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Pressure sensitive labels (PSLs) made of polyethylene (PE) white are widely used in the packaging industry due to their flexibility, moisture resistance, and ease of application on various substrates. This study aimed to examine the effect of glossy and matte lamination on the tensile strength and color difference (ΔE) of PE white PSLs. An experimental method was employed, with tensile testing conducted using a universal testing machine (UTM) in accordance with ASTM standards and color measurement performed using a spectrodensitometer based on the CIE Lab system. The samples were divided into three treatment groups, namely no lamination, glossy lamination, and matte lamination, with ink coverage controlled at two design conditions, full ink and minim ink. The results indicated that lamination type significantly affected both the mechanical and visual characteristics of the labels. In the tensile strength test, the highest mean value was obtained by one treatment group, indicating superior resistance to tensile loading. In terms of color stability, higher ΔE values indicated greater color change and lower lightfastness, whereas lower ΔE values reflected better color retention. Overall, the findings show that the combination of lamination type and ink coverage influences the performance of PE white PSLs in both mechanical strength and color stability.

This study aims to analyze the financial management practices of the Es Degan Bu Ulfa MSME and their compliance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The study used a qualitative approach with a case study method. Data were obtained through interviews and observations, then analyzed descriptively and qualitatively.   This study aims to analyze the financial management practices of the Es Degan Bu Ulfa MSME and their compliance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The study used a qualitative approach with a case study method. Data were obtained through interviews and observations, then analyzed descriptively and qualitatively. The results indicate that financial management is still carried out simply and does not yet implement written records. Business income and expenses still rely on memory, even though business owners perform daily profit and loss calculations and separate personal and business finances. The main obstacles faced include limited human resources and a low understanding of financial record keeping and the SAK EMKM. Based on the analysis, financial management practices are not fully compliant with SAK EMKM standards. Therefore, the implementation of simple financial record keeping is necessary to structure business financial information and support business decision-making. Proper financial management can help improve business performance, monitor cash flow, evaluate profitability, and enhance accountability. Furthermore, the application of SAK EMKM is expected to facilitate access to financing and strengthen the sustainability and competitiveness of MSMEs in an increasingly competitive business environment.

The term "breach of contract" in contract law refers to a breach of promise. Discussions of breach of contract, both in doctrine and jurisprudence, are usually associated with a statement of negligence by the debtor, where the debtor has failed to properly fulfill their contractual obligations, and the debtor is at fault. It must be acknowledged that a breach of contract, or breach of promise, already involves bad faith on the part of the party failing to fulfill their promise. The meaning of "breach of contract" in banking law relates to the occurrence of problem loans at banks, which cause the loan to become non-performing. This is usually due to the debtor or customer not paying by the previously agreed payment date. The existence of a breach of contract is inseparable from the existence of a credit agreement. Whether a debtor is in default cannot be determined simply because there are efforts to rescue loans that have entered a problematic stage. The beginning of a violation of an agreement or default due to someone not being paid, in meeting the credit rescue standards at the bank, usually efforts are made such as Rescheduling, Reconditioning, Restructuring, through this rescue, the debtor is given the opportunity to lose his business, so the concept of default in BW and the Banking Law must be measured through the performance given, in both regulations, then from there the concept of problem credit can be classified. This banking regulation can be said to be a default, the comparison of this concept is the discussion in this thesis.

Raining on the preparation of financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) for the management of Village-Owned Enterprises (BUMDes) is one of the community service programs aimed at improving the ability of BUMDes administrators in preparing financial statements in accordance with applicable accounting standards. In this activity, SAK EMKM serves as a guideline in preparing more transparent and accountable financial reports. This program is expected to provide a positive impact on village financial management while strengthening the performance of BUMDes in carrying out its role as a driver of the village economy. The activity was implemented through a practical approach involving BUMDes administrators directly. The training was complemented with simulations and case studies to help participants better understand the process of preparing financial statements based on SAK EMKM. In addition, this training also aimed to increase the awareness of BUMDes administrators regarding the importance of accountability and transparency in financial management as part of efforts to achieve good village governance.

