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This study aims to analyze the influence of auditor experience and professionalism on the ability to detect audit conditions in Public Accounting Firms (KAP) in South Jakarta. The background of this study is based on the important role of auditors in ensuring the integrity of financial statements and preventing financial practices that can harm various parties, including investors, shareholders, and regulators. In an increasingly complex business world, layout practices are increasingly difficult to detect without adequate professional skills. Therefore, factors such as auditor experience and professionalism are crucial in supporting audit quality. This study used a survey method with a questionnaire instrument distributed to auditors working at several KAPs in the study area. The collected data were analyzed using Statistical Package for the Social Sciences (SPSS) software to test the proposed hypotheses. The results showed that auditor experience significantly influenced the ability to detect audit conditions, indicating that the greater the auditor's work experience, the sharper their ability to identify indications of conditions. In addition, auditor professionalism was also proven to have a positive effect on the detection of audit conditions. Aspects such as responsibility, objectivity, competence, and commitment to professional ethics are important foundations for an effective and independent audit process. These findings indicate that integrity, responsibility, and adherence to professional standards are important factors supporting audit effectiveness. This research is expected to serve as a reference for public accounting firms (KAPs) in improving audit quality through competency development, ongoing training, and upholding auditor professional ethics in the workplace. This study also recommends the need for ongoing training to increase auditor sensitivity to increasingly complex conditions.

In today's world, many young individuals still lack effective communication skills, a trend that is evident among university students, particularly those from Generation Z. These students, despite having access to technology and social media, are often not taught how to communicate in a professional and respectful manner. This paper discusses the importance of communication skills and their development through the Interpersonal Skills (KI) course. Within this course, students not only develop communication abilities but also both soft and hard skills essential for their personal and professional growth. The course includes various assessments, one of which is the Community Service (PKM) output. This PKM aims to provide students with practical experience in communication by engaging with external partners and presenting ideas related to their academic programs. The activities conducted under this PKM serve as an assignment for the course, contributing to grades for assignments, Mid-Semester Exams (UTS), and Final Semester Exams (UAS). Students are tasked with creating proposals, reports, posters, and videos as part of the assignment, and for the UTS, they present proposals to their partners. The UAS grade is based on the final report presentation, showcasing the results of their PKM activities. Through the KI course, students gain valuable experience in communicating with external partners, collaborating in teams, and presenting their work confidently in front of their peers. These activities not only enhance students' communication skills but also foster leadership qualities and teamwork, preparing them for professional environments. Thus, the KI course plays a crucial role in developing interpersonal communication skills that are essential in today's interconnected world.

In today's world, many young individuals still lack effective communication skills, a trend that is evident among university students, particularly those from Generation Z. These students, despite having access to technology and social media, are often not taught how to communicate in a professional and respectful manner. This paper discusses the importance of communication skills and their development through the Interpersonal Skills (KI) course. Within this course, students not only develop communication abilities but also both soft and hard skills essential for their personal and professional growth. The course includes various assessments, one of which is the Community Service (PKM) output. This PKM aims to provide students with practical experience in communication by engaging with external partners and presenting ideas related to their academic programs. The activities conducted under this PKM serve as an assignment for the course, contributing to grades for assignments, Mid-Semester Exams (UTS), and Final Semester Exams (UAS). Students are tasked with creating proposals, reports, posters, and videos as part of the assignment, and for the UTS, they present proposals to their partners. The UAS grade is based on the final report presentation, showcasing the results of their PKM activities. Through the KI course, students gain valuable experience in communicating with external partners, collaborating in teams, and presenting their work confidently in front of their peers. These activities not only enhance students' communication skills but also foster leadership qualities and teamwork, preparing them for professional environments. Thus, the KI course plays a crucial role in developing interpersonal communication skills that are essential in today's interconnected world.

