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

This study investigates how Lembaga Musik Pervagatus, a group that does not display Islamic identity, creates an Islamic musical image when performing at religious events in Islamic campuses.  This study investigates how visual elements, song selection, and stage interaction influence audience perception. It does so using qualitative methods through interviews and performance observations.  How the band's performative identity is influenced by attributes such as appearance, personality, cultural values, and audience relations is studied using Kapferer's Brand Identity Prism model.  Conversely, Stuart Hall's theory of representation helps explain how Islamic meaning emerges in the context of events. The results show that the image of Islamic music attached to Pervagatus does not originate from the band's original identity; rather, it is a construction of meaning influenced by the context of religious events and the audience's interpretation of the song ‘Maulana Ya Maulana’ that they performed.  This perception was further reinforced by their neat, polite, and enthusiastic appearance.  The results show that the relationship between performance, context, and audience interpretation shapes the image of Islamic music on campus.

Contemporary church ministry is often trapped in a seasonal pattern, with increased activity only during major events like Christmas and Easter, while stagnating at other times. This phenomenon indicates a fundamental problem in leadership patterns that are not poverty-oriented. This article analyzes the roots of seasonal church ministry through a qualitative-descriptive approach and theological reflection based on Osmer's framework. Literature reviews by Barna, Maxwell, Banks & Ledbetter, as well as the leadership principles of Jesus Christ, show that seasonality is eliminated by reactive leadership that lacks a long-term vision, minimal spiritual training, and a weak ministerial cadre system. As a solution, this article offers a sustainable leadership model that emphasizes a year-round discipleship vision, ministerial training and regeneration, systematic ministry evaluation, and the spiritual example of leaders. This model is believed to help churches experience stable growth, establish a consistent ministry rhythm, and present relevant evidence to the world. Thus, sustainable leadership is a strategic and theological approach to addressing seasonal ministry and strengthening the mission of the church today.

Micro, Small, and Medium Enterprises (MSMEs) play an essential role in driving national economic growth; however, many business actors still face challenges in financial management and the effective utilization of digital technologies. This condition is also experienced by the culinary MSME Warung Makan Lesehan Mas Roni, which previously did not have a structured bookkeeping system and had not maximized the use of digital platforms for marketing activities. This study aims to analyze the implementation of simple bookkeeping and digital marketing strategies in improving sales performance at the MSME. A descriptive qualitative method was employed by conducting observations, interviews, and collecting business documentation to obtain a comprehensive understanding of financial activities and digital marketing practices. The findings reveal that applying simple bookkeeping helps business owners record income, expenses, and profits more systematically, thereby supporting informed business decisions. Additionally, the adoption of digital marketing through social media platforms expands promotional reach, increases consumer engagement, and contributes to higher customer acquisition and improved operational effectiveness. The implications of this study highlight that the integration of proper bookkeeping and digital marketing utilization is a crucial strategy for MSMEs to enhance competitiveness and business sustainability in the Industry 4.0 era. Strengthening financial and digital literacy becomes an urgent need to help business owners adapt to modern business developments and maximize existing market opportunities.

This research aims to improve the mathematics learning outcomes of Grade VII B students at SMP Darul Ulum 5 Rebalas through the implementation of Madurese language-based ethnomathematics. The study is motivated by the students' difficulties in understanding mathematical concepts delivered in formal Indonesian, as their daily communication relies on the specific Madurese dialect of Rebalas Village. This study employs the Classroom Action Research (CAR) method using the Kemmis and McTaggart model, conducted in two cycles. Each cycle consists of planning, action, observation, and reflection stages. The subjects of this research were 28 students from class VII B. The research instruments included test instruments in the form of group Student Worksheets (LKPD) and observation sheets for both teacher and student activities. The material focused on the topic of Lines and Angles. The results indicated an improvement in student learning outcomes from Cycle I to Cycle II. In Cycle I, the average group score was 80.2, which increased to 88 in Cycle II. Observations of student activities also showed a shift from passive participation in Cycle I to active and enthusiastic engagement in Cycle II. Furthermore, teacher observations showed significant improvement; initial issues regarding time management and excessive workloads were resolved, resulting in more enthusiastic and punctual teaching delivery. These findings demonstrate that the use of Madurese-based ethnomathematics helps students grasp mathematical terms more easily, increases discussion participation, and creates a more comfortable and interactive classroom atmosphere, thereby leading to improved learning outcomes.

