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This study aims to identify the inhibiting and supporting factors in the implementation of academic supervision by school principals using a SWOT analysis approach based on a literature review. Through a systematic literature review of various research sources related to academic supervision and communication in educational management, it was found that strengths such as principal competence, structured supervision with effective communication between principals and teachers, and facility support are the main assets for successful supervision. Meanwhile, weaknesses such as time constraints, limited resources, and a lack of innovation in supervision and communication approaches remain challenges. Opportunities arise from supportive education policies, technological advances that can strengthen internal communication, and the role of active learning communities in sharing information and collaboration. However, threats such as dynamic policy changes and resistance to change require adaptive supervision strategies, open communication, and collaboration in order to optimize academic supervision. The results of this study provide an overview of strategies for school principals and policy makers to optimize academic supervision through effective communication approaches in order to improve teacher professionalism and the quality of learning in schools.

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.

This study aims to examine the implementation of librarians' personal competencies within the framework of the 4B concept (Beauty, Brain, Behaviour, Brave) at the Regional Library of Tulungagung Regency. The 4B concept was initially popularized in the pageant world but has since evolved into an approach applicable to service-oriented professions, including librarianship. This research employs a descriptive qualitative approach, using in-depth interviews with three informants: the Head of the Library and Archives Service and two female librarians who also serve as division heads. The findings indicate that each element of the 4B concept is evidently manifested in the personal competencies of female librarians. The beauty aspect reflects not only physical appearance but also personal integrity and efforts to create an appealing service environment. Brain is demonstrated through mastery of knowledge and librarianship skills. Behaviour is reflected in professional attitudes, empathy, and work ethics in service interactions. Meanwhile, brave is embodied in the courage of female librarians to take on strategic roles, lead innovations, and face challenges in the public sphere. These findings reinforce the perspective that female librarians possess capabilities equal to their male counterparts in terms of professionalism and play an active role in challenging gender stereotypes in the library environment. This research contributes to the development of a humanistic and gender-equality-based librarian competency model.

This study aims to analyze the implementation of the Unit Dose Drugs Dispensing Sistem (UDDDS) based on the SERVQUAL theory at the Inpatient Pharmacy Installation of RS “X”. The research method used a quantitative design with SERVQUAL questionnaires given to pharmacists and nurses, supplemented by in-depth interviews to explore perceptions of the UDDDS implementation. Data analysis was conducted using univariate, bivariate, and multivariate methods. The results of the study indicate that all SERVQUAL dimensions significantly influence the quality of UDDDS services. Based on multiple linear regression analysis, the dimension of Assurance had the most dominant influence on service quality, with a B value of 8.464 and a contribution of 35%. This was followed by Empathy (B = 7.475, 31%), Tangibles (B = 7.547, 28%), Responsiveness (B = 4.847, 20%), and Reliability (B = 3.475, 16%). These findings suggest that the Assurance dimension, which includes trust and confidence in healthcare professionals, plays a crucial role in improving service quality at the Inpatient Pharmacy Installation. Overall, the findings indicate a significant relationship between the implementation of UDDDS and improvements in hospital service quality, particularly in terms of timely medication administration, reduced medication returns, and increased healthcare worker satisfaction. The reduction in medication returns reflects the efficiency of the drug distribution sistem, while the increased satisfaction of healthcare workers shows that UDDDS contributes to better service quality. These findings emphasize the importance of strengthening the Assurance dimension through improving the competence, ethics, and professionalism of healthcare workers. Additionally, integrating UDDDS into the hospital's quality indicators is essential for establishing a sustainable quality culture. This will support the overall improvement of service quality at the hospital.

The role of the Regional People's Representative Council (DPRD) Secretariat is crucial in supporting the effective supervision function of the DPRD as a pillar of good governance. However, at the Cilegon City DPRD Secretariat, this role faces significant constraints due to a policy of assigning staff to assist in work visits that is not competency-based, which risks weakening local government accountability. This research aims to analyze the facilitation role of the Cilegon City DPRD Secretariat, identify the constraints arising from the removal of expert supervision staff, and formulate optimization strategies to strengthen the institution's role. This study uses a qualitative descriptive method, with data collected through in-depth interviews with key informants within the Secretariat, observation, and document analysis. The research findings indicate that (1) the Secretariat's role has been degraded to be administrative rather than substantive; (2) the main constraint stems from a staff assignment system that ignores competence, which leads to a decline in the quality of supervision reports; and (3) there is an urgent need to reform the human resource management (HRM) system. It is concluded that the optimization of the Secretariat's role can only be achieved by reforming the staff assignment policy and implementing structured competency development programs to restore professionalism and effective support for the DPRD's supervision function. Therefore, this research recommends three strategic steps: in the short term, revising the staff assignment policy to prioritize competence; in the medium term, developing and implementing clear Competency-Based HRM Guidelines; and in the long term, organizing continuous functional training programs to enhance staff capacity in professionally and effectively supporting the DPRD's supervision function.

