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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 research undertakes a comparative analysis of the concept of divorce within the frameworks of Islamic Family Law and Buddhist Ethics. Marriage, recognized as a profound bond of both physical and spiritual union, holds significant value in both religious traditions. However, contemporary social realities reveal a high incidence of divorce, prompting a critical examination of the legal and ethical mechanisms governing its dissolution. Within Islamic jurisprudence, divorce (talak) is permitted but considered detestable by Allah, governed by stringent procedural mechanisms including talak (the husband’s right), khulu’ or gugat cerai (the wife’s right to initiate), and fasakh (judicial intervention). These processes carry clear legal implications concerning the waiting period (iddah), the possibility of reconciliation (rujuk), and the division of marital property. Conversely, while Buddhism does not explicitly prohibit divorce, the teachings of the Buddha strongly encourage spouses to exhaust all avenues for peaceful conflict resolution before considering separation as a last resort. The ethical framework in Buddhism grants equal rights to both parties to dissolve the marriage. This study employs a qualitative descriptive analytical method through library research, drawing upon primary legal texts such as Indonesia’s Law No. 1 of 1974 on Marriage and the Compilation of Islamic Law (KHI) for Muslims, alongside the Vinaya Pitaka for adherents of Buddhism. The findings indicate that while both traditions view divorce as a final option, they diverge fundamentally in their legal structures; Islamic law establishes specific, gender-differentiated rights and obligations, whereas Buddhist ethics emphasize mutual consent and personal responsibility without formal legalistic procedures. The research concludes by recommending that couples, regardless of faith, prioritize reconciliation and peace, aligning with the core principles of both religions, and urges policymakers and legal practitioners to promote harmonious family life and reconsider legal frameworks that might better serve the welfare of children and families.

Objective – In the digital transformation era, the integrity of personal data has become essential for maintaining trust and ensuring the sustainability of digital services. This paper aims to systematically review how data privacy violations affect public trust and progress toward Sustainable Development Goals (SDGs), especially SDG 9 (infrastructure and innovation) and SDG 16 (strong institutions and justice). Methodology—This study adopts the Systematic Literature Review (SLR) approach based on Kitchenham’s framework. Relevant articles from 2021–2025 were retrieved from Scopus, IEEE, Springer, and ScienceDirect using a predefined search string aligned with PICOC. A total of 19,504 records were screened, and 36 high-quality studies were selected after applying inclusion/exclusion criteria and quality assessment tools (e.g., CASP, AMSTAR). Findings—The review reveals that sectors such as education, healthcare, and smart cities are increasingly adopting data protection technologies, including encryption, federated learning, differential privacy, and blockchain. However, many still face regulatory, infrastructural, and human literacy gaps. Breaches in personal data significantly reduce public trust, impair the exercise of digital rights, and pose ethical and operational risks for achieving SDGs. Limitations – The study is limited by the timeframe (2021–2025) and focuses primarily on peer-reviewed literature. Practical insights from developing countries may be underrepresented due to database indexing limitations. Contribution – This review contributes a cross-sectoral synthesis of technological and regulatory practices for data protection, identifies key challenges, and outlines a strategic roadmap for policymakers and technologists to integrate ethical data governance for sustainable digital futures.

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 rapid advancement of intelligent systems has accelerated the adoption of data-driven solutions across diverse industries, creating an increasing need for models that are both efficient and privacy-preserving. While traditional centralized machine learning approaches offer strong predictive capabilities, they often struggle with challenges related to data privacy, network latency, and computational inefficiency-especially in distributed environments with heterogeneous devices. To address these limitations, recent research has explored hybrid learning frameworks that integrate federated learning, edge computing, and dynamic model optimization techniques. These hybrid approaches enable models to process and learn from data closer to the source while maintaining stringent privacy requirements by keeping raw data localized. Additionally, the incorporation of pruning strategies, adaptive model compression, or multimodal data fusion contributes to improved speed, scalability, and accuracy in real-time inference tasks. Such frameworks have demonstrated notable promise in settings characterized by high data volume, operational complexity, and the necessity for fast anomaly detection or decision-making. However, despite these advancements, several challenges remain, including synchronization delays across edge nodes, variability in hardware capabilities, and the need for more efficient aggregation algorithms. Future developments may involve leveraging next-generation pruning techniques, energy-aware edge scheduling, decentralized orchestration protocols, or the integration of digital twin technologies to further enhance performance. Overall, hybrid distributed learning frameworks represent an important evolution toward more intelligent, secure, and autonomous computational ecosystems capable of supporting the next wave of smart applications.

