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The core value of  ASN BerAKHLAK and employer branding ASN were inaugurated by the President of the Republic of Indonesia on July 27, 2021. Core Value ASN BerAKHLAK stands for Service-Oriented, Accountable, Competent, Harmonious, Loyal, Adaptive, and Collaborative. The purpose of launching ASN Core Value is to standardize basic values for all civil servants in Indonesia so that it can become the foundation of a quality, dignified and professional ASN work culture. While ASN's employer branding "Proud to Serve the Nation" is a manifestation of the spirit in providing excellent service to the community. High dedication and professionalism are needed to foster a positive image and increase public satisfaction and trust in the existence of ASN itself. This study aims to describe, know, and describe as well as analyze and explain the stages, obstacles and solutions in the implementation of ASN's core value and employer branding in an effort to improve the performance of the state civil apparatus. The process of this implementation stage uses the theory of Lester and Stewart (Nastia, 2014: 201).  In this study, using informants as a source of information and data as well as documentation so that research results were obtained that the implementation of ASN's core value and employer branding in an effort to improve the performance of the state civil apparatus in DKPPP Banjar City had gone well. The results of the study and analysis show that the implementation of the core value and employer branding  of ASN in DKPPP Banjar City has gone well.

Teacher competency assessment plays a crucial role in providing valuable insights into the expected outcomes of the teaching profession. By employing such assessments, miscommunication regarding the desired quality of a teacher’s work can be minimised while enhancing teacher productivity through constructive feedback for those who excel. Furthermore, the implementation of teacher competency assessments aims to acquire valid, up-to-date, and authentic evidence, specifically in areas related to the learning process and a teacher’s proficiency in pedagogy, social skills, personality traits, and professional attributes. This research explores the significance of the correlation between the teaching-learning process and teacher competence assessment. The author adopts a literature-based approach to comprehensively review the relationship between these two components to accomplish this. This approach enables a comprehensive understanding of how learning and the assessment of teacher competence are interconnected. The gathered data will subsequently undergo analysis using a content analysis method, which seeks to identify recurring themes and patterns within the existing literature related to the relationship between the teaching-learning process and teacher competence assessment.

Learning strategies are a series of instructional actions that teachers must carry out in order for learning objectives to be achieved efficiently. The learning strategies used in the choir extracurricular activities at SMP Negeri 4 Sewon include direct learning strategies, indirect learning strategies, and inquiry-based learning strategies, utilizing demonstration, imitation, and drill methods.This research uses a qualitative method with a case study approach. The object of the research is the learning strategies employed in choir extracurricular activities, with the research subjects being the extracurricular teacher and students. Data collection techniques include observation, interviews, documentation, and literature study. Data validation is carried out using source triangulation and technique triangulation. Data analysis is conducted through data collection, data reduction, data presentation, and data verification. The results of the study show that the implementation of learning strategies in the choir extracurricular activities at SMP Negeri 4 Sewon uses demonstration, imitation, and drill methods in a structured and effective manner. These methods are combined with direct, indirect, and inquiry-based learning strategies to enhance students' vocal skills and creativity. The impact of implementing these strategies is an improvement in singing ability, the development of self-confidence, creativity, and independence, as well as increased student motivation to actively participate in choir activities. The teacher acts as a facilitator who creates a space for independent and collaborative learning, making the learning process more enjoyable. This activity not only develops musical skills but also builds students' confidence and professionalism in various performance opportunities. With regular practice schedules and relevant song material, this extracurricular activity makes a positive contribution to the development of students' talents and character at school.

The prosecutor as the trial supervisor (Dominus Litis) has a central position in legal protection, because according to the Criminal Procedure Code, only the prosecutor can decide whether a case can be brought to court or not. The prosecutor's space for movement is controlled by a rule that binds the profession, namely the Code of Ethics. Integrity is one of the important things in the contents of the Prosecutor's professional code of ethics. Where a prosecutor needs to have consistency and firmness in upholding noble values ​​and beliefs. Because honest law enforcers will gain trust.  

