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This study aims to analyze the influence of Love of Money, Intellectual Intelligence, Emotional Intelligence, and Spiritual Intelligence Influence Students Perceptions of Accounting Professional Ethics. The objects of this study are students of the Accounting study program from Panca Budi Development University and the University of North Sumatra. This study uses a quantitative approach with an associative research type. The research population consists of students from the 2020 to 2022 intake with a total of 1,647 people, including 467 students from Panca Budi Development University and 1,180 students from the University of North Sumatra. The sample was determined using the Slovin formula, so that 94 respondents were obtained as research samples. The data used consists of primary and secondary data. Primary data was collected by distributing questionnaires to respondents, while secondary data was obtained from various sources such as reports, books, documents, and relevant scientific publications. Data analysis was carried out using SPSS software version 25. Analysis techniques include descriptive statistical analysis, validity and reliability tests, and classical assumption tests that include normality, multicollinearity, and heteroscedasticity. Furthermore, multiple linear regression analysis was conducted and hypothesis testing was carried out using the t-test and coefficient of determination (R²). The results of the study indicate that partially, the variables Love of Money, Intellectual Intelligence, Emotional Intelligence, and Spiritual Intelligence have a positive and significant Influence Students Perceptions of Accounting Professional Ethics.

This study aims to analyze the role of forensic audit, investigative audit, auditor competence, spiritual intelligence, and information technology in detecting fraud. Using a qualitative method with a literature review, the results showed that forensic auditing is effective in detecting and proving fraud through investigative techniques, while investigative auditing focuses on identifying modus operandi and collecting evidence. Auditor competence, which includes technical expertise, accounting, and legal understanding, is critical to uncovering fraud. Spiritual intelligence helps auditors maintain integrity, while information technology supports fraud detection through data management systems and audit software. Synergy between all these factors is necessary to improve fraud detection and prevent further losses to the company. This research is expected to contribute to the development of more effective audit methods to reduce the risk of fraud.

This research aims to decrypt the implementation of Morning Spiritual Gathering (MSG) activities as an effort to increase the spiritual intelligence (SQ) of teachers at the Darul Ilmi Muhammadiyah Tarakan Islamic Boarding School. This study uses a qualitative approach with data collection techniques through observation, interviews, and documents. The results of the study show that the Morning Spiritual Gathering has a positive impact on improving the quality of teaching and interaction between teachers and students, as well as strengthening Islamic ukhuwah between teachers. In addition, this activity also increases teachers' sense of responsibility, patience, and empathy in teaching. MSG encourages teachers' self-reflection and creates a more Islamic environment, supporting the development of students' character. Some teachers proposed a variety of learning methods to increase participant engagement. Overall, MSG activities contribute to improving teachers' spiritual intelligence and a more conducive learning atmosphere in Islamic boarding schools.

Personal development in the context of modern life requires emotional intelligence (EQ) and spiritual intelligence (SQ) to face increasingly complex challenges. This research aims to explore the future principles oriented towards EQ and SQ and identify the role of both in improving the quality of life of individuals. The research uses a qualitative method with a descriptive approach, collecting data through in-depth interviews with individuals who are known to have high levels of EQ and SQ. The results of the study show that individuals with balanced EQ and SQ have high self-awareness, are able to build meaningful social relationships, and have a vision of life oriented towards spiritual values. The implications of this study suggest that the integration of EQ and SQ can help individuals face change more resiliently, make informed decisions, and achieve more holistic well-being. Findings.

Education cannot be achieved without a definite direction that has been previously determined. Hadith as the second source of law in Islamic law has established standard guidelines on philosophical and incidental goals for humans to be able to achieve the highest degree of identity before Allah SWT. With the library research method. This study attempts to examine the goals of Islamic education according to the perspective of the hadith of the Prophet SAW.,. From the results of the discussion, it can be concluded that the goals of Islamic education consist of 2 basic things, namely philosophical goals; so that humans can better recognize their true identity, in other words so that they are truly able to become caliphs on earth and incidental goals; to be able to increase motor, emotional, intellectual and spiritual intelligence which is marked by physical and spiritual maturity.