Fine motor skills are the abilities to control small muscles for successful skill performance.  Developing fine motor skills in children is crucial to prepare them for writing upon entering formal education (elementary school). This research aimed to analyze the influence of beading body part pictures on the fine motor skill development of 5-6-year-old children at RA Mawar Ar-Rahman. This study employed a pre-experimental design with a one-group pre-test post-test approach. The population consisted of 38 respondents, with all 38 included in the study using total sampling. The intervention was implemented over four sessions, three days apart, using the Denver Developmental Screening Test II (DDST II), observation sheets, Standard Operating Procedures (SOP), and beading modules as instruments. Data were analyzed using the Wilcoxon test. The results showed that before the beading activity, almost half of the respondents (17 respondents, 44.7%) showed developing fine motor skills. After the beading activity, a significantly larger number of respondents (23 respondents, 60.5%) showed very good development. This indicates a significant influence of beading body part pictures on the fine motor skill development of 56-year-old children at RA Mawar Ar-Rahman (p-value 0.001 < α = 0.05). Playing stringing games can develop fine motor skills and optimize children’s development. It looks enjoyable for the children, increases their knowledge, and also encourages them to communicate with one another.

The purpose of this research is to use the six sigma approach to assess the quality of cracker manufacturing at UD. Palapa in Nganjuk Regency. This technology was chosen because it allows for quantitative measurement and analysis of product defect levels, as well as the identification of defect-causing variables. The study was carried out using the DMAIC (Define, Measure, Analyze, Improve, Control) steps and statistical methods such as Pareto diagrams, fishbone diagrams, and C-chart control charts. According to the research, the cracker manufacturing process at UD. Palapa has an average sigma value of 2.74, which is still below the six sigma (6σ) threshold.  This figure implies that the product fault rate remains fairly high.  The most common forms of faults are irregular shape and uneven thickness, which are mostly produced by machine, human, process, and raw material problems. C-chart analysis reveals that most processes are still under control, while there are a few spots beyond the control boundaries that indicate unique variances. Based on these data, it is possible to infer that UD. Palapa's quality control system is still reactive and has to be improved in order to be more proactive. Routine equipment maintenance, operator training, the introduction of standard operating procedures (SOP), and more stringent raw material selection are all possible efforts. Six Sigma deployment has been shown to provide a full view of production quality conditions, as well as a foundation for future continuous improvement programs.

Based on the financial performance analysis of PT. Gudang Garam Tbk (GGRM) during the 2020–2023 period, the company faced significant challenges that impacted its financial condition. One of the main factors affecting the company's performance is the increase in tobacco excise duties, which has affected the cost structure and selling prices of its cigarette products. Additionally, the increasing regulatory pressure and changes in consumer behavior have posed unavoidable challenges. The decline in profitability and liquidity ratios, such as Return on Assets (ROA) and Current Ratio (CR), indicates the negative impact of these external conditions on the company’s ability to generate profit and meet short-term obligations. This decline suggests that the company is struggling to balance income and operational costs. The fluctuating solvency ratio also raises concern. Although the company manages to maintain a balance between debt and equity, these fluctuations show challenges in managing long-term assets and liabilities. Dependence on debt and rising operational costs pose risks to the company's financial stability. These fluctuations affect the company's ability to maintain liquidity and solvency in an increasingly competitive market. Trend analysis from the financial statements indicates that the company needs to strengthen its adaptation strategies and risk management to face the growing market challenges. GGRM must focus on product innovation and marketing strategies that can attract new customers while retaining existing ones. Furthermore, the company must adapt to changing regulations and evolving consumer trends. The results of this study provide important insights for stakeholders regarding the financial condition of the tobacco industry. In this challenging situation, GGRM must continue to develop more adaptive strategies to survive and thrive amidst the dynamic market and increasingly stringent regulations.

