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Goals – Goals from studies This is For explore approach strategic in development System Information Management (SIM) as integral part in support digital transformation of modern organizations. Study This emphasize importance integration technology information , effective data management as well as improvement digital competence resources Power man in operation system. Design/ methodology / approach – Conceptual article This use method review library with analyze various work relevant academic and technical manuals , in particular related implementation of SIM in the sector public and private . Study This referring to the works Jatnika et al. (2022–2024), including utilization Microsoft Office applications as skills supporting basis​ organizational digital literacy . Findings – Findings studies This show that SIM development is not just effort technical , but rather need strategic in support digital transformation . Key strategies covers design modular systems , data mining integration , training programs based users , and evaluation system in a way periodic . Components This allows organization build responsive and adaptive SIM ecosystem . Implications practical – Organizations that want to do digital transformation is necessary invest in development digital capabilities of sources Power the human as well as ensure effectiveness use developed SIM system in a way strategic can become driving force main in increase efficiency , accuracy , and capability taking decision across work units . Originality / value – Study This offers a conceptual model structured about development of SIM in context digital transformation , based on literature applications and needs organizations in the real world . This article give outlook practical for taker policy , IT managers , and HR developers .  

Slope stability is a key concern in open-pit mining due to its impact on safety and operational efficiency. Mine X, located in Kalimantan Island, faces landslide risks on its high wall slopes. This study aims to model slope stability and determine safe and economical slope geometry. The analysis was performed using the Limit Equilibrium Method (Bishop Simplified), both analytically and numerically, through Slide 6.0 software by Rockscience Inc. Input data were obtained from five geotechnical investigation points provided by PT.X, including cohesion, internal friction angle, and saturated unit weight. Two lithologies were analyzed—claystone and sandstone—with slope height variations (5 m, 10 m, 15 m) and angles (26°, 45°, 51°, 59°), under dry and saturated conditions. Simulation results show that the factor of safety (SF) decreases with increasing slope height and angle, especially under saturated conditions. Sandstone demonstrates better stability than claystone. The recommended optimal slope geometry is 10 meters in height with a 59° angle, yielding a SF ≥ 1.25 and aligning with the PC-400 excavator's cutting capability. This study provides a technical reference for designing safe slopes that support mining productivity.

This study aims to evaluate the influence of Green Finance, Profitability, and Capital Structure on Firm Value in the mining sector listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. The research is motivated by the growing importance of sustainability and financial management strategies in enhancing corporate competitiveness in an increasingly globalized market. A quantitative approach was employed using multiple linear regression analysis, with 22 companies selected through purposive sampling. The findings indicate that, simultaneously, the three independent variables have a significant effect on firm value. Individually, Green Finance and Capital Structure have a positive and significant influence, while Profitability does not show a significant impact. Capital Structure is found to be the most dominant factor affecting firm value, followed by Green Finance. This suggests that companies with sound capital management and strong commitment to sustainability practices are more valued by the market. This research contributes to both theoretical and practical perspectives in financial management, particularly in understanding how financing strategies and sustainability efforts influence market valuation. The findings also recommend that mining companies strengthen their integration of ESG principles and enhance financial efficiency to support long-term value creation and competitiveness

The study aims to investigate how corporate governance impacts sustainability report disclosure in mining companies that are listed between 2021 and 2024 on the Indonesia Stock Exchange (IDX). The proportion of independent board members, the number of audit committee meetings held, and the level of managerial ownership are used to evaluate corporate governance. Using secondary data from the companies' official websites, a quantitative research approach is used. Purposive sampling was applied to select the sample from an initial population of 198 firms, based on two criteria: (1) being in the mining industry and listed on the IDX during the designated timeframe, and (2) regularly publishing sustainability and annual reports. By applying these criteria, a sample of 47 businesses was obtained, producing 188 observations in total.  Multiple linear regression was used to analyze the data using SPSS version 25. The results of the partial test show that while the percentage of independent board commissioners has no discernible effect on sustainability report disclosure, the frequency of audit committee meetings and managerial ownership have a significant and positive impact. These findings demonstrate how important internal ownership and an active audit function are to raising the standard of sustainability accountability and transparency.

