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This research aims to ; 1) To find out how the Subject Teacher Deliberation Activities (MGMP) are conducted; 2) To find out what the professional competence of Indonesian language teachers at Tanjung Pinang City Middle School is. 3) To determine the influence of Subject Teacher Deliberation Activities (MGMP) on the professional competence of Indonesian Language teachers in Tanjung Pinang City Middle Schools. The research subjects were 45 Indonesian Language Teachers at Tanjung Pinang City Middle Schools. Data collection techniques using observation and documentation questionnaires. The research results show that Subject Teacher Deliberation Activities (MGMP) activities reached 87%. This is proven by the results of the questionnaire data which reached 87%, which is in the range of 81-100% in the Very Good category. Meanwhile, research results on teacher professional competence reached 86%, this is proven by the results of questionnaire data which reached 86%, which is in the range of 81-100% in the Very Good category. The influence of Subject Teacher Deliberation Activities (MGMP) on the professional competence of Indonesian Language teachers in Tanjung Pinang City Middle School. The calculation results obtained a value of rxy = 0.838 which is between (0.800 - 1.000). Thus, rcount is greater than rtable at the 5% significance level and 1% significance level (0.294 < 0.380 < 0.838), this means that Ha is accepted and Ho is rejected. So the correlation analysis value shows that the influence of Subject Teacher Deliberation Activities (MGMP) on the professional competence of Indonesian Language teachers in Tanjung Pinang City Middle Schools is 70.2%.  

Education and training have a strategic role in improving the quality of human resources, namely civil servants who are professional both in terms of competence, attitude and expected behavior in accordance with their respective duties and roles. The objectives of education and training have an influence on employee performance, this can be seen from the objectives of the training which are in line with performance measurement indicators. The purpose of this theoretical review is to find out how the functions and roles of education and training affect the improvement of employee performance skills in companies. The method used is a theoretical review by analyzing and comparing existing theories. The results of this theoretical review are in carrying out the roles and functions of education and training to improve employee performance skills by increasing human resources, advancing science and technology, and increasing the quality development of company quality. It can be concluded that the role and function of education and training is an activity of a company that intends to be able to improve and develop attitudes, behavior, skills and knowledge of employees in accordance with the wishes of the company in improving employee performance. For agencies or companies, it is also necessary to encourage the development of the basic capabilities of existing employees. The education and training carried out by the company is beneficial for the company, employees, and improves performance and performance in good quality.

There are still many challenges in the world of education in Indonesia, so that the goals of education have not been fully realized. one of the problems in Indonesian education is that learning outcomes at the elementary and secondary school levels are very minimal due to an imbalance in the effectiveness of learning and learning in the classroom. In 2019, the average teacher competency score (UKG) was 57 out of 100, with a teacher pedagogical average of 49.34 and a teacher professional average. The low literacy and competence of teachers is a benchmark for the success of education in Indonesia. This study aims to analyze the relationship between a teacher's pedagogical competence and students' cultural literacy and citizenship abilities through PKN subjects. The method used in this research is descriptive-qualitative, with the subject being a class V teacher and students at an elementary school in Mojokerto. The results of the study show that there is a relationship and influence between the pedagogical competencies possessed by teachers on the cultural literacy and citizenship abilities of students in PKN subjects. This can be seen from the readiness of the teacher to design and design learning tools, implementing learning in the classroom to evaluating learning.    

An education system without functioning education management or management is unlikely to be able to foster school growth. Management procedures must be implemented systematically and dynamically in the National Education System. The principal as a manager with executive and leadership functions needs to align his internal capabilities in responding to the pressing needs of his environment. Managerial is a process or framework that involves guiding or directing a group of people towards organizational goals or real purposes. For the sake of achieving a successful institution in the realm of education, of course, it is very much determined by the quality of the teacher's performance guided by the Principal. Specifically, this research is intended to explore, analyze and obtain data on planning, organizing, implementing and evaluating the managerial implementation of school principals in improving the quality of teacher performance at Masagi Islamic Middle School, Sukabumi Regency. This study uses a descriptive method with a qualitative approach. Data collection techniques are carried out through observation, interviews and documentation. The research subject is the principal of the school. The results of the research, namely: (1) Planning has been carried out in accordance with applicable guidelines, (2) Organizing is carried out in a balanced manner by prioritizing performance, competence and rank order, (3) Implementation of managerial competencies by seeking effective learning, (4) Evaluation school principals in improving teacher performance by carrying out monitoring and evaluation of each activity that has been carried out, making reports on program implementation and following up on evaluation results. The obstacles faced in efforts to improve teacher performance professionally include the problem of limited human resources in implementing teacher professional capacity building.

