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This study aims to analyze the adaptation of accounting practices in Indonesia and Malaysia within the context of globalization, focusing on the cultural differences that influence the implementation of accounting standards. In the era of globalization, companies in both countries face challenges in enhancing transparency and accountability in their financial reports. The research method employed is qualitative analysis, gathering data from relevant literature, interviews with accounting professionals, and case studies of companies in both countries. The findings of the study reveal that, while Indonesia and Malaysia are working to adopt International Financial Reporting Standards (IFRS), there are significant differences in how the two countries apply accounting practices. In Indonesia, accounting practices are still influenced by local cultural values and a more flexible legal system, while Malaysia demonstrates a higher and more consistent level of IFRS adoption. These findings emphasize the importance of considering cultural and legal contexts in adapting accounting practices. This research makes a significant contribution to stakeholders, including companies and regulators, in understanding the challenges and opportunities in improving accounting practices in the era of globalization. Additionally, it identifies the need for better training and education for accounting professionals in both countries. Therefore, this study is expected to serve as a reference for future research on the adaptation of accounting practices in developing countries.

The development of digital technology, particularly Artificial Intelligence (AI), has brought significant changes to various industrial sectors, including accounting. In recent years, AI has become an essential tool used in various business applications, such as data processing, predictive analysis, and automated financial reporting. This technology can automate routine tasks like data entry and account reconciliation, which previously required human intervention, thereby increasing efficiency and reducing potential human errors. However, the application of AI in accounting has sparked discussions about the future of this profession. While AI can automate many aspects of accounting, it cannot fully replace human accountants, especially in areas requiring data interpretation, strategic decision-making, and ethical considerations. The webinar conducted for this study explored the implications of AI in accounting, highlighting both the opportunities and challenges of integrating AI into accounting practices. The findings emphasize the importance of adaptive accounting education and the need for continuous professional development to prepare future accountants to work in an increasingly digital and automated environment. Therefore, the future of the accounting profession will be determined by how AI and human accountants can work together to achieve the best outcomes, maintaining high ethical and professional standards.

Effective leadership and employee discipline are essential to maintaining a productive and professional workplace environment. Leaders are expected to open up two-way communication so that employees can fully understand the Company's goals in achieving performance. Companies need to have a clear and consistent approach to employee discipline to ensure that employees understand company policies and comply with performance expectations. In addition, employee discipline helps identify and correct behavior or actions that are detrimental to the organization

The research was conducted to find out how artificial intelligence (AI) technology can be used to evaluate the development of seven characters in Undhira students. The seven characters in question are Integrity, Self-Confidence, Diversity, Entrepreneurship, Professionalism, Servant Leaders, Global Insight. In the research conducted, the main variables were learning motivation and the use of artificial intelligence designed by prioritizing the seven Undhira characters. The analysis obtained was that the artificial intelligence used for learning assessment obtained the following analysis: 1) arousing interest, 2) determining common goals, 3) building self-confidence, and 4) creating a positive learning environment.

This study analyses the level of financial literacy of STIE Ganesha students and its impact on their readiness to face the world of work. Financial literacy encompasses the basic knowledge and skills of managing personal finances, which are essential for financial decision-making in a professional environment. Using a quantitative survey of 10 Management and Accounting students, the results show that most students have an adequate understanding of basic financial literacy, but their applicative skills in the work context still need to be improved. This study recommends strengthening the curriculum with a practical approach so that students are better prepared to face financial challenges in the world of work.

In the increasingly developing digital era, human interaction with artificial intelligence (AI) such as ChatGPT is becoming an increasingly common phenomenon. ChatGPT is used for various purposes, including sharing personal stories or venting. This study seeks to understand whether ChatGPT can provide emotional support to its users, and how it is perceived by users. This discussion explores three main aspects: encouragement and enthusiasm, acceptance and validation, and appreciation and empathy. This study uses a qualitative research method involving seven people who have interacted and used ChatGPT as a place to vent. This study shows that ChatGPT has the potential to be a complementary tool in providing emotional support in the form of validation, appreciation, and practical encouragement. However, due to its limitations as an AI, in-depth and authentic support still requires human interaction. Therefore, ChatGPT is more suitable for practical needs or urgent situations, while complex emotional support is best provided by professionals or social networks.

