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This study aims to explore the phenomenon of fundraising conducted in the name of Buddhism and humanity in Kisaran City, North Sumatra, using a qualitative approach. Data was collected through direct observation, in-depth interviews with the participants, and document analysis related to the fundraising activities that had been conducted. The research findings show that fundraising is carried out in various forms, such as food donations, social activities, and online donations. All of these activities are rooted in Buddhist values, particularly dana (giving) and karuna (compassion). The use of digital technology, especially online donation platforms, has increased community participation and transparency in the fundraising process. However, the study also identified challenges such as the lack of accountability in managing the funds and the risk of misuse that could undermine public trust. In this context, transparency and active community involvement are essential to building trust and ensuring the effectiveness of religious philanthropy. The study concludes that the sustainability of Buddhist fundraising practices in modern society can be achieved by combining spiritual integrity, good governance, and appropriate technology adaptation. Through this holistic approach, Buddhism-based fundraising can remain relevant and effective in supporting humanitarian activities in the digital age.

Islamic Religious Education (PAI) faces serious challenges from the crisis of integrity and trust in the digital era, which is manifested in the weakening of social solidarity (ukhuwah) and the emergence of a toxic social environment due to disinformation and fragility of commitment. This study aims to analyze and formulate an implementation model for the values ​​of Shiddiq (honesty and truth) and Amanah (trustworthiness and responsibility) in PAI, as well as to examine their role in building Ukhuwah and a Positive Social Environment among students. The method used is library research with a qualitative-analytical approach, involving a critical review of relevant scientific literature, journals, and books. The results of the study indicate that the implementation of these two prophetic values ​​must be carried out transformatively through integrated Project Based Learning (PjBL) and Problem Based Learning (PBL) methods, not merely cognitive transfer, but through real practice. The value of Shiddiq plays a central role in building trust and countering hoaxes, while Amanah ensures commitment and social responsibility, which collectively strengthen the bonds of ukhuwah. These findings imply the urgency of developing an Islamic Religious Education (PAI) curriculum that is responsive to digital ethics and strengthens teacher exemplary behavior (uswah hasanah) as a model of integrity. It is recommended that future research conduct empirical tests of the proposed implementation model to strengthen the generalizability of the findings.

Financial management, both in public and private organizations, is highly vulnerable to fraud and misappropriation of funds. The risk of fraud in financial reporting not only jeopardizes an organization's long-term financial health but also damages the reputation and trust of stakeholders. Professional ethics and integrity are key factors in ensuring good, efficient, and effective financial governance. Weak internalization of professional ethical values ​​among financial practitioners, such as manipulation of financial reports and unauthorized use of official funds, is often a major cause of misappropriation of funds. These cases can significantly harm an organization, as seen in violations of codes of ethics in various large companies. Therefore, strengthening professional ethics in financial management practices is crucial to prevent misappropriation of funds, fraud, or financial manipulation. A strong internal control system, coupled with a good ethical culture, can play a significant role in preventing and detecting these conditions. This study aims to identify factors that support and hinder the implementation of professional ethics in financial management and provide recommendations for improving integrity and accountability in fund management. It is hoped that the results of this study will help organizations strengthen governance, increase transparency, and reduce the risk of fraud through better implementation of professional ethics.

This article aims to provide a comprehensive literature review on how professional ethics can serve as an effective strategy to prevent fund misuse within organizational financial management. Professional ethics is viewed as a set of moral values, behavioral norms, and professional standards that guide financial managers to perform their duties with honesty, responsibility, and without conflicts of interest. In the context of financial management, these duties include recording, budgeting, monitoring, and reporting financial activities, all of which require accuracy and transparency. The study highlights five main principles of professional ethics: integrity, objectivity, professional competence, confidentiality, and professional behavior. These principles clarify rules, strengthen accountability, and ensure that financial processes comply with established standards. The literature review shows that applying professional ethics not only encourages individuals to act correctly but also enhances responsibility, improves performance, and strengthens financial oversight. Integrity and objectivity play a crucial role in preventing report manipulation, budget inflation, and fund misuse, as these principles demand moral courage and fair decision-making. Professional competence ensures that every financial process is carried out accurately and in accordance with regulations, while confidentiality protects sensitive information from misuse. Professional behavior emphasizes adherence to laws, organizational policies, and professional standards. The article also identifies several supporting factors that enable the effective implementation of professional ethics, such as strong internal policies, leadership commitment to integrity, an ethical workplace culture, layered supervision systems, and continuous ethics training. Conversely, common challenges include weak internal controls, limited understanding of ethics, organizational pressure, conflicts of interest, and inconsistent application of ethical standards. Therefore, this article underscores that integrating professional ethics into organizational financial policies, procedures, and management systems is a key step in preventing fund misuse and strengthening stakeholder trust in the organization’s transparency and accountability.

