What is the exact formula for the set_dof_position_target command?

currently facing difficulties while trying to transfer the results obtained using position control in Isaac Sim to a different environment
And I need the formula for the value ultimately calculated in the set_dof_position_target fuction provided by Isaac.

Some posts suggest that it is a general PD control, but the results I calculated are different from this, and causing confusion.

The detailed internal source code of the API is not publicly available, which is why I am posting this topic.

I am looking forward to receiving many responses.

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