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Penilaian kinerja merupakan elemen krusial dalam manajemen sumber daya manusia (SDM) untuk memastikan efektivitas organisasi dan pengembangan karyawan. Namun, banyak sistem penilaian tradisional masih bergulat dengan masalah subjektivitas, kurangnya transparansi, dan minimnya fokus pada pengembangan. Penelitian ini bertujuan mengevaluasi sistem penilaian kinerja yang berlaku di Politeknik XXX dan mengusulkan kerangka model yang mengintegrasikan 360-Degree Feedback dan Critical Incident Technique (CIT) untuk mengatasi kelemahan tersebut. Menggunakan analisis survei deskriptif dan analisis kesenjangan (gap analysis) pada data Politeknik XXX , ditemukan bahwa sistem saat ini bersifat top-down, minim umpan balik multi-sumber (rekan sejawat dan mahasiswa 0%), lemah dalam pencatatan kejadian kritis (18.5% untuk prestasi, 29.6% untuk pelanggaran), serta memiliki skor komunikasi hasil penilaian (2.07/5.00), kepuasan, dan keadilan yang moderat (2.96/5.00). Kesenjangan signifikan teridentifikasi pada aspek transparansi (gap 2.29), orientasi perbaikan (gap 2.08), dan rekam kejadian kritis/CIT (gap 2.07). Implikasi dari temuan ini menunjukkan urgensi transformasi menuju sistem manajemen kinerja modern yang mengedepankan objektivitas, transparansi, dan pengembangan profesional berbasis data. Integrasi 360-Degree Feedback dan CIT diyakini mampu menyediakan perspektif holistik dan bukti perilaku faktual yang diperlukan untuk penilaian yang lebih adil dan formatif.

Self-development is a crucial competence for navigating the professional world; however, many individuals face significant barriers in optimizing this potential. This study aims to formulate an integrative model of Quranic Tadabur and bibliotherapy as a professional therapeutic intervention in counseling, addressing gaps in existing literature. Using a library research method with content analysis, the findings indicate that Quranic Tadabur effectively enhances essential self-development skills, including self-awareness, work motivation, problem-solving, time management, emotional regulation, critical and creative thinking, and social collaboration. Within the bibliotherapy framework, the self-development process is structured through stages of motivation, incubation, follow-up, and evaluation. Furthermore, several counseling techniques are proposed, such as self-management, minimal contact, counselor-led management, and directed counseling, to support individual growth. This integrative approach highlights the role of spirituality in fostering holistic personal and professional development. The study contributes theoretically to the advancement of spirituality-based counseling models, particularly in the context of modern career development, and offers a conceptual foundation for future empirical research.

The increasing number of corruption cases involving School Operational Assistance (BOS) funds has become a serious challenge for the education sector in Indonesia. These cases not only undermine public trust in educational institutions but also hinder the achievement of equitable and quality education. This study aims to analyze the role of professional leadership in preventing and addressing the misuse of BOS funds within educational institutions. The research employs a qualitative approach through literature review and analysis of relevant regulations, scholarly publications, and documented corruption cases in the education sector. The findings indicate that professional leadership characterized by integrity, accountability, transparency, and strong ethical commitment plays a significant role in minimizing opportunities for corruption. Effective leaders are able to establish robust internal control systems, promote a culture of honesty, and ensure participatory financial management involving various stakeholders. Furthermore, continuous supervision and adherence to governance principles strengthen institutional resilience against financial misconduct. The study implies that strengthening leadership capacity and ethical values among educational leaders is essential for improving financial governance and fostering public confidence in educational management. Professional leadership is therefore a crucial factor in supporting clean, transparent, and sustainable education administration.

Auditors' compliance with the Public Accountant Professional Standards (SPAP) is the main concern in maintaining the quality and trust of the audit process, especially in the face of increasingly complicated audit tasks. This study aims to evaluate the level of integ-rity and skepticism of auditors in supporting compliance with SPAP. This study uses a de-scriptive qualitative approach with observation methods and document studies. The object of the research is the Public Accounting Firm Dra. Yati Ruhiyati, data was obtained from direct observation during the field professional practice period and analysis of relevant audit documents. The results of the study show that the integrity of auditors can be seen from consistency in carrying out audit stages, compliance with established procedures, and clarity in audit documents. The professional skepticism of auditors can be seen from the cautious attitude in evaluating audit evidence, including the application of additional checks before drawing conclusions. These findings show that compliance with SPAP is not only formal, but also highly dependent on the auditor's professional attitude. This study shows the importance of increasing the integrity and professional skepticism of auditors as part of efforts to improve quality and compliance in audit practices in Public Accounting Firms.