Self-evaluation is an important instrument in teacher professional development, as it can help identify strengths and weaknesses in learning practices. This study aims to describe in depth the practice of teacher self-evaluation, the supporting and inhibiting factors, and its impact on teacher professional development in the school environment. This study used a descriptive qualitative approach with a case study method focused on a teacher at SMA Negeri 1 Maumere. Data collection techniques were conducted through an open-ended questionnaire designed to explore teachers' understanding of self-evaluation practices, as well as observations of lesson planning documents. The results showed that the teachers who were the subjects of the study had fairly good lesson planning and demonstrated a commitment to improving the quality of teaching. However, several challenges remained, such as difficulties in optimally adapting the curriculum to student needs and limitations in developing and implementing relevant learning evaluation instruments. Furthermore, the utilization of evaluation results for learning improvement has not been optimal. Although teachers have been active in Classroom Action Research (CAR), the integration of self-evaluation results into learning innovations still requires strengthening. Factors supporting self-evaluation include teachers' intrinsic motivation to develop, principal support, and relevant training. Meanwhile, inhibiting factors include time constraints, administrative burdens, and the lack of reflective forums at the school level. This study confirms that self-evaluation conducted in a structured and reflective manner can play a significant role in improving teachers' professional competence and the quality of learning in schools.

This study aims to analyze the legal responsibilities of e-sports teams regarding the fulfillment of wage rights and the forms of legal protection for professional athletes based on applicable laws and regulations in Indonesia. As the e-sports industry develops as part of the digital and creative economy, the issue of employment relations between e-sports teams (as employers) and athletes (as professional workers) has become an important issue that requires in-depth study from a legal perspective. This study uses a normative legal method with a statutory approach. This approach is used to analyze positive legal norms that regulate the rights and obligations in employment relations and the legal protection mechanisms available to e-sports athletes. This research is prescriptive in nature, meaning it not only describes the applicable legal conditions but also provides recommendations for improvements. The legal material collection technique was carried out through a literature study that included relevant laws and regulations, books, scientific journals, and court decisions. The results of the study indicate that e-sports teams, which can legally be in the form of business entities or corporations, have a legal obligation to pay athletes' wage rights in a timely and full manner as stated in the employment contract. If there are delays or deductions in wages without legal basis, e-sports teams can be held liable under civil, criminal, and administrative laws. Furthermore, legal protection for athletes as workers still faces various challenges, particularly related to weak oversight by relevant authorities and low levels of legal awareness among both team management and athletes themselves. To address this, concrete steps are needed in the form of strengthening law enforcement mechanisms, increasing legal education for e-sports industry players, and developing labor protection policies specifically for e-sports. This way, the rights of professional athletes can be guaranteed fairly and proportionally.

Human resources are a crucial asset for organizations, as their competence and professionalism greatly influence employee performance and the achievement of organizational objectives. At the MKG Office of Region III, several performance issues have been identified, including skill mismatches, high absenteeism rates as an indicator of low professionalism, and limited adaptability to information technology systems. These challenges underscore the need for strategic human resource development. This study aims to analyze the impact of competence and professionalism on employee performance, with information technology mastery serving as a mediating variable. A quantitative research approach was applied, involving all 115 employees as respondents through questionnaires, interviews, and documentation. Path analysis was used to evaluate the relationships between the variables. The findings reveal that both competence and professionalism have a positive and significant influence on employee performance. Furthermore, these variables also positively affect information technology mastery, which in turn significantly improves performance. The analysis demonstrates that information technology mastery mediates the relationship between competence and professionalism with employee performance, indicating the importance of digital skills in modern workplaces. In conclusion, enhancing competence and professionalism, alongside strengthening information technology mastery, is essential for improving employee performance at the MKG Office of Region III. The study recommends implementing strategic human resource programs that focus on digital proficiency to support organizational effectiveness and adaptability in the digital era.