This study aims to explore the urgency of Islamic Religious Education (PAI) in improving the spiritual intelligence of eighth grade students at SMP Alfa Sanah Cisauk. Spiritual intelligence is an essential aspect of students' holistic development, encompassing the ability to understand the meaning and purpose of life, as well as to develop strong moral and ethical values. This research employs a qualitative method with a case study approach. Data were collected through in-depth interviews, classroom observations, and school document analysis. The subjects of the study included PAI teachers, eighth grade students, and parents. The results of the study indicate that PAI plays a crucial role in enhancing students' spiritual intelligence. The PAI curriculum not only includes religious knowledge but also spiritual practices that encourage self-reflection, the development of positive values such as honesty, empathy, and respect, and the application of these values in daily life. PAI teachers at SMP Alfa Sanah Cisauk also implement interactive and contextual learning approaches, which facilitate students' deep understanding of religious teachings. Moreover, support from parents and a conducive school environment also contribute to the enhancement of students' spiritual intelligence. This study concludes that PAI is vital in shaping students' character and spiritual intelligence and recommends that schools continuously strengthen PAI programs by involving various stakeholders to achieve optimal results.

This research aims to: 1) Determine the efforts of MTs Ma'arif Tieng teachers in improving students' emotional and spiritual intelligence through Akidah Akhlak learning, and 2) Determine the factors that encourage and inhibit the development of students' emotional and spiritual intelligence. The data collection for this research was carried out qualitatively through documentation, interviews, and observations. The data analysis techniques used were data reduction, descriptive presentation, and triangulation. Based on the results of the study, educators used discussion techniques, positive behavior patterns, role models, rewards, and punishments to help children develop their emotional and spiritual intelligence. Supporting factors include cooperation between teachers and homeroom teachers, student enthusiasm, and madrasah programs such as da'wah activities, tahfiz, duha prayer, reading of rotibul athos, and OSIS. Meanwhile, inhibiting factors include negative attitudes of students, lack of ability to read the Qur'an, and low learning discipline. This research is expected to add insight into the importance of the role of Akidah Akhlak teachers in improving students' spiritual and emotional intelligence, as well as encourage the development of more effective learning methods in this field.    

Efforts to improve educational quality include various policy measures and programs, such as increasing educational access, improving curricula, and enhancing the quality of teachers and lecturers.The aim of this study is to determine the extent of the influence of emotional intelligence and spiritual intelligence on the performance of lecturers at Institut Nalanda. The methodology used is quantitative with multiple regression analysis, involving a population of 34 respondents and a sample size of 34 lecturers from Institut Nalanda. The results of this study indicate that emotional intelligence has an impact of 61.6% on lecturer performance; spiritual intelligence is shown to contribute 64.9% to lecturer performance; and both emotional intelligence and spiritual intelligence together have an impact of 61.6% on lecturer performance.    

The results of the study are known that the Role of Islamic Religious Teachers in developing emotional and spiritual intelligence in Driyorejo PGRI 2 Junior High School namely (1) the teacher acts as a motivator, advisor, role model, guide, disciplinarian, corrector, demonstrator, guide for students in developing emotional intelligence and spiritual at SMP PGRI 2 Driyorejo; (2) Supporting factors in developing emotional and spiritual intelligence are good communication between students and teachers and the presence of infrastructure. While the obstacles are the lack of students' ability to understand and apply existing learning in school; (3) The implication is that students can recognize the emotions that exist in themselves and others, and be able to motivate themselves and others.

The purpose of this research is to determine whether Spiritual Intelligence can affect Employee Performance, Organizational Culture can affect Employee Performance, and Motivation can be a mediating variable between Organizational culture and Spiritual Intelligence on Employee Performance. This study uses a quantitative approach with data collection through questionnaires. With respondents as many as 50 employees at Ud. Zaghal Pacitan, East Java with 2 types of Permanent and Daily job groups. The results showed that spiritual intelligence can affect employee performance, organizational culture can affect employee performance, and motivation variables can be mediating variables between spiritual intelligence and organizational culture on employee performance.

