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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 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 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.

Regional government financial management often faces several practical challenges, including delays in financial reconciliation, inconsistencies between capital expenditures and asset records, and incomplete documentation for grants and social assistance. These issues can affect the quality and accountability of regional financial reporting. Therefore, this community service activity aimed to improve the competence of regional government accounting officers in preparing high-quality financial statements in accordance with government accounting principles and applicable regulations. The program was conducted in Blora Regency in 2025 and involved 14 accounting officers from Regional Government Organizations (OPD). The activity was implemented through Technical Guidance and Focus Group Discussion (FGD), consisting of several stages, including needs assessment, technical training, interactive discussions, and evaluation. The training materials focused on strengthening participants’ understanding of accrual-based accounting, financial reporting procedures, internal control systems, and compliance with government financial regulations, particularly Government Regulation No. 71 of 2010 on Government Accounting Standards and Government Regulation No. 12 of 2019 on Regional Financial Management. The results indicate that participants’ understanding of financial reporting practices improved significantly, especially in revenue and expenditure recognition, preparation of operational reports and balance sheets, asset depreciation, and receivables management. This activity demonstrates that collaboration between academic institutions and local governments can strengthen technical capacity and improve the quality and accountability of regional financial reporting.

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 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.

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.

The Field Work Practice (PKN) carried out at PT MK Prima Indonesia focused on the implementation of periodic maintenance practices for the premoulding hydraulic press machine as an effort to maintain machine performance and operational lifespan. The main activities included identifying critical components such as the hydraulic system, valves, pressure hoses, and oil filters; conducting direct observation of common disruptions; and performing daily maintenance checklists that covered pressure monitoring, operating temperature, leakage detection, machine cleanliness, and lubrication conditions. Comprehensive cleaning procedures, condition-based filter replacement, and functional testing were also conducted to ensure reliability and safety in the production process. The implementation methods involved participatory observation, interviews with technicians regarding common failure patterns, visual and functional inspections, as well as the use of structured checklists supported by inspection documentation. The results indicate a significant decrease in the frequency of disturbances caused by leaks and oil contamination, improved compliance with routine inspection procedures, and enhanced machine readiness during operations. The introduction of structured documentation and simple technical training further improved technicians’ ability to detect early signs of abnormalities in the hydraulic system. As a recommendation, the company is advised to strengthen the use of digital recording systems, adjust filter replacement intervals based on actual machine conditions, and implement regular training programs focusing on contamination control and predictive maintenance.

The Field Work Practice (PKN) carried out at PT MK Prima Indonesia focused on the implementation of periodic maintenance practices for the premoulding hydraulic press machine as an effort to maintain machine performance and operational lifespan. The main activities included identifying critical components such as the hydraulic system, valves, pressure hoses, and oil filters; conducting direct observation of common disruptions; and performing daily maintenance checklists that covered pressure monitoring, operating temperature, leakage detection, machine cleanliness, and lubrication conditions. Comprehensive cleaning procedures, condition-based filter replacement, and functional testing were also conducted to ensure reliability and safety in the production process. The implementation methods involved participatory observation, interviews with technicians regarding common failure patterns, visual and functional inspections, as well as the use of structured checklists supported by inspection documentation. The results indicate a significant decrease in the frequency of disturbances caused by leaks and oil contamination, improved compliance with routine inspection procedures, and enhanced machine readiness during operations. The introduction of structured documentation and simple technical training further improved technicians’ ability to detect early signs of abnormalities in the hydraulic system. As a recommendation, the company is advised to strengthen the use of digital recording systems, adjust filter replacement intervals based on actual machine conditions, and implement regular training programs focusing on contamination control and predictive maintenance.