This study is motivated by the ongoing digital transformation across various fields, including audit practices. The advancement of information technology has encouraged the adoption of various innovations, one of which is remote auditing, which allows audits to be conducted without direct face-to-face interaction with clients. At the same time, maintaining audit quality has become increasingly complex, requiring auditors to demonstrate a high level of professionalism, particularly in terms of professional skepticism. Auditor professionalism—including critical thinking skills, objectivity, and integrity—plays a crucial role in delivering high-quality audit outcomes. The objective of this study is to analyze the influence of remote auditing and professional skepticism on audit quality in external audit firms located in the Surakarta area. This research uses a quantitative approach with a case study design. Data were collected through questionnaires distributed to external auditors selected using purposive sampling, focusing on those with experience in conducting remote audits. The collected data were then analyzed using multiple linear regression to determine the influence of each independent variable on audit quality. The results indicate that, partially, professional skepticism has a significant effect on audit quality. This finding suggests that the higher an auditor's level of professional skepticism, the better the quality of the audit produced. In contrast, remote auditing does not show a significant partial influence on audit quality. However, when analyzed simultaneously, both variables—remote auditing and professional skepticism—have a significant effect on audit quality. In other words, while the use of audit technology is important, human factors remain the primary determinant of audit effectiveness. The implications of this study encourage audit firms not only to invest in digital audit systems but also to place greater emphasis on enhancing the competence and professionalism of auditors.

Pijat bayi merupakan salah satu bentuk stimulasi sentuhan yang dapat mendukung tumbuh kembang bayi, termasuk membantu mengatasi gangguan tidur. Meskipun praktik ini telah dikenal secara tradisional di Indonesia, pemahaman masyarakat mengenai manfaat dan teknik pijat bayi yang tepat masih terbatas. Penelitian ini bertujuan untuk mengetahui hubungan pengetahuan ibu tentang Pijat bayi terhadap minat melakukan Pijat bayi kepada tenaga kesehatan di Tempat Praktek Mandiri Bidan (TPMB) Iswati, Kecamatan Senduro, Kabupaten Lumajang. Penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif dan desain cross sectional. Populasi dalam penelitian ini adalah seluruh ibu yang memiliki bayi usia 1–12 bulan sebanyak 30 orang, dengan teknik total sampling. Analisis data menggunakan uji Chi-Square melalui aplikasi SPSS versi 25. Hasil penelitian menunjukkan bahwa terdapat hubungan yang signifikan antara pengetahuan ibu dengan minat melakukan baby massage ke tenaga kesehatan(p-value = 0,020 ; < alfa = 0,05). Temuan ini mengindikasikan bahwa semakin tinggi pengetahuan ibu, maka semakin besar pula minat mereka untuk melakukan pijat bayi secara profesional. Hasil penelitian ini diharapkan dapat menjadi dasar dalam pengembangan program edukasi bagi ibu mengenai pentingnya pijat bayi, serta menjadi referensi bagi penelitian selanjutnya.

Pharmacist professionalism is a key component in ensuring the quality of pharmaceutical services, encompassing not only compliance with technical and scientific standards but also a deep commitment to moral and ethical principles. In the Indonesian cultural context, the concept of "medicine as a trust" (obat sebagai amanah) reflects a profound sense of responsibility, where medicine is viewed not merely as a commodity, but as a mandate that must be preserved with integrity and accountability in health care practices. This article conceptually explores the relationship between pharmacist professionalism and the moral value of trust within the framework of the Nusantara constitutional theory. This theory emphasizes the integration of legal, cultural, and moral dimensions in shaping professional conduct in Indonesia. Using a descriptive-critical approach through literature review, this study investigates how trust functions as both a legal expectation and a cultural imperative in the practice of pharmacy. The findings highlight that trust must be internalized as a core value in pharmaceutical services—manifested through ethical decision-making, transparency in drug management, and a commitment to prioritizing patient welfare. Pharmacists are not only required to uphold professional standards, but also to carry out their duties as custodians of public trust. To realize this vision, the integration of the value of trust into pharmacy education, legal regulations, and clinical practice is essential. Educational institutions, professional organizations, and regulatory bodies must work collaboratively to instill this value as part of a pharmacist’s identity. In doing so, the profession can contribute more effectively to building a health care system that is just, culturally grounded, and centered on the well-being of the people.