The Rp 300 trillion tin trade mega-corruption case is one of the largest corruption scandals in the history of Indonesian natural resource management. This study aims to analyze violations of Pancasila principles and ethical governance in the tin trade mega-corruption case, and to identify threats to Indonesian natural resource management. The study uses a qualitative approach with descriptive methods. Data were collected through documentary studies of law enforcement reports, government documents, media reports, and related literature. Data analysis was conducted thematically within the theoretical framework of Pancasila, good governance, and public ethics. The findings indicate that this case violates all of Pancasila's tenets, particularly the second (Just and Civilized Humanity) and fifth (Social Justice for All Indonesian People). There were violations of governance principles including transparency, accountability, participation, the rule of law, and effectiveness. The modus operandi involved collusion between business actors, state officials, and law enforcement officers. The mega-allegations reflect a systemic failure in natural resource management that contradicts the constitutional mandate and Pancasila values. Structural reforms are needed in mining governance, enforcement of the integrity of the apparatus, and public participation in supervision.

Taxes are a primary source of government revenue and play a crucial role in economic development. However, tax avoidance practices are still widely practiced by companies, including in the mining sector, which has significant potential to generate state revenue. This study aims to examine the influence of financial distress, corporate governance (independent commissioners and audit committees), and institutional ownership on tax avoidance in mining companies listed on the Indonesia Stock Exchange for the 2020–2023 period. The study population consisted of 83 companies, and through purposive sampling, 61 companies were selected, with a total of 244 observations. The analysis used panel data regression with the help of Eviews 25. The results indicate that financial distress and institutional ownership have a positive effect on tax avoidance, while independent commissioners and audit committees have a negative effect on tax avoidance. These findings suggest that a company's financial condition and ownership structure play a significant role in determining tax avoidance policies.

Selecting a faculty that aligns with students’ interests and talents is a strategic step in determining the success of higher education and future career paths. However, most vocational high school (SMK) students still face difficulties in identifying the most suitable faculty due to the lack of data-driven analysis. This study implements the C4.5 classification algorithm within data mining techniques to build an automatic and measurable faculty recommendation system. The dataset consists of attributes such as SMK major, interest level, aptitude test results, academic grade average, and gender, with the output being the recommended faculty. The C4.5 algorithm was chosen for its ability to generate a transparent and interpretable decision tree, which helps both guidance counselors and students understand the rationale behind the recommendations. The experimental results show that the constructed classification model achieved an accuracy rate of 88%, based on cross-validation testing using data from 12th-grade students. The implementation of this system is expected to serve as an objective tool in the faculty selection process and to promote a data-driven decision-making approach in secondary education environments.

This study aims to analyze the effect of institutional ownership and firm size on auditdelay with audit quality as a moderating variable in 54 mining companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Using a quantitative approach with panel regression analysis, The audit delay is calculated using the number of days between the end of the financial year and issuance date of the audited financial statements; Institutionelles Eigentum is calculated by percentage institutional shareholding; firm size by the natural logarithm of total assets; and audit quality is proxied by the reputation of the Public Accounting Firm (Big Four and Non-Big Four). The results show that institutional ownership has no effect on audit delay, firm size has a negative effect on audit delay, and audit quality weakens the negative effect of both institutional ownership and firm size on audit delay. These findings highlight the need for companies and auditors to reconsider the effectiveness of monitoring mechanisms and audit quality to achieve more optimal audit completion.