An accountant must know the code of ethics because it is an important profession in the economic field. The accountant's code of ethics is used as a guide in carrying out its main duties and functions in accordance with the competence possessed by the accountant in order to improve the quality of his work so that it can be used as a guide in determining attitudes and behaving based on professional ethics. The development of today's technology, where there is a lot of competition, is actually more and more violations of professional ethics. Scandals that violate the code of ethics pose a serious problem for the ethical standards of the accounting profession. There are still many violations of professional ethics, in Indonesia one of which is PT. Asuransi Jiwasraya, which manipulated its financial statements. This case started that PT. Asuransi Jiwasraya stated that it was unable to pay the JS Savings Plan policy claim that was due in the amount of Rp. 802 billion on October 10 2018. From the results of the BPK investigation, it was revealed that there were inconsistencies which indicated fraud in the implementation of saving plans and investments. This analysis aims to explain the basic concepts of ethics, code of ethics, and find out which basic principles of accountant ethics have been violated by PT. Asuransi Jiwasraya. In the Case of PT. Asuransi Jiwasraya There are 4 basic principles of accountant ethics that have been violated, namely, integrity, objectivity, competence and prudence, and professional behavior.

            the teacher is an educator whose role is to educate, train and evaluate students so that they have the knowledge, ability, noble caracter and think smart. With the existense of educators, theyare able to create aa qualifiednext generation to lead the nation. An conten educator has competence in teaching and increasing the learning interest of his students. A teacher is also one of determinants of success in the world of education stands on love, service, and formation man is in convormity with and in the image of God. The establishment of a christian school is the implementation of the great commission of christ.  The specific goal is for everyone to experience an encounter with christ and experience renewal for everyone’s life continously. The method used bythe author in this study is a qualitative method, (library research). Where the author collect library books as the main source, journals,articles, and also websites related to the title. The goal to be achieved in this writing is to open our horizons, especially teachers or those who want to become teachers, so that they have professional values in carrying out and carrying out their vocation when educating and teaching students. The results obtained from this study are that teacher professionalism can help students realize their goals, and there is the potential for teachers to be the spearheads who bring big changes to nation and state.

The development of student learning creativity is inseparable from the role of teacher competence as an educator in transferring effective learning, as well as in SKI learning. This paper aims to see how the four SKI teacher competencies are implemented at SD IT Hidayatul Jannah. This study used a qualitative approach with an analytical descriptive method. As for the results of the study: (1) There are aspects of pedagogic competence that have been fulfilled, it can be seen that the teacher has provided educational learning, can communicate and interact actively, (2) Aspects of personality competence as seen by the stability and personal integrity of a teacher, being fair, honest, objective, and also disciplined in carrying out assignments, (3) Aspects of professional competence that can be seen from the mastery of material, structure, and also scientific thinking concepts that support the subjects that the teacher already has, (4) Aspects of social competence of teachers who can accept the advantages and disadvantages of others, and are able to adapt to the environment, especially to students.  

This study aims and is useful to examine and analyze the impact of professional competence, work discipline, and transformational leadership on teacher performance, and whether professional competence and work discipline on teacher performance can be moderated by transformational leadership. The purpose of this research is to explain, as well as expand from previous research, namely about how the influence of professional competence and work discipline on teacher performance with transformational leadership as moderating. The sample in this study was obtained using a simple random sampling technique in the form of a questionnaire. The object of this research is all PNS Teachers of State Junior High Schools in Pekalongan City. This research shows the product that: (1). Professional competence has a positive and significant effect on teacher performance, (2). Work Discipline has a positive and significant effect on teacher performance, (3). Transformational leadership has a negative and significant effect on teacher performance, (4) Transformational leadership cannot moderate the effect between professional competence on teacher performance, (5). Transformational leadership cannot moderate work discipline on teacher performance.

