Tbk, Gedangan Unit. SAP, as an integrated Enterprise Resource Planning (ERP) system, was adopted to replace the previous desktop-based system, which had significant limitations, such as restricted local access, dependence on additional licenses, and lower integration capabilities across departments. The main objective of this research is to determine how SAP contributes to improving organizational efficiency while simultaneously providing practical learning opportunities for students participating in the MBKM internship program. A descriptive qualitative approach was employed, with data collected through direct observation of company operations, semi-structured interviews with student interns and field supervisors, and analysis of company documentation. The findings indicate that the use of SAP has enhanced efficiency, accuracy, and speed in recording and reporting financial transactions. Through their internship, students engaged directly in business processes, particularly in handling purchase requisitions, reimbursement procedures, and asset management activities. This exposure enabled students to develop a deeper understanding of integrated financial systems and the workflow of a large-scale agribusiness corporation. Although several technical challenges were encountered, particularly in the form of temporary network disruptions, such issues did not substantially hinder the system’s overall performance. The availability of prompt technical support from the company’s IT team minimized potential negative impacts and ensured system continuity. Beyond improving corporate financial governance, SAP also offered valuable experiential learning for interns, bridging theoretical knowledge acquired in academic settings with real-world industrial applications. Overall, the study concludes that SAP functions not only as a strategic enterprise tool for the company but also as an effective educational medium that supports the success of the MBKM internship program.

Community diagnosis is a strategic step that aims to identify fundamental problems in the community, determine problem priorities, and formulate appropriate solutions to overcome them. One of the identified health issues is a significant increase in cases of mumps (epidemic parotitis), an acute infectious disease caused by the mumps virus, a member of the Rubulavirus genus. This increase in cases was recorded in the Puskesmas work area from the beginning of the year to November 2024. This phenomenon raises concerns regarding the potential for widespread health problems at the community level. Therefore, this intervention activity was carried out with the hope of reducing the incidence of mumps in the Puskesmas work area.The methodology applied in this activity includes data collection through mini surveys, analysis of health determinants using the Blum Paradigm, determination of problem priorities through the Delphi method, and identification of root causes using a fishbone diagram. Based on the results of this analysis, the interventions implemented include counseling on mumps and preventive measures, as well as demonstrations of proper hand washing. The results of the intervention showed a significant increase in knowledge, where all participants (n=40, 100%) obtained a post-test score of ≥ 7, indicating a good understanding of the material presented. In the demonstration session, a number of participants were also able to demonstrate the steps for washing hands according to the correct procedure. From the results of the analysis, it was found that the increase in mumps cases in this area was closely related to community lifestyle factors. Therefore, this intervention is expected to not only increase community knowledge about mumps, but also encourage the implementation of clean and healthy living behaviors, especially in the practice of washing hands, as a preventive measure to reduce the number of transmissions and accelerate case handling.

The effectiveness of reporting within the reporting information system at Community Health Centers (Puskesmas) is crucial for supporting data‑driven decision‑making, health‑program planning, and performance monitoring. Accurate and timely reporting enables healthcare administrators to analyze trends, allocate resources efficiently, and improve patient outcomes through evidence‑based interventions. This article analyzes the factors influencing reporting effectiveness at Puskesmas in Serang Regency, including technological, human‑resource, and organizational factors. The study employs a literature‑review and case‑analysis approach, highlighting challenges and offering recommendations to improve reporting effectiveness. The results indicate that limitations in infrastructure, staff competency, digital literacy, as well as management support and policy, are key factors that must be addressed to optimize the reporting system in Serang Regency’s Puskesmas. Technological barriers—such as inadequate hardware, software, and internet connectivity—often hinder the seamless collection and transmission of health data. Human‑resource challenges, including insufficient training and low digital literacy among staff, can lead to data‑entry errors and delays. Organizational factors—such as clear policies, standard operating procedures, and a supportive management culture—are also essential for sustaining high‑quality reporting practices. Furthermore, the integration of health informatics and continuous quality‑improvement initiatives can enhance the reliability and usability of reported data, ultimately supporting better health outcomes at the community level. The study concludes that a holistic approach—encompassing technological upgrades, ongoing staff development, and strong organizational leadership—is necessary to ensure the effectiveness and sustainability of reporting systems in primary‑healthcare settings.

