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Corruption can be defined as bad habitual behavior and is a common phenomenon in society. This concern arises because the perpetrators of corruption exist in both government and private organizations and may also involve leaders of organizations who are role models for the younger generation. One of the efforts to reduce the increase in corruption cases is to focus on the legal aspect. However, there have not been many preventive efforts through education that have the potential to eradicate the "culture of corruption". Anti-corruption education is a preventive effort to increase self-awareness and integrity in the face of corrupt practices. The purpose of this study is to determine whether anti-corruption education can develop students' sensitivity and awareness of corruption issues. The research method is to combine collective self-reflective action research with student-centered learning, conducted in small groups, and realized through critical reflective actions of group members as individuals, and measure the learning outcomes. The participants in this study amounted to 25 students in one class. The results obtained show that students are able to identify corrupt practices based on individual and collective experiences. Documented student corruption includes cheating, tardiness and fraud. Participants were also able to identify the impact of corrupt practices on individuals and (groups). Participants realized that corruption can create a "domino effect" of corrupt behavior over time. At the reflection stage, participants revealed the existence of integrity values in the form of honesty, responsibility, consistency of attitudes and behavior, and religious values that are believed to prevent corrupt practices. Activities carried out in the form of socialization as a form of change in the management of student organizations that are clean and anti-corruption.

Leadership is one description of an institution as a process of influencing other people in a certain scope to work together in a productive way and in pleasant conditions. (Tappen, 1995 in Sitorus and Panjaitan, 2011). As a leader you should be able to create an atmosphere work that creates a new and innovative atmosphere for its staff in achieving goals to be better and obtain higher results than before. It is described that an effective leader is considered to be a person who can read situations and conditions and is able to overcome problems with responsibility and integrity and has good ethics (Muninjaya, 2004). Innovative work behavior is the creation, introduction and implementation of new ideas or ideas in work, either as a group or organization in an effort to improve performance in an organization (Jansen, 2000). As explained above, assistance is needed for business actors or employees who are willing to become respondents to take part in Democratic Leadership Training carried out by researchers. The output target achieved from this research is the production of scientific publications in national journals with ISSN.

This study aims to analyze the effectiveness of the Village Integrity Zone Development Approach (ZiDes) in improving village financial governance in Cialam Jaya Village, Konda District, South Konawe Regency. The ZiDes approach is an effort to strengthen transparency, accountability and public participation in financial management. The research method uses surveys, interviews and document analysis to measure the impact of ZiDes implementation on village financial governance. The results of the study show that the ZiDes Approach has succeeded in increasing transparency in presenting village financial information. The village community and village officials are actively involved in the decision-making process related to the village budget

Companies in the raw goods sector have an important role for Indonesia, because they are one of the sectors that can revive the economy in Indonesia after the Covid-19 case. Several companies listed on the Indonesia Stock Exchange in preparing and presenting their financial reports do not apply financial report integrity so that the information contained therein is invalid and is certainly an act of manipulating financial reports. Therefore, financial reports must be prepared and presented in accordance with conditions that reflect what is happening in a company or have integrity so that later the information contained in them can become a reference for users of financial reports. The purpose of this research is to determine the influence of Good Corporate Governance and changing auditors on the integrity of financial reports. The company objects are raw goods sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period with a sample size of 104 companies. The software used is Eviews 12.

The potential of tourism objects and tourist attractions in Indonesia is an invaluable gift where high biodiversity, uniqueness and authenticity of traditional culture, natural beauty, and historical and cultural heritage. This is considered to direct the management of all resources in such a way that economic, social and aesthetic needs can be met while maintaining cultural integrity, important ecological processes, biodiversity and life support systems. (Nelson, 1993:28). Ismayanti (2010: 22) says that the benefits derived from the development of the tourism industry will be felt by stakeholders consisting of local governments, the business world and the community as tourists and as hosts, each related party has roles in running the wheels of industry. The structure of the layers of the soil and the unique natural panorama are very good places to be visited by researchers, tourists and nature lovers.