This study aims to evaluate the impact of three main factors, namely Investigative Audit, Professional Judgment, and Whistleblower on the level of disclosure of fraud cases at the Audit Board of the Republic of Indonesia, taking into account accounting and audit practices. The existence of fraud in a company's financial statements has a serious impact on the integrity of financial markets and investor confidence. Therefore, this study adopts a comprehensive approach to identify the factors that influence the likelihood of fraud disclosure. This research method involves an in-depth literature review to understand the concept and impact of Investigative Audit, Professional Judgment, and Whistleblower on fraud disclosure.  The results of this study will provide better insight into the contribution of these factors to fraud disclosure. The practical implications of this research include increased understanding of the importance of implementing Investigative Audits in detecting and preventing fraud. In addition, this research is also expected to increase the role of Professional Judgment in the audit process, as well as strengthen the role of Whistleblowers as a valuable source of information in revealing fraudulent acts.

This article examines the influence of the variables of professional commitment, organizational commitment and moral intensity on the intention to carry out Whistleblowing. This article was reviewed using relevant previous research as a research source. The results of this article show that: 1). Professional Commitment influences Intention to Whistleblowing, 2). Organizational Commitment influences Intention to Whistleblowing, 3). Moral Intensity influences Intention to Whistleblowing.  

Professionalism is a word that is often used when we see someone who has great skills, or someone who is an expert in their field, has reliable skills, and is responsible for their work. By working professionally, a teacher can be trusted in terms of teaching and so on, so that he can become a quality teacher, so that the teacher can be seen as someone who has a noble profession. Christian teachers play a very important role in determining the spiritual growth of their students, but many still fail to recognize and respond to the reality of turbulent times. Children's Christian religious education is the most important thing in their lives. Serving a mission to reach children, Christian Religious Education provides an approach to children, where Christian Religious Education has a concept that focuses on how to educate them. The role of teachers in the mission of Christian Religious Education must be a top priority. One of the main goals is to shape or provide direction to the participants. Educate about their faith and spiritual development. Therefore, in this case the author uses descriptive qualitative methods so that the meaning of the research results can be understood.

This study discusses the importance of investigative audits in uncovering fraud and corruption in Indonesia. Investigative audits are conducted using specific approaches, procedures, and techniques that are different from regular audits. The auditor's investigative ability is indispensable in identifying fraud. Fraud prevention is also important to eliminate the causes of fraud. The professionalism of auditors also plays an important role in fraud disclosure. The research method used in this study is qualitative by conducting a literature review to support the findings. Investigative audits are described as audits that aim to identify and uncover fraud, by involving fraud prevention strategies in financial statements. Forensic audits and investigative audits are proposed as solutions to prevent fraud. In the context of repressive actions, investigative audits are considered as steps to deal with fraud that occurs. To increase the role of investigative audit in uncovering fraud, it is necessary to improve the skills and experience of investigative auditors, adequate resource allocation, and establish good cooperation with related parties

This research examines problems in institutional management that cause low learning motivation among students at PKBM Permai. Motivation to learn is one form of success in the learning process. The research method used is qualitative, with a descriptive method with data collection through observation, namely making direct observations at PKBM Permai, then conducting in-depth interviews with heads of institutions, and documentation to record and maintain accurate and organized records about an event, process or information. certain. The findings reveal that one of the causes of low motivation to learn is due to age factors, inadequate facilities and infrastructure and tutors not being suitable in their field. This study also shows that tutors who are not suited to their field can cause problems, so there is a need for continuous professional development for tutors to improve the quality of education

The Election Supervisory Body (Bawaslu) has a crucial role in ensuring the sustainability of democracy and the validity of general election results. In the digital era, technology has an influential role in facilitating the process of socialization regarding election schedules and programs, and can increase people's knowledge, understanding and awareness of their rights and responsibilities in elections. In its use, it is hoped that it can simplify the work of election organizers and provide access to information, transparency and accountability to the public as part of professional and trustworthy public services. This supervisory function and task is very important to ensure that the election implementation process remains in accordance with the principles and principles of election administration. Supervision Model in the Digital Era in General Elections, in this case, public participation is mandatory at every stage of the election/general election. The problems and efforts in implementing general election supervision in the digital era are the role of the Election Supervisory Agency (Bawaslu) in supervising elections and this is also inseparable from criticism from election participants and the general public. This condition was motivated by dissatisfaction with Bawaslu's performance in supervising the elections.