The knowledge and acceptance of nurses toward patients with HIV/AIDS (PLHIV) play a crucial role in improving the quality of nursing care. A lack of knowledge and insufficient understanding can lead to poor care quality and health outcomes for PLHIV patients. This study aims to analyze the relationship between nurses' knowledge level and stigma toward PLHIV. This study used a correlational analytic design with a cross-sectional approach, where data were collected from 63 respondents, consisting of nurses working in hospitals, specifically in the PLHIV wards. Data were analyzed using the Chi-Square test to examine the relationship between the variables of nurses' knowledge and stigma toward PLHIV. The results showed that 63.5% of nurses had adequate knowledge about HIV/AIDS, while 14.3% had insufficient knowledge. The majority of nurses working in PLHIV wards demonstrated sufficient understanding, which could potentially influence their acceptance attitude toward patients. Statistical analysis revealed a significant relationship between nurses' knowledge level and stigma toward PLHIV (p < 0.05). This highlights the importance of improving nurses' competence through continuous training and education to reduce stigma and enhance professionalism in providing care to PLHIV patients. This study is expected to serve as a basis for the development of educational and training programs for nurses to improve their understanding of HIV/AIDS and minimize stigma toward PLHIV.

This study examines the relationship between teacher competence based on 2 Timothy 2:2 and learning effectiveness in junior high schools in Ransiki District, South Manokwari. This research uses quantitative method with data collection through questionnaires filled out by 49 teachers. The results showed a significant correlation between teacher competence and learning effectiveness (r = 0.713, p < 0.05). Teacher competence, especially in the use of technology, plays an important role in improving the effectiveness of the learning process. This research confirms the importance of teachers' moral values and professionalism in improving the quality of education.

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

This study examines the effectiveness of education and training programs in improving employee performance and identifies the factors influencing training outcomes at the Personnel and Human Resources Development Agency (BKPSDM) of Southwest Papua Province. A qualitative descriptive approach was employed, utilizing interviews, observations, and documentation, with key informants including the Head of BKPSDM. Data were analyzed using the interactive model of Miles et al. (2014), encompassing data condensation, data display, and conclusion drawing. Findings reveal that education and training programs at BKPSDM significantly enhanced employee performance, as evidenced by improved timeliness in task completion, increased knowledge, skills, and expertise, and notable positive changes in employee behavior and attitudes. Training outcomes were also reflected in improved workplace discipline and greater responsibility among civil servants. Evaluation of program effectiveness employed five levels: participant reaction, learning achievement, behavioral change, organizational impact, and cost-effectiveness, all of which indicated favorable results. Factors influencing training effectiveness included the relevance of training materials to employee roles, appropriate scheduling that minimized work disruption, the use of clear and supportive training methods, and the competence of instructors in delivering material effectively. These findings demonstrate that well-planned and well-delivered training programs can strengthen the capacity and professionalism of civil servants, enabling them to better fulfill governmental and developmental responsibilities while supporting overall organizational performance improvement. In addition, the study highlights the importance of continuous monitoring and feedback throughout the training process to ensure sustained improvements in employee performance. It suggests that the involvement of employees in the design and planning stages of training programs can enhance the relevance and applicability of the content, fostering greater engagement and retention of knowledge.

In the digital era, teachers must not only master technology but also develop strong strong information literacy to support thoughtful, responsible, and contextually relevant pedagogical practices. This study aims to identify comprehensive strategies to enhance teachers’ information literacy as part of their professional development. Using a Systematic Literature Review (SLR), ten empirical studies published within the past five years were selected from Scopus, Web of Science, and Google Scholar, employing the PRISMA protocol and Boolean search techniques. Thematic analysis revealed five key strategies: integrating digital media into teaching, providing professional development programs, fostering collaborative learning communities, promoting innovative and reflective information use, and strengthening policy support. These strategies collectively foster teachers’ ability to think reflectively, act responsibly in information use, and apply contextually grounded pedagogical approaches in their classrooms. The study concludes that improving teachers’ information literacy requires a multidimensional approach that combines pedagogical innovation, continuous digital training, and institutional backing. The proposed framework offers practical insights for schools, policymakers, and teacher educators in designing adaptive, sustainable, and context-sensitive models for teacher professional growth in the digital age.