This study is motivated by the importance of work effectiveness as a key indicator of organizational success in facing an increasingly complex and competitive work environment. Work discipline is viewed as one of the critical factors that can support the achievement of optimal work effectiveness. This study aims to analyze the relationship between work discipline and work effectiveness and to identify the factors influencing them within an organizational context. The method used is a Systematic Literature Review, which involves examining various relevant scientific articles through the stages of identification, selection, evaluation, and data synthesis. The results of the study indicate that work discipline plays a significant role in enhancing work effectiveness through adherence to rules, punctuality, responsibility, and consistency in task execution. Furthermore, work effectiveness can also foster the development of discipline through structured work systems and clear operational standards. The relationship between these two variables is reciprocal and influenced by factors such as leadership, organizational culture, motivation, human resource competencies, and the utilization of technology. The implications of this research underscore the importance of integrating work discipline and organizational systems to sustainably enhance work effectiveness.

This study examines the efficiency of financial ratios in assessing corporate performance across countries. Although financial ratios are widely used as concise indicators of profitability, liquidity, solvency, and market value, their interpretive accuracy may vary across institutional, regulatory, financial, and macroeconomic environments. The objective of this study is to conceptually evaluate whether financial ratios can function as universally comparable performance measures in heterogeneous cross-country settings. Using a qualitative literature-based method, this study synthesizes prior findings on financial ratio analysis, financial statement comparability, market efficiency, regulatory enforcement, and macroeconomic stability. The findings indicate that profitability, liquidity, solvency, and market-based ratios are context-dependent indicators rather than universally stable measures. Their efficiency is influenced by accounting standards, audit quality, leverage norms, tax systems, capital market maturity, and macroeconomic volatility. The study proposes a contextual framework for interpreting financial ratios according to their sensitivity to national conditions. The implication is that researchers, analysts, and investors should combine ratio analysis with institutional and macroeconomic diagnostics to reduce biased performance interpretation in cross-country corporate evaluation.

This study analyzes the influence of Green Accounting, Environmental Performance, and Corporate Governance on the Quality of Sustainability Reports in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Report quality is measured by the completeness and transparency of disclosures based on GRI Standards. A quantitative method is employed, using a purposive sample of manufacturing firms from the 2020- 2023 period. Data is analyzed using multiple regression analysis. Green Accounting is proxied by environmental costs, Environmental Performance by PROPER ratings, Corporate Governance by the proportion of independent commissioners and institutional ownership, while report quality is measured through content analysis. The hypothesized results indicate that all three independent variables are expected to have a significant positive effect on Sustainability Report Quality. The implementation of green accounting, good environmental performance, and strong governance are predicted to enhance the quality of sustainability disclosures. This research contributes to environmental accounting literature and offers practical implications for regulators, investors, and corporate management in the context of ESG (Environmental, Social, and Governance) reporting.

The implementation of Hospital Management Information Systems (HMIS) has become a strategic imperative to enhance operational efficiency amidst the ongoing global digital health transformation era. This study aims to analyze the determinants of successful HMIS implementation and its impact on service efficiency and patient outcome quality. Employing a narrative review approach with thematic synthesis of literature from PubMed, Scopus, and ScienceDirect databases between 2016-2026, the study evaluates the relationship between technology investment and organizational performance. The synthesis results indicate that while HMIS significantly reduces administrative burdens and medication errors, a "digital paradox" exists where technical efficiency may disrupt interpersonal interactions between healthcare providers and patients if systems are not user-centered. Key success factors include data interoperability (HL7/FHIR standards), human resource readiness, and governance policy support. This study concludes that a patient-centered efficiency model is the fundamental basis for ensuring technology investments yield sustainable added value within the healthcare delivery system.

The steering gear is a vital component in ship operations, functioning to control the ship’s direction accurately. The reliability of this system highly depends on the performance of the hydraulic system, where the mechanical seal plays a key role in maintaining system pressure and preventing oil leakage. This study aims to identify the main factors causing mechanical seal damage and analyze its impact on the performance efficiency of the steering gear AHTS Logindo Stamina. Qualitative data were obtained through participatory observation and in-depth interviews with the second engineer. Meanwhile, quantitative data were gathered by measuring technical parameters such as oil pressure, operating temperature, and rudder movement time, which were then compared with SOLAS standards. This damage results in oil leakage through the mechanical seal gap, abnormal noise in the hydraulic system, and a significant decrease in working pressure of -25,86%. The operational impacts include the occurrence of steering gear failure alarms, decreased hydraulic efficiency of 25.87%, and the risk of system failure that could endanger ship maneuverability. This study recommends preventive maintenance through oil quality monitoring, environmental condition control in the steering gear room, and periodic mechanical seal replacement in accordance with operational standards to maintaining optimal steering system performance.

