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The plastic recycling industry generates wastewater that poses a potential threat to aquatic environments if not managed optimally. Performance evaluation of Wastewater Treatment Plants (WWTP) is typically conducted partially by comparing outlet parameters against effluent standards, often failing to depict water quality conditions holistically. Therefore, this study employs the Water Quality Index (WQI) approach using the Canadian Council of Ministers of the Environment (CCME) method to evaluate the performance of PT X's WWTP in East Java. This research utilized secondary data from inlet and outlet wastewater quality tests over 23 months (January 2024–November 2025), covering 10 parameters. Analysis was conducted by calculating removal efficiency and determining factors F1 (scope), F2 (frequency), and F3 (amplitude) as the basis for the WQI-CCME calculation. The results indicate that the WWTP achieved high efficiency (>80%) in reducing dominant parameters such as TSS, TDS, BOD, and COD. However, violations of effluent standards were still observed in certain parameters. The obtained WQI-CCME value was 69,30, categorized as "Fair" with a moderate level of violation. These findings demonstrate that although the WWTP meets regulatory standards, the WQI-CCME approach provides a more comprehensive assessment of performance. Optimization of advanced treatment units is recommended to improve effluent quality and sustainable WWTP performance.                                                                   

This article aims to provide a comprehensive literature review on how professional ethics can serve as an effective strategy to prevent fund misuse within organizational financial management. Professional ethics is viewed as a set of moral values, behavioral norms, and professional standards that guide financial managers to perform their duties with honesty, responsibility, and without conflicts of interest. In the context of financial management, these duties include recording, budgeting, monitoring, and reporting financial activities, all of which require accuracy and transparency. The study highlights five main principles of professional ethics: integrity, objectivity, professional competence, confidentiality, and professional behavior. These principles clarify rules, strengthen accountability, and ensure that financial processes comply with established standards. The literature review shows that applying professional ethics not only encourages individuals to act correctly but also enhances responsibility, improves performance, and strengthens financial oversight. Integrity and objectivity play a crucial role in preventing report manipulation, budget inflation, and fund misuse, as these principles demand moral courage and fair decision-making. Professional competence ensures that every financial process is carried out accurately and in accordance with regulations, while confidentiality protects sensitive information from misuse. Professional behavior emphasizes adherence to laws, organizational policies, and professional standards. The article also identifies several supporting factors that enable the effective implementation of professional ethics, such as strong internal policies, leadership commitment to integrity, an ethical workplace culture, layered supervision systems, and continuous ethics training. Conversely, common challenges include weak internal controls, limited understanding of ethics, organizational pressure, conflicts of interest, and inconsistent application of ethical standards. Therefore, this article underscores that integrating professional ethics into organizational financial policies, procedures, and management systems is a key step in preventing fund misuse and strengthening stakeholder trust in the organization’s transparency and accountability.

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 aims to analyze the effect of Environmental, Social, and Governance (ESG) performance on financial misreporting, with investor attention as a moderating variable in banking companies listed on the Indonesia Stock Exchange during the 2019–2022 period. The theoretical framework is grounded in Agency Theory and Legitimacy Theory to explain the role of ESG as an internal control mechanism and a means of gaining external legitimacy. The research employs a quantitative approach using secondary data from annual reports and sustainability reports. Financial misreporting is proxied by earnings management measured through discretionary accruals, while ESG performance is assessed using the GRI Standards index, and investor attention is proxied by institutional ownership. Data analysis was conducted using multiple regression and Moderated Regression Analysis (MRA). The findings reveal that all three ESG dimensions (environmental, social, and governance) have a significant negative effect on earnings management. Institutional investor attention is found to strengthen the negative relationship between environmental and social aspects with earnings management, but weaken the influence of governance. These results indicate that institutional investors tend to be more responsive to environmental and social issues compared to governance aspects. Practically, this study provides empirical evidence that ESG implementation can serve as a control instrument against financial misreporting in the banking sector, while theoretically enriching the literature on investor moderation in the relationship between ESG and earnings management practices.

Manual quality assessment of Platelet Concentrate (TC) is highly subjective and inconsistent, necessitating an objective, automated classification system. This study aims to develop a computationally efficient, low-cost model for TC quality classification using Histogram Features extracted from grayscale images combined with the K-Nearest Neighbor (KNN) algorithm. The methodology employed critical preprocessing steps, including StandardScaler for normalization and SMOTE for balancing the training data, followed by optimization across K=1 to K=30. The optimal model achieved a maximum accuracy of 69.23% at K=6, with an F1-Score of 71.43%, confirming robust performance on the imbalanced testing set. The results validate the effectiveness of the Histogram-KNN approach as a consistent and reliable decision support system for rapid TC quality screening in resource-limited settings.