The quality of audits is a crucial measurement to determine how effectively an audit has been conducted and the extent to which it produces relevant, accurate, and reliable information. High-quality audit outcomes are typically assessed based on how well the audit team performs the planning process, ensures that the audit plan is relevant and effective, produces audit reports that meet stakeholders' needs, and adheres to ethical principles aligned with established auditing standards. This study aims to evaluate the extent to which several key factors—namely audit planning, audit implementation, audit reporting, and ethical principles—have a direct impact on the audit quality of the Government Internal Supervisory Apparatus (Aparat Pengawasan Intern Pemerintah, or APIP) in the Binjai City Government. The research employs a quantitative approach, utilizing primary data collected from a sample of 39 government auditors. Data analysis was performed using the SmartPLS (Partial Least Squares) application, which allows for the modeling of complex relationships between variables. The findings reveal that audit planning, audit implementation, and audit reporting all have a significant and direct influence on the quality of audit results. These components play a central role in enhancing the credibility, effectiveness, and usefulness of internal government audits. However, the study also finds that ethical principles, while essential in guiding professional conduct, do not have a statistically significant direct impact on audit quality in this specific context. The results underscore the importance of strengthening technical aspects of the audit process, such as planning and reporting, while also maintaining strong ethical foundations as complementary rather than primary determinants of audit quality. This research contributes to the ongoing efforts to improve the effectiveness and reliability of internal government audits in Indonesian public sector institutions.

Patient safety in surgical procedures is a critical element that must be addressed by medical professionals, including anesthesiologists. The World Health Organization's (WHO) Surgical Safety Checklist (SSC) is designed to enhance patient safety during surgery, but its implementation still encounters several challenges, such as insufficient training and limited resources. This study aims to improve anesthesiologists’ understanding and compliance with the SSC through the use of educational video media. The research methods involved socialization, video-based training, hands-on practice, and evaluation with a participatory approach. The participants were anesthesiologists who received a structured training session using videos that explained the SSC steps and emphasized its importance. Pre- and post-training assessments were conducted to measure changes in understanding and compliance.The results demonstrated a significant improvement in both the anesthesiologists’ understanding and compliance with the SSC after the training. The average understanding score increased from 60.5 to 85.3, while compliance rose from 55.2 to 88.7. These findings indicate that educational videos are an effective tool for enhancing anesthesia service quality and increasing medical personnel’s access to training. The study emphasizes the importance of technology-based education to overcome barriers related to limited resources and training opportunities. Based on these results, the study recommends the implementation of similar video-based educational methods in training programs for other medical personnel, aiming to improve patient safety across various healthcare settings.

This research analyzes teachers' perceptions and practices regarding technology integration in English language teaching within the Indonesian educational context. Using a mixed methods approach, this study involved 120 English teachers from various educational levels (primary, junior high, senior high, and higher education) through an online survey, with 15 teachers selected for in-depth interviews and classroom observations. The findings reveal a gap between teachers' positive perceptions of technology (M=4.21 on a 5-point scale) and actual implementation in teaching practices (M=3.15). Statistical analysis identified four main factors influencing technology integration: teachers' digital competence (β=0.43, p<0.01), institutional support (β=0.38, p<0.01), teachers' pedagogical beliefs (β=0.35, p<0.01), and infrastructure accessibility (β=0.32, p<0.01). Qualitative data revealed that while teachers acknowledge the potential of technology to increase student motivation and create authentic language learning environments, they face challenges in aligning technology use with learning objectives, classroom management, and learning assessment. This research provides recommendations for teacher professional development and educational policies that support effective technology integration in English language teaching.

