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This study examines the readiness of elementary school teachers to implement AI-based learning in the era of artificial intelligence, as technological advancements increasingly influence instructional practices in basic education. Despite the growing potential of artificial intelligence to support teaching and learning processes, empirical evidence regarding teachers’ preparedness at the elementary level remains limited. This study employed a descriptive quantitative research design involving 18 elementary school teachers. Data were collected using a structured questionnaire consisting of 15 Likert-scale items measuring technological skills, knowledge of artificial intelligence, attitudes toward AI, pedagogical readiness, and infrastructure support. Descriptive statistical analysis revealed that the overall mean score of teachers’ readiness was 4.08, indicating that teachers are generally ready to adopt AI-based learning. Technological skills emerged as the strongest aspect of readiness, reflecting teachers’ familiarity with digital tools and instructional technologies, while infrastructure and institutional support obtained the lowest mean score, highlighting challenges related to facilities, access to technology, and policy support. These findings suggest that although elementary school teachers demonstrate positive readiness and attitudes toward AI-based learning, effective and sustainable implementation requires strengthened institutional support, improved infrastructure, and continuous professional development to maximize the educational benefits of artificial intelligence in elementary education.

The 2018 financial statement manipulation case of PT Garuda Indonesia Tbk revealed a violation of the ethical principles of the public accountant profession and weak auditor independence in detecting irregularities in revenue recognition. This incident has created an urgency to empirically test the extent to which professional ethics influence auditor independence in preventing financial statement manipulation. This study aims to analyze the influence of public accountant professional ethics on auditor independence using quantitative research methods. Data were obtained through variable measurements using structured instruments which were then processed and analyzed using the SPSS application through validity tests, reliability tests, simple linear regression analysis, and t-tests to determine the significance of the influence between variables. The results of the study indicate that professional ethics has a positive and significant influence on auditor independence, where the stronger the application of ethical principles, the higher the level of auditor independence in carrying out their professional duties. The conclusion of this study confirms that the consistent application of professional ethics is a fundamental factor in maintaining auditor objectivity and preventing the recurrence of financial statement manipulation cases such as those that occurred at PT Garuda Indonesia Tbk.

Depression is one of the mental health problems that often arise in patients with chronic diseases, such as diabetes mellitus, hypertension, and chronic kidney failure. This condition not only impacts the patient's quality of life, but also affects the treatment process and the burden on the family. However, mental health literacy in the community is still low, so targeted preventive and curative efforts are needed. The Community Service Program (PKM) aims to improve people's mental health through educational interventions with scientific booklet media that are easy to understand and apply. The activity method is carried out in a participatory manner, including the preparation stage, socialization, educational implementation, and evaluation. Education is provided to the community with a focus on preventing depression through a healthy lifestyle, stress management skills, and early intervention efforts by seeking professional support. Evaluation is carried out through pre-post tests, observations, and group discussions. The results of the activity showed an increase in public knowledge about depression, a change in attitudes to be more open in expressing feelings, as well as practical skills in relaxation, maintaining sleep patterns, and building social support. Participants also better understand the importance of seeking professional help when depressive symptoms are getting worse. The conclusion of this PKM is that the scientific booklet has proven to be effective as a preventive and curative educational intervention medium, and can be an innovative strategy in improving the mental health of people affected by chronic diseases.

Financial management, both in public and private organizations, is highly vulnerable to fraud and misappropriation of funds. The risk of fraud in financial reporting not only jeopardizes an organization's long-term financial health but also damages the reputation and trust of stakeholders. Professional ethics and integrity are key factors in ensuring good, efficient, and effective financial governance. Weak internalization of professional ethical values ​​among financial practitioners, such as manipulation of financial reports and unauthorized use of official funds, is often a major cause of misappropriation of funds. These cases can significantly harm an organization, as seen in violations of codes of ethics in various large companies. Therefore, strengthening professional ethics in financial management practices is crucial to prevent misappropriation of funds, fraud, or financial manipulation. A strong internal control system, coupled with a good ethical culture, can play a significant role in preventing and detecting these conditions. This study aims to identify factors that support and hinder the implementation of professional ethics in financial management and provide recommendations for improving integrity and accountability in fund management. It is hoped that the results of this study will help organizations strengthen governance, increase transparency, and reduce the risk of fraud through better implementation of professional ethics.