Forgery of diplomas constitutes a criminal act that undermines the integrity of the national education system and negatively impacts public trust in educational institutions as well as law enforcement in Indonesia. This study aims to thoroughly examine the criminal law regulations governing diploma forgery, particularly under Article 263 of the Indonesian Criminal Code (KUHP), along with the essential elements required for an act to be classified as diploma forgery. Furthermore, the study explores the implementation of criminal law in handling diploma forgery cases in Indonesia, including the challenges and obstacles faced by law enforcement officers and the structural and cultural factors affecting the effectiveness of law enforcement. This research employs a normative legal approach, utilizing statutory, conceptual, and case study methods to obtain comprehensive theoretical and empirical insights. The findings reveal that despite the existence of clear and stringent legal provisions, law enforcement practices still encounter barriers such as inadequate diploma verification systems, the absence of an integrated national diploma database, and low public legal awareness regarding the consequences of diploma forgery. Cases involving professional individuals committing diploma forgery underscore the need for more consistent and systematic law enforcement. Consequently, this study recommends the development of an integrated national diploma database, enhancement of law enforcement capacity and coordination, intensified public legal education and outreach, and the strict application of legal sanctions to effectively prevent and prosecute perpetrators of diploma forgery

This research was motivated by the problem of children's low ability to coordinate hand and vision movements, which directly impacts their activities and fine motor skills. This study aims to describe the activities of teachers and children and analyze the development of fine motor skills in group A students at Hidayatullah Kindergarten Barito Kuala. This study used a Classroom Action Research (CAR) approach with a qualitative design and was conducted over four meetings. The results showed a significant increase in teacher activities and the development of children's fine motor skills. Teacher activities that initially received a score of 18 in the fairly good category increased to a score of 32 in the very good category at the fourth meeting. Meanwhile, at the beginning of the intervention, only 7% of children were in the Very Well Developed (BSB) category. After the first intervention, the percentage of children in the BSB category increased to 27% or five children. A more significant increase occurred at the fourth meeting, with 14 children or 82% falling into the BSB category. The intervention used a project-based learning model combined with a demonstration method in stringing activities using natural materials. Based on the results obtained, it can be concluded that this model is effective in improving fine motor skills in early childhood. This combination of approaches encourages active child engagement and provides meaningful and contextual learning experiences, contributing to optimal fine motor development.  

This article examines the juridical aspects of online loans (pinjol) as an alternative method for Indonesian students to pay tuition fees (SPP and UKT), with a focus on the partnership between universities and fintech institutions like Danacita. Using normative legal methods and literature analysis, the study finds that while online lending platforms are legally regulated under POJK No. 77/POJK.01/2016, there are still gaps in legal protection for students as consumers. The lack of targeted consumer protection, transparency, and financial literacy raises serious risks of over-indebtedness and academic dropout. This paper calls for more stringent government oversight, improved regulatory enforcement by OJK, and the development of accessible, fair educational financing alternatives.

