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This research is motivated by the importance of human resource management through job transfers, increasing professional competence, and extrinsic motivation to improve employee performance, especially in the plantation sector. PTPN IV Regional II Kebun Limau Mungkur is a state-owned company that prioritizes AKHLAK values in its management practices. The main objective of this study is to analyze the effect of job transfers, professional competence, and extrinsic motivation on employee performance. The research approach used is quantitative associative with multiple linear regression analysis method. The population in this study were all employees of PTPN IV Regional II Kebun Limau Mungkur totaling 125 people, with a sample of 95 respondents determined by the Slovin formula. Data collection techniques were carried out through field studies, documentation, and questionnaire distribution. Data analysis was carried out by testing validity, reliability, classical assumption tests, and multiple linear regression using the SPSS program. The results of the study showed that partially, job transfers, professional competence, and extrinsic motivation each had a positive and significant effect on employee performance. Meanwhile, simultaneously the three variables also had a significant effect on employee performance. This finding emphasizes the importance of implementing appropriate HR management policies to support company productivity and sustainability.

This research was conducted with the aim of evaluating the extent of the professionalism of the apparatus within the Central Bangka Regency Government by examining how performance affects it, as well as evaluating the extent to which competence, motivation, and organizational culture contribute to the achievement of the performance of Government Employees with Employment Agreements (PPPK). By applying a quantitative approach and explanatory research design, data was obtained through a survey of 191 respondents, then analyzed using multiple linear regression methods and simple linear regression. The results of the analysis show that the three independent variables simultaneously or separately have a significant influence on employee performance, where organizational culture emerges as the most dominant factor. In addition, performance has been proven to make a positive and significant contribution to the formation of apparatus professionalism. These findings confirm that the level of professionalism cannot be separated from the work performance displayed, which is substantially determined by individual abilities, motivational drive, as well as the collective values that live in the organization's culture. Based on these results, the policy recommendations that can be drawn highlight the urgency to strengthen the organizational culture based on the core values of the State Civil Apparatus, encourage the development of competencies in accordance with the needs of the position, and reorganize the incentive system and performance evaluation to build a more professional and responsible bureaucracy.

This study aims to evaluate the implementation of the Learning Community Program (Kombel) in improving teacher competence at SD Inpres Naimata using the CIPP evaluation model (Context, Input, Process, Product). A qualitative approach was employed, utilizing in-depth interviews, observations, and document analysis. The context evaluation revealed that Kombel addressed teachers’ real needs for improving instructional quality. Input evaluation showed support from school leadership, active teacher involvement, and funding from the BOS program, despite limited facilities. The process evaluation indicated that Kombel activities were collaborative and reflective. Product evaluation demonstrated enhanced pedagogical and professional competencies among teachers. The findings conclude that the Kombel program positively impacted teaching quality and is recommended for continued development as a sustainable strategy for improving educational quality.

Independent internship activities are one of the educational strategies that aim to bridge theory with the practice of the world of work. This study aims to describe the implementation of independent internships for students at PT Taman Timur Regensi Surabaya and its contribution to improving students' competence and understanding of the property industry. The research method uses a qualitative descriptive approach with data collection techniques in the form of direct observation, interviews, and documentation studies. The results of the study indicate that internship activities support the improvement of students' technical skills, especially in the fields of project administration, management of legal documents, and understanding of housing development flows. In addition, students' soft skills, such as professional communication, teamwork, and time management, have also experienced significant development. In conclusion, independent internships at PT Taman Timur Regensi are an effective medium to prepare students to face the world of work in the property industry in a more prepared and competent manner.

Thematic learning at the elementary school level is designed to provide integrated and meaningful learning experiences, aligned with the thinking characteristics of young learners. The success of this approach is strongly influenced by the teacher’s role in designing, implementing, and evaluating the learning process. This study aims to examine in depth how teachers carry out their roles in thematic learning and identify the influencing factors. The research uses a literature review method by analyzing fifteen relevant sources, including academic journals and educational books. The findings show that teachers hold multifaceted roles as facilitators, motivators, instructional designers, and learning assessors. Teachers also play a crucial role in shaping students’ character through the integration of social values within thematic instruction. However, practical implementation still faces challenges such as limited time, administrative workload, and lack of professional training. The implications of this study emphasize the importance of strengthening teachers’ professional competence and institutional support to ensure thematic learning can be implemented effectively and sustainably in elementary schools.

Islamic Religious Education teachers play a strategic role not only in transmitting religious knowledge but also in shaping the moral and spiritual character of students. However, challenges such as limited competence and inadequate professional development hinder the improvement of learning quality. This study aims to analyze the competence of PAI teachers and the quality of student learning, describe efforts made to develop teacher professionalism to improve learning quality, and  identify supporting and inhibiting factors in these development efforts. This research used a qualitative descriptive approach with data collection techniques including observation, interviews, and documentation. The results showed that PAI teachers at SMK Takhassus Al-Qur’an Mojotengah had fulfilled pedagogical, professional, personality, and social competencies. The school made efforts to improve teacher professionalism through supervision, MGMP, digital-based learning innovation, and internal collaboration. Supporting factors included adequate learning infrastructure and teacher enthusiasm, while inhibiting factors included distractions from student mobile phone use and teacher administrative burdens. These findings highlight the importance of continuous training, policy reinforcement, and digital literacy to support sustainable professional development.