This study aims to investigate the influence of workload, competence, and red flags on auditors' ability to detect financial statement fraud. Fraud detection is a crucial aspect of the audit process, especially amidst increasing business complexity and pressure on the integrity of financial reporting. This study was conducted on 104 external auditors working at 12 Public Accounting Firms (KAP) operating in the Bekasi area. Respondents were selected using a purposive sampling technique, namely selecting samples based on certain criteria relevant to the research objectives. Data collection was carried out by distributing questionnaires compiled based on research variable indicators, then analyzed using hypothesis testing with the help of SPSS Statistics software version 26. The results of the analysis indicate that partially, the variables of workload and red flags have a negative influence on auditors' ability to detect financial statement fraud. This indicates that auditors with high workloads or who do not accurately identify red flags have a lower tendency to detect fraud. Conversely, auditor competence shows a significant positive influence on fraud detection ability. Auditors who have adequate knowledge, skills, and experience tend to be more capable of identifying and analyzing indications of fraud in financial statements. Simultaneously, the three independent variables—workload, competence, and red flags—significantly influence auditors' ability to detect financial statement fraud. This finding underscores the importance of managing auditor workload, improving competence through ongoing training, and developing a thorough understanding of red flag indicators to enhance audit effectiveness and financial statement quality. This research is expected to contribute to the development of audit practices and the enhancement of auditor professionalism in Indonesia.

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

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

The purpose of this study was to determine the care skills of nurses. In carrying out their profession, care is required to improve skills which is a process that leads to professionalism. The process begins with the perception of nurses in seeing conditions and solving problems, one of which is carrying out the application of nursing care to clients. The application of nursing care provided by nurses cannot be separated from spiritual aspects which are an integral part of the nurse's interaction with clients. Nurses together with special spiritual officers in the hospital try to help meet the spiritual needs of clients as part of the client's overall needs, among others by facilitating the fulfillment of these client needs, even though nurses and clients do not have the same beliefs and religions. In the application of spiritual nursing care is influenced by several factors, namely intellectual skills where the nurse's intellect will be very influential in the application of care. With data collection methods, namely observation, documentation and questionnaires. The population and sample are Samples In this study, the sampling technique used was purposive sampling, namely the sample taken was 50 nurses who served in four rooms of the Inpatient Hospital Labuang Baji Makassar.

This study focuses on analyzing the factors influencing auditor switching in telecommunications companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period, by examining the variables of management turnover, audit committee, financial distress, auditor reputation, and audit fees. The study was conducted using a quantitative approach utilizing secondary data in the form of annual financial reports. The sample size was determined using a purposive sampling technique for 55 companies. Auditor switching served as the dependent variable, measured by a dummy variable, while the other five variables served as independent variables. The analysis results indicate that none of the independent variables significantly influenced auditor switching decisions. This suggests that auditor switching decisions in companies are more influenced by strategic factors, such as the company's need to obtain audit services that better align with its business vision and auditor competency, which is considered capable of maintaining the credibility of financial reports. These findings emphasize the importance of a continuous relationship between auditors and clients as part of efforts to maintain the quality, consistency, and independence of the resulting audit. The practical implication of this study is that companies need to prioritize professionalism, audit quality, and long-term partnerships with auditors, rather than solely considering internal factors such as management structure or financial pressure. From a regulatory perspective, this research provides important input for strengthening regulations and oversight regarding audit quality and auditor independence, rather than solely focusing on auditor switching frequency. Thus, this study expands the literature on auditor switching dynamics and confirms that audit success is determined more by the quality of relationships and competence than by internal technical factors alone.

In the academic world, proper and efficient reference management is essential to ensure the quality and credibility of scientific writing. However, many lecturers and education practitioners, particularly early childhood education teachers, still encounter difficulties in managing references according to established academic standards such as APA and MLA citation styles. This challenge often hinders the process of academic writing and decreases the quality of scholarly outputs. To address this issue, a structured training program was conducted focusing on the use of Mendeley, a digital reference management tool designed to simplify citation and bibliography management automatically. The objective of this training was to enhance participants’ technical competence, digital literacy, and their ability to integrate Mendeley into the process of preparing scientific papers. The training activities were carried out using a series of steps, including needs assessment of participants, collaborative planning, hybrid training implementation (both online and offline), and continuous assistance through follow-up forums. Throughout the program, participants were guided step-by-step on how to install, use, and integrate Mendeley into word processing applications for academic writing. The results of the evaluation showed a significant increase in participants' knowledge and practical skills, with an N-Gain score of 0.70, which falls into the high effectiveness category. The training not only improved the quality of reference management in scientific papers but also promoted greater professionalism and academic accountability. Moreover, it supported the broader goal of integrating technology into educational development. Overall, this initiative is expected to encourage more systematic, efficient, and digitally literate practices in academic writing among educators, ultimately contributing to improved educational quality in higher education settings.