This study discusses the implementation of hadiths regarding the responsibilities of educators in the professional policies of Madrasah Ibtidaiyah (MI) teachers. Hadiths emphasize that teachers have a moral and spiritual mandate to educate and shape the character of students in accordance with the standards of educators. This study aims to analyze the relationship between the values of professional responsibility and the values of educators' responsibility in the hadith with the standards of professionalism for MI teachers. The method used is a qualitative approach through a literature study of hadith books, Islamic education books, and education policy documents. The results of the study show that the values of trustworthiness, exemplary behavior, justice, and sincerity in the hadith are in line with pedagogical competence and professionalism as moral and religious obligations. The implication is that the integration of hadith values is important in the development of MI teachers in order to create competent educators with Islamic character

This study aims to analyze human resource management (HRM) based on Islamic boarding school values ​​in strengthening educator professionalism and sustaining academic performance at MA Al-Amiriyyah Blokagung. The study focuses on the process of internalizing Islamic boarding school values ​​in HRM policies and practices and their implications for educator professionalism and the sustainability of the institution's academic quality. This study uses a qualitative approach with a case study design. Data collection was conducted through in-depth interviews with madrasah leaders and educators, observations of institutional practices, and documentation studies of policies and human resource development programs. Data analysis was conducted thematically through the stages of data reduction, data presentation, and drawing conclusions. The results show that Islamic boarding school values ​​such as sincerity, service, discipline, exemplary behavior, and moral responsibility have been internalized normatively and practically in HRM policies, particularly in aspects of human resource planning, recruitment, coaching, and evaluation of educator performance. These values ​​shape educator professionalism that is not only based on pedagogical competence, but also an ethos of devotion and moral integrity. The human resource development and coaching system contributes to maintaining work motivation and consistent academic performance among educators. However, the internalization of Islamic boarding school values ​​still tends to be cultural and person-centered, and has not been fully institutionalized in written policies, standard procedures, and long-term strategic planning. Therefore, its sustainability remains dependent on leadership figures. The implications of this research emphasize the importance of strengthening the institutionalization of Islamic boarding school value-based human resource management (HRM) through formal policies, a sustainable human resource development system, and systematic managerial governance to ensure the sustainable maintenance of educator professionalism and the institution's academic performance.

Training on creating Heyzine-Canva-based e-book learning media through the Subject Teacher Working Group (MGMP) aims to improve teachers' professional competence in facing educational demands and digital technology integration. This training activity is designed using demonstration, hands-on practice, and group discussion methods, so that it can accommodate various levels of technology mastery among teachers. Through this training, teachers are guided to develop interactive e-books, learning videos, and innovative digital quizzes using the Heyzine and Canva platforms. The training results show a significant improvement in teachers' skills in utilizing digital media, confidence in integrating technology into learning, and motivation to continue innovating. Additionally, this training also encourages collaboration among teachers and builds a professional network that supports continuous development. Challenges faced, such as variations in technology skills and device limitations, are addressed through ongoing mentoring and further training. This training contributes to improving the quality of learning, student engagement, and supports the achievement of national education goals in the digital era.

This study examines the interrelationship between the implementation of administrative ethics in civil service, the professionalism of State Civil Apparatus (ASN), and the quality of public service delivery at the Provincial Department of Energy and Mineral Resources of Central Kalimantan, employing a qualitative case study approach. Through in-depth interviews, structured observations, and document analysis, the research finds that integrity, transparency, and ethical accountability function not merely as moral norms but as structural foundations that reinforce ASN professionalism in performing service functions, particularly within licensing processes that demand administrative certainty and responsiveness. Empirical findings indicate that professionalism—reflected in technical competence, procedural discipline, and ethical commitment—acts as a catalyst linking ethical values to effective and adaptive public service performance. Nevertheless, the study also identifies structural and cultural impediments, including regulatory inconsistencies, fragmented coordination, and limited training opportunities, all of which hinder the internalization of ethical principles and professional practice within the bureaucracy. Theoretically, the study posits that harmonizing administrative ethics and professionalism is a prerequisite for achieving key indicators of good governance, such as responsiveness, service effectiveness, and institutional accountability. Practically, the study recommends strengthening ethics training, enhancing ASN professional capacity, and advancing managerial reforms grounded in modern governance as strategic efforts to sustainably improve public service quality.