This research is motivated by the importance of strengthening a professional public service culture through the integration of public administration values, norms, and ethics. Although various regulations and codes of ethics have been established in public organizations, gaps remain between formal norms and service practices in the field, such as low levels of responsiveness and professionalism among civil servants. This study aims to analyze the relationship between values, norms, and ethics in shaping public service culture, and to examine the role of organizational ethics and codes of ethics in strengthening public administration professionalism. The research employed a qualitative approach with a descriptive-analytical design through a literature review of relevant journals, books, and policy documents. Content analysis techniques were used to identify patterns of relationships between concepts. The results indicate that the internalization of ethical values ​​such as integrity, accountability, and transparency significantly influences the quality of public services. An organizational code of ethics serves as a formal instrument that clarifies standards of conduct for civil servants and strengthens a professional work culture. Consequently, public organizations need to strengthen ethics training, oversight mechanisms, and the integration of ethical values ​​into performance evaluation systems to build responsive and public-interest-oriented services.

Due to its focus on the psychological components of leadership, motivation, communication, and human resource development in educational institutions, management psychology is becoming an increasingly significant perspective in educational management. The use of management psychology in the classroom is considered crucial for improving organizational performance and teacher motivation. The purpose of this study was to investigate how management psychology can enhance teacher work motivation and its impact on school efficacy. This study reviewed previous research on the use of management psychology in education using a qualitative approach and literature review methodology. Using keywords related to management psychology in education, teacher motivation, educational leadership, and educational organizational performance, systematic search of scientific publications published in the Google Scholar database between 2022 and 2026 was used to collect data. Identification, screening, eligibility evaluation, and final selection of relevant publications were all steps in the literature selection process. Thematic coding techniques were used to examine six selected publications to determine the main findings, methodology, and research emphasis of each study. The findings suggest that the use of management psychology in educational management techniques, such as effective communication, teacher empowerment, supportive leadership, and the establishment of equitable reward systems, can significantly enhance teacher motivation and foster a positive work environment. In addition, these approaches increase the effectiveness of educational institutions, improve teacher performance, and foster collaboration within the school environment. To promote teacher professional development and raise the overall standards of educational institutions, it is crucial for educational administrations to incorporate a psychological perspective.

Financial performance is an important indicator for assessing the sustainability and growth prospects of a company, where a sustained negative net profit may indicate financial and operational problems (Aminah, 2015). The purpose of this study is to analyze the financial performance of PT GoTo Gojek Tokopedia Tbk for the period 2019-2023 based on NPM, ROA, and ROE. The research method used in this study is a qualitative method with a descriptive analysis approach. The data was sourced from the official website of PT GoTo Gojek Tokopedia Tbk for the period 2019-2023. The results show that all profitability ratios, namely Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE), are in an unfavorable condition and far below the standards set by Bank Indonesia (2004), namely NPM 3%–9.5%, ROA 0.5%–1.25%, and ROE 5%–12.5%. NPM was consistently negative from -276.74% (2019) to -373.12% (2023), indicating that the company has not been able to generate net income from its revenue due to high operating expenses. ROA was also negative throughout the period, ranging from -112.57% (2019) to -167.33% (2023), indicating that assets have not been utilized efficiently. Similarly, ROE recorded negative values from -162.02% (2019) to -253.41% (2023), reflecting that shareholders' capital has not been optimally managed and has not provided returns, so that overall financial performance requires a more effective financial management strategy.

This study analyzes the implementation of Good Governance in enhancing consular services at the Consulate General of the Republic of Indonesia in Tawau, using a qualitative approach with a case study paradigm. The findings reveal several key points: First, transparency in consular services is achieved through openness about procedures, fees, and service time standards via official platforms like websites, social media, and notice boards. This transparency reduces information asymmetry, prevents maladministration, and builds trust. Second, service accountability is reflected in the timely execution of passport renewals, Emergency Travel Documents, and document legalization, following Standard Operating Procedures (SOPs). Accountability is further demonstrated through performance reports, complaint channels, and service evaluations. Third, public participation is fostered through two-way communication, complaint mechanisms, and collaboration with Indonesian citizen and migrant worker communities. The mobile consular service program also enhances accessibility. Finally, consular services are based on clear legal frameworks, ensuring the legitimacy of services and protection for Indonesian citizens and migrant workers. Overall, the study concludes that the implementation of Good Governance principles at the Consulate General of Indonesia in Tawau significantly improves the quality of consular services.

