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This study analyzes the procedures for employee payroll documentation and data transfer at PT PLN Nusantara Power Services to enhance the efficiency and accuracy of human resource (HR) administration. Using a descriptive qualitative method, data were collected through library and field research. The findings indicate that digitalizing HR administration improves operational efficiency, transparency, and compliance with regulations. Digital transformation also minimizes errors and supports data risk management. The author's internship experience highlights the importance of responsibility and accuracy in data management to meet professional standards. This research contributes to the development of technology-based administrative systems in the energy sector.  

One of the strategic efforts to improve the quality of learning in schools is educational supervision. This study examines how to implement educational supervision to improve learning. Educational supervision includes classroom observation, professional teacher guidance, performance evaluation, and providing constructive criticism. The research methods used include in-depth interviews with principals, teachers, and school supervisors. The results of the study indicate that teachers can improve their pedagogical skills, create a more interactive learning atmosphere, and improve student learning outcomes with effective supervision. Effective supervision also helps teachers create different learning methods that are in accordance with student needs. Therefore, educational supervision plays an important role in building a good learning culture in schools.

Suci Nopida (20120034) studied the influence of infrastructure on the smoothness of the teaching and learning process at MA Darul Ikhlas, Dalan Lidang, Panyabungan District. This research aims to answer three problem formulations: 1) Is there an influence of infrastructure on the smoothness of teaching and learning? 2) What is the condition of the infrastructure at MA Darul Ikhlas? 3) What are the factors that influence the smoothness of the teaching and learning process?. The research method used was a mixed method with a stratified proportional random sampling technique, involving 252 students. The use of a Likert scale-based questionnaire produced 23 valid statements for infrastructure and 22 for the smoothness of the teaching and learning process. The research results show that the infrastructure at MA Darul Ikhlas is not yet complete, with deficiencies such as laboratory equipment and projectors. Three factors that influence the teaching and learning process are infrastructure, teacher professionalism, and student interest in learning. The influence of infrastructure on the smoothness of the teaching and learning process is 44.5%. Hypothesis testing shows significance, so it can be concluded that there is a significant influence between infrastructure and the smoothness of the teaching and learning process.

Auditors are tasked with evaluating and reviewing client or company financial reports. Stakeholders rely on audit reports issued by public accountants. This is what makes auditors have the responsibility to produce quality output from a series of audit processes. Stakeholders use financial reports that have gone through an audit process as a guide in the decision-making process. Auditors who face ethical problems sometimes do not make the right decisions when carrying out audit tasks. Some auditors sometimes do not carry out their duties in accordance with the professional code of ethics when facing technical situations. So until now, there are still cases related to audit costs and time budget pressures which may affect the quality of audits made by auditors. This case study aims to examine the impact of audit fees and time budget pressure on audit quality. This research involved all auditors who work at Public Accounting Firms in Semarang, with 35 auditors as samples selected using the convenience sampling method. Multiple linear regression analysis is used as an analytical tool, and the research results show empirically that audit fees and time budget pressure have a significant influence on audit quality.

This research aims to explore and analyze learning strategy innovations in shaping students as reliable educator candidates who are able to face educational challenges in the digital era. The main focus of the research is the application of technology-based learning approaches, collaboration, and creative strategies that place students not only as recipients of knowledge, but also as active subjects who construct understanding through learning experiences. This study was carried out in the Madrasah Ibtidaiyah Teacher Education Study Program (PGMI) of the Syarifuddin Lumajang Islamic Religious Institute by involving 30 students who took the learning strategy course. The research method used is a descriptive qualitative approach with data collection techniques through in-depth interviews, classroom observations, and documentation. The findings of the study show that the application of flipped classroom is able to increase student learning independence, while project-based learning strategies encourage creativity and problem-solving skills. In addition, the use of interactive technology such as online quiz applications, discussion platforms, and collaborative media strengthens learning motivation while expanding students' digital skills. Although the results showed a positive impact, there were significant obstacles, namely the limitations of technology infrastructure in the campus environment and the low digital literacy of some students. These factors hinder the optimization of innovative learning strategies. Therefore, institutional support is needed in providing technology-based infrastructure, digital literacy training, and continuous mentoring so that students can develop pedagogical competence, professionalism, and adaptive abilities in accordance with the demands of 21st century education. Overall, this study emphasizes that learning strategy innovation supported by technology, collaboration, and support of educational institutions is able to strengthen the process of forming prospective educators who are competent, competitive, and ready to face the dynamics of the world of education in the digital era.