Congenital abnormalities are abnormalities in the growth of fetal organ structures from birth that can be caused by genetic or non-genetic factors. This abnormality is often an indication for a cesarean section, which is an operation to deliver a baby. This Final Nursing Scientific Paper aims to analyze nursing care for post-cesarean section patients with indications of congenital abnormalities and the application of evidence-based practice of effleurage massage therapy to overcome acute post-operative pain. The method used is a descriptive method with the application of effleurage massage therapy to the nursing problem of acute pain in patient Mrs. I, a 37-year-old woman who experienced pain in the wound after a cesarean section. The results of the assessment showed that the patient was in a compos mentis state and complained of pain that felt like being cut in the lower abdominal area with a pain scale of 6 on a scale of 0-10. The pain was intermittent. The diagnosis that emerged was acute pain related to the cesarean section surgical procedure. To overcome this problem, nursing actions were carried out in the form of effleurage massage therapy for 3x24 hours. After the procedure, results showed a significant reduction in the patient's pain level. The patient reported reduced pain after the therapy. These results suggest that effleurage massage therapy can be effective in reducing acute pain in post-cesarean section patients with congenital abnormalities. This therapy offers benefits as a non-pharmacological approach to managing post-operative pain. Implementing this therapy can be an important part of nursing care, helping to improve patient comfort and accelerate post-operative recovery. Furthermore, effleurage massage therapy also has a positive impact on increasing relaxation and reducing patient anxiety.

This study aims to improve the ability to recognize geometry in children aged 5–6 years through the block game method at Nurul Muslimin Mosque Kindergarten. The research was conducted as Classroom Action Research (CAR) with a qualitative approach. The subjects of this study were children in group A at Nurul Muslimin Mosque Kindergarten, with research carried out collaboratively between researchers, teachers, and the principal. The procedure followed a systematic design consisting of two cycles, each divided into four stages: planning, implementation, observation, and reflection. Data were collected through observation, testing, and documentation to measure the development of children's ability to recognize geometric concepts. The results showed a significant increase in children's ability to recognize geometry through the block game method. In the pre-cycle, only 23.33% of children demonstrated the expected level of ability. After the first cycle, this figure increased to 53.33%, indicating moderate progress. By the end of the second cycle, 86.66% of the children had reached the expected competency, showing a remarkable improvement. These findings highlight the effectiveness of the block game method in fostering cognitive development, particularly in the area of early geometry recognition among preschool-aged children. The conclusion of this study emphasizes that implementing block games as a teaching strategy not only enhances children's recognition of geometric shapes but also supports active learning, creativity, and collaboration. Therefore, educators are encouraged to integrate play-based learning methods such as block games into early childhood education programs to improve fundamental mathematical concepts and prepare children for higher learning stages.

This study focuses on the development of an intelligent enemy behavior system in the 2D maze game Dungeon Escape by combining the A* algorithm for pathfinding and a Behavior Tree (BT) structure for decision-making. The main objective is to enhance Non-Playable Character (NPC) intelligence, enabling more adaptive and realistic interactions with players. The A* algorithm is implemented to allow NPCs to pursue players through the shortest and most efficient paths while avoiding obstacles on a grid-based map. Meanwhile, the Behavior Tree framework is designed to manage NPC actions based on dynamic conditions, such as attacking when in close proximity, chasing players within a certain detection radius, and retreating to the original guard position when the player leaves the active zone. The research methodology involves a comprehensive literature review, system design, and implementation using the Unity game engine. Testing procedures consist of both white-box and black-box approaches to evaluate the correctness, functionality, and efficiency of the system. The results indicate that all major game features—including player navigation, combat mechanics, key collection, enemy pathfinding, and user interface interactions—operate smoothly as expected. Furthermore, NPCs exhibit adaptive behavior by dynamically switching between patrolling, chasing, and attacking modes depending on the player’s location and proximity. Performance testing shows that the integrated A* and BT system runs efficiently without significant delays or instability, even in higher-level stages with more complex layouts. The final game prototype includes seven progressively challenging levels, offering players an engaging and dynamic gameplay experience. This study demonstrates that the combination of pathfinding and decision-making algorithms provides an effective solution for designing intelligent NPCs, improving both realism and entertainment value in 2D games. The findings are expected to serve as a useful reference for future research and development in AI-based game design, particularly in the context of Unity game projects.

