Design of Balance Scorecard-Based Key Performance Indicators Based on Organizational Vision in the Coal Mining Industry

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Facing the challenges of global competition and the dynamics of the mining industry, accurate performance measurement is crucial to ensure the sustainability and efficiency of a company’s operations. A coal mining organization in Central Kalimantan does not yet have an integrated performance measurement system and relies solely on monthly production figures as a performance benchmark. This study aims to design Key Performance Indicators (KPIs) based on the Balanced Scorecard (BSC) approach, considering four main perspectives: financial, customer, internal business processes, and learning and growth. The study was conducted using a case study approach, data collection through questionnaires, interviews, and field observations, as well as analysis using the SMART approach and cut-off points. The results show that designing KPIs based on the BSC can provide a more comprehensive and strategic measurement tool for managing and evaluating company performance. The financial and customer perspectives are the main emphasis, given the importance of operational efficiency and customer satisfaction in supporting company competitiveness. In conclusion, the implementation of Balanced Scorecard-based KPIs can help PT Rimau Tangguh Perkasa improve transparency, accountability, and the effectiveness of the company’s overall business and operational strategies.

Experimental Investigation on Rice Husk Ash Blended Concrete Performance in Terms of Compressive Strength

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Concrete is the most widely used construction material globally, but its production relies heavily on Portland cement, contributing to significant CO₂ emissions and creating a substantial environmental burden. Rice husk ash (RHA), an abundant agricultural by-product with high silica content and pozzolanic potential, presents a promising opportunity for partial cement replacement, offering environmental and economic benefits. This study investigates the partial replacement of cement with RHA in concrete mixes, evaluating its effect on compressive strength. Concrete specimens were prepared with 0%, 5%, 10%, 15%, and 20% RHA replacement levels by weight, and compressive strength tests were conducted at 7 and 28 days. The gradual decrease in compressive strength with increasing RHA content is evident in the data. For the 28-day strength, the control mix registered 22.73 MPa, while the 5% RHA mix had 19.30 MPa, and the 20% RHA mix reported 13.92 MPa. Strength performance is optimal with a 5% replacement level, which is the closest to the control. This suggests the partial replacement of cement with RHA up to 5% is reasonably attainable, especially considering the marked reduction in cement content, which translates to a reduction in CO2 emissions, the recycling of agricultural waste, and the primary mechanical performance.

Assessment of Systemic Inflammatory and Metabolic Markers in Patients of Waja’ al-Rukba (Knee Pain): A Clinical Laboratory-Based Study

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Osteoarthritis (OA) is the most common form of arthritis and a leading cause of disability in older adults. Knee osteoarthritis, a major subtype, closely resembles Waja’-al-Rukba described in Unani medicine, both sharing chronicity, pain, stiffness, and restricted mobility. Unani scholars attribute its origin to Sū’-i-Mizāj (abnormal temperament) and accumulation of Mawād-e-Fuzūni (morbid material) in joints.

Our aim is to evaluate the relationship between Mizāj (temperament) and biochemical markers of inflammation and metabolism (CRP, uric acid, BMI) in patients with Waja’-al-Rukba (knee pain), and to assess their role in disease risk and progression.

A cross-sectional study was conducted on 75 patients (aged 40–80 years) attending the OPD and IPD of of Ilaj bit Tadbeer and Moalejat in Ajmal Khan Tibbiya College and hospital, Ajmal Khan Tibbiya College, AMU, Aligarh. Mizāj was assessed using standard Unani parameters. Laboratory investigations included ESR, CRP, uric acid and BMI.

In our study we have find that most of the patients (76%) were aged between 40–50 years with females predominance (89%). Balghamī Mizāj (phlegmatic) was the most common temperament (41%), followed by Ṣafrāwī (27%), Damawī (20%), and Sawdāwī (12%). Balghamī individuals had the highest mean BMI (27–29.6 kg/m²) and mean uric acid level (5.98 ± 0.9 mg/dl). CRP positivity was also highest in the Balghamī group (12 cases). These findings indicate a strong association of Balghamī Mizāj with obesity, hyperuricemia, and inflammation.

The study demonstrates a significant correlation between Mizāj (temperament) and metabolic–inflammatory markers, validating Unani concepts through modern biomedical parameters. Balghamī temperament predisposes individuals to inflammatory and metabolic derangements such as osteoarthritis, supporting the integration of Unani temperament-based assessment in preventive and therapeutic frameworks.

