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This study aims to analyze the influence of auditor experience, independence, professional skepticism, time pressure, and red flags on the auditor's ability to detect financial statement fraud in the Public Accounting Firm (KAP) in the South Tangerang region. Data was collected through the distribution of questionnaires using the purposive sampling method, with a sample of 45 auditors from four KAPs. Data analysis was carried out using multiple linear regression with the help of SPSS software version 21 and Microsoft Excel 2021. The results showed that professional skepticism had a significant negative effect on the auditor's ability to detect fraud. On the contrary, auditor experience and red flags have a significant positive influence on auditor ability. Meanwhile, independence and time pressure do not have a significant influence on the auditor's ability to detect financial statement fraud.

Strengthening teachers' professional competence is a key factor in improving education quality, particularly in implementing student-centered learning. This study aims to analyze efforts to enhance teachers' professional competence through the development of student-centered learning at SMK IPTEK Kota Tangerang Selatan. A qualitative approach with a case study method was used in this research. Data were collected through in-depth interviews with teachers and school policymakers, classroom observations, and document analysis related to lesson planning and evaluation. The findings indicate that strengthening teacher competencies through training, mentoring, and collaborative lesson planning significantly improves their ability to design and implement student-centered learning. This approach also enhances student engagement, critical thinking skills, and independence in the learning process. However, challenges in implementation were identified, including teacher readiness, limited resources, and adaptation to innovative teaching methods. Therefore, continuous teacher professional development, institutional support, and a collaborative learning environment are essential for optimizing the implementation of student-centered learning. Sustained teacher competency enhancement can contribute to improving vocational education quality and preparing students to meet the evolving demands of the workforce.

This study aims to determine the influence that can occur between: (1) Independence on Audit Quality, (2) Competence on Audit Quality, (3) Ethics on Audit Quality, (4) Professionalism on Audit Quality, (5) Work Environment on Audit Quality. The sample used in this study is external auditors who work in 7 Public Accounting Firms in the Jakarta Area. The number of respondents in this study was 78 respondents. The sampling technique used in this study is purposive sampling which is one of the techniques in  the non-probability sampling group. The data collection method used in this study uses a questionnaire method. The design used in this study is hypothesis testing using SPSS statistical version 27. The results of this study show that (1) independence has a positive effect on audit quality, (2) competence has a positive effect on audit quality, (3) ethics has a positive effect on audit quality, (4) professionalism has a positive effect on audit quality, (5) work environment has a positive effect on audit quality.

Penelitian ini mengeksplorasi pentingnya keterampilan komunikasi apoteker dalam membangun kepercayaan dan loyalitas pasien di Papua Selatan, dengan fokus pada Apotek Shan Farma di Merauke. Temuan awal menunjukkan bahwa faktor budaya, seperti tingkat kepercayaan dan budaya kesehatan di Papua, memengaruhi efektivitas komunikasi apoteker sehingga tidak optimal dalam pelayanan. Pendekatan kualitatif dengan studi fenomenologi digunakan, melibatkan wawancara mendalam dengan apoteker di Apotek Shan Farma Merauke dan observasi partisipatif. Analisis tematik digunakan untuk menggali pola, tema, dan makna dari data kualitatif, dengan mengacu pada temuan dari studi literatur dalam jurnal "Pengaruh Keterampilan Komunikasi Apoteker di Banyumas Terhadap Tingkat Kepercayaan dan Loyalitas Masyarakat Batur". Tujuan pembahasan ini adalah untuk memberikan pemahaman yang lebih mendalam tentang pentingnya keterampilan komunikasi apoteker dalam konteks budaya yang berbeda dan membuat pelayanan yang optimal, dengan fokus pada Papua Selatan. Hasilnya diharapkan dapat menjadi dasar untuk pengembangan kebijakan yang lebih efektif dalam meningkatkan kesehatan masyarakat. 