In the era of the Industrial Revolution 4.0, Islamic Religious Education (PAI) must emphasize not only memorizing religious content, but also fostering advanced thinking skills such as analysis, evaluation, and creativity through the Higher Order Thinking Skills (HOTS) method. This study aims to describe the implementation of HOTS-oriented Islamic Religious Education (PAI) learning at SMAN 2 Banjit, focusing on implementation methods, supporting and inhibiting factors, and their influence on students. This study uses a qualitative descriptive methodology with data collection methods such as observation, interviews, and documentation. The subjects of the study were Islamic Religious Education (PAI) teachers. Data analysis was carried out by means of data reduction, data presentation, and drawing conclusions. The results of the study indicate that Islamic Religious Education (PAI) teachers at SMAN 2 Banjit have implemented host-based Islamic Religious Education (PAI) teaching methods. HOTS-based learning through discussion methods, advanced question and answer, and problem-based learning, but the implementation has not been evenly distributed across classes. Teachers understand the basic concepts of HOTS, but still face obstacles in preparing HOTS-based learning devices and assessment instruments. Supporting factors for implementation are the support of the principal, technological facilities, and the enthusiasm of some students. Meanwhile, emerging obstacles include a rote-oriented learning culture, unequal distribution of learning facilities, and teacher administrative burdens. The implementation of HOTS has a positive impact on improving students' critical thinking skills and argumentative skills, as well as helping them understand Islamic values ​​more contextually.

This study examines the effectiveness of national legislative strategies in promoting corporate accountability for industrial pollution and social justice violations. It analyzes a comparative legal framework, focusing on laws, enforcement mechanisms, and corporate liability regimes in countries such as France, Germany, Norway, China, and Australia. The research evaluates how mandatory due diligence laws, judicial measures, and transparency mechanisms help hold corporations accountable for environmental impacts. It compares voluntary compliance models with mandatory legal frameworks, noting the limitations of voluntary agreements in driving substantial environmental changes. Findings show that countries with strong legal frameworks, like the EU and Australia, achieve higher corporate compliance and environmental performance, while voluntary measures struggle to produce meaningful results. The study emphasizes the need for stronger enforcement, higher penalties for violations, and enhanced public transparency. Additionally, it explores integrating environmental justice considerations, such as community participation and fair compensation, into national strategies. The study offers policy recommendations for improving corporate responsibility through better legislation, harmonizing laws across jurisdictions, and fostering collaboration among governments, corporations, and civil society. It also suggests future research directions, including examining the long-term impacts of environmental justice policies in different global contexts.

This community service activity aims to increase awareness and independence of elementary school students in maintaining hand hygiene through education on proper handwashing. The background to this activity stems from the low level of handwashing habits among school-age children, despite hand hygiene being a simple action that has a significant impact on preventing infectious diseases. Based on initial observations at Tamanbali 3 Public Elementary School, most students did not yet have the habit of washing their hands before eating or after playing, despite the availability of facilities. Therefore, a hand hygiene education program was implemented, designed to help students understand the importance of proper handwashing according to WHO guidelines. The activity methods included outreach through educational posters and videos, demonstrations of the seven steps of handwashing, mentoring in daily habits, and evaluation of behavioral changes. The results of the activity showed a significant improvement in students' hand hygiene behavior. Students began washing their hands independently before eating and after activities without being reminded by teachers. The school environment also became cleaner and healthier due to the growing awareness of personal hygiene among students. Teachers and the school are committed to continuing this habit as part of the daily classroom routine. This activity demonstrates that hand hygiene education delivered through interactive methods can shape character and hygiene habits from an early age.

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

Smoking behavior among adolescents remains a major public health issue due to its high prevalence and potential long-term effects on physical, psychological, and social health. One key factor influencing adolescent behavior is the family environment. A family approach that incorporates effective communication, parental supervision, role modeling, emotional support, and consistent enforcement of rules is believed to significantly impact the prevention and reduction of smoking behavior in adolescents. This study aims to analyze the effect of a family approach on smoking behavior in adolescents. Adolescents who experience open communication, good supervision, and emotional support from their families tend to exhibit stronger self-control and are more likely to resist peer pressure to smoke. The findings suggest that an optimal family approach is crucial in shaping healthy behavior in adolescents and serves as an effective strategy in smoking prevention efforts. This approach not only helps in reducing smoking behavior but also fosters overall well-being by creating a supportive family environment. In conclusion, family involvement plays an essential role in promoting healthier behaviors in adolescents and preventing smoking, contributing significantly to public health improvement