This article examines the role of axiology as a value dimension in the philosophy of science, which serves to guide science so that it not only produces knowledge but also provides benefits that align with humanitarian, ethical, and sustainable values. This research uses a library study method by reviewing various literature discussing the concept of axiology. The results of the study indicate that science cannot be viewed as a value-free activity, because every stage of the scientific process, from problem selection and method development to data interpretation and application of research results, is constantly influenced by social norms, moral considerations, and certain values. Therefore, axiology plays a crucial role in ensuring that scientific progress prioritizes human welfare and does not have destructive impacts. Furthermore, critical thinking skills are an important element in the application of axiology, as they enable humans to assess and consider the benefits and consequences of science more deeply. This study also emphasizes that scientists have a moral responsibility both internally, such as maintaining academic integrity and scientific objectivity, and externally, namely ensuring that research results are utilized for the common good. Thus, this article highlights the importance of integration between science, ethics, and values ​​as a foundation for developing knowledge that is not only scientifically correct, but also morally good and beneficial for the sustainability of life.

Strategically, the professional code of ethics serves as the foundation of accountability and a key tool for building and maintaining public trust in tax practitioners and accountants. The code of ethics serves as a guideline for maintaining integrity, objectivity, independence, and professional responsibility in every task amid the increasingly complex and competitive dynamics of the business world. The purpose of this study is to examine how the regular application of a professional code of ethics is essential to improving the quality of financial reporting and tax compliance, while preventing malpractice and conflicts of interest. Professional ethical principles and their implementation in the workplace are discussed through a conceptual approach. The results of the study show that compliance with the code of ethics can increase public trust and enhance the credibility of the profession. However, in order for the accounting and tax practitioner professions to remain relevant, professional, and trusted by the public, it is necessary to internalize ethical values to counterbalance economic pressures, client needs, and advances in digital technology.

This paper reviews the role of Artificial Intelligence (AI) in Islamic education within secondary schools, emphasizing both its practical uses and the ethical challenges it presents. The review looks into the current trends, tools, and the impact of AI on the learning experience, as well as its ethical implications from an Islamic perspective. The study follows a systematic literature review (SLR) approach based on the PRISMA guidelines and includes research from 2022 to 2025, sourced from platforms like Google Scholar. After a thorough selection process, 15 articles were included in the review, offering valuable insights into the technological and ethical aspects of AI in Islamic secondary education. The use of AI has notably enhanced learning outcomes in Islamic education by allowing personalized learning, boosting student engagement, and streamlining feedback mechanisms. Tools like intelligent tutoring systems and educational chatbots have been widely adopted. However, challenges around data privacy, algorithmic bias, and technology access persist. Additionally, incorporating Islamic ethical values into AI-driven educational platforms presents both opportunities and challenges. Addressing these ethical implications is vital, requiring frameworks that align with Islamic principles such as maṣlaḥa (public welfare), justice, and human dignity. Education policies and teacher training programs should concentrate on promoting the responsible use of AI, ensuring it improves educational experiences while preserving ethical and cultural integrity.