This research aims to reveal the role of Islamic religious education teachers in increasing the spiritual intelligence of students at Takhassus Al-Qur'an Middle School, Kalibeber. This research uses a descriptive qualitative research approach. The subject of this research is an Islamic religious education teacher. Data collection techniques use observation, interviews and documentation methods. Data sources were obtained from primary data sources, namely PAI teachers, school principals, and students, as well as secondary data sources, namely books and journals. The data analysis technique uses data reduction steps, data presentation and drawing conclusions. The results of the research show that students at Takhassus Al-Qur'an Kalibeber Middle School are good at practicing spiritual intelligence both in the school environment and outside of school. This can be seen when the teacher takes the role of teacher in class, students are expected to be polite when the teacher explains the material. Therefore, this attitude has a positive impact on students because they are used to being polite to the people around them.

This research aims to determine the influence of emotional intelligence, intellectual intelligence and spiritual intelligence on auditor performance. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) Emotional intelligence has a significant positive effect on auditor performance; 2) Intellectual intelligence has a significant positive effect on auditor performance; and 3) Spiritual intelligence has a significant positive effect on auditor performance. This shows that as emotional intelligence, intellectual intelligence and spiritual intelligence increase, the auditor's performance will also increase.

It cultivates values, meaning, purpose, and a sense of connectedness in their lives. 'We must prioritize the cultivation of children's spiritual intelligence as it plays a vital role in fostering their values, purpose, meaningfulness, and a feeling of interconnectedness in their existence. 'Kids represent the future. One's commitment to self-reflection, meditation, and exploring one's inner self.' Various factors contribute to this, including the practice of fasting during Ramadan. Children are taught how to observe Ramadan. Adhering to the child's level of development and capability when it comes to fasting. achievements in children's development spiritual intelligence can be assessed through indicators of spiritual intelligence as well as the values that it impacts. Nurturing children's spiritual intelligence at a young age by encouraging them to practice fasting during the holy month of Ramadan. The research methodology employs a qualitative method. The methods employed to gather data through observing, interviews & documentation.

During childhood, the development of a child involves several key aspects. Firstly, the physical development aspect encompasses the skeletal and muscular systems, as well as the development of motor skills. Secondly, health and safety become important focuses by providing adequate physical exercise to meet national targets and prevent children's inactivity. The processing of information and intelligence in cognitive development emphasizes repetition, organization, comparison, and the emergence of information. The division of intelligence into emotional and spiritual intelligence provides an additional dimension to understanding child development. Piaget's approach, particularly the concrete operational stage, describes a phase in which children use operations and logical reasoning in concrete situations. Lastly, in cognitive development, language becomes an important tool for communication, both in oral and sign forms.

This study aims to examine the effect of emotional quotient, spiritual quotient, learning behavior and teaching methods of lecturers on the level of understanding of student accounting. This research was conducted on undergraduate students of the Accounting Study Program, Faculty of Economics at Islamic University of Majapahit and STIE AMM Mataram. This type of research is associative quantitative research. The population used in this study were all accounting study program students, totaling 1.460 respondents. The sample used was 100 respondents with Slovin formula as the sampling  technique. Data collection techniques using a questionnaire, with a Likert scale as a measuring tool. Data analysis in this study was linear regression analysis with the help of SmartPLS version 3.0 software. The results of this study indicate that emotional intelligence has no significant positive effect on the level of understanding of accounting, spiritual intelligence has a significant positive effect on the level of understanding of accounting, learning behavior has a significant positive effect on the level of understanding of accounting. accounting, lecturer teaching methods have no significant positive effect on the level of understanding of accounting.