Strategically, the professional code of ethics serves as the foundation of accountability and a key tool for building and maintaining public trust in tax practitioners and accountants. The code of ethics serves as a guideline for maintaining integrity, objectivity, independence, and professional responsibility in every task amid the increasingly complex and competitive dynamics of the business world. The purpose of this study is to examine how the regular application of a professional code of ethics is essential to improving the quality of financial reporting and tax compliance, while preventing malpractice and conflicts of interest. Professional ethical principles and their implementation in the workplace are discussed through a conceptual approach. The results of the study show that compliance with the code of ethics can increase public trust and enhance the credibility of the profession. However, in order for the accounting and tax practitioner professions to remain relevant, professional, and trusted by the public, it is necessary to internalize ethical values to counterbalance economic pressures, client needs, and advances in digital technology.

The professional competence of Islamic Education (PAI) teachers plays a decisive role in determining the quality of learning at the elementary school level. In practice, many teachers still encounter challenges in mastering subject content, developing systematic teaching materials, applying innovative learning strategies, and integrating educational technology into classroom activities. These conditions indicate the need for structured professional development efforts through collaborative forums. This study aims to analyze the role of the Islamic Education Teachers Working Group (KKG PAI) in maximizing the professional competence of PAI teachers in public elementary schools in Panti District, Pasaman Regency, and to identify the supporting and inhibiting factors influencing its implementation. This research employed a qualitative approach with a case study design. Data were collected through in-depth interviews, participatory observation, and documentation involving the KKG supervisor, the head of KKG PAI, and member teachers. Data analysis was conducted using an interactive model consisting of data reduction, data display, and conclusion drawing. The findings reveal that KKG PAI functions as a strategic platform for collaborative lesson planning, subject-matter enrichment, peer reflection, and technology-based instructional training. Supporting factors include strong teacher commitment and collaborative culture, while limitations in facilities and technological disparities remain challenges. Strengthening the sustainability and management of KKG programs is essential to enhance teachers’ professional competence and improve the overall quality of Islamic education learning.

Incest is a form of sexual violence that not only violates social and religious norms but also causes serious physical and mental health impacts on victims. In the context of Islamic law, incest is considered a heinous act that violates sharia and may be subject to hudud or ta'zir punishment. Meanwhile, in public health, incest is viewed as an issue that poses long-term risks, such as genetic disorders, psychological trauma, and socio-economic consequences. This study aims to examine prevention strategies for incest through a holistic approach combining Islamic legal principles and public health perspectives. The method used is qualitative research with a normative literature review and descriptive-analytical approach. The findings indicate that incest prevention can be achieved through strengthening religious values within families, sharia-based sexual education, and improving mental health services and case reporting systems in the community. The implications of this study highlight the importance of synergy between religious institutions, healthcare professionals, and public policy in establishing effective and sustainable incest prevention systems.

This study aims to evaluate the implementation and impact of an English training workshop for early childhood education teachers in Surakarta. The study employed a program evaluation design using a qualitative descriptive approach involving twenty playgroup and kindergarten teachers. The workshop was conducted over four days and was designed based on a needs analysis obtained through a pre-test and preliminary interviews. Data were collected through pre-test and post-test results, reflective questionnaires, and semi-structured interviews. The qualitative data were analyzed using thematic analysis. The findings indicate that the workshop had a positive impact on participants’ English proficiency as well as their affective aspects, particularly their confidence in using English in the classroom. The thematic analysis identified three main themes: emotional responses, understanding of the material, and collaboration. Participants demonstrated increased enthusiasm, reduced anxiety, and improved self-confidence. Contextual and practical materials helped participants connect theoretical concepts with classroom practice. Furthermore, interactive activities and collaborative discussions strengthened professional engagement and peer learning. These findings confirm that structured and needs-based training is effective in supporting the sustainable professional development of early childhood education teachers and contributes to improving the quality of English instruction in the classroom.