The use of standard Indonesian is one of the key aspects of the learning process, particularly in higher education settings, which involve interactions between lecturers and students. This article aims to examine the extent to which standard Indonesian is applied in academic communication during the learning process. This study employs a qualitative descriptive approach, with data collection techniques including observation, interviews, and document analysis. The findings reveal that the application of standard Indonesian by lecturers and students still faces several challenges, such as a lack of awareness about the importance of using standard language and the influence of informal or regional languages. However, the study also highlights that consistent use of standard Indonesian can enhance communication effectiveness, clarify the delivery of materials, and foster a more professional learning atmosphere. The article recommends training and socialization efforts on the use of standard Indonesian for lecturers and students to improve the quality of academic communication in higher education.

The development of Artificial Intelligence (AI) has brought significant changes to the field of translation, offering ease and efficiency in the translation process. However, its use raises various ethical issues that need to be regulated through a clear code of ethics. This study discusses the Code of Ethics for the Use of AI in Translation, encompassing key principles such as accountability, transparency, privacy, fairness, and cultural respect.The code of ethics aims to optimize AI's potential while minimizing  negative impacts, such as algorithmic bias, loss of cultural meaning in translations, and the declining role of human translators. Through literature reviews and case studies, this research recommends steps such as regular AI system audits, human-AI collaboration, and compliance with data privacy laws. By implementing this code of ethics, the use of AI in translation is expected to operate responsibly, support linguistic diversity, and uphold professional standards in the field of translation.

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.

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.  

This study aims to examine consumer decision-making regarding marketing techniques in higher education institutions in the digital era. As technology advances and competition among universities intensifies, it is crucial for educational institutions to understand the factors influencing prospective students' decisions in choosing a university. The research employs a quantitative approach through surveys involving prospective students from various universities, as well as interviews with education marketing professionals. The findings reveal that the use of social media, personalized digital marketing, and alumni testimonials have a significant impact on influencing prospective students' decisions. This study provides new insights into the importance of adaptive, data-driven marketing strategies for attracting prospective students in the digital age. The significance of this research lies in its ability to offer guidance to higher education institutions in designing more effective and relevant marketing techniques that meet the needs of today's consumers.

The purpose of this activity is to develop digital marketing skills through training on the use of digital applications Canva and Capcut to promote Micro, Small, and Medium Enterprises (MSMEs) in fish processing and tourism in the Fisherman Village located in Salira Village, Serang Regency. This activity aims for MSME entrepreneurs to enhance their skills in taking photos and videos, as well as processing these images and videos into more engaging, innovative, informative, and professional content.The method used in this activity involves training on the use of the Canva and Capcut applications with the theme "Application of CANVA and CAPCUT in Digital Marketing." The research results indicate a positive and significant improvement in marketing content compared to previous efforts. However, there are still challenges to address, such as the inadequate facilitation of supporting tools for content creation, which must be improved for the content produced to continue evolving for display on various digital marketing platforms.

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.

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.

Cooperatives have a strategic role in supporting the local economy and improving community welfare. However, many cooperatives face challenges in managerial and leadership aspects that hinder their competitiveness. This article discusses the results of community service programs aimed at improving managerial capacity and leadership at the Prosperous Citizen Development Cooperative in Pamekasan. The approach used includes training, mentoring, and hands-on mentoring, with a focus on strengthening strategic planning, operational management, and innovative leadership skills. The target of the program is cooperative administrators and key members who have a strategic role in the organization. The results showed significant improvements in managerial skills, leadership mindsets, and member involvement in strategic decision-making. This program also has an impact on more professional cooperative management, increased competitiveness, and strengthening the cooperative's external network. However, the evaluation of the program identified several obstacles, such as participants' time constraints, low levels of digital literacy, and resistance to change. To overcome this obstacle, it is recommended that there be more focused continuous training, flexibility in implementation time, and collaboration with external parties such as the government and educational institutions. This article emphasizes the importance of strengthening the capacity of human resources to support the transformation of cooperatives into competitive economic entities. This approach not only provides internal benefits for cooperatives, but also contributes to the development of the local economy in a sustainable manner. Thus, this service model can be a reference for the development of cooperatives in other regions.

Cooperatives have a strategic role in supporting the local economy and improving community welfare. However, many cooperatives face challenges in managerial and leadership aspects that hinder their competitiveness. This article discusses the results of community service programs aimed at improving managerial capacity and leadership at the Prosperous Citizen Development Cooperative in Pamekasan. The approach used includes training, mentoring, and hands-on mentoring, with a focus on strengthening strategic planning, operational management, and innovative leadership skills. The target of the program is cooperative administrators and key members who have a strategic role in the organization. The results showed significant improvements in managerial skills, leadership mindsets, and member involvement in strategic decision-making. This program also has an impact on more professional cooperative management, increased competitiveness, and strengthening the cooperative's external network. However, the evaluation of the program identified several obstacles, such as participants' time constraints, low levels of digital literacy, and resistance to change. To overcome this obstacle, it is recommended that there be more focused continuous training, flexibility in implementation time, and collaboration with external parties such as the government and educational institutions. This article emphasizes the importance of strengthening the capacity of human resources to support the transformation of cooperatives into competitive economic entities. This approach not only provides internal benefits for cooperatives, but also contributes to the development of the local economy in a sustainable manner. Thus, this service model can be a reference for the development of cooperatives in other regions.