Professional competency means broad and in-depth mastery of learning material which includes mastery of curriculum subject matter. There are several factors that influence teacher performance, one of which is teachers who need guidance to become professional teachers. the aim of this research is; (1) To determine the significant influence of professional competence on teacher performance at MI Tawakkal Denpasar Bali; (2) determine the contribution of professional competence to the performance of MI Tawakkal Denpasar Bali teachers. This research is quantitative research in determining samples using a saturation formula with results of 38 samples. The data collection technique used in this research is using a questionnaire and analysis techniques using Simple Linear Regression. The research results show that: 1) there is a positive and significant influence of professional competence on the performance of MI Tawakkal Denpasar Bali teachers. This is shown by the professional competency variable which has a positive regression coefficient on performance of 34,599, which means that if professional competency increases by 1 point, performance will increase by 34,599. 2) the professional competency variable (X) has a simultaneous contribution of 18.1% to the teacher performance variable (Y) and the remaining 81.9% is influenced by other factors not researched by the author.

This research is motivated by the phenomenon that the role of headmaster supervision in improving the professionalism of teachers at MI Al Kalam Denpasar is not as expected that the head of the madrasah supervises there are still some teachers who teach not their scientific discipline, teachers who are concurrently madrasah leaders, service teachers who do not have a S1 diploma. This is very important in paying attention to professional competence for a teacher. The purpose of this study was to determine the role of headmaster supervision in improving the professionalism of teachers at MI Al Kalam Denpasar and to determine the inhibiting and supporting factors in improving teacher professionalism at MI Al Kalam Denpasar. This type of research is descriptive with a qualitative approach with three data collection techniques, namely: observation, documentation, and interviews. The results of this study are the role of supervision of madrasah principals to improve teacher professionalism at MI Al Kalam, namely leading teachers and other education personnel, to improve teaching including stimulating, selecting teachers' positions, selecting, and revising educational goals, teaching materials and teaching methods and teaching evaluation.

Academic supervision is a series of activities to help teachers develop their ability to manage the learning process in achieving learning goals. In preparing the academic supervision plan that must be considered is the preparation of the schedule, objectives, approaches, techniques and instruments needed.The research method used is qualitative research with descriptive, theoretical and empirical approaches. Data collection techniques using observation, interviews and documentation. As for analyzing the data using reduction and verification. Meanwhile, in testing the validity of the data using source and time triangulation.The results showed that the most frequently used approach was the collaborative approach and the techniques used were group supervision techniques (teacher meetings, workshops and MGMP) and individual techniques (class visits and class observations). Implementation of good academic supervision can improve the professional competence of teachers so as to produce quality graduates. Factors that support management of the academic supervision of madrasah heads in improving teacher competence are teacher education, teacher teaching experience, training experience that has been carried out by teachers, motivation, infrastructure, and supervision of school principals. The inhibiting factors were lack of teaching experience, lack of training, lack of self-motivation, lack of academic supervision from the head of the madrasah, and educational level qualifications.                                                                           

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

This study aims to determine the effect of teacher professional competence and learning environment on learning motivation during the Covid-19 pandemic. The method used in this study is an analytical approach, namely a quantitative approach and descriptive and verification methods. The samples used in this study were all students of class XII one of the Senior High Schools in the city of Bandung, so the number of samples used in this study were 123 samples. The analytical tools used in this study are multiple linear regression analysis, classical assumption testing, namely normality test, heteroscedasticity test, autocorrelation test, multicollinearity test, coefficient of determination analysis and hypothesis testing using the SPSS v25 a The results showed that the results of the T-Test of teachers' professional competence had a significant and significant effect on learning motivation, the learning environment had a significant and significant effect on learning motivation. In accordance with the results of the F test is a significant effect on learning motivation.