This Community Service Program (PkM) was carried out at PT Golden Visalux with the aim of enhancing the effectiveness of the company’s operational cost budget control. Findings from field observations and interviews revealed that the company did not yet have formal written guidelines such as a Standard Operating Procedure (SOP) and lacked a well-structured evaluation system for its budgeting process. As a result, discrepancies occurred between planned and actual expenditures, along with delays in monitoring operational costs. Through this internship project, an SOP and budget measurement standards were created and applied as reference tools for all relevant divisions involved in the budgeting cycle. The SOP implementation led to several improvements, including more accurate cost recording, better monitoring of budget variances, and increased efficiency in operational spending. In addition, the company now possesses an official document that can be utilized continuously for evaluating and refining its cost control practices. Overall, this PkM initiative offers meaningful contributions to strengthening budget management effectiveness and supporting improved financial performance at PT Golden Visalux.

Background: Hospitals are a key pillar of the healthcare system, providing complex services to improve public health. Nursing care is an essential part of hospital function, aiming to maintain optimal public health. Nursing care is a professional service focused on individuals, families, groups, and communities, both in health and illness. Purpose: evaluation efforts for the implementation of supervision using the coaching method at Bunda Denpasar Women's and Children's Hospital.. Method: The training method will be conducted face-to-face for one month in four sessions. The sessions consist of a pre-test assessment, lectures, video screenings, targeted mentoring, and a post-test assessment. Results: Based on the pre-test results, the effectiveness of supervision was 65, and after the coaching intervention, the post-test score was 97. Conclusion: This demonstrates that the use of coaching in supervision improves performance and service delivery. Supervision in the nursing context is the process of monitoring and guidance carried out by direct superiors, such as ward heads, to ensure the implementation of nursing care meets established standards.

This study aims to identify and describe the factors contributing to the decline in the distribution of Kredit Cepat Aman (KCA) at PT Pegadaian (Persero), Pasar Pagi Service Unit, during the period of January 2022 to December 2024. This research employs a descriptive qualitative method with a case study approach, involving purposively selected informants consisting of the unit manager, appraisers, and customers. Data were collected through in-depth interviews, participatory observations, and documentation analysis (KCA realization data from 2022 to 2024). The data were analyzed using thematic analysis through the stages of data reduction, data display, and conclusion verification/triangulation. The results indicate that the decline in KCA distribution is influenced by internal factors including interest rate (service fee) policies, collateral appraisal standards, credit provision procedures, non-performing loan ratios, service quality, and marketing activities as well as external factors such as competition among financial institutions, fluctuations in collateral prices, product availability, and local economic conditions affecting community purchasing power. These findings suggest the need for improvements in collateral appraisal procedures, enhancements in service quality and localized marketing strategies, and adjustments to interest rate policies that are responsive to local economic dynamics in order to restore and increase KCA distribution performance.

This study discusses the conditions, challenges, and strategies for developing Indonesian pepper exports in the context of international trade. Although Indonesia still has a comparative advantage as indicated by a positive RSCA value, export performance has continued to decline since 2019. Various internal factors such as inconsistent quality, limited post-harvest technology, and low cultivation productivity are the main causes of weakened competitiveness. On the other hand, competing countries such as Vietnam and India have succeeded in improving the quality and efficiency of their supply chains through technological modernization and the application of consistent quality standards. Through a literature review, this study found that strengthening the implementation of GAP and GHP, increasing farmer capacity, modernizing post-harvest technology, and developing product downstreaming are key strategies for improving the competitiveness of Indonesian pepper exports. The implementation of these strategies is expected to increase added value, improve Indonesia's position in the global value chain, and support the sustainability of pepper exports in the future.

This study explores the conceptual integration of Environmental, Social, and Governance (ESG) reporting and data analytics within the framework of sustainable digital accounting, with Industry 5.0 acting as a moderating paradigm. As organizations increasingly face demands for transparency, ethical governance, and sustainable operations, the limitations of traditional accounting systems have become evident. ESG reporting plays a crucial role in communicating non-financial performance and guiding strategic decisions aligned with stakeholder interests and regulatory expectations. However, the effectiveness of ESG disclosures is often hindered by fragmented data structures, inconsistent standards, and insufficient technological support. Data analytics, when integrated into ESG processes, enhances the precision, timeliness, and reliability of sustainability disclosures through predictive modeling, anomaly detection, and real time performance monitoring. Yet, despite its potential, the adoption of data analytics in accounting remains limited and under-theorized. Industry 5.0 introduces a human centric approach to technological transformation, emphasizing ethical innovation, inclusivity, and resilience. By positioning Industry 5.0 as a contextual and moderating framework, this study offers a novel perspective on how ESG and data analytics can synergize to create ethically aligned, future-ready accounting systems. Employing a systematic literature review, the research develops a conceptual model linking ESG, data analytics, and Industry 5.0, providing insights for academics, practitioners, and policymakers aiming to embed sustainability into digital accounting systems. The findings underscore the importance of aligning digital tools with ethical and societal values to advance accountable and sustainable business practices..    