The family income improvement business group (UP2K) is one of the Work Programs (POKJA) II of the Village PKK Team to help increase family income. In order for the UP2K program to run properly and correctly, it is necessary to have good and correct administrative bookkeeping as well. As well as professional and trustworthy managers are also the main capital for UP2K development. Therefore, there has been assistance in the preparation of administrative bookkeeping UP2K TP. PKK Tegalrejo Ceper Klaten Village so that the UP2K program Tegalrejo Ceper Klaten Village can develop for the better. This administrative bookkeeping assistance was given to the Special Group (Poksus) UP2K POKJA II TP. PKK Tegalrejo Ceper Klaten Village. This assistance is in the form of training in the preparation of UP2K administration books. The Tegalrejo Ceper Klaten Village Government hopes that UP2K will be more developed and professionally managed. The existence of the UP2K program in Tegalrejo Ceper Klaten Village is expected to increase the development of family economic businesses in Tegalrejo Ceper Klaten Village.

The State Finance, as regulated in Law Number 17 of 2003, requires adequate oversight in its management. Consideration in determining the oversight for financial treasurer is done by assessing it from external and internal factors. The importance of expenditure treasurer certification in supporting performance within the unit is also highly needed. The success of an institution in realizing a work program depends on an expenditure treasurer who manages all financial inflows and outflows within the institution to facilitate the implementation of a work program. This research is conducted due to several issues, including frequent delays in allowances for Naval Academy Cadets and suboptimal performance of the Expenditure Treasurer at the Naval Academy. Meanwhile, the purpose of this research is to find solutions to address the existing problems, for which the author collects data through observation, interviews, and questionnaires. The research results indicate that the quality of performance of the Expenditure Treasurer at the Naval Academy is still suboptimal, primarily due to vacant positions in the Expenditure Treasurer role within the Naval Academy. The position of Expenditure Treasurer is held by an officer who structurally does not hold that position. Additionally, the officer also holds more than one position, resulting in suboptimal performance of the Expenditure Treasurer. Administratively, to strengthen the position professionally in the financial field, the certification of Expenditure Treasurer is required according to PMK No. 126/PMK.05/2016. However, the current Expenditure Treasurer has not undergone certification because there is no certification for first-level officers within the Navy environment.

Artificial intelligence (AI) is transforming paediatric diabetes management, offering innovative solutions for monitoring, treatment, and prediction. This mini-review explores how AI is being utilised to improve the care of children with diabetes mellitus, focusing on its application in glucose monitoring systems, predictive algorithms, and personalised treatment plans. The study synthesises recent advancements in AI technologies, examining their impact on enhancing the accuracy of diagnosis, reducing the burden on healthcare providers, and improving patient outcomes. Through a systematic review of the literature, key AI tools and models that have shown promise in paediatric diabetes care are identified. The findings highlight the potential of AI to revolutionise diabetes management, with implications for both clinical practice and future research. However, challenges remain in ensuring the ethical implementation and integration of these technologies into existing healthcare systems. The paper concludes with recommendations for advancing AI applications in this field, emphasising the need for continued innovation and collaboration between healthcare professionals and AI developers.

MGMP serves as a forum within the educational domain that fosters collaboration and the exchange of ideas among educators. This platform affords teachers instructing similar subjects the opportunity to share experiences, teaching strategies, and instructional resources. Through the MGMP, educators can broaden their perspectives, enhance their competencies, and develop new skills to address various challenges encountered in the teaching-learning process. This study employs the Systematic Literature Review (SLR) method with the aim of investigating the impact of MGMP on teacher performance and professionalism. Data collection involves the identification and review of all articles with similar research topics. The articles used in this study comprise 10 national journal articles obtained from Google Scholar. Out of the 10 analyzed articles, 9 articles assert that MGMP can enhance teacher performance and professionalism, while 1 article suggests that MGMP has a negative impact on teacher performance and professionalism.

This study explores the important role of leadership style, competence, and emotional intelligence in shaping teacher motivation and performance in Madrasah. An effective leadership style, solid competence in the field of education, and good emotional intelligence are considered key factors in increasing teacher motivation and performance. This research uses an analytical approach to understand how the interaction between these three elements affects teachers' work environments, as well as their impact on their achievements and professional development. It is hoped that the results of this research will provide deeper insight for Madrasah managers and educational practitioners to improve human resource management and effective staff development strategies.    