This study aims to examine the effect of emotional intelligence, spiritual intelligence, learning behavior and teaching methods of lecturers on the level of understanding of student accounting. This research was conducted on undergraduate students of the Accounting Study Program, Faculty of Economics, Islamic University of Majapahit. This type of research is associative quantitative research. The population used in this study were all accounting study program students, totaling 104 respondents. The sample used was 77 respondents with purposive sampling technique. Data collection techniques using a questionnaire, with a Likert scale as a measuring tool. Data analysis in this study was linear regression analysis with the help of SmartPLS version 3.0 software. The results of this study indicate that emotional intelligence has no significant positive effect on the level of understanding of accounting, spiritual intelligence has a significant positive effect on the level of understanding of accounting, learning behavior has a significant positive effect on the level of understanding of accounting. accounting, lecturer teaching methods have no significant positive effect on the level of understanding of accounting.

According to Munandir, spiritual intelligence is composed of two words, namely "intelligence" and "spiritual". Intelligence is a person's ability to solve the problems they face, especially problems that require the ability of the mind. Various limitations put forward by experts are based on their respective theories. Furthermore, Intelligence can also be interpreted as abilities related to abstractions, the ability to learn something, the ability to handle new situations (Munandir, 2001: 122). In addition to the above understanding, there are a number of experts who argue that spiritual intelligence is the ultimate intelligence or peak intelligence, including Zohar and Marshall in their book entitled: "SQ: Spiritual Intelligence The Ultimate Intelligence"

This study aims to determine the effect of Intellectual Intelligence, Emotional Intelligence, Social Intelligence, Spiritual Intelligence and Workload on Employee Performance at the Center for Drug and Food Control (BBPOM) in Mataram. The population in this study were employees of the Center for Drug and Food Control (BBPOM) in Mataram in the field of testing and inspection, totaling 43 employees using Non Probability Sampling (Purposive Sampling) where the sample can represent the characteristics of the desired population. Data processing in this study uses SEM – PLS (Structural Equation Modeling – Partial Least Square). Based on the research results, intellectual intelligence has a significant effect on employee performance, emotional intelligence has a significant effect on employee performance, social intelligence has a significant effect on employee performance, spiritual intelligence has a significant effect on employee performance and workload has a significant effect on employee performance. the most dominant variables that affect the variables of intellectual intelligence, spiritual intelligence, social intelligence, and emotional intelligence.

This research aims to examine the influence of hedonistic style, spiritual intelligence, and financial literacy on students' personal financial management   at   the   Faculty   of   Economics,    Indonesian   Christian University,  Toraja.  This  research  utilizes  quantitative  methodologies. There  are 1,845  students  enrolled  in the Faculty  of Economics  at the Indonesian Christian University Toraja. The Slovin formula was applied to 95 individuals as research samples. Primary data and secondary data are the types of data that are used, and the SPSS version 25 program is used to manage them. Questionnaires  utilizing the probability sampling approach, proportionate  stratified random sampling, are among the data collecting methods. This research employs instrument test, classical assumption test, multiple linear regression analysis, and hypothesis testing as data analysis approaches. At a significance level of 5%, the results of the  study  indicated  that  financial  literacy  did  not  have  a  significant positive influence on the personal financial management of students, whereas the hedonistic  style variable had a positive but non-significant effect. Spiritual intelligence has a beneficial and significant impact on the financial management of pupils. Styles of hedonism, spiritual intelligence, and financial literacy all have positive and significant effects on personal financial management, as evidenced by the estimated F value of 32.210, which is more than the F table value of 2.705 and has a significance level of 0.000 less than 0.05.

Forensic audits and investigative audits are used to uncover, detect and prevent fraud. In preventing fraud, the auditor is required to have competence, professionalism and spiritual intelligence to maximize fraud prevention. The population in this study were all auditors who worked at BPKP Representatives of Central Java. The sampling technique used convenience sampling and obtained a sample of 40 respondents. The method of collecting data is through a survey method using a questionnaire. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that forensic audits, investigative audits, and auditor competence have no significant effect on fraud prevention. while professionalism and spiritual intelligence have a significant positive effect on fraud prevention