Dysmenorrhea, which is common in adolescent girls, is a painful menstrual cycle that frequently interferes with daily activities, both in the classroom and in social situations. Dysmenorrhea is a common condition that needs particular care as a reproductive health concern, notably among young people. Both pharmacological and non-pharmacological approaches can be used to treat dysmenorrhea. The use of warm water compresses is a simple, inexpensive, and effective non-pharmacological approach. By increasing blood vessel dilatation, enhancing blood circulation, lowering muscular tension, and lowering pain perceptions, warm water compresses aid in alleviating dysmenorrhea symptoms. The objective of this study is to assess the impact of warm compresses on the severity of dysmenorrhea pain scales in teenage girls at the Buntalo Community Health Center. The design of this trial was pre-experimental, using a one-group pretest-posttest technique. Using a purposive sampling method, a sample of 20 respondents was chosen. The Wilcoxon test was used to conduct the data analysis. According to the data, there was a statistically significant reduction in pain intensity, with a Z value of -4.065 and a p-value of 0.000 (p < 0.05). The average pain scale decreased from 2.95 to 1.80. Based on these findings, it is reasonable to conclude that warm water compresses are helpful in alleviating dysmenorrhea pain in young women. One of the suggestions for non-pharmacological treatments to help alleviate dysmenorrhea symptoms in adolescents is anticipated to be the outcome of this research.

This community service activity aims to increase awareness and independence of elementary school students in maintaining hand hygiene through education on proper handwashing. The background to this activity stems from the low level of handwashing habits among school-age children, despite hand hygiene being a simple action that has a significant impact on preventing infectious diseases. Based on initial observations at Tamanbali 3 Public Elementary School, most students did not yet have the habit of washing their hands before eating or after playing, despite the availability of facilities. Therefore, a hand hygiene education program was implemented, designed to help students understand the importance of proper handwashing according to WHO guidelines. The activity methods included outreach through educational posters and videos, demonstrations of the seven steps of handwashing, mentoring in daily habits, and evaluation of behavioral changes. The results of the activity showed a significant improvement in students' hand hygiene behavior. Students began washing their hands independently before eating and after activities without being reminded by teachers. The school environment also became cleaner and healthier due to the growing awareness of personal hygiene among students. Teachers and the school are committed to continuing this habit as part of the daily classroom routine. This activity demonstrates that hand hygiene education delivered through interactive methods can shape character and hygiene habits from an early age.

This study aims to analyze the preparation and role of a comprehensive budget in supporting the financial feasibility and business sustainability of the character coffee. The method used is budgetary analysis, which includes sales budgets, production budgets, raw material budgets, labor budgets, factory overhead costs, cash budgets, budgeted income statements, and Break Even Point (BEP) analysis. The results show that systematic budget planning helps business owners plan, control, and evaluate operational activities effectively. Sales projections indicate considerable market potential, with target consumers consisting of students, office workers, and the general public, enabling the business to generate sufficient revenue to cover operational costs and earn profits. Cash flow projections are also positive, reflecting the company’s ability to maintain liquidity. BEP analysis shows that the break-even point can be achieved at a realistic sales volume, indicating a relatively low risk of loss. Nevertheless, the business faces risks such as intense competition, fluctuations in raw material prices, and changes in consumer preferences. Therefore, regular budget evaluations, continuous product and service innovation, and disciplined financial management are essential. Overall, the findings indicate that character coffee is financially feasible and has promising prospects for sustainable growth if managed professionally.

Understanding tajwid material is an important aspect of learning the Qur'an. However, in practice, students often have difficulty understanding and applying tajwid rules correctly. Therefore, appropriate and effective learning methods are needed to help improve students' understanding. This study aims to improve the understanding of tajwid material in female students of class D2 at the Takhassusul Qur'an Darul Hikmah Institute through the application of the musyafahah method and the drill method. The musyafahah method emphasizes direct learning through examples of the teacher's reading that are imitated by students, while the drill method focuses on practice and repetition of material both inside and outside the classroom to strengthen students' mastery. This study used a classroom action research (CAR) approach with 17 female students in class D2 as research subjects. Data collection techniques included tests, observations, interviews, and questionnaires. The results showed that the application of the musyafahah and drill methods significantly improved students' understanding of tajwid material, as indicated by increased test scores and positive student responses to the learning process. Thus, it can be concluded that both methods are effective in improving students' understanding of tajwid material. Based on these findings, the study recommends that educators consider using the musyafahah and drill methods as alternative tajwid learning strategies to achieve more optimal learning outcomes.