This study provides an in-depth examination of the relationship between the implementation of administrative ethics and the quality of civil service performance within the framework of good governance principles in Kota Palangka Raya. Employing a qualitative–descriptive approach grounded in literature-based analysis, this research explores various empirical findings related to public service practices, bureaucratic transparency, regional asset management, and the integrity of civil servants. The analysis reveals that administrative ethics have not been fully internalized, as evidenced by persistent delays in service delivery, employee absenteeism, convoluted procedures, low responsiveness, and weak accountability and regulatory compliance. These conditions indicate a substantial gap between ideal ethical standards and actual administrative practices. The findings further confirm that core values of administrative ethics—such as integrity, discipline, responsibility, transparency, and professionalism—play a determinant role in realizing good governance principles, including transparency, effectiveness, efficiency, accountability, and the rule of law. This study asserts that strengthening administrative ethics is a strategic prerequisite for improving civil service quality and restoring public trust. The implications highlight the need for continuous capacity-building, enhanced integrity among civil servants, and strengthened oversight mechanisms to establish an equitable, accountable, and citizen-oriented system of governance.

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.

The growth in the number of vehicles in Surabaya has led to increased traffic congestion, particularly on the Perak Timur–Perak Barat road section, which serves as a major distribution route to the port and industrial areas. Problems arise at U-Turn points, where vehicle accumulation hampers traffic flow. This study analyzes traffic volume, travel time, queue length, and queue ratio at two U-Turn points on this section. The method used was a field survey with direct observation of vehicle volume every 15 minutes, vehicle classification, and queue length. Traffic volume was calculated using the Passenger Car Equivalent (PCE) factor based on the 1997 MKJI standards. The study results show that at Point 1, east–west direction, the highest queue ratio occurred on Tuesday from 11:00 to 12:00 (p = 4.84), while the lowest was on Sunday from 06:00 to 07:00 (p = 0.21). At Point 2, west–east direction, the highest queue ratio occurred on Tuesday from 08:00 to 09:00 (p = 6.18), and the lowest from 06:00 to 07:00 (p = 0.41). These findings indicate that during peak hours, traffic congestion increases (p > 1), causing long queues, particularly in the west–east direction in the morning. The performance of the U-Turn on the Perak Timur–Perak Barat road section needs improvement, with recommendations such as temporarily closing U-Turns during high volumes, providing alternative U-Turn lanes, and adding signs to minimize the potential for vehicle conflicts.

This research is aimed at examining the operational strategies carried out by PT. Samudera Sarana Karunia Dumai in ensuring the smooth operation of the Mt. Meghna Trader ship at Pelindo Dumai Port. The main focus of the research is directed at the identification and assessment of the effectiveness of operational strategies which include the planning, implementation, and control stages of various activities such as loading and unloading, logistics, coordination with relevant parties at the port, and operational risk management. This research also includes consideration of external factors, including port regulations, market conditions, available infrastructure, and supply chain dynamics. In addition, this study emphasizes the importance of continuous performance evaluation to ensure that ship operations can run according to safety standards, time efficiency, and procedural accuracy. A qualitative approach with a case study design is used and reinforced by quantitative data to get a more comprehensive analytical picture. Data was obtained through in-depth interviews, direct observations in the field, review of operational documents, and surveys involving internal and external parties who play a role in supporting the operational process of ships at the port.

The retail industry is highly influenced by the level of consumer spending, which experienced significant changes during the Covid-19 pandemic. PT Midi Utama Indonesia Tbk, as one of the leading retail companies, has sought to maintain its performance through service improvement, technological innovation, and financial management. This study aims to analyze the financial performance of PT Midi Utama Indonesia Tbk for the period 2020–2024 using profitability ratios, including Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). The results show that both NPM and ROA recorded positive trends until 2023, with NPM peaking at 3.01% and ROA at 6.71%, although both remain below industry standards. Meanwhile, ROE reached its highest level in 2022 at 20.21% before declining in subsequent years. The simultaneous decrease in all ratios in 2024 indicates pressure on net income due to rising costs and imbalances between revenue, assets, and equity growth. Overall, PT Midi Utama Indonesia Tbk demonstrated gradual profitability improvement up to 2023; however, cost control, asset optimization, and balanced capital management strategies are required to sustain future growth.