This study aims to analyze the influence of independence, competence, auditor experience, and due professional care on audit quality. The research focuses on auditors in Public Accounting Firms (PAFs) operating in the Surabaya region. A quantitative approach was employed, with data collected through questionnaires distributed to 100 auditors from 23 PAFs in Surabaya. The data were analyzed using Partial Least Squares (PLS) with the assistance of SmartPLS 4 software. The results indicate that auditor competence has a positive and significant effect on audit quality, while independence, auditor experience, and due professional care do not show significant influences. These findings suggest that PAFs should prioritize enhancing auditor competence to improve audit quality. 

This study aims to analyze customer experience with the services provided by F21 Sinergy Motorcycle Workshop. A qualitative approach was employed, utilizing in-depth interviews and participatory observations involving 12 repeat customers who have used the workshop's services more than once. The research seeks to explore customers’ perceptions of several key service dimensions, including service quality, repair speed, the professionalism of technicians, and overall satisfaction with the repair outcomes. Findings indicate that while most customers perceive the service to be friendly and responsive, some expressed concerns regarding consistency in service speed during peak hours. The professionalism and technical competence of the mechanics were generally appreciated, particularly in terms of communication and transparency about issues and repair estimates. The study also reveals that trust and communication are critical factors that influence repeat visits and customer loyalty. Furthermore, the physical environment of the workshop, cleanliness, and waiting area comfort also contributed to the overall customer experience. These findings suggest that F21 Sinergy should maintain its strengths in interpersonal service while continuously improving operational efficiency during busy periods. This study contributes to a better understanding of how customer experience influences perceptions of service quality in the motorcycle repair industry. 

The development of digital technology and artificial intelligence (AI) has brought major changes in the world of accounting, both in terms of work processes and the professional competencies needed. This Community Service activity aims to improve the digital competence of Vocational High School (SMK) students in the field of accounting, especially in understanding and adopting the role of technology and AI wisely. The activity was carried out in the form of an educational seminar at SMK Al Fatah Banjarnegara involving 100 students majoring in Accounting. The material includes the transformation of the accounting profession due to digitalization, the introduction of AI-based accounting software, and the importance of data literacy and critical thinking skills. The results of the activity showed an increase in students' understanding of the role of AI in accounting, as well as the formation of a mindset that AI is a tool, not a substitute for the human profession. This activity has a positive impact on fostering digital awareness, readiness to adapt, and student learning motivation. Potential future development includes practical training and replication of similar activities in other vocational schools. With the right approach, vocational school students can be prepared to become a superior and relevant vocational workforce in the era of digital transformation.

Quality education relies on educators who meet specific qualifications, including formal education and certification. The qualifications of educators are regulated by Law No. 14 of 2005 and the Minister of National Education Regulation, emphasizing the necessity of pedagogical, personal, and professional competencies. Observational results indicate that the majority of teachers at SDN 25 have met the established qualifications, with several teachers already certified. This reflects a commitment to improving teaching quality and positively impacting students. With adequate qualifications, educators are better prepared to face the evolving challenges of education, thereby providing quality and relevant education for future generations.

This study aims to explore the importance of teachers’ social competence in dealing with the challenges of social interaction in multicultural school environments in the 21st century. Social competence is a fundamental aspect in fostering harmonious relationships between teachers, students, parents, and other school stakeholders. The research was conducted through literature reviews and interviews with three teachers from different schools in Riau Province, Indonesia. The findings reveal that teachers face various challenges such as diverse student characters, lack of socio-emotional training, and excessive administrative workload. Strategies employed include the use of digital communication, empathy, collaboration, and continuous self-development. This study recommends the importance of social competence training for teachers and the need for institutional policies to support the holistic development of teacher professionalism.

This research aims to examine the influence of professional ethics on the improvement of public accountants’ integrity in Indonesia. Professional ethics is a crucial element in maintaining the quality and credibility of audited financial statements. The study employs a quantitative descriptive approach, with data collected through questionnaires distributed to public accountants across various Public Accounting Firms (KAP) in Indonesia. Data analysis was conducted using simple linear regression. The results reveal that professional ethics—including principles such as integrity, objectivity, competence, confidentiality, and professional behavior—have a significant effect on the integrity of public accountants. A determination coefficient of 57.4% indicates that more than half of the variation in integrity can be explained by the application of professional ethics. These findings emphasize the critical role of ethical practices in strengthening public trust and supporting the stability of the national financial system. This study contributes to the development of ethical oversight and professional conduct standards for public accountants in Indonesia.

Psychological assessment plays a crucial role in guidance and counseling by providing a deeper understanding of an individual’s psychological state however, it must be conducted in accordance with professional ethical standardsto protect the rights and dignity of clients. This article explores core ethical principles in psychological asseeement-such as informed consent, confindentiality, profesional competence, and the appropriate use of valid instruments. Based on recent literature, this paper highlights thataderece to ethical assessmens the counselor-client relationship and enhances psychological intervention outcomes.