Mining activities in Indonesia result in significant environmental degradation, necessitating a robust legal framework for post-mining rehabilitation. However, enforcement is often hindered by normative overlaps between the Mining Law (No. 3/2020) and the Environmental Law (No. 32/2009), alongside a "supervisory vacuum" caused by recent centralization. This research evaluates the government's role in enforcing rehabilitation obligations and proposes a synchronized legal approach. Using a normative juridical method, the study identifies that authority fragmentation leads to a lack of accountability in reclamation fund management. Findings suggest that rehabilitation is frequently treated as a formal administrative procedure rather than a substantive ecological duty. Consequently, this study proposes a "Green Mining Governance" model that integrates environmental standards directly into mining permits (IUP) through a unified, inter-agency supervision system. This proposed framework integrates stringent environmental standards directly into the Mining Business Permit (IUP) and the annual Work Program and Budget (RKAB) through a unified, inter-agency supervision system. Such a reconstruction is essential to ensure that environmental restoration transcends formalistic requirements, evolving into a substantive legal obligation aimed at achieving long-term ecological justice and sustainable resource management.

The limits of authority among the company’s organs in corporate management are expressly regulated under the UUPT, which assigns managerial and representative functions to the Board of Directors, supervisory and advisory functions to the Board of Commissioners, and control functions to the General Meeting of Shareholders. In practice, these authorities are often not implemented effectively, resulting in various violations. Such violations do not always arise from ultra vires acts but may also stem from negligence in exercising the granted authority. Improper management, administrative omissions, and passive supervision contribute to the risk of loss upon revocation of a mining business license. The absence of a valid license removes the company’s legal basis for operating and triggers potential liability for he organs that were negligent. This research employs a normative juridical approach with a descriptive-analytical specification. Data were obtained from primary, secondary, and tertiary legal materials through literature review and case study of Decision No. 3/Pdt.G/2023/PN.Mgg. Directors must distinguish between beheer and beschikking actions when determining the scope of corporate management. Meanwhile, the Board of Commissioners is obligated to conduct supervision and provide advice proactively, whether requested or not, as a manifestation of good faith.

This study aims to analyze production performance and the factors influencing the productivity of mining operations at PT. XYZ during August 2025. The evaluation covers production achievement against the corporate work plan (RKAP) and the owner’s operational plan, equipment availability (Physical Availability), the productivity of loading and hauling units, and various types of loss time that reduce effective working hours. The results indicate that production realization reached only 65% of the RKAP target, while achieving 102% of the owner’s plan for total material. Low equipment availability, high loss time such as no hauler, wait operator, and front preparation, as well as the underperformance of 80-ton and 100-ton units, were identified as the main contributors to production deviation. Additional influencing factors include unit reassignment, suboptimal haul road conditions, and insufficient operational fleet numbers. The study recommends optimizing fleet management, enhancing preventive and predictive maintenance programs, reorganizing hauling workflows, and controlling dominant loss time sources to improve operational efficiency and production target achievement in future periods.

Rock stability and service life in geotechnical and mining engineering are highly dependent on the rock's mechanical and physical parameters, where the variation in sandstone grain size is a crucial intrinsic factor. This study aims to comprehensively analyze the correlation between sandstone grain size with uniaxial compressive strength (UCS) and resistance to weathering (Slake Durability Index) in samples taken from the Balikpapan and Pulau Balang Formations in the Samarinda area, East Kalimantan. The research methodology involved a series of standard laboratory tests, including rock physical properties analysis, grain size distribution analysis, UCS testing, and slake durability testing through three cycles. The test results show a significant correlation: sandstone with finer grain sizes and higher density consistently demonstrates greater UCS values and a higher Durability Index, indicating superior mechanical and physical resistance. Specifically, the Pulau Balang Formation exhibits a more compact structure and finer grain size, resulting in better durability values compared to the Balikpapan Formation. These findings are important as a geomechanical data basis for slope design planning, rock mass stability analysis, and material selection in infrastructure projects or mining operations involving both formations.