This study examines legal deviations in the implementation of the Suspension of Debt Payment Obligations (PKPU) mechanism, specifically regarding the approval of a peace settlement submitted for the second time after the debtor is declared bankrupt. The study highlights the Supreme Court Decision No. 648K/Pdt.Sus-Pailit/2021, which ratified the second peace settlement in the case of PT Prospek Duta Sukses. This decision is deemed contradictory to the principle of a single peace settlement, as stipulated in Articles 289 and 292 of Law No. 37 of 2004 on Bankruptcy and PKPU, and further reinforced by Supreme Court Circular Letter (SEMA) No. 5 of 2021, which states that a peace settlement in bankruptcy can only be conducted once. Using a normative juridical method, this research analyzes the legal reasoning used by the panel of judges in approving the second peace settlement and evaluates its impact on legal certainty and protection for creditors, who are the affected parties in the bankruptcy process. The approval of a second peace settlement after the debtor is declared bankrupt creates legal uncertainty, as the existing provisions do not provide for more than one peace settlement. Additionally, this decision potentially harms creditors by prolonging the settlement of debts, which should have been clear, thus allowing room for misuse of legal procedures. The findings of the study show that the approval of this second peace settlement not only contradicts the fundamental principles of law but also risks harming creditors, who should be protected by the bankruptcy system to ensure their rights are fairly met. Therefore, this research suggests that consistent application of the law, in line with existing provisions, is necessary to uphold the principles of justice, legal certainty, and the credibility of the national bankruptcy system. Furthermore, reforms in regulations or law enforcement are needed to ensure that legal practices operate in accordance with principles that are fair and transparent.

Feed is a key component in catfish (Pangasius hypophthalmus) cultivation because it directly affects the growth rate, health, and productivity of the fish. Among the various nutrients contained in feed, protein plays a crucial role, particularly in the formation and repair of fish body tissues. Adequate protein content supports optimal growth, while protein deficiency can reduce productivity. Therefore, analyzing protein levels in feed is essential to ensure its quality. This study aimed to analyze protein levels in catfish feed using the Kjeldahl method. The analysis was conducted at the Pekanbaru Center for Standardization and Industrial Services (BSPJI). The Kjeldahl method was chosen because it is known to have a high level of accuracy and reliability. The procedure involves three main stages: destruction, distillation, and titration. The working principle of this method is to convert organic nitrogen in the sample into ammonia, which is then captured and measured to determine nitrogen levels, which are then converted to protein levels. In this study, five feed samples with codes U-139 to U-142 were used. The test results showed that the protein content of the samples ranged from 20.44% to 23.09%. Furthermore, a Relative Percent Difference (RPD) value of 0.0013% was obtained, indicating a very high level of measurement precision. The analysis results were then compared with the fish feed quality standards based on SNI 2534:2006, and it was found that all samples met the minimum protein content requirements. Thus, this study confirms the effective and accurate use of the Kjeldahl method in analyzing protein content in catfish feed. These results also provide important information for farmers and feed producers in ensuring the quality of feed used to support catfish farming productivity.

Civil servants play a crucial role in governance and development to achieve the national goals as stipulated in the Preamble to the 1945 Constitution of the Republic of Indonesia. Civil servants (PNS) are the primary foundation for the implementation of the Indonesian government system, as they implement public policy and provide public services. Their integrity, competence, and legal status significantly determine the quality of government bureaucracy. This study aims to determine the role of the Regional Civil Service Agency (BKD) in handling cases involving civil servants using fake diplomas during recruitment or promotion. The approach used is normative juridical, reviewing existing regulations, such as Law Number 5 of 2014 concerning the State Civil Apparatus, Government Regulations, and other technical regulations. Data were also obtained through interviews with BKD officials and analysis of relevant case documentation. The results of the study indicate that in practice, there is still a discrepancy between established legal procedures and their implementation in the field. Several cases indicate that administrative sanctions or termination of civil servants found to have used fake diplomas have not been fully based on proper verification and sanction mechanisms. This raises doubts about the validity of decisions and has the potential to undermine public trust in government institutions. This study emphasizes the importance of enforcing administrative discipline and improving internal oversight systems, as well as the need for stricter and more coordinated regulations between central and regional agencies to ensure that every administrative action has a valid legal basis. Implementing the principles of accountability and transparency in personnel management must be a priority to create a clean and professional bureaucracy.

