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The purpose of this study is to analyze the role of professional accounting ethics in maintaining the quality, transparency, and accountability of corporate financial reporting through a literature review of relevant journals, regulations, and cases, including the Garuda Indonesia case, which illustrates ethical violations in revenue recognition. The findings emphasize that the principles of integrity, objectivity, professional competence, confidentiality, and professional behavior serve as fundamental pillars for accountants in producing reliable financial information. Ethical misconduct can lead to declining public trust, weakened corporate governance, and increased legal and reputational risks. Therefore, ethical education, regulatory supervision, strengthened moral awareness, and effective internal control systems are essential to prevent financial reporting manipulation. Professional more than just an normative obligation but a strategic element in safeguarding the credibility of the accounting profession and ensuring economic stability.

This study discusses the relationship between administrative discretion and public service quality within the framework of street-level bureaucracy theory. In public administration practice, implementing officials are often faced with tensions between compliance with formal rules and the dynamic needs of the community. These conditions make discretion an important instrument for adjusting policies to the realities on the ground. This study uses a literature review of various studies from 2010 to 2025 to identify patterns, dynamics, and implications of the use of discretion by implementing bureaucrats. The results of the study show that discretion allows the bureaucracy to be more adaptive, empathetic, and responsive to citizens' needs. However, without strong oversight and administrative ethics, discretion can lead to bias, injustice, and opportunities for abuse of authority. Factors such as public service motivation, professional competence, organizational culture, and political pressure have a significant influence on how discretion is applied. Thus, improving the quality of public services requires a balance between administrative control and professional trust through accountability systems, ethical oversight, and adaptive but law-based policies.

Islamic education has a strategic role in shaping the character, morality, and spirituality of students, but it is faced with complex challenges in the era of social, cultural, and technological transformation. The low pedagogic and professional competence of some teachers, the limitations of digital literacy, the dominance of conventional learning methods, and a less contextual curriculum are significant obstacles. This service program is designed to improve the competence of madrasah teachers through participatory training approaches, intensive mentoring, and strengthening learning communities based on the concepts of Technological Pedagogical Content Knowledge (TPACK) and Professional Learning Community (PLC). Activities include initial assessments, competency workshops, the use of learning technology, weekly mentoring, and pre-test and post-test evaluations. The results showed a significant increase in pedagogic competence (28%) and mastery of technology (34%), accompanied by positive changes in motivation, innovative attitudes, and awareness of contextualization of teaching materials. However, time constraints, variations in digital literacy, and institutional support are obstacles that need to be overcome through synergy between stakeholders. These findings underscore the importance of continuous, reflective, and contextual coaching models to strengthen the role of teachers as agents of change in Islamic education.

In the era of digital transformation, modern, systematic, and integrated archive management has become a crucial element in creating effective, efficient, and accountable education governance. Office Management and Business Services (MPLB) teachers in East Java still face obstacles in implementing technology-based archive management due to limited digital literacy, lack of supporting facilities, and minimal ongoing training relevant to 21st-century needs. This Community Service (PKM) activity aims to improve the professional competence of MPLB teachers in modern archive management through interactive workshop-based training, intensive mentoring, and direct simulation of the use of digital archiving applications. The implementation methods included participant needs analysis, problem-solving-based module development, digital archive management practice using a cloud system, and pre-test and post-test-based evaluation to measure competency improvement. The results of the activity showed an average increase in participant understanding of 42%, a 58% increase in operational skills in using archiving applications, and a 35% increase in archive management time efficiency. In addition, teachers are able to implement an electronic file classification system in schools and build a database of digitized documents. These activities strengthen transparent and sustainable educational administration, as well as supporting the realization of inclusive and globally competitive education in line with the Asta Cita vision towards Indonesia Emas 2030.

This study aims to describe the professional competence of Early Childhood Education (ECE) teachers in implementing technology-based learning at PAUD “X”. Teacher professionalism plays a crucial role in determining the quality of early childhood learning, particularly in the digital era where educators are expected to adapt to technological advancements. This research employs a descriptive qualitative approach, utilizing observations and semi-structured interviews to obtain an in-depth understanding of teachers’ abilities in managing learning processes, mastering instructional content, and integrating appropriate learning media. The findings indicate that teachers demonstrate strong pedagogical, social, and personal competencies. They successfully create an engaging and  developmentally appropriate learning environment, use language that is easily understood by young children, and exhibit patience, discipline, and effective communication skills. Positive interaction among teachers, children, and parents contributes to a supportive and collaborative learning atmosphere. Teachers also incorporate simple learning materials, such as origami and visual aids, to enhance student engagement. Nevertheless, the study reveals that teachers’ professional competence in utilizing digital technology remains limited. Although technological tools are available, several teachers lack confidence and technical skills in operating digital devices, such as projectors and interactive media. Insufficient training and mentoring are identified as primary barriers. The study concludes that strengthening teachers’ technological competence should be prioritized through continuous professional development programs, including structured training and peer mentoring. Enhanced technological skills will enable teachers to design learning experiences that are more interactive, innovative, and responsive to the developmental needs of young children.