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

Management accounting helps managers make strategic decisions, manage production costs, and create financial plans in a competitive environment and the challenges of digital transformation.  Field observations, discussions with company owners and employees, and examination of documents such as financial reports and expense records are qualitative descriptive methods using a case study approach.  Simplification, presentation, and conclusion methods based on Miles and Huberman are used to process information, with an emphasis on small to medium-sized printing companies. The results show that the use of management accounting, which includes activity-based costing and break-even analysis, can effectively increase cost savings (such as paper and ink usage), operational efficiency (by creating new products and managing the distribution chain), and competitiveness by raising rates and improving standards.  However, the use of simple Excel is a good start, but major problems include unskilled labor, manual recording, and lack of technology adoption.  Essentially, management accounting helps save money and adapt to contemporary trends such as print-on-demand.They also suggest things such as the use of accounting software, employee education, and Total Quality Management (TQM) to reduce quality costs.  This study provides printing industry operators with a practical perspective for implementing best practices and surviving in the international market.  

This study aims to examine the influence of tax awareness, tax knowledge, and tax morale on the level of individual taxpayer compliance. Income tax plays a strategic role as the primary source of financing for government expenditures in supporting national development. However, the level of taxpayer compliance in submitting Annual Tax Returns (SPT) continues to show a downward trend over time. This condition indicates a problem with compliance behavior influenced by various internal factors within taxpayers. Therefore, government efforts are needed to increase tax awareness, expand tax knowledge, and strengthen tax morale among the public. This study uses a quantitative descriptive approach with a random sampling technique. The research sample consisted of 30 individual taxpayers registered at the Kediri Pratama Tax Service Office (KPP Pratama). Data were analyzed using descriptive statistics, classical assumption tests, and hypothesis testing with the help of SPSS software. The results show that tax awareness, tax knowledge, and tax morale have a positive and significant effect on taxpayer compliance, both partially and simultaneously.

This study aims to determine the extent to which motivation and work discipline affect employee productivity at CV. Langgeng Jaya. The study uses a quantitative descriptive approach with data collection techniques through distributing questionnaires. The study population includes all 80 employees of CV. Langgeng Jaya, with a sampling technique using Saturated Sampling. Data analysis was carried out through Multiple Linear Regression Tests and Hypothesis Tests with the help of the SPSS 27 program. The results of the study indicate that motivation has a significant influence on employee productivity partially, while work discipline does not have a significant influence. However, simultaneously, motivation and work discipline have been proven to have a significant influence on employee productivity. Therefore, CV. Langgeng Jaya is expected to prioritize increasing employee motivation through targeted programs and conducting evaluations and coaching on work discipline aspects, so that both factors can support each other in increasing overall productivity. This aims so that both factors can support each other in increasing overall employee productivity, creating a more productive work environment, and improving company performance in the long term.

The production sector at both the district and city levels is crucial for fostering structural change and boosting economic growth in specific areas. Still, many regions struggle with issues such as linking supply chains, readiness for technology, quality of labor, and efficient policies. This research intends to examine the strategies of the manufacturing sector at the district and city levels to enhance regional competitiveness and promote sustainable economic growth. The study utilizes a descriptive qualitative method based on a review of literature from academic journals, policy papers, and official statistics related to manufacturing progress. Results reveal that several important factors strongly affect regional manufacturing growth. These include the connection of local supply chains, industry strategies focused on the market, the implementation of digital and smart manufacturing methods, innovation encouraged by educational institutions and organizations, and the influence of local governments in developing an effective industrial policy atmosphere. Furthermore, creating designated industrial areas and managing operations efficiently significantly helps attract investments and boost the manufacturing output of regions. The research concludes that a cohesive and tailored manufacturing strategy for each region is vital for improving local productivity, generating jobs, and enhancing economic stability at both district and city scales.

Generation Z, growing up in the digital era, faces various challenges in social, emotional, and academic adjustment in the school environment. This study aims to determine the effectiveness of individual planning services in improving the adjustment abilities of Generation Z students. A qualitative approach was used with a literature review from the past five years. The results of the study indicate that the use of digital technology to support students' personal development can help them better understand themselves, set goals, and plan adaptive steps. This service also plays a role in providing support and early intervention, which helps counselors shift from a reactive approach to a more proactive one. The findings of this study underscore the importance of changing the role of counselors, from being responsive to being more proactive and preventative, by integrating personal and technological approaches in the mentoring process. Therefore, guidance and counseling teachers are advised to design services that are more structured, participatory, and relevant to the unique characteristics of Generation Z. This will ensure that the services provided are more effective in helping students adjust to the school environment.