Introduction: Mother's milk (ASI) is a very good nutritional intake for newborn babies. Natural breast milk produced by mothers has important nutrients for babies. Breast milk contains various microbial materials. Nutrition for mothers who are breastfeeding must be given optimally. Oxytocin massage is a non-pharmacological technique that functions to overcome substandard breast milk production. Objective: This study aims to determine the effect of breastfeeding education on breast milk production. Method: This research uses a descriptive observational method using a case study method approach. The subject used was a postpartum mother patient with breast milk production problems in the NICU room at Dr. Tjitrowardojo Hospital, Puroworejo. Data collection was carried out by interviewing Mrs. V and also looked at the medical records in the PICU/NICU room using the neonate assessment format developed by the UMY FKIK Nurse Professional Education. Results: After being given intervention for 5 days, there was an effect of breastfeeding education on breast milk production. Conclusion: Breastfeeding education can influence breast milk production.

The purpose in this study was to determine the effect of environmental factors on the determination of error material in the audit of financial statements. Ind facto environment is accountability, independent auditors, experience, auditory performance and auditory professionalism in determining the quality of the audit. The approach used is Quantitative by using multiple linear regression analysis. The results showed that Value from R Square in the study was 0.616 (61.6%) meaning that there were still 38.4% of factors (variable) that could affect the quality of the audit. For this reason, researchers can further add to the use of other variables other than the four variables that have been used in this study, such as leadership styles, auditor competence competencies, and time pressure budget.

This study analyzed the process of examining members of the National Police who allegedly violated the code of conduct in the jurisdiction of the Timor Tengah Selatan (TTS) resort police. The research method used is qualitative research with a case study approach. The data was collected through in-depth interviews with the Professional and Security Division of the National Police of the Republic of Indonesia or commonly abbreviated as Div Propam Polri. The analysis was conducted to identify patterns and processes that emerged in the process of examining police members who violated the code of ethics at the TTS police station. The formulation of the problem in this study is 1. What is the process of examining and imposing sanctions on members of the National Police who are suspected of violating the code of conduct in the South Central Timor Police area? 2. How is the relationship between ethical sanctions and criminal sanctions in judicial proceedings in the District Court? The results showed that the examination process for members of the National Police who were suspected of violating the code of ethics in the jurisdiction of the South Central Timor Police was carried out in accordance with the Chief of Police Regulation Number 7 of 2022 concerning the Police Professional Code of Ethics, which involved various stages, ranging from reports or direct findings by officers, examinations to prosecutions and criminal acts in the process in accordance with the Criminal Procedure Code. In the event that a member of the National Police who violates the order of the member is immediately given disciplinary action by the ankum. This finding provides insight into efforts to improve the law enforcement system in terms of transparency in the examination process of members of the National Police who are suspected of violating the code of ethics in the jurisdiction of the TTS police.

The Accountant Code of Ethics is a guideline to regulate the ethics of the Indonesian public accounting profession in order to fulfil professional responsibilities. IAMI, IAI and IAPI. Based on the research of this scientific article, the author conducted research observations on Business Ethics in the Digital Age. The object of research comes from literature such as google scholar, online media, and company reports of PT Indofood Tbk. The purpose of this article is to find out violations of the ethics and code of ethics of the accounting profession at PT Indofood. Based on the case study described above related to PT Indofood, Tbk which has violated the code of ethics. Indomie products contain harmful substances that will harm consumers if they consume these products. PT Indofood Tbk. has violated the principle of honesty in business ethics by not informing its customers about the dangerous content in their products.      

Smokers in Indonesia are ranked third in the world. More than 60 million Indonesians smoke. Cigarette consumption in 2008 reached 240 billion cigarettes or 658 million cigarettes per heart. This means money worth around Rp. 330 billion are "burned" by smokers in a day (TCSC-IAKMI, 2012). In Indonesia, 36.2% of boys and 4.3% of girls (i.e. 20.3% of all students) are users of smoked and/or smokeless tobacco. The initial age of smoking initiation for 43.2% was 12-13 years. Of smokers, 81.8% stated that they had tried to quit smoking in the last 12 months. Of the 88.2% of smokers who want to quit, only 24% have received help from a smoking cessation program or professional (WHO-SEARO, 2014). This community service activity was carried out on Saturday, April 18 2024 from 08.30 to 11.00 WITA. The service process is carried out using a collective counseling mechanism using education and socialization methods with lectures and joint discussions. This service also involved 10 fourth semester students. The conclusion of this community service is that by providing education to children about the harmful effects of tobacco, it can increase caregivers' knowledge and it is hoped that caregivers can prevent children from being exposed to cigarette smoke. Other service providers are advised to develop training topics and training models to increase public awareness, especially about smoking prevention.