This study conducts a comprehensive comparative analysis of one-tier board supervision mechanisms across Indonesia, Malaysia, and Singapore, examining the effectiveness of corporate governance frameworks in emerging market contexts. The research employs a doctrinal normative legal methodology, analyzing statutory instruments including Indonesia's Job Creation Law No. 6 of 2023, Malaysia's Companies Act 2016, and Singapore's Companies Act 1967. The introduction of Indonesia's Individual Limited Liability Company (PT Perseorangan) represents a significant paradigmatic shift from traditional two-tier governance structures, necessitating examination of supervisory adequacy within simplified corporate frameworks. The comparative analysis reveals fundamental disparities in regulatory sophistication, with Malaysia and Singapore demonstrating comprehensive fiduciary duty frameworks, mandatory company secretary requirements, and graduated enforcement mechanisms. In contrast, Indonesia's PT Perseorangan exhibits critical institutional deficiencies, including normative conflicts between statutory provisions, limited directorial responsibility regulation, and inadequate enforcement responsiveness. The findings demonstrate that effective one-tier governance systems require sophisticated institutional support mechanisms extending beyond regulatory simplification. Malaysia's stringent Section 213 fiduciary duty provisions and Singapore's technology-enabled enforcement approach provide robust oversight despite absent traditional supervisory boards. The research establishes that successful governance transitions require institutional preparation rather than mere regulatory amendment, with Indonesia's framework requiring substantial reform incorporating company secretary mandates, comprehensive fiduciary duty provisions, and graduated enforcement systems. These findings contribute to institutional theory literature by demonstrating context-dependent governance effectiveness and provide practical recommendations for enhancing corporate accountability in simplified governance structures within emerging market jurisdictions.

Corruption is an extraordinary crime with systemic impacts on a nation’s political, economic, and social stability. Various countries adopt different penal approaches to combat corruption, including Indonesia and China. This study aims to analyze and compare the effectiveness of criminal penalties in addressing corruption in both countries. The research uses a normative-juridical and comparative approach by examining legislation, empirical data, and relevant case studies. In Indonesia, the implementation of criminal sanctions tends to be more moderate, with imprisonment and fines being the dominant forms of punishment. However, enforcement faces challenges such as weak institutional independence and political interference. In contrast, China enforces much harsher penalties, including life imprisonment and the death penalty, as part of its "zero tolerance" anti-corruption policy supported by centralized political power. The findings show that although China’s repressive approach appears more stringent, the success in curbing corruption is not solely determined by the severity of the punishment. Instead, it also depends on the consistency, transparency, and integrity of the legal enforcement system. This study recommends that Indonesia reform its criminal policy to be firmer while still upholding principles of human rights and justice.

The undergraduate thesis entitled “Conceptual Metaphors in the Album Folklore by Taylor Swift” aims to analyze the conceptual metaphors in the Folklore album and analyze what are the meanings of the conceptual metaphors found. Metaphors are widely used in human life to create easier understanding of the form of communication. Metaphors are not merely ornamentals but they also take the roles of fundamental cognitive tools that develop how human beings understand and explore the world. This study was conducted by using a qualitative method. The Album Folklore was used as the data source. The data were collected using documentation technique analyzed through a descriptive-qualitative approach. The theory used for this study was Conceptual Metaphor Theory by George Lakoff and Mark Johnson. The findings show that there are three types of conceptual metaphor in the album. Firstly, five structural metaphors were found in the album specifically in the songs namely “The Last Great American Dynasty”, “Mirrorball”, “This Is Me Trying”, “Illicit Affair”, and “Betty”. Secondly, five orientational metaphors were found in the album, specifically in the songs namely “Cardigan”, “The Last Great American Dynasty”, “Exile ft. Bon Iver”, and “Epiphany”. Thirdly, five ontological metaphors were found in the album specifically in the songs namely “Cardigan”, “The Last Great American Dynasty”, “Exile. Ft. Bon Iver”, “Mirrorball”, and “Invisible String”.    

Bibliometric analysis is a method for examining metadata derived from articles or journals, including information such as citations, authors, publication years, and countries (Andres, 2009). This analysis consists of three main stages: data collection, analysis, and communication. In the initial stage, data were collected using the Publish or Perish (PoP) application, drawing from the Scopus database with the keyword “technopreneurship” for the period 2014–2024. This study aims to explore the research landscape in the field of technopreneurship and technology-based entrepreneurship published in Scopus. For the query process, the search string TITLE-ABS-KEY ("technology entrepreneurship") was used to identify documents containing significant elements such as printed books, e-learning, and database systems that indicate co-occurrence within technology entrepreneurship literature.