This study aims to analyze the organizational structure, main tasks and functions, and challenges faced by the Legal Section in carrying out its role as a center for local government legal services. The research method used a qualitative approach through interviews with the Head of the Legal Section, direct observation in the work environment, and literature studies of various related documents and regulations. The results of the study indicate that the organizational structure of the Legal Section consists of functional positions, implementing officers, and temporary employees, each of which has a crucial role in supporting the legal product drafting process. However, the effectiveness of organizational performance still faces obstacles, particularly related to employee discipline, work ethic, and efforts to build a culture of bureaucratic integrity. The Head of the Legal Section emphasized that the quality of human resources is a key factor in determining the success of the process of harmonization of regulations and legal services. Thus, a sustainable apparatus development strategy and strengthening of the work system are needed so that the Legal Section can carry out its functions optimally in supporting the implementation of the Palangka Raya City government.

The integration of artificial intelligence (AI) in forensic investigation has significantly transformed the analysis and authentication of digital evidence. This paper explores the role of AI technologies, specifically machine learning and deep learning algorithms, in examining digital evidence from various sources, including computers, mobile devices, and network systems. We provide an in-depth analysis of current AI-based forensic tools, their efficiency in evidence authentication, and the challenges they face regarding legal admissibility. Our findings indicate that AI-powered forensic systems can detect digital evidence tampering with 94.7% accuracy, drastically reducing analysis time from weeks to hours. However, challenges remain, particularly in areas such as algorithmic transparency, bias prevention, and ensuring the integrity of the chain of custody. This research offers a framework for incorporating AI in forensic laboratories, while also addressing crucial legal and ethical concerns to ensure the admissibility of AI-analyzed evidence in court. These considerations are essential for the widespread acceptance and use of AI in forensic investigations.

The development of information technology has given rise to a new form of business transaction: the electronic contract. This contract form replaces the traditional process that requires a physical meeting between the parties. However, questions arise regarding the validity of e-contracts from the perspective of Indonesian civil law, specifically based on Article 1320 of the Indonesian Civil Code (KUHPerdata) and the provisions of Law Number 11 of 2008 concerning Electronic Information and Transactions (UU ITE). This research aims to analyze the validity of electronic contracts as legally binding agreements and to assess the extent to which the ITE Law can serve as their legal basis. Using a normative juridical legal research method, the research results show that e-contracts are valid and binding as long as they meet the requirements for the validity of an agreement under Article 1320 of the Civil Code, namely consent, capacity, a specific object, and a lawful cause. The ITE Law expands the recognition of electronic evidence and digital signatures as valid evidence in civil law. Thus, electronic contracts have the same legal force as conventional contracts, as long as they meet the principles of free will and the integrity of a reliable electronic system.

The rapid development of smartphone technology today creates challenges for consumers and manufacturers in determining an objective price range based on highly varied technical specifications. This study aims to implement the Random Forest algorithm in classifying smartphone price ranges into four main categories, namely low, mid-range, high, and flagship. The research method was carried out systematically through the stages of loading a dataset of 2,000 entries, exploratory data analysis (EDA) to ensure data integrity, and model training with a training and testing data split of 80:20. The results showed that the Random Forest model achieved a significant overall accuracy rate of 89%. Based on feature importance analysis, it was found that RAM capacity was the most dominant determining factor, contributing 47% to prediction accuracy, followed by battery power and screen resolution as supporting features. These findings have strategic implications for manufacturers to prioritize memory capacity upgrades in determining product pricing in the market, as well as providing guidance for consumers in assessing the fairness of a device's price based on its technical capabilities.

Pancasila as the foundation of the state and the national ideology of Indonesia, has a very important function in shaping the moral values, ethics, as well as the attitudes and behavior of state officials. However, the reality of the persistent prevalence of corruption cases reflects a gap between the values contained in Pancasila and the practices of national and state life. This article aims to examine the implementation of Pancasila values in efforts to prevent and address corruption cases in Indonesia. The research method used is a qualitative approach with a literature review method, conducted through an examination of laws and regulations, scientific journals, and various relevant literary sources. The discussion results show that each principle of Pancasila contains anti-corruption values, such as belief in God that instills honesty, humanitarian values that uphold justice, the value of unity that rejects the interests of certain groups, democratic values that emphasize trustworthiness, and the value of social justice for all Indonesian people. However, the implementation of these values has not been carried out optimally due to weak law enforcement and low moral awareness. Therefore, efforts are needed to strengthen Pancasila education, improve the integrity of state officials, and build a collective commitment to realize clean and just governance.