A fiduciary guarantee agreement is a formal agreement that must be stated in a notarial deed as regulated in Article 4 of the Fiduciary Guarantee Law. This provision states that a fiduciary guarantee is a subsidiary agreement of the main agreement that creates an obligation for the parties to fulfill a performance. Execution, in this context, is a legal action carried out based on a legally binding decision. Article 15 paragraph (2) of the Fiduciary Law explains that the executorial power of a fiduciary guarantee certificate allows for direct implementation without going through a court, is final, and binds the parties. This research uses an empirical normative method, namely combining library studies with field research. Primary data was obtained through interviews with Judges of the Yogyakarta District Court, Judges of the Sleman District Court, the Yogyakarta State Assets and Auction Service Office (KPKNL), and the Yogyakarta Regional Office of the Ministry of Law and Human Rights. Secondary data comes from primary, secondary, and tertiary legal materials. The analysis was conducted qualitatively. The research results indicate that following Constitutional Court Decision No. 18/PUU-XVII/2019, the execution of fiduciary collateral objects can no longer be carried out unilaterally by creditors, but must instead be filed through the District Court. This provision balances the legal standing between debtors and creditors and prevents potential arbitrariness. Nevertheless, execution through the courts is an alternative if there is no agreement between the parties regarding a default. The court's role following the Constitutional Court decision includes resolving disputes between creditors and debtors and ensuring that execution procedures are carried out in accordance with the HIR (Regional Regulations for the Protection of Creditors), RBG (Regional Regulations for the Protection of Creditors), and the Supreme Court's technical instructions. In general, the execution mechanism through the courts is considered quite effective in ensuring legal protection for both parties.

The production of pharmaceutical sterile products requires strict procedures to minimize the risk of microbial, particulate and pyrogen contamination that can be harmful to the user's health. The selection of the right sterilization method is the key to achieving the desired stability of the final product. Filtration sterilization is one of the oldest methods used for pharmaceutical sterile products. There are two types of feed flow in the method, namely through flow filtration and tangential flow filtration. This review article is prepared through literature search and download of national or international journals with inclusion or exclusion criteria that have been set. Literature sources are accessed online from various sites such as Google Scholar and Pubmed in the range of 2014-2024. The keywords used for journal searches are sterilization, through flow filtration, and tangential flow filtration. This review article reviews and compares the two methods to understand the differences, mechanism of action, and research objectives based on the review article on membrane filtration sterilization. This review aims to provide a better insight into the advantages and disadvantages of each membrane filtration sterilization method, as well as guidance in choosing the appropriate method based on the characteristics of the product to be sterilized. The results showed that through flow filtration is more commonly used in small volume and batch processes because of its simple design, but has limitations in reducing membrane fouling. In contrast, tangential flow filtration allows for continuous processing of larger volumes, with the advantage of minimizing particle build-up on the membrane surface, thus extending membrane life. The choice of method is also influenced by factors such as particle size, viscosity of the solution, sensitivity to heat, as well as operating costs. An in-depth understanding of the Working Principle and application of each method is essential for the pharmaceutical industry to ensure the quality, safety and efficiency of the production process. Thus, this review is expected to be a reference for researchers and practitioners in determining the optimal filtration sterilization strategy according to product needs.

This study aims to analyze the impact of the implementation of the Government Internal Control Sistem (SPIP) on financial performance at the Regional Revenue Agency (Bapenda) of Malang City from 2022 to 2024. SPIP consists of five key components: control environment, risk assessment, control activities, information and communication, and monitoring. Financial performance is measured using indicators from the Government Institution Performance Accountability Sistem (SAKIP), which reflects how well the government institution achieves its financial goals and objectives. This study uses a quantitative approach with an explanatory method, where data was collected through a questionnaire distributed to 34 Bapenda employees in Malang City. The collected data was then analyzed using SPSS version 25 to examine the relationship between SPIP implementation and financial performance. The results indicate that four of the five SPIP components, namely risk assessment, control activities, information and communication, and monitoring, have a positive and significant impact on financial performance. This means that the better the implementation of these components, the better the financial performance achieved by Bapenda Malang City. However, the control environment component does not significantly affect financial performance. This suggests that while the control environment is important, other factors such as operational control and communication play a more dominant role in supporting financial performance. Based on these findings, several recommendations for Bapenda Malang City include strengthening SPIP implementation by conducting regular coaching and outreach programs. Additionally, it is recommended to hold workshops with all work units, provide technical training to develop dashboards, and establish clear Standard Operating Procedures (SOPs) and flowcharts. Setting up a schedule for SOP publication and routine briefings, as well as developing performance indicators and quarterly evaluation checklists, is expected to enhance SPIP implementation and strengthen financial accountability at Bapenda Malang City.