Illegal mining activities in Sebulu District have become a serious issue as they not only violate the law but also cause significant damage to public infrastructure such as village roads, bridges, and drainage systems, which are deteriorating due to heavy trucks transporting mining materials. Although Article 158 of Law Number 3 of 2020 concerning Mineral and Coal Mining stipulates strict sanctions, law enforcement remains weak. The main contributing factors are local community involvement, inadequate supervision by authorities, and social legitimacy that perceives mining as a normal activity. This study aims to analyze criminal liability for illegal mining offenders and to identify its social and environmental impacts in Sebulu District. The research applies a socio-legal approach that combines normative and empirical methods. The normative approach examines applicable legal provisions, while the empirical approach includes field observations, interviews with local officials and residents, and documentation of relevant regulations and events. The findings indicate that the most severe impacts are the deterioration of village roads and bridges and environmental degradation, such as changes in water color in nearby drainage channels. These conditions cause public concern and disrupt daily life. Weak law enforcement allows illegal mining to persist. Therefore, synergy among law enforcers, local government, and communities is needed to strengthen regulation enforcement and develop sustainable economic alternatives.

This study aims to analyze the effect of blasting geometry on drilling and blasting costs in mining operations at PT Unggul Dinamika Utama, Kutai Timur Regency, East Kalimantan Province. The research focuses on comparing two operational areas, namely PIT Tempudo 6 and PIT East, which apply different blasting geometries: a burden of 7 m and spacing of 8 m at PIT Tempudo 6, and a burden of 8 m and spacing of 9 m at PIT East. The research method involved collecting primary data from actual field drilling and blasting activities, as well as secondary data from the company. The parameters analyzed included blasting geometry, explosive consumption, and operational costs of drilling and blasting. The results show that the total drilling cost at PIT Tempudo 6 was Rp. 215,689,696, while at PIT East it was Rp. 162,177,899. The total blasting cost at PIT Tempudo 6 reached Rp. 3,023,066,977.60, while at PIT East it was Rp. 1,780,839,602.80. Thus, the total operational cost of blasting activities at PIT Tempudo 6 amounted to Rp. 3,238,756,673.60, and at PIT East amounted to Rp. 1,943,017,501.80. It can be concluded that differences in blasting geometry significantly affect operational cost efficiency. Larger burden and spacing values lead to more efficient costs by reducing the number of drill holes and explosive consumption per blasted rock volume.

The demand for lightweight materials with high mechanical strength has driven the development of aluminum alloys, particularly Al-Mg-Si, through deformation processes such as cold rolling. This study aims to analyze the effect of varying degrees of cold rolling deformation on the grain aspect ratio and macrohardness of homogenized Al-Mg-Si alloys. Deformation was applied at three thickness reduction levels—5%, 10%, and 20%—followed by microstructural characterization using optical microscopy and macrohardness testing in accordance with ASTM E-18 standards. The results show that increasing deformation levels lead to elongated grain morphology, with the grain aspect ratio rising from 1.16 to 2.07 and macrohardness increasing from 46.64 HRE to 62 HRE. The emergence of slip lines and grain flattening indicates the occurrence of intense plastic deformation, while work hardening results from dislocation accumulation that impedes further slip motion. These findings confirm a strong correlation between microstructural evolution and mechanical property enhancement in cold-deformed Al-Mg-Si alloys. This research contributes to the optimization of cold rolling parameters to produce engineering materials with a desirable balance of strength, formability, and fatigue resistance for applications in the mining and heavy manufacturing industries.

Technological advancements in education have led to major transformations, particularly with the implementation of the Merdeka Curriculum, which emphasizes learning flexibility, student-centered approaches, and educator autonomy in developing innovative teaching methods. One of its essential aspects is the integration of technology for managing educational data, including student health records. At SMP IT Mutia Rahma, biannual student health monitoring has generated a growing volume of data, making it difficult to identify students experiencing psychological challenges. Adolescent mental health problems—such as learning stress, anxiety, and social pressure—can negatively affect academic performance if left unaddressed. This study aims to group students based on their mental health conditions to support more effective intervention strategies. The K-Means Algorithm, a data mining technique for clustering data by similarity, was employed to analyze student health data. The results show that in a three-cluster model, Cluster 2 represents students in a stable condition characterized by high resilience and low counseling needs, indicating good mental health and academic engagement. Meanwhile, Clusters 1 and 3 include students requiring further attention and support. This research demonstrates that the K-Means Algorithm can serve as an effective tool in identifying and categorizing student mental health conditions to improve school-based health management and early intervention programs.