Drug storage is one of the security activities for drugs that have been received. Storage of drugs in pharmacy installations is part of the integrity or feasibility of drugs before they are given to patients. Because errors in drug storage can make the dose or potency of the drug decrease and cause losses to the hospital. This research includes non-experimental research in the form of quantitative descriptive research conducted by observation and interviews related to the process of storing pharmaceutical preparations through an evaluation based on the Minister of Health of the Republic of Indonesia No. 72 of 2016, and the Director General of Binfar in 2010 and analysis of drug storage indicators. The average result of conformity to the Permenkes is 86%, the average is obtained from 70% storage requirements, 100% storage components, 100% storage systems, 80% storage methods and 80% storage equipment. The average result of conformity at the Director General of Binfar is 93%, the average is obtained from the spatial arrangement of 100%, preparation of 100% drug stock and 80% storage facilities. And the average results of storage indicators are 40%, with a TOR value of 5,1 times a year, warehouse arrangement is based on FIFO/FEFO, the percentage of expired/damaged drugs is 0.25%, and the percentage of empty drugs is 92%, the percentage of drugs dead by 0.04%. Based on the evaluation of the suitability of drug storage in the Pharmacy Warehouse of RSUD dr. Soekardjo, City of Tasikmalaya, it is necessary to increase the suitability of drug storage.

Education has a very important and fundamental role for the future generations of a nation and state. Critical reasoning skills are very important for students to have in learning. Based on the results of observations and interviews conducted with Yos Sudarso Indramayu Junior High School teachers, information was obtained that students were passive in participating in learning, this was evident in the low interest in asking questions, arguing, and taking initiative during learning. This research aims to offer CTL methods in order to create more interactive learning so that students can bring learning activities to life, analyze the material to see its integrity with their daily lives. This research uses a kunatitaif approach with the application of experiments. The subjects of this study were seventh grade students of SMP Yos Sudarso Indramayu. Data collection techniques using observation / observation and student learning outcomes test.

The issue of state borders is not only related to state borders but includes land borders, sea borders and air borders which related to economic problems which have an impact on cross-border illegal trade. One of the national borders that has been attracting attention is the border between Indonesia and East Timor. The problem so far has been the increase in illegal trade, particularly the smuggling of fuel oil (BBM). Considering that the problems that occur in the border area are quite complex, it is necessary to have cooperation between the Indonesian National Armed Forces and the East Timor Defense Force to tackle illegal trade that occurs in the Indonesian border area of Timor Leste. Law No. 4 of 2015, is one of the legal instruments that regulates cooperative relations between Indonesia and the Democratic Republic of Timor Leste, especially in the field of defense and security. The implementation of Law No. 4 of 2015 is by entering into an agreement to form a Joint Border Committee (JBC) institution between Indonesia and East Timor. Forms of cooperation from this committee consists of solid line of communication and coordination between the security forces of the two countries, carrying out joint patrols, improving facilities and infrastructure, efforts to strengthen the integrity of each country, building synergies with local governments in border areas, building cooperation in an effort to help reduce illicit business activities and border crossers through the narrow road which has a positive impact on the national stability of the two countries.

