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Ethics in accounting is a fundamental aspect in the world of accounting, involving moral principles and values that accountants must adhere to in carrying out their responsibilities. Beyond technical aspects such as compliance with accounting standards, ethical considerations also encompass behavioral aspects involving interactions with colleagues, superiors, and clients. The implementation of behavioral aspects in accounting ethics significantly influences employee performance. Accountants who apply moral principles and positive values in their work affect their interactions with others, building good relationships with colleagues, superiors, and clients. This enhances team collaboration, effective communication, and wise conflict resolution. This research purpose to uncover the impact of the implementation of behavior aspects in accounting ethics on employee performance, in line with research issues related to investigate the result of these aspects on employee performance.

Digital literacy has become a key foundation for educational innovation and economic participation in the 21st century. As global economies transition toward digitalization, integrating digital competencies into senior high school curricula is increasingly viewed as essential for supporting Sustainable Development Goal 8 (SDG 8), which emphasizes decent work and inclusive economic growth. This study investigates the role of public policy in shaping digital literacy education in senior high schools through a comparative case study of Indonesia, the Philippines, and Canada. Employing qualitative policy analysis, the research explores how each country’s policy framework conceptualizes, implements, and evaluates digital literacy initiatives. The analysis focuses on curriculum integration, resource allocation, and stakeholder involvement, while also examining how these programs contribute to employability and economic resilience. The findings reveal notable differences in policy design and institutional commitment, with Canada demonstrating a more systematic integration of digital literacy, the Philippines emphasizing access and equity, and Indonesia facing challenges related to resource disparities and curriculum consistency. These variations illustrate how national contexts influence the inclusiveness and effectiveness of digital literacy policies. The study concludes with recommendations for policymakers to design context-sensitive, equitable, and future-oriented digital literacy strategies that align with labor market demands and promote sustainable economic growth.

The purpose of this study is to investigate the impact of degradation on mangrove forest ecosystems and analyze innovative strategies used to maintain the sustainability of these ecosystems. The method used is the literature review method, in which various sources of relevant scientific literature are systematically evaluated. The results of this study show that mangrove forest degradation has serious consequences for coastal ecosystems, including biodiversity loss, increased risk of natural disasters, and decreased water quality. However, various strategies have been developed to address these challenges, including ecosystem restoration, sustainable management, local community participation, and the application of modern technology. A thorough discussion of the findings reveals that the integration of these strategies can provide effective solutions in preserving mangrove forests and strengthening the resilience of coastal ecosystems. The practical implication of this study is the importance of adopting innovative strategies in environmental management, while future research directions include increasing collaboration among stakeholders and developing more advanced technologies to support sustainable mangrove forest conservation.

This study investigates sustainable Islamic business models through a qualitative case study of green-tech startups in Central Java, Indonesia. Using semi-structured interviews with founders, managers, and employees, complemented by secondary data from business reports and sustainability disclosures, the research examines how Islamic ethical principles, including stewardship (khalifah), social welfare (maslahah), and justice (adl), are integrated into operational practices and sustainability strategies. The purposive selection of 3–5 startups enables an in-depth exploration of organizational decision-making, innovation adoption, and environmental and social performance. Thematic analysis identifies recurring patterns in ethical integration, technological innovation, and sustainability outcomes. Findings reveal that Islamic startups effectively embed ethical values into operations, fostering environmental accountability through renewable energy initiatives, waste reduction, and resource optimization, while enhancing community engagement and equitable service delivery. Technological innovations such as IoT, AI, and blockchain further support sustainability performance, enabling startups to monitor and optimize environmental outcomes without compromising financial viability. Comparative analysis demonstrates that Islamic startups outperform non-Islamic counterparts in key sustainability metrics, including carbon reduction and social impact, highlighting the competitive advantage of ethics-driven entrepreneurship. Overall, the study confirms that Islamic ethical frameworks foster both environmental accountability and technological innovation, providing a practical model for sustainable development in emerging economies. These findings offer valuable insights for policymakers, investors, and entrepreneurs seeking to align ethical, social, and environmental objectives with business strategy.