This study discusses the implementation of the Self-Directed Learning Programme by integrating Learning Outcomes (CP), Learning Objectives (TP), and Learning Objective Processes (ATP) to enhance teaching quality and teacher professionalism. Using a library research method, this study analyses relevant scientific literature to understand the relationship between the integration of the three components of the education programme and classroom teaching practices. The research findings indicate that teachers still encounter challenges in understanding and integrating CP, TP, and ATP, particularly in planning, implementing teaching strategies, and conducting authentic assessments. However, when this integration is well executed, the teaching process becomes more purposeful, flexible and responsive to students' needs. Furthermore, integrating CP–TP–ATP has been shown to strengthen teachers' professionalism by enhancing their understanding of the curriculum, their ability to design learning activities, and their capacity to conduct competency-based assessment. This study confirms that the successful implementation of the Free Education Programme depends heavily on teachers' ability to understand the curriculum's structure and to integrate these three components consistently. Therefore, training, supporting, and developing teachers' competencies is an important requirement for the effective and sustainable implementation of the Liberal Education Programme.

The right to immunity for advocates is an important instrument to ensure that advocates can practice their profession freely, especially in defending clients' interests in court, without being disturbed by legal threats. However, this right is not absolute and can be lost if the advocate violates the code of ethics or harms the dignity of the court, as in the case of Razman Arif Nasution, which raised questions about the balance between professional protection and ethical responsibility. This paper aims to examine the limits of the right to immunity for advocates in the context of violations of professional ethics, as well as explore its legal implications for the disciplinary mechanisms of advocate organizations. The method used is normative juridical, with a statute approach and a case study approach. The study findings indicate that advocate protection must still be linked to compliance with professional ethics, so that in practice disciplinary mechanisms have a strategic role in upholding professionalism.

This study aims to examine the quality of public services at the Population and Civil Registration Office (Disdukcapil) of Pohuwato Regency using the SERVQUAL model, which comprises five dimensions: Tangibles, Reliability, Responsiveness, Assurance, and Empathy. This research was conducted in response to persistent public complaints regarding slow service processes, long queues, limited facilities and infrastructure, network disruptions, as well as insufficient information and uncertainty concerning service completion time. The study employed a descriptive qualitative approach through observation, interviews with Disdukcapil employees and community members, and documentation. The findings indicate that the quality of public services has not yet been optimal. The Tangibles dimension remains weak due to inadequate service facilities. Reliability has not been fully achieved as a result of delays in document issuance and system disruptions. Responsiveness among service officers is inconsistent in addressing public complaints. In terms of Assurance, officers demonstrate adequate professionalism; however, transparency in procedures and service timelines remains inconsistent. Meanwhile, in the Empathy dimension, attention to the community particularly vulnerable groups still needs improvement. Overall, the public services provided by Disdukcapil Pohuwato have not fully met community expectations and require improvements in facilities, staff competence, and the effectiveness of service systems.

This study aims to examine the influence of competence, independence, and information technology on the quality of financial statements among employees of Accounting Service Offices in Semarang City. This research uses a quantitative approach with a survey method targeting employees of Accounting Service Offices in Semarang City. Data were collected through questionnaires and analyzed using multiple linear regression with the aid of SPSS software, obtaining 60 respondents. The results of the study indicate that the three independent variables, namely competence, independence, and information technology, have a positive and significant effect on the quality of financial statements. These findings confirm that improving professional competence, applying strong independence principles, and effectively utilizing information technology are important factors in producing reliable, relevant, and timely financial statements.