The background of this research is that the incentives given are not in accordance with the wishes of the employees. Inadequate amount of incentives given, sometimes the timing of the incentives is not in accordance with a predetermined date. organizational climate is still not optimal. Leaders are still not consistent in giving assignments. sometimes the tasks given by the leadership are far outside the employee's working hours. Employees face many job risks that are not taken into account the causes and consequences. employee job satisfaction has not been achieved, where there are still many employees who feel dissatisfied. Employee work discipline is still not optimal. not a few employees who come to work outside the hours that have been set. many employees are not yet committed to their work, service orientation is still not optimal. Employee integrity is still not optimal. Thus, the purpose of this study was to determine the effect of incentives, organizational climate and job satisfaction on the work commitment of UPTD employees at the Manonjaya Health Center, Tasikmalaya Regency. The research method is descriptive quantitative, with the results of incentive research tending to be good as well as job satisfaction tending to be good. However, incentives have no significant effect on the work commitment of UPTD Manonjaya Health Center employees. This means that if the provision of incentives is increased, it will not have a significant effect on employee work commitment. The smallest value of the respondent's response to the incentive variable is an indicator of social incentives, while the highest value is found in the non-material incentives indicator. Organizational climate tends to be good as well as job satisfaction tends to be good. Thus, organizational climate has a significant effect on the work commitment of UPTD Manonjaya Health Center employees. This means that if the organizational climate is improved, it will have an impact on increasing work commitment. The smallest value of the respondent's response to the organizational climate variable is an indicator of conflict, while the highest value is found in the indicator of warmth between employees. . Job satisfaction tends to be good as well as job satisfaction tends to be good. However, job satisfaction has no significant effect on the work commitment of UPTD Manonjaya Health Center employees. This means that if job satisfaction is increased, it will not have a significant impact on increasing work commitment. The smallest value of the respondent's response to the variable job satisfaction is an indicator of turnover, while the highest value is found in the indicator of responsibility. Providing incentives, organizational climate and job satisfaction affect the work commitment of UPTD Manonjaya Health Center employees. This means that if the provision of incentives, organizational climate and job satisfaction is increased then work commitment will also increase

Increasing the productivity of an agency's performance is inseparable from the quality of human resources (HR) who are reliable, professional and have high integrity. Increasing the competence or expertise of HR can support an increase in employee performance. Managing employee performance effectively is one of the key factors to improve the company's business performance. In this case, effective performance management includes the process of measuring employee performance objectively through a series of appropriate performance indicators. The problems that have been the inhibiting factors are 1) the process of determining the best employees still uses conventional methods, so errors often occur in evaluating employee performance, 2) there is no system or method that can quickly, precisely and accurately determine the best employees at CV Diana Cosmetics Bandung, so as to produce reports that are more organized, so that they can be used as a reference for future elections. Implementation of the Analytical Hierarchy Process (AHP) Method for Determining the Best Employees at CV. Diana Cosmetics Bandung is the right method to use so that the final result can be obtained by multiplying the priority criteria value with the priority value of the sub criteria according to the Employee value data, for example the value "0.17" in the discipline column row A results from "0.41" ( obtained from the sufficient value of employee A, the priority of the sub criteria is sufficient on discipline) multiplied by the priority of the disciplinary criteria "0.42".

This article examines the impact of Sufi practices on entrepreneurial success, with a specific focus on jeans entrepreneurs in Wonosobo Regency. This research employs a qualitative approach within the framework of ethical Sufism to understand how spiritual values influence business behavior. The study subjects include three entrepreneurs, with data collected through observation, in-depth interviews, and documentation. Descriptive analysis indicates that the continuity of worship practices, especially prayer, significantly contributes to the formation of resilient and integrity-driven entrepreneur characters. The findings confirm that entrepreneurs who are consistent in their worship practices tend to experience better business stability and growth. This study confirms that integrating Sufism into entrepreneurship not only enriches the personal dimension of entrepreneurs but also generates competitive advantages. These conclusions suggest the importance of considering spiritual factors in modern business development strategies.  

This activity is in the form of dissemination of leadership character for students of Franciscan Semarang Vocational School, in order to provide opportunities for individuals who wish to deepen their understanding of leadership and improve leadership skills. The goal in this community service is that participants are expected to be able to grow individual characters with leadership and high integrity, especially in organizational management. The method used in this training is in the form of lecture activities, question and answer sessions, case study discussions, by explaining the basic concepts of leadership, leadership styles, differences between leaders and bosses and how to make the right decisions. The results of the community service show the smooth running of the activities and the enthusiasm of the participants in participating in a series of activities and showing activeness by asking a number of questions during the discussion and question and answer sessions.