In this study, one of the problems is the lack of understanding of employees in carrying out their duties, this is due to the lack of training and competency development, periodic evaluations, and lack of supervision from leaders, resulting in ineffectiveness in public services provided to the community. This study aims to determine the effect of work Professionalism On The Quality Of Public Services In Gunungsindur District Office. This study uses the theory of factors that support work professionalism (Kurniawan:2005), namely Apparatus Ability, Experience, Loyalty, Performance, Punctuality. And the theory of public service quality categories (Parasuraman:2011) namely Tangible, Reliability, Responsiveness, Assurance, Empathy. The method used in this study is a quantitative method with an associative research type. Data collection techniques in this study with observation, documentation, and questionnaires. This study uses a sampling technique using purposive sampling with a total of 99 respondents. The data analysis techniques used are validity test, reliability test, normality test, simple linear regression analysis, determination coefficient, correlation coefficient, hypothesis test (t test). The results of this study explain that there is an Influence of Work Professionalism on the Quality of Public Services in Gunungsindur District Office, this is obtained from the results of the hypothesis test which has a t count value of 9,161 which is greater than the t table value of 1.660 and has a significant level of 0.000 less than 0.05.

Plagiarism has become a significant issue in both academic and professional contexts, raising questions about intellectual integrity and ethics. This article aims to explore various aspects of plagiarism, including definitions, types, and its impact on scholarly and industry communities. The research methodology involves a comprehensive literature review and analysis of case studies to illustrate the prevalence and motivations behind plagiaristic behaviors. The findings indicate that acts of plagiarism not only harm the individuals involved but also undermine trust and the values of honesty within the academic and professional communities at large. This study also highlights efforts to prevent plagiarism and the importance of ethics education in promoting dignified and respectful writing practices.  

The code of ethics for Christian Religious Education (PAK) teachers plays an important role in increasing teacher professionalism in Indonesia. In the educational context, professionalism does not only include teaching skills, but also the moral and ethical attitudes that must be applied in carrying out their duties. Codes of ethics provide guidelines for teachers to act in accordance with established standards, which include responsibilities towards students, society and educational institutions. This research aims to analyze how the application of a code of ethics in the practice of Christian religious education can contribute to the development of teacher professionalism, as well as its impact on the quality of learning and the formation of student character. Based on a literature review, it was found that consistent application of a code of ethics helps teachers to maintain their integrity, improve relationships with students, and set a good example in everyday life. Therefore, increasing understanding and implementing a good code of ethics is very necessary to realize quality education that is beneficial for students' spiritual and moral development.

Professional competence is the ability that a teacher must have in carrying out his duties. In this day and age, teachers must have a variety of competencies related to teaching in order to increase students' interest in learning. Students are not active and are not quick to catch onsubject matter quickly becomes a big problem if PAK teachers do not have professional competence..For this reason, in the current digital era, teachers in schools need professional competence in achieving effective and efficient learning outcomes. This article uses descriptive qualitative research methods using various literature. The aim of this research is to describeprofessional competence that teachers must have. In conclusion, in order to succeed in learning activities in the digital era, teachers must have professional competence as one solution in facing learning challenges in the digital era.

In increasingly advanced digital era, the professionalism of Christian Religious Education (CRE) teachers has become extremely important. CRE teachers must not only possess strong academic abilities but also be prepared to face new challenges in the implementation of technology in the teaching and learning process. The Society 5.0 era demands integration between the virtual and real worlds, where advancements in information and communication technology have transformed the way education is delivered, including in CRE practices. The professionalism of CRE teachers in this era is determined by their mastery of 21st-century competencies, which include critical thinking, creativity, innovation, collaboration, and digital literacy. Therefore, CRE teachers must be able to develop innovative and engaging learning materials. This can be achieved by utilizing video tutorials, virtual simulations, and technology-based interactive games to enhance student engagement and the quality of learning. Thus, strengthening the professionalism of CRE teachers not only focuses on academic aspects but also on the application of Christian ethical values within a dynamic and digital learning environment.