Antenatal Care (ANC) is a health service provided to pregnant women during pregnancy by healthcare professionals in accordance with established standards, one of which is the implementation of the 10T ANC service components. The quality of ANC services plays an important role in determining pregnant women’s satisfaction, which in turn affects their compliance with antenatal visits and the effectiveness of pregnancy monitoring. Maternal satisfaction is an essential indicator for assessing the quality of healthcare services at primary healthcare facilities. This study aimed to examine the relationship between 10T Antenatal Care services and pregnant women’s satisfaction at Biru-Biru Public Health Center in 2025. This research employed a quantitative method with an analytical design using a cross-sectional approach. The sample was selected through purposive sampling, involving 48 third-trimester pregnant women. Data were collected using questionnaires that assessed the implementation of 10T ANC services and the level of maternal satisfaction. The collected data were analyzed statistically to determine the relationship between the variables. The findings of this study are expected to provide insights into the importance of optimal implementation of 10T ANC standards. Therefore, healthcare providers, particularly midwives, are encouraged to continuously improve the quality of ANC services to enhance pregnant women’s satisfaction and support efforts to improve maternal and child health outcomes.

This study examines the role of officially appointed amil zakat in enhancing transparency and accountability in zakat governance in Mojopuro Village, Wonogiri Regency. Prior to this initiative, Mojopuro had no Zakat Collection Unit (UPZ), resulting in zakat practices that were traditional, undocumented, and lacking institutional oversight. Through a series of mentoring activities and seminars conducted from 8–18 September 2025, capacity-building efforts were directed toward prospective amil zakat, village officials, and religious leaders, focusing on zakat regulations, principles of transparency, and both vertical and horizontal accountability. The implementation methods included material delivery, group discussions, and consultative sessions, which ultimately led to the formal appointment of official amil zakat by the Wonogiri Regency BAZNAS. The findings demonstrate that the presence of official amil significantly improved the structural management of zakat, enhanced participants’ understanding of transparency and accountability, and strengthened coordination among amil, village administrators, and religious figures. These results indicate that village-based institutional mentoring can foster a transformative shift from traditional zakat practices toward professional, transparent, and accountable governance. This study thus offers a community-based empowerment model that can be replicated in other villages to improve zakat distribution effectiveness and build public trust in formal zakat institutions.

This article examines various guidance and counseling (BK) management models relevant to the context of modern education in Indonesia. The models discussed include POAC (Planning, Organizing, Actuating, Controlling) management, comprehensive BK services, school-based BK management, specialized service management, and the use of digitalization in BK services. This review was compiled using a literature review method, drawing on various credible national sources, such as scientific journals, reference books, and education policy documents. The purpose of this research is to provide an in-depth understanding of the characteristics, principles, and implementation of each BK management model in educational practice. The results indicate that each model has its own advantages and limitations, both in terms of service planning, resource management, and the effectiveness of service delivery to students. Therefore, the selection and implementation of a BK management model must be tailored to the needs of the school, the availability of professional staff, infrastructure, and student characteristics. The integration of a systematic, data-driven, and adaptive management approach to developments in information technology is a key factor in improving the quality and effectiveness of BK services. This article is expected to provide theoretical and practical contributions to school counselors, educators, and education policymakers.  

This study investigates the impact of auditor competence and red flag awareness on fraud detection ability, examining the moderating role of professional skepticism. As fraudulent financial reporting poses a critical threat to the integrity of financial disclosures and stakeholder trust, understanding the key factors influencing an auditor's detection capabilities is essential. This study employed a quantitative approach, gathering data from auditors at Public Accounting Firms (KAP) in Bali Province via a four-point Likert scale questionnaire. The data were subsequently analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software. The findings indicate that both auditor competence and an awareness of red flags significantly and positively enhance fraud detection capabilities. Conversely, professional skepticism, when analyzed for its direct influence, demonstrated a significant negative effect on this ability. Furthermore, skepticism exhibited a complex moderating role: it significantly weakened the positive relationship between competence and fraud detection, while not significantly moderating the link between red flags and detection ability. These results provide crucial theoretical contributions by revealing the nuanced and sometimes counter-intuitive role of professional skepticism. Practically, they inform policy for audit firms and regulatory bodies, suggesting that while fostering competence and red flag awareness is vital, the application of skepticism requires a more sophisticated and refined approach to truly enhance audit quality and overall fraud detection effectiveness.