Psychological assessment in guidance and counseling (GC) plays a vital role in understanding students holistically. However, its implementation in schools often faces ethical and legal challenges, particularly concerning the authority and competence of school counselors. This article examines the ethical representation of psychological assessments conducted by GC teachers through a literature review. Findings reveal that many practices exceed legal boundaries and highlight the need for professional collaboration, assessment training, and ethical literacy. Ethical assessment is not merely procedural compliance, but a form of professional responsibility to protect students’ rights and ensure accurate and safe services.  

Psychological assessment is an important component of guidance and counseling services as it supports counselors' understanding of learners' psychological conditions, potentials, and problems. This article aims to explain the role of assessment in understanding clients, identify the types of assessments commonly used, and emphasize the importance of understanding assessment as a counselor's professional competence. This study uses a qualitative approach based on literature studies from relevant journals. The results of the discussion show that assessments, both test and non-test, can provide comprehensive information that assists counselors in designing effective interventions. Understanding assessment also encourages counselors to act professionally and ethically in the service process. Thus, assessment is not just a measuring tool, but an important foundation in holistic and strategic counseling practice.

This article discusses the important role of guidance and counseling in supporting the development of students through ethical and professional psychological assessments. Guidance and counseling aim to help individuals develop their potential, overcome problems, and improve their quality of life. Psychological assessment becomes a crucial component in this process, requiring attention to ethical aspects, confidentiality, and the competence of the counselor. The use of psychological tests must adhere to the ethical codes established by professional associations, such as ABKIN and HIMPSI, to ensure that counselors possess adequate skills in using assessment instruments. This article also identifies challenges in maintaining objectivity in assessments, such as subjective bias and environmental pressure, and offers effective solutions, including professional training and team collaboration. By applying ethical principles and competencies, guidance and counseling can provide quality services, protect the rights and welfare of students, and contribute to the development of individuals and society as a whole.

The health sector, especially hospitals, relies heavily on the competence and professionalism of human resources to provide high quality services. Strategic development of human resources (HR) is the key to achieving organizational goals and improving service quality. This narrative literature review discusses strategic HR development in the hospital environment with a focus on three main pillars: training programs, leadership development, and performance evaluation. Findings show that training helps health workers adapt to advances in technology and medical innovation; leadership development drives accountability and collaboration which is critical in complex environments; and performance evaluation supports continuous improvement by identifying development needs and aligning individual contributions with organizational goals. The integration of these three strategies increases professionalism, operational efficiency and service quality in hospitals. Future research is recommended to examine how this HR development strategy can be adapted in various health care contexts to ensure its sustainability and effectiveness.

This article examines the roles and applications of various types of psychological tests in personality assessment, particularly contrasting projective tests with objective tests. Psychological tests are not intended to determine pass or fail outcomes, but rather to gain a deep understanding of an individual’s psychological aspects. Projective tests, such as the Rorschach Inkblot Test and the Thematic Apperception Test (TAT), are utilized to reveal latent personality traits through ambiguous stimuli. In contrast, objective tests like the Minnesota Multiphasic Personality Inventory (MMPI) and the Edwards Personal Preference Schedule (EPPS) are designed to produce consistent and quantifiable data. This study employed a library research method, reviewing both primary and secondary sources to provide a comprehensive overview. In counseling practice, the choice of psychological test depends on the assessment goals and the client's conditions. The article emphasizes the necessity for professional competence and ethical considerations, including cultural sensitivity and the ability to accurately interpret test results.

This study aims to analyze the violation of accounting professional ethics in the PT Asuransi Jiwasraya scandal, one of the biggest financial cases in Indonesia. The main focus of this study is to identify the forms of ethical violations that occur, analyze the principles of the code of ethics that are violated, and understand the impact and causal factors of manipulative actions in the company's financial statements. This study uses a descriptive qualitative approach based on the theory of Accounting Professional Ethics and Fraud Triangle Theory. The results of the analysis show that in the Jiwasraya case there was a violation of the principles of integrity, objectivity, professional competence, confidentiality, and professional behavior. Manipulation of financial statements was carried out to cover up the company's actual loss, which caused state losses of up to trillions of rupiah and damaged public trust in the financial industry. Stricter supervision, consistent application of professional ethics, and improvement of governance are needed so that similar cases do not recur in the future.

This study aims to examine the implementation of competency-based human resource management (HR) in improving employee professionalism at Devos Jok, an SME engaged in the automotive interior manufacturing sector. A descriptive qualitative approach is used to explore in depth the HR practices carried out, the challenges faced, and the impact on employee work quality. The results of the study indicate that the transformation of the HR system from an administrative pattern to a competency-based one has made a significant contribution to improving individual and organizational performance. The strategies implemented include competency-based recruitment, ongoing training, flexible payroll systems, and adaptation to digital platforms. However, challenges remain, especially in overcoming resistance to change and limited training resources. This study provides theoretical and practical contributions to the development of a competency-based SME HR system in the context of today's creative and digital industries.