Female Indonesian Migrant Workers in carrying out their work overseas certainly experience various problems and obstacles, unmarried and married female PMIs have an effort to solve their problems. This research uses a qualitative method with a phenomenological approach. The aim of this research is to find out what strategies Indonesian migrant workers have to defend themselves and recover from what is experienced by both unmarried and married migrant workers. The theory used is rational choice theory from James Coleman. The results of this research are that female Indonesian migrant workers have different strategies between unmarried and married female migrant workers in defending themselves and solving problems to get back on their feet, they have the choice to take action in accordance with what they experience, basically that Individual actions lead to a goal and that goal is an action determined by values ​​and preferences (choices)   Pekerja Migran Indonesia perempuan dalam melakukan pekerjaannya di perantauan tentu mengalami berbagai masalah dan hambatan, PMI Perempuan yang belum menikah dan sudah menikah memiliki suatu usaha dalam menyelesaikan masalahnya. Penelitian ini menggunakan metode kualitatitf dengan pendekatan fenomenologi. Tujuan dari penelitian ini adalah untuk mengetahui seperti apa strategi Pekerja migran Indonesia untuk mempertahankan diri dan bangkit kembali dari apa yang di alami baik pekerja migran yang belum menikah maupun sudah menikah. Teori yang digunakan adalah teori pilihan rasional dari James Coleman. Hasil dari penelitian ini yaitu pekerja migran Indonesia perempuan memiliki strategi yang berbeda antara PMI Perempuan yang belum menikah dan yang sudah menikah dalam mempertahankan diri dan menyelesaikan masalah untuk bangkit kembali, mereka memiliki pilihan untuk melakukan tindakan yang sesuai dengan apa yang di alami, pada dasarnya bahwa tindakan perseorangan mengarah pada suatu tujuan dan tujuan tersebut adalah tindakan yang ditentukan oleh nilai dan preferensi ( pilihan ).    

The use of technology aligned with the principles of modern office administration. Cenderawasih university students in the department of Office Administration Management are equipped with computer technology skills, particularly Microsoft Office programs. This research aims to assess students’ skill in using Microsoft Office programs i.e. Microsoft Word, Microsoft Excel and Microsoft Power Point. This quantitative research uses test instruments given to active students in each year group. Results show that students' skill in using the three Microsoft Office applications is only at a low to moderate level. For specific application, namely Microsoft Excel, low and medium skill students were found almost equal in quantity. This research could be used as an evaluation for the university department to improve its student skills.

This research aims to conduct risk analysis on Micro, Small and Medium Enterprises (MSMEs) with a case study on XYZ MSMEs using the SWOT analysis method. Risk analysis is crucial in identifying internal and external factors that can affect business continuity. By applying the SWOT approach, this research evaluates the strengths, weaknesses, opportunities and threats faced by XYZ MSMEs. By identifying these factors, this research provides a holistic picture of the internal and external conditions of XYZ MSMEs and the risks that may arise. The SWOT method is used as a tool to formulate an effective risk management strategy to increase the competitiveness and resilience of XYZ MSMEs in the market. The results of this analysis can be the basis for more targeted strategic decision making and risk planning in supporting the growth of MSMEs in a dynamic business environment.  

Ramona Thieme Mercer was born on October 4, 1929 is the author of the middle class theory of nursing known as the achievement of the maternal role. Mercer began her Nursing career in 1950, when she received a Diploma from St. Mary's. Margaret's School of Nursing in Montgomery Alabama. Mercer's theory is an example of a middle range theory, it has a lower abstraction that is derived from other theories so that it can be applied to more specific areas of nursing. A very interesting thing, of course, is when a nurse is able to translate how to develop this theory, it becomes easier to apply to patients. Maternal Role Attainment proposed by Mercer follows Bronfenbrenner's work in 1979 which is known as the bird's nest circle which includes a set of microsystem, mesosystem and macrosystem cycles. The application of the becoming a mother model in providing nursing care to postpartum clients is carried out to help clients achieve their role as a mother. So that the mother can provide good care for the baby and the baby can be fulfilled in psychosocial terms.

The bill governs the administration of liability-rights. The rights of the liquefied are not divided unless promised in the document the rights are given. If a lien was applied to a certain land right, then it could be agreed upon in the corresponding document of the lien grant, that the payment of secured debts could be made in installments of the same amount as the price of liens. It is part of the title of the load that will be separated from the rights of the load, so the rights of the load in turn weigh only the remainder of the load to secure the rest of the debt. Land rights that can be encumbered with a mortgage are property rights, commercial property rights, and building rights. In addition to the land rights, the land rights of the state that, according to the prevailing regulations of legislation, must be registered and depending on the property that can be deducted, can also be the property rights.