The implementation of educational policies in schools plays a pivotal role in improving the quality of teaching and learning processes. The success of these policies is determined by the readiness of educational institutions, the professional competence of teachers, and the active involvement of various supporting stakeholders. Each of these elements significantly contributes to the effectiveness of learning outcomes in the classroom. However, policy implementation often faces challenges such as inadequate infrastructure, lack of comprehensive teacher training, and a mismatch between national policies and the specific needs of local educational contexts. In this regard, schools must be able to adapt policy frameworks to suit their unique environments, ensuring that the goals of the policy are effectively aligned with students’ learning needs. Teachers play a central role as key implementers who are not only required to understand the substance of educational policies but also to apply them creatively and contextually in their classrooms. Their ability to interpret and operationalize these policies directly affects the quality of educational delivery. Furthermore, continuous evaluation is essential to measure the extent to which policies have been effectively implemented. This evaluation process serves not only as a feedback mechanism but also as a basis for future policy adjustments and improvements. It enables stakeholders to identify gaps, assess outcomes, and refine strategies to ensure sustainable educational development. In conclusion, effective policy implementation requires a holistic approach that involves institutional preparedness, teacher capability, stakeholder support, contextual adaptation, and ongoing evaluation. Without these elements working in synergy, even well-formulated policies may fall short in achieving their intended impact on educational quality and student success.

This study examines the synergy between morality and professionalism as foundational components in shaping ethical behavior among civil servants in Palangka Raya City. The research is motivated by persistent ethical issues within local government bureaucracy, despite ongoing reform initiatives that emphasize integrity and accountability in public service. Using a quantitative explanatory survey design, data were collected from civil servants across several regional government institutions and analyzed through multiple linear regression to determine the influence of morality and professionalism on ethical behavior. The findings indicate that both variables significantly contribute to the formation of ethical conduct, with morality demonstrating a slightly stronger influence compared to professionalism, thereby confirming theoretical concepts which argue that ethical public administration requires both personal integrity and professional competence. These results highlight the importance of strengthening institutional ethics programs through character building, competency-based professionalism, and transparent supervisory mechanisms to ensure consistency of ethical behavior across administrative practices. The study also acknowledges methodological limitations related to the exclusive use of quantitative measures, suggesting that future research may integrate qualitative approaches to capture deeper subjective meanings of morality and professionalism within public sector settings.

This community service activity aims to help teachers and education staff manage burnout while improving the ability of the 4Cs (Creativity, Critical Thinking, Communication, and Collaboration) in the school work environment. The training was held at SMP Muhammadiyah 2 Banjarbaru with the involvement of 11 participants, using a participatory approach that included interactive lectures, group discussions, reflections, and role play simulations. The main objective of this activity is to build the adaptive capacity and psychological well-being of educators through strengthening 21st century skills. The evaluation was carried out by comparing burnout scores before and after the training. The results showed a significant decrease in the average burnout score from 71.6 to 57.4, or by 14.2 points. This decline reflects an improvement in participants' psychological well-being and adaptive ability in the face of work pressure. In addition, training also has a positive impact on improving creative thinking, collaborative, and positive communication skills in the context of school work. These findings show that participatory-based interventions are effective in building a healthier and more productive work environment for educators. This activity recommends replicating similar training in other educational institutions as a preventive and promotive strategy to overcome burnout and strengthen teachers' professional competence in facing contemporary educational challenges.

This study aims to identify the implementation of soft skills and hard skills, explore strategies for developing hard skills, and analyze entrepreneurial independence among vocational students. Using a qualitative approach, data were collected through interviews and observations, then analyzed descriptively through data reduction, presentation, and verification. The results show that soft skills are internalized through workplace culture programs emphasizing ethics, communication, and adaptability, supported by mentoring and reflection activities. Hard skills are applied in alignment with industry needs through curriculum synchronization, hands-on practice, and skill-based projects, ensuring professional competence. Development of hard skills is strengthened through internships, external training, and peer teaching, with success assessed from product quality, innovation, and relevance to market demand. Entrepreneurial independence is fostered through motivation, alumni inspiration, and the Teaching Factory program that integrates learning with real business experiences. Internships also help students interact directly with customers and handle business challenges, while sustainability is maintained through product management and freelance opportunities. Overall, the implementation of internship-based learning effectively enhances vocational students’ technical and non-technical competencies, enabling them to adapt, innovate, and compete in the dynamic job market.