This research aims to identify the role of internal auditors, accountability, transparency, and how technology can be used to improve the effectiveness, benefits and risks of internal audits. The extent to which technology changes, artificial intelligence, and the tools offered by these technologies will impact the future of internal audit. This research method uses qualitative data collection methods, using literature observations carried out by researchers and practitioners. This research was carried out using the LR (Literature Review) method, which was carried out in several stages: First, the author researched journals using keywords such as 'Digital Technology', 'Artificial Intelligence', 'Internet of Things'. “Internal Control” and “Internal Audit” The author has conducted research using electronic databases such as Google Scholar, Semantic Scholar, Scopus, Publish Or Perish, Scispace and many other websites. This research is an important tool that provides information about technological changes and technical intelligence that are critical to the future of the audit profession and offers various suggestions for improving the efficiency and effectiveness of audit professionals' work. Therefore, this study suggests future research to investigate changes and increase knowledge.    

The implementation of bureaucratic reform at the Secretariat General of the Ministry of Cooperatives and SMEs of the Republic of Indonesia is still seen as an additional task and has not become an integrated part of the strategy to increase efficiency and effectiveness in realizing agency performance, then the organizational and governance restructuring carried out still requires adjustments to tasks and functions in achieving output as expected, then another problem is the still limited professionalism of the apparatus, especially in terms of competence and commitment in implementing bureaucratic reforms. This study aims to identify and analyze the strategy for implementing bureaucratic reform in government institutions, the Office of the Ministry of Cooperatives and SMEs of the Republic of Indonesia, especially the Secretariat General based on Geoff Mulgan's theory, of purpose, environment, direction, action, learning. The method used is descriptive with a qualitative approach. Data collection techniques through interviews, observation, and documentation. The results of the study show that the objective indicators are optimal, namely the leaders of the bureaucratic reform team and employees are trying to increase the value of bureaucratic reform indicators with various activity programs. Environmental indicators are not optimal, due to the lack of human resources in abilities, knowledge, attitudes. The direction indicator is optimal, because employees get guidance and direction from the leader in terms of coordination, communication and motivation. The action indicators have not been optimal, because they are still faced by unresolved obstacles such as the transfer of positions between units and policy changes. In learning indicators that are not optimal, in the performance targets of each individual and organizational performance, the results are still lacking and there are still supervisors who do not reflect the feasibility and appropriateness so that they must be retested in order to realize good practice.

Female workers at the shrimp peeling factory work in a cold room and are given the implementation of occupational health and safety (K3), which is an effort made to protect workers who are good and healthy against risks that may arise as a result of work. When working at the shrimp peeling factory, you are always required to use personal protective equipment (PPE). Personal Protective Equipment (PPE) is the main concern of K3 equipment which is used to protect all or part of the body when working. Personal Protective Equipment (PPE) is very important for women's protection in the short and long term. Some of the personal protective equipment used by female workers in shrimp peeling factories are masks, hair caps, aprons, boots and latex gloves. Usually these latex gloves are rarely used by workers because they are slippery, hinder the speed of work, and are uncomfortable because of the water. getting into gloves means that wearing gloves is often neglected and some female workers experience irritation on the skin of their palms. The aim of this research is to determine the habits of female workers' use of personal protective equipment and the consequences of frequently neglecting to wear personal protective equipment. Research Methods carried out a correlational analysis method with a cross-sectional approach with a sample size of 20 respondents. In conclusion, female workers are always provided with protective equipment to work in peeling and cleaning shrimp, but because the work system is piecework, workers choose fast work because they feel they are experienced and professional enough, they rarely use gloves because they are slippery and uncomfortable. This is what causes some workers to experience irritation on the skin of their palms.    

Supervision services are provided to schools for the purpose of improving curriculum, learning, and instruction. As a logical consequence of this activity, schools must always be ready to be supervised because the purpose of supervision is clear. Educational problems are easily resolved if schools and principals understand the role and function of supervision. The aim of this research is to find out how effective the principal's supervision is in increasing the professionalism of social science teachers at SMP Negeri 16 Seluma. This research uses qualitative methods, and the respondents consist of school principals, social studies teachers and students. Observation, documentation, and interviews are data collection methods. The results of this research are as follows: 1) The ability of the principal to supervise social studies teachers at SMP Negeri 16 Seluma Regency. The principal must form a supervision team to start the supervision program; working with teachers to improve their competence as teachers; using direct and indirect approaches; and implementing methods, including meetings between principals and teachers. The school principal's professionalism supervision activities to increase the professionalism of social science teachers at SMP Negeri 16 Seluma were quite effective, with an average score of 3.83 and the professionalism of social studies teachers with an average score of 3.31.