The increasing demands for teacher professionalism are not always accompanied by adequate welfare, especially in Islamic educational institutions. This study aims to describe the role of the madrasah principal’s entrepreneurial competence in improving teacher welfare at MAN 2 Kudus in the 2024/2025 academic year. Using a qualitative descriptive method, data were gathered through observations, interviews, and documentation, then analyzed using the Miles and Huberman interactive model. The study focuses on three aspects: the implementation of entrepreneurial competence, supporting and inhibiting factors, and the outcomes achieved. The findings show that the principal has demonstrated strong entrepreneurial competence, such as innovation, motivation, persistence, and the ability to manage school-based business units. Supporting factors include multiple income sources, high commitment from leadership and the school committee, and the professional status of most teachers. Inhibiting factors involve teacher workload, limitations on government education funds (BOS), and the underperformance of school businesses. Despite challenges, the entrepreneurial competence of the principal has positively impacted teacher welfare in economic, professional, and psychological aspects.

This community service activity was organized by a team of lecturers from the Department of S1 Accounting, Gorontalo State University in 2024 in Botutunuo Village, Kabila Bone District, Bone Bolango Regency, Gorontalo Province as a form of implementation of the Tri Dharma of Higher Education. This coastal village, which is located in the Tomini Bay area and has tourism potential, faces obstacles in the management of culinary businesses owned by the local community. The main problem of partners is low professionalism in business management and suboptimal bookkeeping administration. This activity aims to increase the knowledge and ability of MSME actors in implementing cost accounting for controlling and reporting production costs. The program is carried out in four stages: location survey, material socialization, technical assistance in calculating the cost of production, and monitoring and evaluation of implementation results. The results of the service showed that 75% of the participants understood the material well and welcomed the sustainability of the mentoring. This activity makes a positive contribution to improving the competence of culinary business actors in coastal tourism areas through the application of cost accounting.   

This research was conducted with the aim of evaluating the extent of the professionalism of the apparatus within the Central Bangka Regency Government by examining how performance affects it, as well as evaluating the extent to which competence, motivation, and organizational culture contribute to the achievement of the performance of Government Employees with Employment Agreements (PPPK). By applying a quantitative approach and explanatory research design, data was obtained through a survey of 191 respondents, then analyzed using multiple linear regression methods and simple linear regression. The results of the analysis show that the three independent variables simultaneously or separately have a significant influence on employee performance, where organizational culture emerges as the most dominant factor. In addition, performance has been proven to make a positive and significant contribution to the formation of apparatus professionalism. These findings confirm that the level of professionalism cannot be separated from the work performance displayed, which is substantially determined by individual abilities, motivational drive, as well as the collective values that live in the organization's culture. Based on these results, the policy recommendations that can be drawn highlight the urgency to strengthen the organizational culture based on the core values of the State Civil Apparatus, encourage the development of competencies in accordance with the needs of the position, and reorganize the incentive system and performance evaluation to build a more professional and responsible bureaucracy.

Islamic Religious Education teachers play a strategic role not only in transmitting religious knowledge but also in shaping the moral and spiritual character of students. However, challenges such as limited competence and inadequate professional development hinder the improvement of learning quality. This study aims to analyze the competence of PAI teachers and the quality of student learning, describe efforts made to develop teacher professionalism to improve learning quality, and  identify supporting and inhibiting factors in these development efforts. This research used a qualitative descriptive approach with data collection techniques including observation, interviews, and documentation. The results showed that PAI teachers at SMK Takhassus Al-Qur’an Mojotengah had fulfilled pedagogical, professional, personality, and social competencies. The school made efforts to improve teacher professionalism through supervision, MGMP, digital-based learning innovation, and internal collaboration. Supporting factors included adequate learning infrastructure and teacher enthusiasm, while inhibiting factors included distractions from student mobile phone use and teacher administrative burdens. These findings highlight the importance of continuous training, policy reinforcement, and digital literacy to support sustainable professional development.