This journal examines the application of Islamic business ethics in selling crispy bread with the aim of analyzing the concept and its implementation. This research involves a case study on the business of selling sharia-based crispy bread. The results of the study show that the application of the principles of Islamic business ethics, such as honesty, integrity, and a balance between material and spiritual aspects, has a positive impact on the operations and finances of the business. Discussion of the research findings includes evaluating the successful implementation of Islamic business ethics, the challenges faced, and the long-term benefits of this implementation. This research contributes to Muslim entrepreneurs by providing an in-depth understanding of the importance of applying Islamic business ethics in selling crispy bread, as well as practical recommendations for achieving sustainable business success in the context of sharia.    

The application of good governance in public services in the district is expected to create a government system that is more responsive, accountable and oriented to the interests of the community. This study aims to determine the application of the principles of good governance in public services in the East Semarang District Office of Semarang City as well as to find out the supporting and inhibiting factors. The research method used is descriptive qualitative with data collection techniques through in-depth interviews with informants, namely the district head, service section head and service users. The results of the study show that the principles of accountability have been implemented through coordination, program outreach, effective communication, officer competence, commitment, honesty and democracy, the principles of transparency have been implemented through information disclosure and easy access to services, democratic principles have been implemented through the involvement of officers, accountability, integrity, following up on public complaints and a straightforward mechanism. The application of the principle of the Rule of Law is carried out by providing services to the public that are fair and do not discriminate, employees carry out their duties in accordance with existing rules. Factors supporting the implementation of good governance in the East Semarang District Office are effective communication; adequate resources; disposition shows honesty, commitment, and democracy; The bureaucratic structure is reflected in the program implementation mechanism according to the Standard Operating Procedure (SOP) and is easy to understand as stated in the program/policy guidelines and implementing organizational structure. The obstacles are the lack of understanding by the apparatus of the principles of Good Governance, inadequate facilities and lack of discipline by the apparatus during working hours and the lack of community participation.

This study aims to analyze the efficiency of sharia operations in the hotel industry by using sharia operational management approach in the check-in and check-out process. Operational efficiency is a key factor in the success of a hospitality business, and with the Islamic operational management approach, aspects of sharia are also integrated into operational processes.The research method used in this study is descriptive analysis by collecting data from various sources, including literature studies, field observations, and interviews with hotel managers who apply Islamic operational principles. The collected data was analyzed using a qualitative approach to gain deep insight into the operational efficiency of Sharia. The results of the analysis show that the application of sharia operational management in the check-in and check-out process can improve operational efficiency in the hotel industry. Some of the measures taken include the use of technology to speed up the check-in process, staff training in terms of friendly and efficient service in accordance with sharia principles, and the implementation of policies that promote integrity and transparency.In conclusion, the Islamic operational management approach can provide great benefits for the hotel industry in achieving operational efficiency. By paying attention to sharia aspects in the check-in and check-out process, the hotel can meet the needs of guests who want services that are in accordance with sharia values. In addition, the use of technology and proper staff training also play an important role in improving overall operational efficiency.

Elementary school students need to get character education strengthening through education in everyday life so they are able to practice character values, namely nationalist, religious, mutual cooperation, independence, and integrity values. There are phenomena that arise related to character violations which are quite worrying, for example acts of violence, violations of human rights (HAM), free sex, indiscipline, anarchism, corruption, theft, dishonesty, and so on. For this reason, we need a solution, one of which is strengthening character education based on local wisdom culture which is carried out in stages through socialization where the students are. Character education with local wisdom has a role as a driving force that carries good rules and norms to be practiced in everyday life. This activity was carried out at SD Negeri 54/IV, Danau Teluk District for 2 days, namely 2-28 May 2022 and continued with activities, with participants totaling 40 students. The results of the socialization of this activity indicate an increase in insight and understanding of character education and recognition of one's own potential in instilling local wisdom and training the spirit of leadership. This can be seen from the activeness and high enthusiasm of the participants for two days with a usefulness level of 3.75 on average, in addition to positive support from the principal and teaching staff being an important element of this activity. As well as in the learning process there is an influence, namely in cycle 1 the average student score is 67 and after cycle 2 it increases to 78 with improvements to the methods and media used during the learning process in accordance with the school environment and local environment.