Intensive exploitation of fish for caviar production currently threatens the extinction of sturgeon, one of the ancient fish species. Sturgeon egg harvesting is often carried out in inhumane ways, such as dissecting and killing parent fish, causing the natural sturgeon population to decline. The Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) regulates the international trade of sturgeon and caviar, but weak law enforcement, high market demand, and widespread illegal trade all exacerbate the conservation status of this species. Conversely, caviar aquaculture, often considered an alternative, raises new bioethical issues, including long-term stress on fish, disease spread, decline in animal health, and the risk of hybridization that could threaten the genetic integrity of sturgeon populations. From a bioethical and environmental ethics perspective, it is difficult to justify the consumption of caviar as a luxury commodity at the expense of ecosystem sustainability and animal welfare. Therefore, sturgeon conservation requires a comprehensive approach that includes reducing consumer demand, improving legislation and enforcement, and preserving and restoring sturgeon's natural habitats.

The emergence of ChatGPT and other large language models has introduced unprecedented opportunities and challenges in educational settings. This study examines the dual nature of ChatGPT's integration into classroom environments, analyzing both its potential as an educational tool and the ethical concerns it raises regarding academic integrity. Through a mixed-methods approach combining surveys, interviews, and content analysis, this research investigates how educators and students perceive and utilize ChatGPT, the implications for learning outcomes, and the effectiveness of current academic integrity policies. Results indicate that while ChatGPT offers significant pedagogical benefits including personalized learning support and enhanced accessibility, it simultaneously poses risks to traditional assessment methods and raises questions about authorship and original thought. The study proposes a framework for responsible AI integration in education that balances innovation with academic integrity, emphasizing the need for updated policies, enhanced digital literacy, and redesigned assessment strategies. These findings contribute to the ongoing discourse on AI in education and provide practical recommendations for educators, administrators, and policymakers navigating this transformative technology.

Literary works are the author's reflection of real life. This paper aims to determine the intrinsic elements contained in the short story "Killing a Crazy Person" in the short story collection "A Pair of Old Shoes" by Sapardi Djoko Damono with an objective approach. The results of the study indicate that the short story "Killing a Crazy Person" has intact intrinsic elements which include theme, characters and characterization, plot, setting, point of view, style of language, and moral. The method used in this study is qualitative descriptive analysis with an objective approach in literary works. Data analysis techniques include reading the short story, observing the short story, collecting data, describing, and drawing conclusions. The conclusion of this study is the integrity of the intrinsic elements contained in the story. The results show that this short story has intact intrinsic elements that support each other and enrich the meaning of the story. The method used is qualitative descriptive analysis with the steps of reading, observing, collecting data, describing, and drawing conclusions. This study provides a deeper understanding of how the intrinsic elements in the short story "Killing a Crazy Person" work together to form a complete and meaningful story.

This article discusses the concept of fitnah in Islam, focusing on its definition, forms, risks, and social impacts. Fitnah, referring to false accusations, deceit, and the spreading of misleading information, can pose a serious threat to individual integrity and social balance. The study employs a qualitative descriptive approach with a literature review from classical Islamic texts, Quranic verses, the teachings of the Prophet, and the latest scholarly articles from trusted sources. The findings indicate that fitnah is a significant moral and social violation that can lead to various issues, such as conflicts, defamation, social division, and the loss of trust within society. The study also emphasizes the importance of Islamic ethical principles in preventing and addressing fitnah, especially in the digital age, where information can spread rapidly and widely. The study concludes that preventing fitnah requires an increase in public literacy, more ethical communication, and adherence to Islamic values that emphasize honesty and caution in disseminating information. These efforts are expected to reduce the negative impact of fitnah in social life and foster a more harmonious society.