This study aims to examine the role of National Education Standards (SNP) in realizing a quality and equitable education system in Indonesia. The method used is descriptive qualitative with a literature study approach to various scientific sources discussing the implementation of SNP, including educator professionalism, education management, and quality equity between regions. The results of the study show that the SNP functions as the main instrument for quality assurance as well as a strategy for educational equity through eight standards that must be met by each educational unit. The implementation of the SNP has been proven to improve the quality of learning, the competence of educators, and the accountability of school management. In addition, the SNP plays a role in narrowing the gap in educational quality between regions by establishing uniform performance indicators at the national level. However, implementation in the field still faces obstacles in the form of limited human resources, infrastructure, and uneven policy support. Therefore, collaboration among stakeholders is needed to optimize the implementation of the SNP through continuous training, managerial supervision, and strengthening of the internal quality assurance system in schools. This study confirms that the SNP is a strategic foundation for building a quality, inclusive, and equitable national education system in the era of educational transformation.

This research looks at why freelance event crews think about leaving Maharagung Organizer by focusing on two things: the rewards they receive and the punishments they face in a project-based setup. The core issue is that crews feel dissatisfied when rewards are unclear or rarely given, while discipline rules can feel uneven, so the goal is to see whether these practices actually change how much people want to quit. The study uses a simple survey design and analyzes the results with a PLS model in SmartPLS after checking that the questions reliably measure reward, punishment, and turnover intention, and it includes everyone active and reachable during the data phase. The results point one way: fair, transparent rewards help people want to stay, while discipline does more to set standards than to keep people from leaving; taken together, that means rewards carry most of the weight for retention, and punishments mostly support order and safety. The bottom line for managers is to make rewards predictable, tied to performance, and clearly communicated, then keep discipline fair and consistent in the background so crews feel respected and choose to keep taking future event offers.

Nutrition services are an essential component in hospital healthcare systems, directly supporting patient recovery through timely and clinically appropriate nutrition. This study aimed to analyze the timeliness of meal distribution, diet appropriateness, diet types, patient satisfaction, and factors supporting efficient nutrition service at Hospital X. A descriptive quantitative observational design was employed, involving 35 inpatients, observing meal delivery, menu accuracy, and staff performance. Results showed that the majority of diet-receiving patients were male (60%), aged 20–45 years (34.3%), with most staying 2 days (60%). Meal distribution was timely: 94.3% for breakfast, 97.1% for lunch, and 100% for afternoon snacks and dinner. The most common diets were TKTP (High Calorie High Protein, 22.9%) and DMRG (Low Salt Diet, 17.1%), and all patients received diets according to medical indications (100%). Patient satisfaction regarding meal timeliness, diet appropriateness, taste, food temperature, and staff performance was mostly satisfied to very satisfied, with minor dissatisfaction (5.7%) only during breakfast due to distribution delays. Despite limited personnel, service efficiency was achieved through clear task division, effective communication, work discipline, supporting systems, and active supervision. In conclusion, nutrition services at Hospital X are effective, efficient, timely, diet-appropriate, support patient recovery, and comply with hospital service standards. The alternative hypothesis (H1) is accepted, and the null hypothesis (H0) is rejected

This study is driven by the pressing necessity for educational institutions to possess skilled and high quality workforce  to ensure educational achievement. Human resource administration plays a strategic role in enhancing individual contributions toward achieving academic objectives. The quality of school HR is a crucial factor in determining both educational standards and outcomes. The purpose of this research is to explore how personnel administration contributes to the creation of superior HR within schools. A Systematic Literature Review (SLR) approach was employed, analyzing 30 articles accredited at the national level sourced from Google Scholar. The systematic literature review  method was selected since it provides a thorough understanding and integrates findings from a range of pertinent studies, leading toward more credible and dependable conclusions. The findings indicate that HR administration is a key element in developing excellent educational staff through several mechanisms, including administrative oversight, educator hiring and screening, capacity building, and work performance assessment, well being and equitable remuneration and institutional culture building, and dispute resolution. These interrelated elements collectively contribute to forming superior HR, consequently enhances the general standard of education. This study provides a significant contribution to understanding the pivotal role of HR management within educational settings and presents effective approaches that schools can implement to strengthen the standard of their educational staff.

This study aims to analyze work time efficiency and determine standard time in the furniture production process at CV. JM Putra using the Time and Motion Study method. The background of this study stems from the problem of low production time efficiency due to suboptimal work methods, ineffective work area layout, and a lack of systematic work time measurement. The research was conducted quantitatively and descriptively through direct observation, interviews, and time measurements using a stopwatch for the table production process, which consisted of five main activities. The results showed that the average total cycle time for one table unit was 347.25 minutes, with the activity of assembling the table frame being the longest activity at 120.13 minutes or about 34.6% of the total working time. After performance assessment and the addition of a 15.5% allowance factor, the standard time was obtained at 129.03 minutes. These results indicate that the activity of assembling the table frame is the most critical point that affects production efficiency. The implications of this study show the importance of improving work methods, area layout, and operator training to increase labor productivity. The application of standard time measurement results can be used as a basis for setting work standards, production capacity planning, and a more objective labor incentive system.