Changes in personnel management are crucial along with increasing demands for the professionalism and competence of teaching staff in Islamic educational institutions. This transformation covers various aspects, starting from recruitment and selection, competency development, to teacher performance evaluation. The research method used in this article is a literature study that analyzes various library sources related to personnel management and Islamic education. The research results show that implementing effective personnel management can increase teacher motivation and performance, which in turn has a positive impact on the quality of learning and student achievement. In addition, the integration of Islamic values ​​in the personnel management process can create a conducive and harmonious work environment, which greatly supports the achievement of Islamic education goals. This article concludes that personnel management transformation is a strategic step that must be taken by Islamic educational institutions to face the challenges and dynamics of the current world of education. . Daryanto, H. M. (2001). Administrasi pendidikan. Jakarta: Rineka Cipta. Depdikbud. (1994). Pedoman pelaksanaan kurikulum pendidikan dasar: Sekolah dasar. Jakarta: BP Dharma Bakti. Handoko, T. H. (2001). Manajemen dan sumber daya manusia. Yogyakarta: BPFE. Mulyasa, E. (2002). Manajemen berbasis sekolah. Bandung: Remaja Rosda Karya. Mulyasa, E. (2007). Manajemen berbasis sekolah: Konsep, strategi, implementasi. Bandung: Rosda Karya. Pidarta, M. (1997). Landasan kependidikan stimulus pendidikan bercorak Indonesia. Jakarta: PT Rineka Cipta. Pidarta, M. (2004). Manajemen pendidikan Indonesia. Jakarta: PT Asdi Mahasatya. Pidarta, Made. (2004). Manajemen Pendidikan Indonesia. Jakarta: PT. Asdi Mahasatya Samani, M. (2000). Revitalisasi sekolah menengah kejuruan. Jakarta: Pusat Penelitian Balitbang Depdiknas. Samani, Muchlas. (2000). Revitalisasi Sekolah Menengah Kejuruan. Jakarta: Pusat Penelitian Balitbang Depdiknas Ulfatin Nurul, Triwiyono Teguh, (2016). Manajemen Sumber Daya Manusia Bidang Pendidikan. Jakarta: Rajawali Pers Ulfatin, N., & Triwiyono, T. (2016). Manajemen sumber daya manusia bidang pendidikan. Jakarta: Rajawali Pers. Wilson, B. (2012). Manajemen sumber daya manusia. Jakarta: PT Gelora Aksara. Wilson, Bangun. (2012). Manajemen Sumber Daya Manusia. Jakarta: PT. Gelora Aksara

Futsal is a sport with a team system which is very popular among Indonesian people, especially men. This can be seen from the many futsal competitions from early childhood, student, student, general and amateur to professional levels. Futsal competitions at student level involve teams from schools to show their best game. There are many factors that can influence a player's performance on the field, one of which is self-confidence. Self-confidence is a person's belief in their own ability to achieve goals or face challenges. The level of self-confidence is influenced by internal and external factors. It is not possible for a person to immediately gain high self-confidence, but it is necessary to practice and increase the number of hours of competition to increase a person's maximum level of self-confidence. This research was motivated by researchers who wanted to know the level of self-confidence of futsal extracurricular members at SMAN 4 Madiun. The results of this research obtained a mean of 78.96, a median value of 78, a mode value of 75 and a standard deviation value of 11.197. Also obtained was a minimum score of 59 and a maximum score of 104. So it can be concluded that the futsal extracurricular members of SMAN 4 Madiun have a level of self-confidence in the "High" category. With these results, the futsal extracurricular members of SMAN 4 Madiun were declared able to display their best performance in the match without hesitation and full of confidence.