This study investigates the use of administrative ethics to increase the professionalism of public services in the West Sumatra Provincial Government Social Service. Data was collected through in-depth interviews with stakeholders and surveys of staff and service users using mixed methods (qualitative and quantitative). Research shows that the application of administrative ethics principles such as transparency, accountability and fairness significantly increases the professionalism of the apparatus and the quality of public services. Integrity, public trust, and operational efficiency of agencies can be strengthened by a strong ethical culture. In addition, this research found that continuous training, improving operational standards, and the use of information technology can help overcome problems such as employees' lack of understanding of administrative ethics and weaknesses in supervisory systems. Policy recommendations are made to encourage public services that are more responsive, professional and in line with community expectations.  

The issue of nazir waqf, which is still traditional-consumptive due to lack of knowledge about waqf and poor human resources, is one of the obstacles in the implementation of waqf legislation. The problem of naziran will be discussed in this article, along with its definition, tupoksi, professional nazir standards, challenges, and solutions. The findings of this study lead to the conclusion that morality, management, and business, along with other additional information and insights, are necessary for professional nazirs. Professional Nazirs also need to have human skills, technical abilities, and interpersonal skills. Other challenges include expertise, coaching, recruitment, incentives, competencies, and supervision. In addition, the paradigm shift and the existence of Nazir are some of the solutions that can be applied, such as associations, the establishment of Nazir schools, and the improvement of Nazir welfare. The guidance and supervision of Nazir Waqf is carried out by the Minister and the Indonesian Waqf Board, with the aim of improving professionalism and ethics in the management of waqf. Improving the quality of professional nazir is expected to have an impact on increasing the productivity of waqf assets, increasing public trust, and making a real contribution to economic and social development.

The Code of Ethics is very important for the professionalism of an PAK teacher in carrying out the learning process and advancing the world of education. The quality of a student in the world of education is very dependent on the quality of a teacher. Therefore, a PAK teacher who is professional should have competence in accordance with national education standards so that he can carry out his duties and roles with good competency standards, which results in students becoming knowledgeale human beings and possessing skills. Not only that, before educating a PAK teacher, he must be equipped with the values of truth that are in accordance with god’s word. Being a teacher is not only as a teacher but as a guide for the character of students to become characters that are pleasing to the lord jesus. A PAK teacher before educating is able to study the teachers code of ethics well according to a Biblical perspective. If an PAK teacher can master and understand the correct code of ethics then in every teaching and guidance that is done to students it can run according to the truth of God’s Word.

This study discusses the influence of independence, work experience, professional ethics, and leadership style on auditor performance. The background of the study shows the importance of the role of auditors in ensuring transparent and reliable financial reports. Using a descriptive-based literature study method, this study processes secondary data from various journals. The results show that independence, work experience, and professional ethics have been proven to improve auditor performance so that they can also improve audit quality and public trust, while transformational leadership style encourages team motivation and collaboration. Research recommendations include strengthening independence policies, ongoing training, consistent application of professional ethics, and leadership that supports auditor development.

As a result of the analysis carried out, it can be concluded that the personality and professional behavior of educators at the As-Sulthon Mersam – Batang Hari Islamic Boarding School have a significant influence on the effectiveness of education at the Islamic boarding school. Warrior Personality Influences Professional Behavior The personality of educators in Islamic boarding schools, which tend to vary between extrovert and introvert, plays an important role in determining their leadership style and interactions with students and colleagues. Overall, developing the personality and professional behavior of educators must be a priority to create a conducive educational environment, improve the quality of learning, and encourage the progress of students at the As-Sulthon Mersam – Batang Hari Islamic Boarding School.

Discipline is one of the parts included in the implementation of the Indonesian student profile. To create a golden and superior Indonesia, of course the nation's children as the next generation must be equipped as well as possible, including in terms of education. Student discipline has experienced a decline, both discipline at home, discipline at school, and especially discipline in the community. Many school children often go to school late, are often reckless on the street, often wander around at night, rarely pray, and have other bad behavior. This shows that student ethics and discipline have experienced a significant decline, which if left unchecked will definitely hinder the realization of a golden and superior Indonesia. That is why as an educator, a PAK teacher must be able to guide the nation's future young generation to live ethically and disciplined lives. With the ethics and professionalism possessed by PAK teachers, it is hoped that more and more students will live disciplined and civilized lives.  