The performance of asphalt mixtures is strongly influenced by the composition of their constituent materials, particularly aggregate size and mixing temperature during production. In many tropical and subtropical regions, asphalt pavements frequently experience rutting, reduced stability, and changes in viscoelastic properties due to high environmental temperatures and heavy traffic loads. These conditions can significantly affect pavement durability, making it essential to produce asphalt mixtures that meet established technical standards. This study aims to analyze the effect of variations in aggregate size distribution and mixing temperature on the Marshall characteristics of Asphalt Concrete Wearing Course (AC-WC) mixtures. The research employs the Marshall test method to evaluate the load-bearing capacity and stability of hot asphalt mixtures and to assess their compliance with ASTM/SNI standards. The results indicate that mixtures with standard aggregate gradation achieve stability values of 985 kg at 120°C, 1055 kg at 140°C, and 1107 kg at 160°C. As mixing temperature increases, flow values decrease, while the Marshall Quotient (MQ) increases, indicating improved stiffness. Higher temperatures also enhance compaction, reducing VIM and VMA while increasing VFA. Conversely, non-standard aggregate gradations result in several parameters failing to meet ASTM/SNI requirements, confirming that standard gradation produces superior asphalt performance.

Public service is a key indicator in evaluating local government performance; however, various service issues continue to generate increasing public complaints. This study aims to analyze trends in public complaints, identify the most frequently reported institutions, and examine the types of maladministration and the status of complaint resolution through the Ombudsman of the Republic of Indonesia in South Sulawesi Province during 2023–2025. This study offers novelty by providing an integrated analysis of complaint trends, distribution of reported institutions, types of maladministration, and resolution outcomes based on Ombudsman data at the regional level. This research employs a qualitative approach using document analysis, with public complaint reports as the unit of analysis. Data were analyzed through data reduction, data display, and conclusion drawing. The results indicate that local governments are the most frequently reported institutions (55.1%), with dominant maladministration types including procedural deviations and prolonged delays. Several complaints were proven to involve maladministration and were resolved through the Ombudsman’s supervisory mechanism. These findings highlight that public complaints serve as an important instrument in enhancing accountability and transparency in public service delivery. Therefore, local governments need to strengthen service standards, improve the capacity of public officials, and develop more effective complaint management systems.

Public service quality has emerged as a crucial metric for assessing how well the government functions and the efficiency of its administration. Recently, rising expectations from the public have led gov-ernments to offer services that are open, responsible, effective, and attuned to citizens' needs. Alongside administrative changes and the evolution of governance models focused on efficiency and citizen satisfaction, the appetite for high-quality public services has surged. Nonetheless, numerous public entities continue to struggle with providing reliable and top-notch services due to a lack of defined service norms and systems for measuring performance. The purpose of this research is to investigate ways to enhance public service quality by establishing robust service standards and quantifiable performance metrics. The study employs a qualitative descriptive methodology, drawing on a review of relevant lit-erature from the past seven years. Multiple academic sources were analyzed to uncover essential ideas, frameworks, and empirical evidence concerning public service management, the enhancement of service quality, and the assessment of performance in governmental organizations. The results show that adopting well-defined service standards, along with measurable performance metrics, can greatly en-hance service effectiveness, accountability, and overall public satisfaction. Additionally, merging prin-ciples of service excellence with quantifiable indicators promotes transparency, boosts organizational performance, and fosters ongoing improvements in service delivery. The research concludes that to enhance public service quality, a structured framework for service standards, ongoing performance assessments, and a firm organizational dedication to innovation and service enhancement are necessary.