The rapid advancement of information technology demands higher education graduates to possess strong digital competencies, particularly algorithmic literacy. This form of literacy involves understanding data structures, programming logic, and computational thinking in problem-solving. This community service program aimed to strengthen algorithmic literacy among students as a foundational skill for building a professional career in the field of information technology. Conducted at the Information Technology Study Program of Universitas ‘Aisyiyah Yogyakarta, the program included need assessment, instructional material development, interactive training sessions, case-based group work, and evaluation through student presentations. The results showed significant improvement in students’ understanding of algorithms and their ability to design efficient and systematic solutions. By applying a problem-based and collaborative learning approach, students also developed essential 21st-century skills such as communication and teamwork. The case presentation-based evaluation provided comprehensive insights into their critical and logical thinking abilities. This program successfully contributed to preparing students not only as technology users but also as future innovators in the digital era.

This study examines the application of engineering professionalism and ethical conduct in the construction of Building X, focusing on the quality of both substructure and superstructure works. The research was conducted through field observation, interviews with project stakeholders, and literature review, analyzed using a qualitative descriptive approach. Several issues were identified on site, including bore pile misalignment, waterlogging due to excess soil accumulation, poor concrete quality (honeycomb), and work delays caused by reinforcement order errors and subcontractor replacement. The assessment of professionalism and ethics refers to the 2021 Indonesian Code of Ethics for Engineers. The findings indicate that several aspects of professionalism, such as supervisory decisiveness, technical responsibility, and proactive communication, were applied appropriately. However, deviations were also observed, particularly in planning, quality control, and safety implementation. The study recommends improved coordination between supervisors and contractors, technical training for workers, and stronger enforcement of ethical compliance to enhance the overall quality of construction outcomes.

The increasing workload and pressure in the field of education necessitate effective Adversity Quotient (AQ) management to foster teacher resilience and uphold professionalism amid evolving challenges. This study aims to analyze how AQ management contributes to enhancing teacher performance and professionalism. In the face of continuous educational change, teachers are exposed to various pressures, including administrative burdens, curricular dynamics, and complex social expectations. AQ which consists of four core dimensions: Control, Ownership, Reach, and Endurance is considered a crucial factor influencing psychological resilience and professional consistency. This research employs a descriptive qualitative approach to explore managerial strategies, teacher perceptions, and experiences in developing AQ within the school environment. Data were collected through in-depth interviews, observations, and documentation. The findings reveal that AQ is managed through contextual and participatory approaches, supported by an open organizational culture, supportive leadership, and a psychosocially healthy work environment. Strengthening AQ has been shown to contribute to the development of adaptive, reflective, and professional educators. Therefore, integrating AQ into ongoing professional development programs is recommended as a strategic institutional response to the growing complexities of the educational landscape.

The Bapalas Bidan tradition is a ritual of the Dayak tribe in Kalimantan to express gratitude to the midwife after the birth process. The ritual includes activities such as bathing the baby, serving offerings, and performing a symbolic ceremony to spiritually "return" the baby from the midwife to its parents. In the past, these rituals had a magical element, but nowadays more prayers and Islamic principles are applied. While modern midwifery practice faces challenges to its survival, this tradition remains crucial as it strengthens culture and social connections. This study examines the meaning of the tradition, its evolution, and the ways in which communities maintain it in modern times.

The Society 5.0 era brings profound transformation in education, requiring Christian Religious Education (PAK) teachers to integrate technology in learning while maintaining Christian values. This study aims to analyze the challenges faced by PAK teachers in improving professional competence in this era, as well as exploring existing opportunities. The method used is library research with a qualitative approach, collecting data from journals and related literature. The results of the study indicate that many PAK teachers are not ready to face change, so they need a systematic professional development program. In addition, digital technology offers innovative learning methods that can increase student engagement. This study recommends a holistic approach in developing teacher competence, by maintaining a balance between technology and spiritual values.

In early childhood education, teachers serve not only as educators but also as role models in shaping character and spirituality. At Islamic institutions such as TK Islam Terpadu Bumi Bahari, the integration of Islamic values into teacher professionalism is essential to investigate. This article aims to analyze how Islamic values are incorporated into teachers’ attitudes and professional competencies, and how this contributes to educational quality. Using a descriptive qualitative method through observation and documentation, it was found that practices such as routine worship, moral-based learning, and the instillation of Islamic values in daily routines significantly enhance teacher professionalism. Observations revealed that teachers not only deliver academic content but also guide students spiritually through activities such as Quran recitation, dhuha prayer, and storytelling about Islamic teachings. This indicates that teacher professionalism is inseparable from the Islamic educational mission. These findings highlight the necessity of teacher competency development that aligns holistically with Islamic values.