Nusantara song 1 (one) is one of several koes plus songs with an archipelago (Indonesia) theme. The objectives of this study include (1) to reveal the meaning contained in the lyrics of the song Nusantara 1 (one) by Koes Plus, (2) to describe the representation of nationalism contained in the lyrics of the song Nusantara 1 (one) by Koes Plus, (3) what figurative language which is contained in the 1 (one) archipelago song by Koes Plus. The problem contained in representing this 1 (one) archipelago song is that the lyrics of this song tell about the beauty of the archipelago (Indonesia) and contain an invitation to people to unite with each other and mutually protect the integrity of the archipelago (Indonesia), but many are represented as lyrics. songs that lead to something that smells of romance, so many people misinterpret the lyrics of the song, making it a complex matter to be discussed in this study. With a different meaning of the lyrics of the archipelago 1 (one) song regarding the reality of the original lyrics made by the creator. Through research methods that are analytical descriptive by concluding data through literature study. Based on the results of the research, the views of the wider community regarding the 1 (one) archipelago song produced by Koes plus its meaning become clear and detailed, namely telling about the beauty of the archipelago which is packaged in poetic words that contain many meanings using association figures of speech.

Increasingly sophisticated technological developments have an impact on the world of work, such as the world of Sharia accounting. This study aims to analyze the opportunities and challenges of Islamic accountants in the digital era and the strategies carried out by state Islamic religious universities so that they can produce a generation of Islamic accountants who are able to keep up with this digitalization flow. The research method used is a qualitative approach and data sources were obtained through a literature review. The results of this study state that the influence of digital technology in the world of Sharia accounting will create opportunities and challenges that Sharia accountants must be prepared to face. Starting from the opportunity for a new work system for the Islamic accounting profession itself to the challenges that later Islamic accountants must be ready to compete with sophisticated technology. It is a big record for every agency that gave birth to a generation of Sharia accountants in the current era of digitalization. They are required to be able to produce a generation of accountants with quality, integrity, and capacity in their field. Therefore, several strategies that can be used include preparing quality human resources by preparing a platform for human resource development, increasing leadership and teamwork skills, and the need for new literacy to prepare more competitive Sharia accounting graduates.

A control environment is crucial to preventing businesses at the Makassar Tax Office from committing fraud. Due to its collection of state funds and access to private taxpayer data, including financial and personal identification, it is susceptible to fraud. This study assesses the various elements of the control environment at the Makassar Intermediate Tax Service Office using the COSO Internal Control Framework, 2021 edition. A case study and a qualitative descriptive method are both used in this research. There are 85 workers in this tax office. Semi-structured interviews with twenty informants from different departments were used to gather primary data. Literature reviews, reports, regulations, and internet sources were used to gather secondary data. The use of theme analysis is one of the novel ideas in this study. 37 themes were the outcome, and these served as measurements to assess if the environmental control components were appropriate. The Makassar Intermediate Tax Service Office possesses 28 out of 37 measures, as indicated by the research findings. The findings show that working hours violations are a component of "The organisation demonstrates commitment to integrity and ethical values." The Indonesian Financial Audit Agency's research indicates that for components to function independently, an internal compliance unit is necessary.      

This paper describes the importance of Christian Religious Education teachers in the formation of the character, spirituality, morality and spirituality of students. Christian religious education teachers play a very important role in the formation of the character, spirituality, morality and spiritual life of students. Here are some reasons why the role of the Christian religious education teacher is so important. Teaching Christian Values: Christian religious education teachers are responsible for teaching students about Christian teachings, such as love, forgiveness, loyalty, justice, and humility. Through this teaching, the teacher helps students understand the values that are important in Christian life and how to apply them in everyday life. Character Formation: Christian religious education helps in shaping the character of students. Through teaching and examples given by teachers, students learn about integrity, discipline, responsibility, hard work, and respect for others. All of this helps students develop strong and moral characters. The importance of Christian religious education teachers in the formation of character, spirituality, morality, and the spiritual life of students cannot be underestimated. Their role is to help prepare students to become individuals with integrity, have a strong moral foundation, and be able to face life's challenges with solid Christian beliefs.