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This study examines the role of the Office of Religious Affairs (Kantor Urusan Agama/KUA) of Medan Petisah District in realizing sakinah families within the community. A sakinah family is one of the main goals of marriage in Islam, characterized by tranquility, affection, and harmony based on faith and devotion to Allah SWT. This study aims to analyze the concept of a sakinah family from an Islamic perspective, as well as the role and forms of family development activities carried out by the KUA of Medan Petisah District. The research employs a qualitative method with a descriptive approach through interviews and documentation involving KUA officials and religious counselors. The findings indicate that the KUA plays an active role through premarital guidance and religious counseling in fostering sakinah families. This study is expected to contribute as an evaluation and provide recommendations to improve the effectiveness of sakinah family development programs.

The rapid technological developments of this decade have had a positive impact on the transparency of information in financial reports. Transparent financial report information demonstrates the quality of the financial reports. Public accountants are tasked with providing an opinion on the fairness of the presented financial reports. The standard used by a public accountant in assessing the fairness of financial reports is the Public Accounting Auditing Standards (SPAP). The SPAP contains guidelines for carrying out the audit cycle systematically and in accordance with procedures, starting from the pre-engagement, planning, and reporting stages. Therefore, it is crucial to conduct audit report preparation training for prospective auditors, conducted by a team of lecturers from the Faculty of Economics and Business, Dian Nuswantoro University through a community service program. This community service activity took as participants prospective auditors from STIE Semarang students at KAP Sarastanto and Rekan in Semarang City. This activity was carried out so that prospective auditors could be provided with the knowledge and skills to complete the audit cycle from pre-engagement to reporting. The methods used in this community service program were presentations and mentoring, while the training material for preparing audit reports was carried out by the community service team and practitioners (auditors) from KAP Sarastanto and Rekan. The results of this training show that prospective auditors (STIE Semarang students) are able to understand the audit cycle systematically and are able to realize the importance of audit reports for stakeholders.

Kompetensi sumber daya manusia (SDM) senantiasa harus ditingkatkan, guna menghadapi persaingan yang semakin ketat  di Era 4.0. Peningkatan komptensi dapat melalui hard skill maupun soft skill dan intergrasi di antara keduanya, hard skill dan soft skill. Pendidikan dan pelatihan (Diklat) pegawai PT. Bumida Kantor Pusat dan Kantor Cabang DKI Jakarta, baik pendidikan formal melalui peningkatan jenjang pendidikan ke Strata-1 atau Strata-2 dan non formal, berupa peningkatan kompetensi hard skill atau soft skill. Manfaat dari peningkatan kompetensi hard skill dan kompetensi soft skill sangat dibutuhkan dalam dunia kerja, karena kedua hal ini adalah saling melengkapi dan menyatukan kompetensi hard skill dan soft skill untuk keberlangsungan (survive) perusahaan dan kesuksesan seorang pegawai menjadi seorang professionalisme.