Overburden removal is a critical phase in coal mining operations, as it directly affects production continuity and operational efficiency. However, production realization often deviates from the mine plan due to various operational constraints. This study, conducted at Pit K1 Mahakam of PT. Insani Baraperkasa, evaluates the causes of underachievement in overburden stripping targets using the Six Big Losses framework, which classifies inefficiencies into Breakdown Losses, Setup and Adjustment Losses, Idling and Minor Stops, Reduced Speed Losses, Process Defect Losses, and Reduced Yield Losses. The analysis revealed that the dominant losses were Reduced Speed Losses (26%) and Setup and Adjustment Losses (10%), primarily caused by disposal congestion, shift changes, and repairs at the loading and disposal areas. Minor contributions were found from idling (3%), production losses (5%), while breakdown losses showed negligible impact. These factors led to increased standby time and reduced equipment cycle effectiveness. Improvement strategies are recommended through optimized disposal allocation, reduction of waiting time, and stricter control of external operational disruptions to enhance stripping efficiency and achieve production targets.

This study analyzes the effect of Total Asset Turnover, Debt to Equity Ratio, and Return on Assets on earnings management in mining companies listed on the Indonesia Stock Exchange during 2020–2024. Using a quantitative and causal research design, the study examines 18 purposively selected companies over five years, resulting in 90 observations. Data were analyzed through panel data regression using SPSS 26. The results show that Total Asset Turnover does not significantly affect earnings management, while Debt to Equity Ratio and Return on Assets have a significant influence. These findings indicate that profitability and leverage play important roles in shaping earnings management practices in the mining sector

Degraded post-mining lands in East Kalimantan suffer from low soil fertility, reduced biodiversity, and limited economic value for local communities. Previous efforts, such as monoculture reforestation or single-sector agriculture, have produced limited ecological recovery and economic resilience. This study aims to develop a community-based sustainable business model and assess the ecological and economic impacts of an integrated cattle–forage–stingless bee system in post-mining regions. A mixed-methods approach combined qualitative techniques (in-depth interviews, focus group discussions) with quantitative analyses (carbon footprint, R/C ratio, B/C ratio) across five regencies, involving five key informants and thirty farmers. The system advances SDGs by increasing income through diversified products (SDGs 1, 2, 8), converting degraded land into carbon sinks (-12.05 tCO₂e/ha/year) (SDGs 13, 15), and supporting biodiversity through pollination (SDG 15). Its cyclical approach, aligned with SDG 12, transforms wastelands into sustainable agricultural landscapes, addressing climate and livelihood challenges. This is the first empirical study to link carbon sequestration and biodiversity gains with economic viability in a three-tier cattle–forage–stingless bee integration for post-mining landscapes.

This activity aims to encourage the economic independence of Micro, Small, and Medium Enterprises (MSMEs) by optimizing local potential in Kepoh Village, Toboali District, South Bangka Regency. The outreach activities were conducted by collecting primary data through observation, interviews, and documentation regarding the condition of MSMEs and the village's superior potential, including the marine and fisheries, plantation, and mining sectors. The data obtained showed that the majority of MSMEs in Kepoh Village are engaged in the food trade and home industries, with varying income levels, ranging from Rp. 150,000 to Rp. 30,000,000 per month. In addition, the village's abundant potential, such as fisheries with an average production of 16.5 tons, plantations with various commodities, and tin mining resources, presents a great opportunity to support the development of local MSMEs. Through this outreach activity, MSMEs are encouraged to increase their business capacity, utilize local potential sustainably, and understand the importance of protecting Intellectual Property Rights (IPR) as a marketing strategy and to increase competitiveness. This counseling is carried out to provide a positive contribution in providing knowledge, motivation, and more innovative business management strategies starting from product marketing strategies both in economic and legal aspects as well as the urgency of business legality, so as to strengthen the economic independence of MSME actors and support the inclusive economic development of Kepoh Village