This study analyzes the governance performance of information systems at the Career Center of Universitas Muhammadiyah Jambi using the COBIT 2019 framework. The primary objective is to evaluate the maturity level of IT governance and provide recommendations to enhance the efficiency and effectiveness of information systems in supporting the institution’s strategic objectives. Data were collected through interviews, observations, and questionnaires involving system users and decision-makers within the Career Center. The findings indicate that several areas require greater attention, particularly Managed IT Changes, Managed Risk, and Managed Operations. These domains are considered critical in improving the management and reliability of the existing information systems. The study also identifies several challenges affecting system performance, including limited system integration, insufficient human resources, and the use of outdated technology. Based on these findings, the research recommends strengthening the organizational structure, improving the competence of human resources, and optimizing IT processes in accordance with COBIT 2019 standards. Implementing these improvements is expected to increase IT governance maturity, enhance service quality for students and alumni, and better support the university’s strategic development goals.

Women's leadership plays an important role in the success of organizations, including in the government sector at the sub-district level. Leaders not only act as directors but also as mentors who are able to understand the needs and character of their subordinates. The female head of TG Sub-district in Surabaya City demonstrates the application of reciprocal relationships between leaders and subordinates through a system of rewards and punishments according to performance achievements, actively monitors subordinate performance, identifies work standard errors, and takes corrective actions. The study aims to analyze the application of transactional leadership style by the female head of TG Sub-district in Surabaya City using Bernard M. Bass's (1990) theory. The type of research used is a qualitative research method with a descriptive approach. Data collection techniques were carried out through observation, interviews, and documentation. Samples were determined using purposive sampling, and data sources included primary and secondary data. The research results indicate that the transactional leadership style of the female village head in TG Village is not yet fully optimal. The application of Contingent Reward can increase motivation and employee performance control, but its implementation in the community is still limited. Management by Exception (Active) carried out on employees has not been consistent, and its application in the community is also not sufficiently felt. Management by Exception (Passive) and Laissez-Faire are shown through corrective actions after problems arise and the freedom to take initiative and make decisions according to standards and policies. The implementation of transactional leadership by female village heads needs to be improved, especially in strengthening the mechanisms of reward and punishment as well as the consistency of supervision of employees and the community so that the leadership implementation runs more optimally.

The increasing demands of global trade, the risk of transboundary diseases, and the stringency of sanitary and phytosanitary (SPS) standards require a more integrated, transparent, and risk-based national quarantine system. The partial readiness of digital systems and traceability mechanisms has the potential to weaken Indonesia’s food security and export competitiveness toward the vision of Golden Indonesia 2045. This study aims to analyze the strategic role of the quarantine system in national development, identify institutional and technical root problems, and formulate the most concrete and feasible policy alternatives. The method used is policy analysis with a multi-criteria analysis (MCA) approach to compare several solution alternatives based on effectiveness, efficiency, technical aspects, and political feasibility. The results indicate that the digital transformation of the national quarantine system based on traceability and risk-based intelligence is the most superior policy option, as it can simultaneously address data fragmentation, improve service efficiency, and strengthen biosecurity surveillance. This study recommends the development of a Quarantine Super App, full implementation of e-certification, integration with the National Logistics Ecosystem and Customs, and the strengthening of an artificial intelligence-based risk profiling system. Gradual implementation accompanied by performance indicator-based evaluation is key to the success of the policy in enhancing national food security and export competitiveness.

This study aims to design and develop a functionally efficient and operationally effective Internet of Things (IoT)-based air quality monitoring system for radiology departments. The system utilises a DHT22 sensor integrated with an ESP32 microcontroller to monitor the temperature and humidity of diagnostic rooms in real time, and to display the data via the UdaraKu mobile application. The research method employed a quantitative experimental approach focused on measuring system performance, specifically the accuracy of the temperature and humidity sensors. The research model used was the Research and Development (R&D) method, aimed at transforming conventional air quality monitoring in radiology into a real-time digital system based on IoT. The research results indicate that the IoT-based monitoring system is capable of maintaining room temperature and humidity stability within the ideal range, namely 22–24°C and 50–60% RH, in accordance with international standards. This improvement in environmental stability has a direct impact on reducing noise in digital radiography images, as evidenced by an increase in the Signal-to-Noise Ratio (SNR). Instrument validation demonstrated a high level of reliability with a Cronbach’s Alpha value of 0.848, reinforcing the reliability of the data and the system. Overall, the IoT-based air quality monitoring system has proven effective in controlling noise in digital radiography images, improving the quality of diagnostic services, and supporting patient safety principles and operational efficiency within radiology departments.