This research investigates the psychological impact of cyberbullying on individuals' self-concept and analyzes the strategies and coping mechanisms used to reduce the negative consequences that arise. Using a qualitative approach, in-depth interviews were conducted with a number of participants who had experienced cyberbullying. Findings suggest variation in how individuals respond to these experiences, with some experiencing reduced self-esteem, while others develop adaptive strategies to cope with the psychological impact. Social support, developing mental resilience, self-reflection, managing social media, and seeking professional help were identified as key strategies. The results of this study provide in-depth insight into the complexity of the impact and individual responses to cyberbullying, and provide a foundation for the development of more effective interventions.

This activities aim to provide understanding and skills to the community in Rumpet Village, Krueng Barona Jaya Subdistrict, Aceh Besar Regency, on utilizing local resources to naturally control plant pests. The primary focus of this activity is the process of making botanical pesticides from neem leaves as an environmentally friendly solution to sustain agriculture in the region. The activity begins with a socialization on the importance of sustainable pest control and the adverse effects of chemical pesticides. It involves active participation from the community in collecting and identifying neem leaves as the main ingredient. The process of extracting active compounds from neem leaves is also taught to the community, along with formulation techniques and the application of the resulting botanical pesticide. The outcomes of this activity include an increase in community knowledge about natural plant pest control and their empowerment in producing and using botanical pesticides from neem leaves. This community service is expected to make a positive contribution in promoting sustainable and resilient farming practices in Rumpet Village, inspiring surrounding communities to adopt similar approaches in their agricultural management.

One of the occupational safety and health (K3) problems that can trigger work accidents is fatigue. Work fatigue is a person's condition where their resilience and efficiency at work decreases. Work fatigue is an important problem to overcome, because work fatigue can cause health conditions to decline which will result in decreased work productivity and work accidents. This study aims to determine the relationship between individual characteristics and work fatigue in traditional fishermen in Tanah Merah Hamlet, Huamual Belakang District, West Seram Regency. This research is quantitative research using a "Cross Sectional" approach. The population in this study were fishermen in Tanah Merah Hamlet, namely 65 people. The sampling technique used total sampling, the sample in this study were all fishermen in Tanah Merah Hamlet, namely 65 people. The instrument in this research is a questionnaire. Based on the results of data analysis from the Chisquare test on the variable age and fishermen's work fatigue, a p value of 0.923 (> 0.05) was obtained, which means there is no relationship between age and fishermen's work fatigue in Tanah Merah Hamlet. Meanwhile, the variable length of work,  years of service,type of work and quality of sleep obtained a p value of 0.00 (< 0.05), which means there is a relationship between years of service, length of work, type of work, quality of sleep and work fatigue in traditional fishermen in Tanah Merah Hamlet, Huamual Belakang District West Seram Regency.

One of the problems that humans face in everyday life is the economy, especially in terms of meeting needs. To survive, humans have to meet all their complex needs. Because rural people often have economic difficulties, they are the most involved in Emok Bank. An Emok Bank is a type of bank that lends money to people by visiting customers in person by sitting upright with both legs bent backwards. An Emok Bank transaction system is done by sitting licensed in certain places, like the terrace of a client's house. Qualitative research is research that produces descriptive data that are written or oral words of people and behaviour that can be observed. The Emok Bank has made the public worried about the high interest rates and the liability system used in the shares. As a result, many communities, especially households, are plunged into problems arising from paying difficulties. Often, loans from this Emok Bank are used to pay off debts to other Emok Banks. Economic circumstances make a householder dependent on a mother's bank. The existence of an Emok Bank has led to bad behavior against the households in the village of Leuweung Gede, most of them being borrowers to an emoc bank that borrows more than one bank.

The study aimed to assess how the utilization of information technology, internal control, and HR competencies affect the reliability of financial statements. Through the use of questionnaires, a "5-point Likert scale" model was used to measure the research variables. The research approach in this case is a quantitative approach,, with the population consisting of accounting and finance employees of distributor companies registered as clients of CV. BRK. Sampling is conducted comprehensively using the total sampling method, with 41 respondents serving as the research subjects. The questionnaire as an instrument that collects respondents' answers is the source of primary data. Multiple linear regression was used for data analysis, and the data was processed with the help of SPSS software version 26. The findings show that the three variables contribute to improving the reliability of financial statements significantly and also positively. This finding shows that the good implementation of internal control, the effective use of information technology, and the high competence of human resources can potentially make the reliability of financial statements increase.