This research analyzes the implementation of Occupational Safety and Health (K3/OSH) in the automation project of the Vacuum Pan machine at a sugar factory in Indonesia. The Vacuum Pan machine automation project poses high potential hazards due to its involvement with electrical systems, high-pressure pipes, and the installation of electrical and automatic control systems. The research methods used were daily direct observation in the field and interviews with the factory's safety (EHS) personnel, project workers, and interns for one month, from July 7 to August 8, 2025. The results show that K3 planning, such as the availability of HIRADC documents, SOPs, Safety Plans, and K3 facilities (APAR, evacuation routes, safety signs), has been well-implemented and adheres to applicable standards. K3 supervision activities include Safety Inspection (routine twice a week), Safety Patrol (daily and spontaneous), and Safety Talk or Toolbox Meeting (routine every Wednesday). However, the aspect requiring improvement is worker discipline, particularly in the use of Personal Protective Equipment (PPE) and adherence to Standard Operating Procedures (SOPs), which were recorded at compliance frequencies of 65% and 60%, respectively. Workers' response to hazardous situations was also found to be less responsive (50%). In conclusion, while K3 planning and facilities are adequate, the overall K3 implementation needs to be optimized through increased supervision and the establishment of a disciplined culture regarding PPE and SOPs.

Student discipline is one of the key indicators of a school’s success in shaping character and creating a conducive learning environment. Discipline not only reflects compliance with school regulations but also demonstrates responsibility, honesty, orderliness, and self-control as part of character building. However, in practice, various disciplinary violations are still frequently found among students, such as lateness, failure to complete assignments, truancy, and noncompliance with school dress codes. These issues are also evident at SMA Kristen Palangka Raya, particularly among Grade XI students. Therefore, the role of the school principal as an educational leader is essential in implementing effective strategies to improve student discipline. This study aims to describe the role of the principal in enhancing student discipline among Grade XI students at SMA Kristen Palangka Raya. The research employed a qualitative descriptive method with data collected through observation, interviews, and documentation. The participants included the principal, vice principal for student affairs, teachers, and students. The findings revealed that the principal performs several roles: (1) educator, by integrating discipline values through learning activities and character-building programs; (2) manager, by organizing, planning, and implementing school regulations; (3) supervisor, by monitoring and evaluating student discipline; (4) leader, by providing direction and exemplary behavior; and (5) motivator, by giving appreciation and educational sanctions. Challenges encountered include students’ low awareness of discipline and lack of parental involvement. To overcome these obstacles, the principal builds stronger communication with parents, enforces school rules consistently, and conducts continuous character development programs.

This study aims to synthesize empirical findings regarding the influence of accountability on local government financial management through a Systematic Literature Review (SLR) and a simple meta-analysis. A total of 10 primary studies (2020-2025) from various databases were analyzed. The results of the qualitative synthesis indicate a shift in research focus from compliance accountability to performance-based and digital accountability. Quantitatively, accountability was found to have a positive and significant influence on the quality of local financial management, mediated by variables such as transparency and internal control systems. The novelty of this study lies in the mapping of accountability and financial management indicators, as well as the identification of research trends leading to technology integration. These findings have important implications for the formulation of more effective and accountable local financial governance policies and results-oriented, which can ultimately improve the quality of public services and the sustainability of regional development. This is expected to improve the quality of public services and support the sustainability of regional development that is better, more transparent, and responsive to community needs.

This study analyzes failures in the bending machine at PT. XYZ and determines maintenance priorities to reduce downtime and improve production efficiency. The company often faces repeated breakdowns, especially in hydraulic and control components, which negatively impact productivity. To address these issues, the research applies Failure Mode and Effect Analysis (FMEA) and Fault Tree Analysis (FTA). The study employs a descriptive qualitative approach using downtime and repair data from September 2024 to February 2025. FMEA was conducted to identify failure modes, effects, and causes, and to calculate the Risk Priority Number (RPN) as a basis for prioritization. FTA was then applied to trace root causes by mapping logical relationships among contributing factors leading to the top event. Recommendations were formulated with the 5W+1H method to propose preventive maintenance actions. The results indicate that the hydraulic valve is the most critical component, with an RPN value of 504 due to oil contamination. The main causes include damaged filters, improper oil usage, and lack of a cooling system. The hydraulic cylinder seal and back gauge were also found to contribute significantly to machine failures. FTA analysis revealed root causes such as inadequate maintenance procedures, unsuitable materials, and insufficient inspections. The proposed improvements involve regular replacement of oil filters, structured lubrication schedules, installation of oil coolers, and technician training to strengthen compliance with standard procedures. Overall, the integration of FMEA and FTA provides a systematic approach to identify critical components and root causes, enabling PT. XYZ to implement preventive strategies that minimize failures, reduce downtime, and improve bending machine performance sustainably.