Digital transformation has significantly reshaped human resource management (HRM) through the adoption of Human Resource Information Systems (HRIS), artificial intelligence (AI), big data analytics, e-learning platforms, and remote work technologies. Although these innovations improve efficiency and decision-making, they also generate ethical challenges related to data privacy, algorithmic bias, transparency, and employee monitoring. This article examines the role of professional ethics in HRM within the context of digital transformation, highlighting both emerging challenges and potential opportunities. This study employs a conceptual research approach supported by a comprehensive literature review of scholarly works on HRM, professional ethics, and digitalization. The analysis focuses on core ethical principles such as integrity, fairness, responsibility, professionalism, and confidentiality, and evaluates their implementation in digital HR practices. The findings indicate that unethical use of digital technologies may lead to discrimination, reduced employee trust, and violations of individual rights, particularly through biased AI-based recruitment systems and opaque performance evaluation mechanisms. However, digital transformation also offers opportunities to strengthen ethical HR governance. The use of ethical data management, algorithmic audits, digital transparency, and e-learning-based ethics training can enhance accountability and fairness in HR processes. The study concludes that integrating professional ethics with digital HRM is essential for developing human-centered, sustainable, and trustworthy organizations in the digital era.

This study explores how Generation Z constructs work values and meaning in modern organizations shaped by digitalization and social transformation. Using a qualitative phenomenological approach under a social constructivist paradigm, the research investigates the lived experiences of young professionals in the digital, creative, and startup sectors. Data were collected through in-depth interviews and non-participant observation and analyzed using thematic analysis (Braun & Clarke, 2006; Moustakas, 1994). Findings show that Generation Z defines work through three interrelated dimensions: (1) intrinsic motivation grounded in personal purpose and self-expression, (2) redefined productivity emphasizing creativity and emotional balance rather than quantitative output, and (3) job satisfaction derived from inclusive culture and adaptive leadership. These results support Self-Determination Theory (Deci & Ryan, 2000) and Social Constructionism (Berger & Luckmann, 1966), showing that work meaning is socially constructed rather than objectively given. Overall, the study concludes that for Generation Z, work represents not merely economic activity but a medium for identity, contribution, and personal growth, urging organizations to embrace meaning-centered and value-driven leadership to enhance engagement and fulfillment.

The increasing social and cultural diversity of contemporary societies has positioned schools as strategic spaces for nurturing inclusive attitudes and managing the challenges of pluralism. Many schools still face obstacles such as limited teacher readiness, inadequate curriculum representation of diversity, and school cultures that are not fully supportive of inclusive practices. This study aims to analyze school strategies in fostering students’ inclusive dispositions in response to pluralistic challenges. The research employed a descriptive qualitative approach through library research, using purposive sampling to select relevant scientific literature. Data were analyzed using an interactive model that involved data reduction, data display, and conclusion drawing. The findings indicate that participatory learning strategies, the application of Universal Design for Learning, and project-based learning are effective in strengthening students’ inclusive attitudes, empathy, and tolerance. The role of teachers as role models, the development of inclusive school culture, and active community involvement were identified as key supporting factors for successful inclusive education. The implications of this study highlight the importance of synergy between teacher professional development, curriculum adaptation, and school policy reinforcement to establish equitable, inclusive, and sustainable educational practices in pluralistic contexts.

Digital portfolios are a crucial tool for professionally showcasing abilities and learning objectives. Nevertheless, the projects and certificates of participants in the Independent Study program at VINIX7 are still kept apart and are not controlled by an integrated system. This requirement is the basis for the research's design and development of a website-based digital portfolio system that will serve as participants' key platform. Requirements analysis, system design, implementation, and testing are all steps in the Waterfall approach of system development. The Laravel framework was used to create the VinixPort website, which is backed by a MySQL database. The system has tools for managing portfolio material, talent evaluation, user registration and login, and data presentation via analytics. The study's findings show that the VinixPort website was created successfully and that all of the system's primary features work as intended. This service helps users create organized digital portfolios that are readily available and prepared for both professional and academic use.