Misconduct is an act that violates applicable legal provisions and contravenes professional norms. In the context of banking, violations of financial discipline and professional standards can have a serious impact on the financial stability and reputation of the institution. This research analyzes violations of financial discipline law committed by employees in lending at Bank BRI, based on a case study of Decision No. 10/G/2013/PHI/PN.KPG. These violations included non-compliance with lending procedures, abuse of authority, and violation of professional ethical standards set by the bank. This research uses a normative juridical approach, which focuses on the study of applicable legal norms through the analysis of legal documents and related literature. In its decision, the panel of judges considered evidence and witness testimony that showed negligence and non-compliance by the Account Officer. The implementation of sanctions for these violations is expected to provide a deterrent effect and improve compliance with financial discipline and professional standards. The study also identifies the steps taken by Bank BRI to improve its supervisory system and training for employees to prevent the recurrence of similar violations in the future. This study makes an important contribution to understanding the dynamics of financial discipline law violations in the banking sector and the remedial measures that need to be taken.

Business ethics education plays a crucial role in shaping the professionalism of accounting students, particularly in addressing ethical challenges in the globalization era. This study aims to analyze the impact of business ethics education on the development of professional attitudes among accounting students at the University of Surabaya. Using a descriptive qualitative method, data were collected from 100 respondents who had completed a business ethics course. The findings indicate that business ethics education significantly helps students understand the principles of transparency, accountability, and integrity, despite challenges such as limited in-depth understanding and social pressures from their environment. These results underscore the importance of strengthening applied business ethics curricula and institutional support to enhance student professionalism.

This study aims to explore the development of teacher professionalism through Classroom Observation and Lesson Study at SMP Negeri 12 Bandung. This approach involves collaboration between school principals, supervisors, and teachers in designing more effective teaching strategies. The process encompasses planning, implementation, reflection, and sustainability stages. The findings reveal that these methods enhance student participation, improve teaching quality, and foster a collaborative work culture among teachers. Lesson Study also benefits the development of teachers' innovative skills, supports project-based learning, and enhances documentation of best practices through the Merdeka MengajarPlatform. By integrating Classroom Observation and Lesson Study, SMP Negeri 12 Bandung has successfully established a sustainable model for teacher professional development.

This research analyzes the professionalism of secretaries in PT Bulog by examining their attitudes, skills, and competencies in fulfilling their roles. It explores how corporate culture influences secretarial professionalism, strategies for addressing workplace challenges, and the impact of ethical practices and personal values on work quality. Data was collected qualitatively through interviews, observations, and documentation. Results reveal that professionalism encompasses effective communication, time management, technological adeptness, and ethical conduct. Additionally, corporate culture significantly shapes secretaries' work attitudes and behaviors. To address challenges, secretaries adopt strategies like continuous learning and adaptability. This research highlights the importance of corporate culture, ethics, and ongoing skill enhancement in maintaining high standards of professionalism.

The role of the madrasa head as supervisor has been to try to support teacher professionalism through planning supervision programs, implementing and following up on the results of supervision evaluations, but up to now there are still teachers who do not understand the tasks that must be fulfilled by a teacher. This research aims (1) to determine the role of the madrasa head in improving the professionalism of teachers at MTSN 2 Medan, (2) to determine the implementation of the role of the madrasa head in improving the professionalism of teachers at MTSN 2 Medan. This research uses a qualitative approach with the case study method. There were 3 informants in this research, namely the Head of Madrasah, Deputy Head of Madrasah I, Head of Administration and also Teachers. Data collection techniques use observation, interviews and documentation. Data validity techniques use triangulation. The research results in this study are the role of the Madrasah Head at MTsN 2, through a clear vision, inclusive approach, comprehensive professional development program, use of data in decision making, and prioritization of student welfare, has succeeded in creating a school environment that is conducive to improving quality. education and teacher professionalism. The innovations carried out by the Madrasa Head at MTsN 2 have succeeded in improving the professionalism of teachers and staff, as well as the overall quality of education.