This study aims to analyze the meaning of the lyrics of the song "Sorai" by Nadin Amizah and explore the factors that support its success in the Indonesian music industry. Using a qualitative descriptive approach, data were collected through an in-depth analysis of the lyrics and context of the song. The results showed the lyrics of the song "Sorai" contain deep emotional meanings about separation, love, and the process of maturity. Nadin's ability to string together simple yet meaningful poetic words is the main factor that touches the hearts of her listeners. This song is not only an aesthetic expression, but also a means of reflection on personal experiences that can build strong emotional connections with the audience.    

Digital bureaucratic transformation has become a crucial component of public administration reform in Indonesia through the utilization of technology to enhance public services. This study examines the implementation of the M-Paspor application as one of the strategic policy innovations in the immigration sector. The application was developed as a solution to problems found in the conventional service system. M-Paspor simplifies the passport application procedures, increases bureaucratic effectiveness and efficiency, and strengthens accountability in public service delivery. The presence of M-Paspor has brought significant changes to the structure and work system within the Directorate General of Immigration. However, its implementation still faces various challenges, including unequal digital access, limited infrastructure, low digital literacy among civil servants, and resistance to changes in bureaucratic work culture. This study uses a descriptive qualitative approach based on literature review, with sources selected using search strings tailored to the research objectives. The results of this study are expected to serve as a reference for further discussions regarding the benefits, challenges, and sustainability of M-Paspor in supporting the broader digitalization of public service programs in Indonesia.

The increasing presence of Generation Z (Gen Z) in the banking industry presents unique challenges, especially in highly regulated work environments. Gen Z employees prioritize work-life balance, seek continuous personal and professional development, and expect a more flexible and transparent workplace culture. However, the stringent regulatory requirements in the banking sector impose high job demands, administrative burdens, and intense supervision, which may lead to significant job stress among young employees. This study aims to explore the experiences of Gen Z employees in coping with regulatory pressures in the banking industry and to identify their adaptation strategies to manage workplace stress. Using a qualitative approach, the research investigates how leadership styles, job autonomy, and financial well-being influence Gen Z's stress levels and job satisfaction. Findings indicate that supportive leadership, clear communication, and flexible work arrangements can mitigate stress and enhance employee retention. The study offers practical recommendations for financial institutions to implement employee-centred policies that align with Gen Z's expectations while maintaining compliance with industry regulations.  

Pharmaceutical products play a crucial role in supporting medical interventions to prevent, treat, and cure diseases, making their availability and quality key factors in healthcare services. Therefore, the pharmaceutical supply chain must ensure the availability of medicines in adequate quantities and meet quality standards. Supplier qualification is a critical step in supply chain management aimed at ensuring quality, sustainability, and compliance with regulations. This article analyzes the main risks in the supplier qualification process, such as quality risks, compliance risks, and supply disruptions. Risk mitigation strategies, such as regular audits, source diversification, and the implementation of digital technologies, play an important role in enhancing the efficiency, flexibility, and sustainability of the pharmaceutical supply chain, thereby supporting the competitiveness of the industry in consistently meeting market demands and complying with stringent regulatory standards. Through this research, it is hoped that strategic guidelines can be produced to improve the efficiency of pharmaceutical supply chain risk management, resulting in a positive impact on the overall healthcare system.

Crackers are a typical Indonesian food that is very popular with various groups because of its crunchy texture and distinctive savory taste. One type of cracker that is often found is shrimp paste crackers, which are made from flour with the addition of shrimp paste, spices, and raising agents. In the production process, sophisticated technology is needed to increase production efficiency so that it can save energy, time, and costs. However, production equipment produced by factories is often expensive and difficult for the public to reach. Therefore, appropriate technology has emerged that is designed to help the community, one of which is a manual cracker cutter. This tool is designed to speed up and simplify the process of cutting crackers with uniform cutting results, namely 2-5 mm thick. Based on the trial, the cracker cutter using guitar strings showed significant time efficiency compared to a kitchen knife. The total cutting time with a kitchen knife reached 6 minutes 88 seconds, while using a cutter only took 42 seconds, with a time difference of 6 minutes 18 seconds. These results show that a manual cracker cutter based on guitar strings can increase efficiency and productivity in the cracker production process.