This study aims to analyze the principal’s efforts in improving the quality of Islamic Religious Education (PAI) learning at SMP Hikmah Yapis Jayapura. PAI learning plays a significant role in shaping students’ faith, morals, and personality in accordance with Islamic teachings derived from the Qur'an and Hadith, as well as the exemplary conduct of the Prophet Muhammad SAW. In this context, the principal, as an educational leader, holds a strategic role in managing, guiding, and enhancing the performance of PAI teachers to ensure that the learning process is carried out effectively and contributes positively to students’ spiritual and character development.This research employs a qualitative approach with a descriptive design. The subjects of the study include the principal, PAI teachers, and students of SMP Hikmah Yapis Jayapura. Data were collected through observation, in-depth interviews, and documentation to obtain comprehensive and contextual information regarding the implementation of PAI learning. The data analysis process was conducted through data reduction, data presentation, and conclusion drawing. To ensure the validity and reliability of the findings, source and technique triangulation were applied.The results indicate that PAI learning at SMP Hikmah Yapis Jayapura is not only conducted in the classroom through the delivery of materials related to aqidah, morals, fiqh, and the Qur'an and Hadith, but is also strengthened through various religious programs integrated into the school culture. The principal’s efforts to improve learning quality include conducting regular academic supervision, involving teachers in professional development programs, providing work motivation, and consistently monitoring the learning process. Additionally, religious activities such as Qur'an memorization programs, daily Qur'an recitation before lessons, and routine dhikr and salawat activities support the internalization of Islamic values.Supporting factors include the principal’s active leadership and professional experience, while inhibiting factors consist of limited infrastructure, administrative burdens, and varying levels of teacher competence. Overall, these efforts have contributed positively to improving the quality of PAI learning and fostering students’ character development.

This study aims to analyze and explain the level of competence and professionalism of the State Civil Apparatus (ASN) in improving services at the North Jakarta Fire and Rescue Service.  This research uses a qualitative method of collecting data through interviews, observations, and secondary data. The results showed that ASN's competencies include technical, managerial, socio-cultural, and integrity aspects. ASN professionalism involves attitudes, behaviors, and work qualities that reflect dedication, integrity, and responsibility. Education has met the competencies, but training is needed to improve employee professionalism. Public service civil servants at the North Jakarta Fire and Rescue Service are responsive, effective, efficient, and highly quality. An indicator of the success of employee professionalism is seen in the increase in fire and rescue service time. With adequate competence, high professionalism, and quality public services, civil servants in the North Jakarta Fire and Rescue Service can provide optimal services to the community. To achieve this goal, it is recommended to improve education training and implement a code of ethics, transparency, accountability, and efficient management of resources.

Abstract Solo is a traffic lane for drug trafficking because of its position in the middle. Apart from being a route for drug trafficking, Solo is the city with the highest drug abuse in Central Java compared to other cities. The problem of drugs must be continuously communicated to all components of society, especially among the younger generation. For this reason, the Slamet Riyadi University Community Service Team conducts effective communication training for anti-drug volunteers as team partners so that they have the capacity to inform the younger generation about the dangers of drugs. The purpose of this service is to improve the competence (knowledge, attitudes and behavior) and integrity of Anti-Narcotics Volunteers and to increase the communication capacity of Anti-Narcotics Volunteers so that they can work well and professionally, and show maximum performance. The activities carried out are effective communication training for anti-drug volunteers. The output of this service is the journal Senadimas UNISRI. Keywords: Drugs, Effective Communication, Anti-Drug Volunteers, BNN Abstrak Solo menjadi jalur lalu lintas peredaran narkoba karena posisinya yang berada di tengah. Selain sebagai jalur peredaran narkoba, Solo adalah kota dengan penyalahgunaan narkoba tertinggi di Jawa Tengah dibanding kota -kota lainnya. Permasalahan narkoba harus terus dikomunikasikan kepada seluruh komponen masyarakat terutama para kalangan generasi muda. Untuk itu Tim Pengabdian Kepada Masyarakat Universitas Slamet Riyadi melakukan pelatihan komunikasi efektif kepada para relawan anti narkoba sebagai mitra tim agar memiliki kapasitas untuk menginformasikan kepada generasi muda tentang bahaya narkoba. Tujuan dari pengabdian ini adalah meningkatkan kompetensi (pengetahuan, sikap dan perilaku) dan integritas Relawan Anti Narkotika serta untuk meningkatkan kapasitas komunikasi Relawan Anti Narkotika agar dapat bekerja dengan baik dan profesional, serta menunjukkan kinerja maksimal. Kegiatan yang dilakukan adalah pelatihan komunikasi efektif bagi relawan anti narkoba. Luaran dari pengabdian ini adalah jurnal Senadimas UNISRI. Kata kunci: BNN, Komunikasi Efektif, Narkoba, Relawan Anti Narkoba