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 research examines the challenges of professionalism of Guidance and Counseling (BK) teachers in Madrasah Aliyah Negeri (MAN) through literature review. BK services have an important role in supporting students' academic and psychosocial development, but face obstacles such as the limited number of professional BK teachers and educational backgrounds that are not in accordance with the BK field. The non-ideal ratio of teachers to students and high workload also hamper the effectiveness of services. In addition, the management of services that are not yet based on student needs and the lack of continuous training are significant challenges. This study used a literature review method with descriptive analysis to identify these factors. The results suggest improving the quality of human resources through professional training, strengthening service management, and policy support from madrasahs and the government. The professionalism of counseling teachers has a direct impact on the quality of services that affect students' academic achievement and psychosocial well-being. The main recommendation is to increase the recruitment of qualified counseling teachers and continuous competency development to support effective and relevant counseling services in MAN.

 The instructional leadership of school principals is a strategic factor in improving the quality of education, particularly in shaping teacher performance and professionalism. In the context of modern educational challenges, school principals do not only act as administrative managers but also as educational leaders capable of guiding, mentoring, and developing teachers' capacities. This study aims to identify the influence of instructional leadership on teachers' performance and professionalism, as well as to uncover the dominant leadership strategies used in schools. The research questions addressed are: (1) How does instructional leadership influence teacher performance and professionalism? and (2) What are the dominant instructional leadership strategies in improving education quality? The study method uses a systematic literature review (SLR) approach by searching articles through Google Scholar and Publish or Perish (PoP) using the keyword ‘guided inquiry search.’ Out of a total of 50 articles, five main articles were analysed in depth. The findings indicate that instructional leadership significantly influences teachers' work motivation, self-efficacy, and professional development. The most dominant strategies include academic supervision, strengthening the school's vision, and fostering a collaborative work environment. This study underscores the urgency of strengthening the instructional role of school principals and recommends further studies based on meta-analysis and a cross-national contextual approach.

Training and education (diklat) play a significant role in enhancing the professionalism of teachers. In an ever-evolving educational landscape, teachers are required to possess competencies that extend beyond mere mastery of content; they must also demonstrate pedagogical and managerial skills. Through training programs, teachers can access various workshops designed to enrich their knowledge and skills, including innovative teaching methods, the use of technology in learning, and effective assessment strategies. Training also serves as a platform for sharing experiences and best practices among teachers, fostering a supportive learning community. By participating in regular training, teachers can update their knowledge in line with curriculum developments and student needs. Furthermore, training contributes to increased motivation and job satisfaction among teachers, positively impacting their performance in the classroom. Overall, training is a crucial investment in the professional development of teachers, ultimately contributing to the improvement of educational quality and student learning outcomes. Therefore, the role of training in enhancing teacher professionalism cannot be overlooked and should be prioritized in educational policy.

A professional leader of an educational institution is someone who is able to provide direction, set goals to be achieved, provide solutions to every problem, make various decisions, planning and strategies. He is a great person in implementing concepts. He actively communicates, coordinates, supervises and conducts evaluations. The most important thing is that he motivates teachers and education personnel to become professional teachers and education personnel. He builds morale and a spirit of togetherness in the madrasah educational institution, teaches, trains, and gives advice. All of these hopes will be realized if a leader has the integrity to lead the madrasah educational institution to become an excellent and quality institution. Leader, which means "to lead" or "leader," is the root of the word "leadership," which indicates the act of taking control. "Leadership as the ability to influence a group towards achieving goals" is what Stephen P. Robbins said when asked about leadership. One definition of leadership is the capacity to inspire others to work together to achieve common goals. The development of school culture in order to achieve commitment in achieving the expected standards needs to be continuously carried out in a culture of quality. Therefore, the principal's leadership plays a key role in realizing a culture of quality in educational units.