Islamic entrepreneurship education integrates ethical, moral, and spiritual values with practical business practices. This study examines the perspective of the Prophet Muhammad’s hadith on entrepreneurship, emphasizing principles such as honesty, independence, creativity, risk-taking, and social responsibility. Using a qualitative approach, primary hadith sources and scholarly interpretations are analyzed to identify both values and practical implementations of entrepreneurship education in Islam. Findings reveal that the Prophet emphasized self-reliance, productive work, and ethical business conduct, providing practical guidance such as utilizing available resources, step-by-step mentoring, and progressive skill development. Additionally, Islamic entrepreneurship education prioritizes character formation, integrity, and social contribution alongside economic gain. Practical examples from hadith illustrate methods for instilling entrepreneurial values, including prohibitions against unethical transactions, encouragement to work with one’s own hands, and support for independent income generation. The study shows that integrating moral guidance from hadith with business training produces competent, responsible, and ethically grounded entrepreneurs. This framework offers a comprehensive model for modern entrepreneurship education, balancing profitability, ethical conduct, and societal welfare. The research contributes to understanding how Islamic values can form the foundation of sustainable and morally conscious business practices, providing educators and practitioners with actionable insights for cultivating entrepreneurship aligned with Islamic teachings.

Financial statement integrity refers to financial statements that accurately reflect the true condition of a company, without anything being concealed or hidden. The importance of financial statement integrity has become an increasingly pressing requirement that companies must fulfill in order to avoid misleading financial statement users, which could result in erroneous decision-making. This study aims to analyze the influence of managerial ownership, institutional ownership, company size, financial distress, and leverage on financial statement integrity in banking sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The research population consists of banking sector companies listed on the IDX during the 2021-2023 period. This study involves 20 companies selected as samples using purposive sampling. The analysis technique used to test the hypotheses is multiple linear regression analysis. The results of this study indicate that managerial ownership, institutional ownership, company size, and leverage do not affect financial statement integrity, while financial distress has a negative effect on financial statement integrity. This study is expected to provide general input to managers or strategists at companies listed on the Indonesia Stock Exchange to always align all interests involved in company management.

This study investigates the impact of auditor competence and red flag awareness on fraud detection ability, examining the moderating role of professional skepticism. As fraudulent financial reporting poses a critical threat to the integrity of financial disclosures and stakeholder trust, understanding the key factors influencing an auditor's detection capabilities is essential. This study employed a quantitative approach, gathering data from auditors at Public Accounting Firms (KAP) in Bali Province via a four-point Likert scale questionnaire. The data were subsequently analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software. The findings indicate that both auditor competence and an awareness of red flags significantly and positively enhance fraud detection capabilities. Conversely, professional skepticism, when analyzed for its direct influence, demonstrated a significant negative effect on this ability. Furthermore, skepticism exhibited a complex moderating role: it significantly weakened the positive relationship between competence and fraud detection, while not significantly moderating the link between red flags and detection ability. These results provide crucial theoretical contributions by revealing the nuanced and sometimes counter-intuitive role of professional skepticism. Practically, they inform policy for audit firms and regulatory bodies, suggesting that while fostering competence and red flag awareness is vital, the application of skepticism requires a more sophisticated and refined approach to truly enhance audit quality and overall fraud detection effectiveness.

Digital transformation has significantly reshaped human resource management (HRM) through the adoption of Human Resource Information Systems (HRIS), artificial intelligence (AI), big data analytics, e-learning platforms, and remote work technologies. Although these innovations improve efficiency and decision-making, they also generate ethical challenges related to data privacy, algorithmic bias, transparency, and employee monitoring. This article examines the role of professional ethics in HRM within the context of digital transformation, highlighting both emerging challenges and potential opportunities. This study employs a conceptual research approach supported by a comprehensive literature review of scholarly works on HRM, professional ethics, and digitalization. The analysis focuses on core ethical principles such as integrity, fairness, responsibility, professionalism, and confidentiality, and evaluates their implementation in digital HR practices. The findings indicate that unethical use of digital technologies may lead to discrimination, reduced employee trust, and violations of individual rights, particularly through biased AI-based recruitment systems and opaque performance evaluation mechanisms. However, digital transformation also offers opportunities to strengthen ethical HR governance. The use of ethical data management, algorithmic audits, digital transparency, and e-learning-based ethics training can enhance accountability and fairness in HR processes. The study concludes that integrating professional ethics with digital HRM is essential for developing human-centered, sustainable, and trustworthy organizations in the digital era.