Good Corporate Governance (GCG) is a form of decision by placing the company to be more organized and structured, according on the principles of transparency, independence, responsibility, accountability, also fairness. This study goal to determine the effect of professionalism, internal control systems, also internal audits on the implementation of GCG. This study uses a quantitative research type. The population comprised of 156 individuals is the personnel of the Administration & Commercial Division, Engineering Division, and Operational Division at PT Angkasa Pura Indonesia, Supadio Airport Branch, which are involved in the implementation of GCG. Utilizing the Slovin formula and data collection techniques, the sampling technique is purposive and non-probability, with a total of 115 respondents receiving questionnaires. Validity, reliability, classical assumption tests, multiple linear regression analysis, t-test, also coefficient of determination were used in this study to facilitate data processing, assisted by IBM SPSS version 25. The study findings indicate that professionalism, internal control systems, also internal audits on the implementation of GCG. Partially, the professionalism has a significant positive impact on the implementation of GCG, can be seen from the sig value 0.007 < 0.05, the internal control system has a significant positive impact on the implementation of GCG, can be seen from the sig value 0.000 < 0.05, and internal audit has a significant positive impact on the implementation of GCG, can be seen from the sig value 0.000 < 0.05.

The purpose of this research is to find out how the professional competence of teachers in utilizing ICT in the teaching and learning process at SMPN 6 Poco Ranaka, East Manggarai. This research is qualitative research, using a qualitative descriptive design that describes the professional competence of teachers, especially in utilizing ICT in learning starting from the process of planning, implementing, and evaluating. There are ten teachers as the subject of this research. The data collection instruments used observation and interviews. In this study, researcher can conclude that in teaching preparation showed that there were only seven of ten teachers used ICT in classroom learning and they also prepared material and ICT services. Meanwhile, there were three teachers which are not ready to use ICT in the teaching preparation. In utilization while teaching process showed that seven of ten teachers who were ready to used ICT, but sometimes the teachers were used ICT only as needed because the ICT needs of each subject teacher are different. The last, in utilization in teaching evaluation activities showed that teachers used ICT in certain activities, such as keep an archive of students' daily grades by utilizing ICT, in the other side the teachers who were more dominant in using ICT during the evaluation were ICT subject teachers.

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.

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.

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.

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 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 article aims to analyze the role of forensic auditors in the process of proving corruption crimes in Indonesia, as well as the quality of evidence produced by forensic auditors in supporting law enforcement. This study uses a normative legal approach with legislative analysis and a comparative approach. The results of the study indicate that forensic auditors play a very significant role in detecting, uncovering, and preventing corruption through investigative auditing. Forensic auditors are not only involved in the process of gathering evidence related to financial crimes but also serve as expert witnesses who provide strong evidence in court. The quality of evidence provided by forensic auditors depends on their professional competence and the application of systematic analysis techniques, as well as the importance of collaboration with other law enforcement agencies. There is a need for improved regulation, ongoing training, and closer synergy between forensic auditors and legal institutions to strengthen the eradication of corruption in Indonesia.

Education plays a fundamental role as the primary foundation for shaping character, personality, and mastery of knowledge. From an Islamic perspective, the position of teachers is crucial, as they are not merely instructors but also serve as moral, spiritual, and social guides for students. This study aims to explain the uniqueness of teachers from an Islamic perspective by highlighting their status, role, and relevance in contemporary education. The research method employed is descriptive qualitative with a literature review, conducted through a review of relevant literature. The findings indicate that teachers are viewed as respected figures and agents of change responsible for instilling values ​​of faith, knowledge, and noble morals in future generations. However, current reality shows that respect for teachers is often declining, as this profession is often viewed as merely a formal job without considering the inherent noble values. Therefore, this study emphasizes the urgency of renewing public understanding regarding the uniqueness of teachers from an Islamic perspective, so that their strategic position and role are maintained. The recommendations from this study invite all elements, including society, students, and policy makers, to increase respect for teachers, while teachers themselves are expected to continue to improve their professional competence, provide real examples, and serve with full sincerity for the sake of realizing a generation that is intelligent, knowledgeable, faithful, and has good morals in accordance with Islamic guidance.

This study aims to analyze violations of accounting professional ethics at PT Indofarma Tbk, a state-owned pharmaceutical company in Indonesia. The case gained public attention following an investigative audit report by the Audit Board of the Republic of Indonesia (BPK), which revealed financial statement manipulation causing state losses amounting to IDR 371.83 billion. This research employs a qualitative approach using a case study method. Data were obtained through the analysis of financial statements, BPK audit findings, as well as relevant literature and publications. The findings indicate violations of several fundamental ethical principles, including integrity, objectivity, professional competence, confidentiality, and professional behavior. The main contributing factors, based on the fraud triangle theory, are financial pressure, opportunity arising from weak internal controls, and rationalization by management. This case emphasizes the importance of implementing professional accounting ethics and strong oversight in the preparation of financial statements to maintain public trust and corporate integrity. The study implies the urgent need to strengthen internal control systems and enforce ethical standards as preventive measures against fraud.