This research uses literature study analysis to evaluate the influence of oil and gas exports, non-oil and gas exports and foreign investment on Indonesia's economic growth. The results show that dependence on the oil and gas sector has a negative impact on economic growth, while growth in non-oil and gas exports and foreign investment has a positive impact. Economic diversification through increasing non-oil and gas exports and appropriate foreign investment can reduce dependence on the oil and gas sector and increase Indonesia's economic resilience. However, keep in mind that the interaction between these variables is not always linear and can affect overall economic growth.

This research uses literature study analysis to evaluate the influence of oil and gas exports, non-oil and gas exports and foreign investment on Indonesia's economic growth. The results show that dependence on the oil and gas sector has a negative impact on economic growth, while growth in non-oil and gas exports and foreign investment has a positive impact. Economic diversification through increasing non-oil and gas exports and appropriate foreign investment can reduce dependence on the oil and gas sector and increase Indonesia's economic resilience. However, keep in mind that the interaction between these variables is not always linear and can affect overall economic growth.

The phenomenon of value imposition in counseling is a dynamic counseling process. Value imposition refers to counselors directly trying to influence clients to adopt the counselor's values, attitudes, beliefs, and behaviors. This article highlights the importance of counselors understanding the professional code of ethics applicable in the country where they practice and how value imposition is viewed from the ethics of the guidance and counseling profession in general. The research method uses a systematic literature review method, where this technique reviews articles and research systematically and explicitly, to evaluate, identify, a topic, and understand the material in depth. The conclusion of this research is that the existence of value imposition can harm the professional ethics that must be lived and is not in accordance with the existing counseling objectives.

In a broken home family, parents have the responsibility to look after their children and should be able to give full affection so that the child feels as if he has never lost his father and mother. The method used in this study involved a literature review study by searching data on Google Scholar. The search then produces journals and articles that are in accordance with the issues discussed. In conducting the Assessment, we chose the ecomap technique because this technique can help understand the social environment and social conditions that affect individual life. Using an ecomap helps us see clients to understand their relationship with their social environment, as well as understand how this social environment can affect their lives. Intervention methods used to address clients with these problems include using counseling techniques. The purpose of this study is to prove the extent to which individual counseling therapy influences the behavior of broken home children. The end result of providing individual counseling services with behavioral techniques shows that it can have an impact on broken home female students. This can be seen from the significant differences in results before and after the provision of these services.

The purpose of this research will focus on discussing how the implementation of the use of the QuickBooks application used by the EF Sinergy Consultant Surabaya Office in improving the effectiveness of financial management at their clients. Where this application is an application that can assist companies in managing company financial transactions, creating financial reports, and monitoring cash flow more effectively. In addition, this application can also help companies save time and costs incurred in managing their finances. The QuickBooks application is aimed primarily at MSMEs or taxpayers from the middle to lower class. The method used in this research is descriptive qualitative method. Data collection techniques are obtained from direct observation in the field and interviews with one of the relevant sources. Researchers used primary data sources from observations and interviews and used references from journals, the official website of EF Sinergy Consultant Surabaya, and several other supporting websites. The results showed that the implementation of the QuickBooks Application has long been used by EF Sinergy Consultant Tax Surabaya as the right software in providing services to manage client financial reports accurately.

Hospitals are an internal part of the health service system. In Indonesia, all public and private hospitals have the duty to carry out curative and rehabilitative efforts without neglecting preventive and promotive efforts as well as making referral efforts. Patients have the right to obtain quality health services in accordance with professional standards and standard operational procedures so that hospitals are always required to improve the quality of service. The aim of this research is to determine the influence of the quality of health services on interest in returning to Piru Hospital, West Seram Regency. This research method is quantitative using a cross sectional approach. The sample in this study consisted of 30 respondents according to Sugiyono 2019:127. This research instrument uses a questionnaire. Data processing uses SPSS, using the chi-square test with a significance level of (0.05). The results of the research on the influence of health service quality on return interest showed that the p value was <0.000 with (α<0.05), meaning there was a significant relationship between the influence of health service quality on return interest at Piru District Hospital. . The results of research on the influence of health service quality on interest showed that the p value was > 0.05 with (α > 0.05), meaning there was no significant relationship.