Teacher profession requires certain expertise and skills, where expertise and skills can be obtained from an education or special education training. The reality is that there are still many teachers who have met the qualifications and certified of educators, but their competence is still far from being expected to be able to produce students who have integrative abilities. The purpose of this study was to determine the effect of work commitment, soft skills and spiritual quotient on teacher professionalismat SMA Negeri 5 Bukittinggi in 2020. This type of research is quantitative research. The study was conducted at SMA 5 Bukittinggi. The study population was all teachers, 63 people. Data management in this study will use the smartPLS software. The results of the t statistic test were found to be 2,727greater than the T-table of 1. 999 with a p value of 0.007 smaller than 0. 05. The results of the t-statistic test were 3,629, greater than the T-table 1. 999 with a p value of 0. 000 less than 0. 05. The t-test results obtained by 3,629greater than the T-table 1. 999 with a p value of 0. 039smaller than 0. 05. The demands of teacher professionalism in the modern era must be balanced with the provision of good competencies through various workshops, competency development and also trainings that are followed on an ongoing basis

This study examines the factors that affect the quality of audits at the existing KAP offices in the city of Semarang. This research was conducted in seven offices of KAP located in Semarang city by using auditor's analysis unit working in KAP office.The sampling method using Convenience sampling. The relationship or influence between variables is explained by using multiple linier regression analysis method and hypothesis test (t test). The results showed that the competence variables have a positive and significant impact on audit quality. The independence variable has a positive and significant influence on audit quality. The ethical variable of the auditor has a positive and significant influence on audit quality. The auditor experience variable has a positive and significant influence on audit quality. Professional skepticism audit variables have a positive and significant impact on audit quality,. The auditor's objectivity variable has a positive and significant influence on audit quality,. The auditor's integrity variable has a positive and significant influence on audit quality.  Keywords:  competence, independence, auditor ethics, auditor experience, professional skepticism of auditors, auditor objectivity, auditor integrity and audit quality.

Lecturer certification is a process and forms of recognition of a faculty member associated with qualification, competenceand contribution that deserve to be called a professional lecturer. This study aims to empirically examine the effect ofcertification on faculty members in the perspective of performance measurement systems to psychological empowermentand mental model building and subsequent impact on the performance of the lecturer. The research model was built on thebasis of goal setting theory. We collected data using a mail survey on lecturers who have been certified in the province ofSouth Sulawesi, Indonesia. The selection of respondents was based on the consideration that the respondent hasexperienced the whole certification process and have benefited directly and carry out the legal consequences of thecertification. Data analysis was conducted using structural equation modeling. The results showed that the measurementsystem on lecturers certification have both positive and significant relationship to the dimensions of psychologicalempowerment and the mental models. Further more, mental models have positive and significant influence on theperformance of the lecturer. Similarly, the dimensions of psychological empowerment were positively related to managerialperformance, but only the dimension of meaning tha thave a significant effect. The research findings reveal importance ofbehavioral aspects in deciding lecturer certification systems during the certification process and the implementation.Further more, this paper contributes to the literature on lecturer certification, performance measurement systems, andmental models.Keywords: lecturer certification, performance measurement systems, mental model, and psychological empowerment,lecturers’ performance

Public Accountants Professional Standards (SPAP) applicable in Indonesia during this refers tothe auditing standards of the Americans. The Code currently in force, namely adopting the IFACis comprised of two parts namely Part A contains the Basic Principles of Professional Ethics andprovide conceptual framework for the application of principles, and Part B contains the Rules ofProfessional Ethics which provides illustrations of application of the conceptual framework incertain situations.Some differences between the draft Code of Conduct Code of Conduct with thePublic Accountants that currently applies, among others: 1) The number of paragraphs 2) Thecontents of the draft Code of Conduct 3) Application of Conceptual Framework. Besides the basicprinciples presented in Part A consists of five principles, namely Integrity, Objectivity,Competence and Professional Care, Confidentiality, and Professional Conduct. While the Codecurrently applies consists of eight principles, which are: Integrity, Objectivity, Competence andProfessional Care, Confidentiality, Professional Conduct, Professional Liability, Public Interest,and Professional Standards.Therefore the application of codes of conduct expected to be moreaccountable and transparent to the Profession of Public Accountants, Services provided by PublicAccountant wider than the old standard, and the more detailed sections and detailed that itsupports Public Accountants became more professional and increase public confidence.Key Words: public accountant professional standards, codes of ethics, accountability,transparency and public confidence