This research aims to determine the impact of promotion and demotion mechanisms in teacher career development at SMA Labschool Unesa 1. This research uses a qualitative approach. The type of research used is interviews. The informant in this research was only one teacher. This research shows the mechanism of promotion and demotion in teacher career development at SMA Labschool Unesa 1. There are promotion and demotion indicators consisting of work performance, discipline, skills. Lastly, the demotion indicators consist of member incompetence, personal requests, and rationalization of numbers. The results of the discussion in this research are that in carrying out professional duties, teachers have the right to receive promotions in accordance with their duties and work performance, which includes promotion/increase in functional position. Furthermore, demotions are caused by the lack of performance of a teacher who is not good enough. Demoting a teacher does not happen directly, but there is a gradual evaluation, namely by evaluating several times with agreement with the other teachers. At SMA Labschool Unesa 1, there are no differences and there is a sense of family towards teachers who have just been demoted.

Sales of coffee drinks from opening stands at bazaars and through social media have fluctuated. In November the target was exceeded. However, from December to April the target was not met. Based on these obstacles, there is a need for sales innovation that will increase sales of Aroma Kahuripan coffee drinks. This research uses qualitative research. After processing the data using ISM Professional software, the results showed that the obstacles that occurred in Aroma Kahuripan sales were unfriendly customer service and unattractive marketing. Apart from that, there are main actors in the sales process, namely marketing staff and baristas.    

Field Experience Practice (PPL) is a medium for applying basic knowledge for students studying with a concentration majoring in Islamic Religious Education in the Postgraduate program. To apply basic knowledge as prospective lecturers, it is necessary to hold field experience practice (PPL) at universities that are in accordance with respective concentration or expertise. Field Experience Practice (PPL) activities include learning and educational management practices with the aim of increasing students' understanding and analysis of Al-Hadith as a source of knowledge in Islam. The theory obtained in learning can be implemented well and effectively in this Field Experience Practice activity. The deficiencies and obstacles that occur can be overcome with solutions that are considered to be easily implemented by lecturers and students so that this PPL activity has a positive impact on lecturers and students. The benefit of this PPL activity is apart from learning, it is also gaining experience in administration and management so that this PPL helps improve the quality and quality of Islamic Religious Education postgraduate students in developing students' abilities (competencies) pedagogically, professionally, personally and socially and lecturers will automatically be helped by the activity PPL in optimizing student learning activities.

Accountant has important role on supplying a reliablle finance information for all stakeolder. To support auditor success its very important for the auditor themself to has hight quality and reliable perfomance. To assess auditor performance in public accountant are based on the auditor performance. An auditor when implamanting their duty are requred to produce a good performance. A good audit quality can be generated if an auditor is able to pay attention to the factors that influence it. Professionalism, organizational commitment, locus of control (internal) and professional ethics are some factors that may affect audit performance. This study aims to obtain empirical evidence of professionalism, organizational commitment, locus of control (internal) and professional ethics on audit performance.The location of this research was conducted at seven Public Accounting Firm in Bali Province with total sample of 66 auditors. The sample was chosen using saturated sampling technique. Data collection in this research using survey method with questionnaire technique. Data analysis technique used is Multi linear regression technique. This study show a valid result on instrument test and clasic asumtion test. Based on the analysis conducted, professionalism, organizational commitment, locus of control (internal) and professional ethics have significant and positive effect on audit performance. This study conclude that if the auditors are be able to increase their profesionalism, organizational commitment, locus of control (internal) and professional ethics their audit performance will increase al well.

This study conducts a comprehensive content analysis of the textbook titled "Everyday English for Hospitality Professionals". Through the lens of textbook evaluation, the research aims to assess the effectiveness and suitability of the content in meeting the learning needs of professionals in the hospitality industry. Utilizing established criteria, the analysis scrutinizes the relevance, clarity, and practicality of the material, particularly in facilitating language skill development tailored to the demands of the hospitality profession. The findings of this study offer valuable insights for curriculum development and instructional material selection, contributing to the enhancement of English language learning experiences for hospitality professionals.