A Global Examination of Audit Quality and its Contribution to Transparent Financial Reporting

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In the context of corporate governance, this article offers a worldwide analysis of the connection between audit quality and financial reporting transparency.  The study synthesizes results from professional literature, regulatory frameworks, and scholarly research using document analysis and grounded theory to determine the factors that influence audit quality.  Alongside legislative actions and corporate governance procedures, important factors such audit firm size, auditor tenure, industry specialization, and audit fees are assessed.  According to the analysis, audit quality strengthens the independence, skill, and moral behaviour of auditors, which greatly increases the credibility and dependability of financial disclosures.  Simultaneously, it has been demonstrated that robust governance procedures, efficient regulatory supervision, and developing institutional and technology frameworks are necessary for financial reporting transparency.  The results demonstrate how audit quality and transparency are interdependent and how they work together to promote investor trust, accountability, and long-term market expansion.  By providing insights into how worldwide differences in audit procedures and governance contexts impact financial reporting transparency, the study advances both professional practice and scholarly discourse.

Analysis of Factors that Encourage Customers Towards the Process of Purchase of Goods on Credit

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This study aims to analyze the factors that influence customers in purchasing goods on credit among the community of Belinyu, Bangka Belitung. The growing trend of credit-based purchases among residents—most of whom work as fishermen and tin miners—serves as the key background of this research. A quantitative approach was employed using Structural Equation Modeling (SEM) with AMOS software. The variables analyzed include economic, psychological, social, and marketing factors, with the perception of credit convenience as a mediating variable and credit purchasing decisions as the dependent variable. The results indicate that psychological, social, and marketing factors significantly influence both the perception of credit convenience and the decision to purchase on credit. Conversely, economic factors do not show a significant effect. The perception of credit convenience also plays a mediating role in the relationship between the influencing factors and purchasing decisions. These findings offer practical implications for businesses to design more effective credit marketing strategies tailored to consumer characteristics in the region.

Developing and Implementing Practical Lessons for the “Computer Network Analysis and Design” Course Using EVE-NG Software for Information Technology Students

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Practical teaching in virtual environments using simulation software has become a crucial direction in higher education, particularly in the course Computer Network Analysis and Design within the Information Technology (IT) program. This approach aims to develop learners’ competencies and meet learning outcomes in the context of the Fourth Industrial Revolution. This paper discusses the role of practical teaching in virtual environments for IT students, thereby clarifying the principles and processes for developing and organizing practical lessons on network analysis and design using the EVE-NG software platform. Experimental practice is a typical instructional method in IT education and research, contributing to the comprehensive development of students’ professional competencies. To fulfill these requirements, instructors must be proficient in designing and implementing practical lessons on computer network analysis and design within virtual environments. The findings of this study serve as a valuable reference for higher education institutions offering Information Technology programs.

Comparative Evaluation of Anionic Surfactants (AOS, ALS, ABS, and MES) for Enhanced Oil Recovery at Varied Concentrations and Temperatures in Sandstone Reservoir

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This research aims to evaluate and compare the effectiveness of four anionic surfactants—Alpha Olefin Sulfonate (AOS), Ammonium Lauryl Sulfate (ALS), Alkyl Benzene Sulfonate (ABS), and Methyl Ester Sulfonate (MES)—for Enhanced Oil Recovery (EOR) applications in sandstone reservoirs. Experiments were conducted using five surfactant concentrations (0.5%, 0.7%, 0.9%, 1.1%, and 1.3%), a fixed brine salinity of 9000 ppm, and two temperature conditions (60°C and 80°C).

Physical fluid properties including density, specific gravity, and viscosity were characterized for each surfactant solution. Results demonstrate that increasing surfactant concentration raises both density and viscosity, while increasing temperature tends to decrease these values. Phase behavior tests showed that AOS and ALS were capable of forming stable microemulsions (Winsor III) at 1.3% concentration across both temperatures, whereas ABS and MES formed microemulsions only at 60°C and higher concentrations, with a notable decline in performance at 80°C.

Interfacial tension (IFT) measurements identified ALS as the most effective, reducing IFT to the optimal range for EOR (<0.01 dyne/cm), outperforming AOS, ABS, and MES. Core flooding tests further validated ALS, which delivered the highest increase in oil recovery factor (RF), achieving a 30.83% increment at 1.3% concentration and 60°C. MES followed as a promising alternative, contributing approximately a 5% RF increase under the same conditions, while AOS and ABS yielded lower enhancements.

The study concludes that selection of surfactant type, concentration, and operational temperature critically influences oil recovery efficiency. ALS is identified as the most effective surfactant under the tested conditions, with MES offering additional environmental benefits and solid EOR performance at moderate temperatures. Future research is recommended to explore surfactant-polymer combinations, varied salinity scenarios, and field-scale validations to optimize EOR strategies for mature oil reservoirs.

Adverse effects of E-cigarettes or Vapes in otherwise Healthy Young and Middle-aged Adults who have No History of Smoking: A Systematic Review

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Introduction: The use of Electronic cigarettes and Vapes have been widely accepted as a less-harmful means of smoking when compared to cigarettes. While this is true, the adverse effects and harms of E-cigarettes and Vaping are not inconsequential.