A university considered excellent in this century is a global university. Universities across Indonesia have also taken the initiative to move in this direction by improving various facilities and infrastructure. The desire to implement, develop, and enhance education, research culture, and community service programs aims to improve academic quality by advancing superior knowledge that benefits societal transformation for a better life. Additionally, universities strive to continuously improve the quality of learning management to achieve excellence in national and international competition and collaboration. This vision, mission, and goal are generally shared by campuses throughout Indonesia. The aspiration is to create students capable of applying knowledge, technology, arts, and humanities while producing outstanding human resources who excel not only academically and professionally. According to Law No. 12 of 2012, Article 14, Paragraph (1), students need to develop their talents, interests, and abilities through co-curricular and extracurricular activities as part of the educational process. Therefore, facilities that support students' development and innovation within the campus environment are needed. One example is the construction of a Student Activity Center.  

This research explores the transformative impact of artificial intelligence (AI) on personalized learning in educational settings. As traditional teaching methods struggle to cater to the diverse needs of students, AI offers innovative solutions that can tailor educational experiences to individual learning styles, preferences, and paces. This study investigates the various applications of AI technologies, including intelligent tutoring systems, adaptive learning platforms, and data-driven insights, to enhance personalized learning outcomes. By employing a mixed-methods approach that combines quantitative analysis of academic performance metrics with qualitative feedback from students and educators, the research aims to assess the effectiveness of AI-driven personalized learning initiatives. The findings reveal that AI not only improves student engagement and motivation but also facilitates differentiated instruction that addresses learning gaps and strengths. Additionally, the study identifies challenges such as data privacy concerns and the need for professional development for educators to effectively integrate AI solutions into their teaching practices. Ultimately, this research contributes to the ongoing discourse on the role of AI in education, offering actionable recommendations for educators and policymakers to optimize personalized learning experiences for all students.

This program aimed to enhance the digital marketing skills of MSME (Micro, Small, and Medium Enterprises) partners by addressing their limited knowledge of social media and digital content creation. Through a series of activities, including training on social media utilization, workshops on content creation using CapCut, and hands-on product photography sessions, participants gained practical skills to improve their marketing efforts. The training focused on teaching strategies for optimizing platforms like Instagram, creating engaging video content by adding audio, text, and auto-text features, and producing high-quality product photos to strengthen their promotional materials. By the end of the program, participants were able to create attractive and professional content, such as videos and images, which were successfully uploaded to Instagram. This initiative empowered MSME partners to leverage technology effectively, enhancing their online presence and competitiveness while fostering innovation in their marketing strategies.

Teacher certification is carried out through the Teacher Professional Education Program (PPG) which is organized by universities determined by the Minister. However, in its implementation there are still problems, including a lack of socialization regarding in-service teacher certification policies and complex teacher certification procedures and limited quotas. The purpose of this research is to determine the implementation of the Teacher Certification Policy in South Tangerang City. The method used in this research is a qualitative approach with descriptive methods. Data collection methods were carried out by interviews, observation and documentation. The theory used in this research is the Implementation Model according to Charles O Jones which consists of Organization, Interpretation and Application. The results of this research explain that the organizational indicators related to resources are that the implementation of this policy has not run optimally, there is a lack of training and coaching for implementing staff.  The interpretation of the implementation of the teacher certification policy has provided clarity regarding the goals and objectives of all parties involved in implementing the policy. The implementation of this policy is going well, the Government provides the SIMPKB platform which contains complete information about PPG for pursuing an educator certificate.

Information and communication technologies' (ICTs') explosive growth will raise questions efficiently support the accounting industry in order to simplify the delivery of its goods and services in Nigeria beyond 2024. The role of ICT on the growth of the accounting profession in Nigeria was the main focus of this study. Using a tool called the role of ICT in Accounting Questionnaire (RIAQ), 60 accountants' opinions were purposefully gathered from the teaching and bursary staff of Nasarawa State University, Keffi, as well as the six banks that operate in Keffi Metropolis, in order to implement the survey study design. The chi-square statistic was employed in the data analysis to determine the degree to which ICT has helped the accounting industry, and the association between ICT and job competency in the accounting industry was examined using regression analysis. In summary, the study discovered a substantial correlation (P<0.05) between accounting proficiency and ICT use. According to the study's findings, ICT is crucial to Nigeria's accounting and Vision 2024 progress and achievement. It was suggested that accounting professionals should receive ongoing training in order to embrace and use ICT into accounting practice.