Methods: We searched the PubMed database exclusively for Randomized controlled trials, while limiting our search between 2007 – 2023. We initially identified 234 articles from PubMed which were then screened by abstract. Articles were screened for relevance based on the topic of E-cigarettes or Vaping and of adverse effects. Exclusion of 205 studies left 29 full-text articles to assess. Assessing based on our inclusion and exclusion criteria left 6 studies eligible for systematic analysis. Data extraction was performed on each study with focus on baseline demographics and covariates. Using the Jadad-scale, three independent reviewers assessed the methodological quality of each study on a 5 point scale. It was found that 1 study was of poor quality, 4 studies were of moderate quality and 1 study was of good quality.

Results: 6 RCTs were included in the analysis with 4 being performed in the United States, 1 in Italy and 1 in Canada. A total of 137 participants were included in the randomized controlled trials published between 2015 and 2021. Acute vaping indicated a positive correlation and dose-response relationship with an increase in CD14, CD16, T-cells, natural killers and monocytes. Furthermore, the findings from the review suggests that EC usage alters expression of the transcriptome in both small airway epithelium (SAE) and alveolar macrophages (AM).

However, acute electronic cigarette use does not affect lung and heart functions as long as they do not contain nicotine.

Discussion: This systematic review was conducted using Randomized controlled trials, which minimizes bias and adjusts for confounding, with a robust internal validity. Randomization also provides the best means for determining a causal relationship between an intervention and outcome. However the average quality of the included studies are not of good quality and sample size (137 subjects) may be considered quite small and not representative. Database for studies included was limited to only Pubmed. Moreover health-care practitioners must also actively inquire about the recreational use of vapes in youth and adults, as they are becoming popularized due to the misconception of having few harmful effects.

Conclusion: Acute use of electronic cigarettes show a significant increase in inflammatory cell and cytokine release, leading to oxidative stress, potential airway remodeling and DNA damage. It was found that acute E-cigarette usage also decreases FEV1, however these changes were not clinically significant towards pulmonary function and cardiac function tests. While this study only assesses the acute effects of electronic cigarette vape usage, further studies must be conducted on the chronic usage of E-cigarettes and their clinical effects.

Emerging Industry 5.0 Opportunities and Industry readiness of MBA graduates – How to bridge the gap?

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Technological breakthroughs keep ascending day by day in today’s fast paced, ever evolving world. To keep ourselves ever ready is the challenging milestone in the world driven by technology. There is a sea of opportunities that these disruptive changes like Artificial Intelligence, Internet of Things, Big data analytics brings forth to the student community. industry 5.0, the emerging, human centric industrial revolution is not an exception to this. How far the educational institutions are successful in bridging the gap between industrial expectations and actual student preparedness is always a focus area of interest to the academia. The current study focused upon the factors affecting industrial readiness of MBA graduates with regard to the emerging opportunities that the paradigm shifts from industry 4.0 to industry 5.0 has opened up. The researcher focused on narrowing down the challenging factors that hinders the industrial readiness of MBA graduates for the emerging industry 5. 0 opportunities. The study used stratified sampling technique to collect data from different strata catering to different specialization groups among MBA graduates. The study also focused on the impact of NEP curriculum in creating an attitude fostering sustainability and circularity among MBA student fraternity moulding them to be environmentally responsible Industry ready MBA graduates.

The Effect of Transfers, Employee Performance Appraisal, And Talent Management on Employee Engagement Mediated by Job Satisfaction at Tax Offices Under the Regional Office of The Directorate General of Taxes in Yogyakarta Special Region

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 This study aims to analyze the effect of transfer, employee performance appraisal, and talent management on employee engagement, with job satisfaction as a mediating variable. The phenomenon of resignation requests or transfer of employees to other institutions is an issue frequently faced by various organizations, this is also the case at vertical units at the Regional Office of the Directorate General of Taxes in the Special Region of Yogyakarta. The research focused on the variables of transfers, performance appraisal, and talent management in the public sector which is rarely conducted. The researcher intends to examine employee engagement within organizations relate to Human Resource Management (HRM) policies. This research is quantitative, using questionnaires as the data collection method. The population in this study consisted of 381 employees from five tax offices. A purposive sampling method was used. From the 76 questionnaires collected, the data were then analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results of the study show that: (1) Talent Management has a positive and significant effect on job satisfaction, (2) Employee Performance Appraisal has a positive and significant effect on employee engagement, (3) Job Satisfaction has a positive and significant effect on employee engagement, (4) Talent Management has a positive and significant effect on employee engagement mediated by job satisfaction. This study will strengthen existing knowledge that HRM practices should be context-specific rather than universal, in order to better accommodate the unique human resource conditions at the Directorate General of Taxes.