This study aims to explain and reconstruct the notion of auditor professionalism beyond the reasoning framework found in the accountants’ code of ethics. The reconstruction is carried out by redefining auditor professionalism through the integration of moral reasoning and the values derived from QS. Al-Isra (36), as a response to the issue of fraud disclosure. The research adopts a non-technical perspective on auditor professionalism. Accordingly, the appropriate method for this study is Theoretical Triangulation, namely testing auditor professionalism from the perspective of moral reasoning and QS. Al-Isra (36). Specifically, the research begins by utilizing three sources of values: the Handbook of the Code of Ethics for Professional Accountants, principles of moral reasoning, and the guidance in QS. Al-Isra (36). Second, the study identifies the limitations of conventional interpretations of auditor professionalism when examined solely from ethical codes, and further analyzes how moral reasoning and QS. Al-Isra (36) enrich this perspective. Third, the concept of auditor professionalism is reconstructed in a holistic manner. Finally, the study concludes whether moral reasoning and QS. Al-Isra (36) are interrelated with the auditors’ professionalism in uncovering fraud. Ultimately, this article proposes a revised conception of auditor professionalism. By incorporating moral reasoning and QS. Al-Isra (36), auditor professionalism is envisioned as transcending rationalism and materialism. It is defined as a commitment to uphold the accountants’ code of ethics, grounded in justice and virtue, with an awareness that every action will be held accountable in the hereafter.

Program pengabdian masyarakat bertajuk “Menenun Inovasi: Transformasi Kelembagaan dan Bisnis Digital Berkelanjutan bagi UMKM Batik Khas Jember di Desa Sumberpakem” bertujuan memperkuat daya saing UMKM batik melalui transformasi digital dan penguatan kelembagaan kolektif. Kegiatan dilaksanakan secara partisipatif melalui tiga tahapan terintegrasi: pelatihan Digital Marketing dan E-Commerce, penerapan Business Model Canvas (BMC) terpadu, serta inisiasi pembentukan Koperasi Batik Sumberpakem. Hasil program menunjukkan peningkatan signifikan dalam literasi digital, kemampuan promosi daring, dan pengelolaan bisnis peserta. Seluruh UMKM mitra kini memiliki akun aktif di berbagai platform digital (Instagram, TikTok, dan Shopee) serta mampu menghasilkan konten promosi yang kreatif dan profesional. Selain itu, terbentuknya tim inisiator koperasi menjadi langkah konkret menuju kemandirian ekonomi kolektif yang berkelanjutan. Program ini tidak hanya mendorong adaptasi teknologi, tetapi juga membangun ekosistem kolaboratif antara akademisi, pemerintah desa, dan pelaku UMKM. Dampak keberlanjutan diarahkan pada pendampingan koperasi, penguatan jejaring pasar, serta peningkatan infrastruktur digital desa.

This research stems from the urgency of the role of public relations in Islamic educational institutions, particularly madrasas, which is increasingly complex and strategic in the current digital and information era. Public relations is not only tasked with disseminating information but also with building an image, maintaining public trust, and managing effective communication between the madrasa and various stakeholders such as students, parents, teachers, and the wider community. This study aims to identify and analyze the application of ethics and professionalism in public relations at SMP Plus Darus Sholah in Jember and its impact on the institution's image and public trust. Using a qualitative case study approach, data were collected through in-depth interviews, participatory observation, and documentation. The findings indicate that the application of Islamic ethical values—such as shiddiq (honesty), amanah (trustworthiness), and tabligh (transparency)—in public relations practices significantly enhances the madrasa's credibility and public trust. Additionally, the professionalism of public relations officers, characterized by structured communication planning and interpersonal ethics, plays a crucial role in building a positive institutional image. However, challenges such as a lack of formal training and understanding of ethical standards remain. The implications of this study highlight the need for policy recommendations to enhance the capacity and integrity of public relations personnel in Islamic educational institutions to support their role as the forefront of institutional communication.

Digital literacy is a crucial competency for teachers. Accelerating digital literacy for elementary school teachers is not only about mastering digital tools and applications, but also about changing mindsets and approaches to teaching. There are three impacts for teachers and students if teachers are unable to master digital competencies: 1) teachers are less able to keep up with the latest technological developments; 2) teachers are unable to filter and process the latest information, resulting in a tendency towards misinformation; 3) students are less able to absorb the latest information and thus misuse the wrong sources of information. Given these impacts, training and mentoring are needed for elementary school teachers in Songgom District to acquire the right digital skills so that elementary school teachers can maximize their potential. Elementary school teachers in Brebes Regency still do not have good digital competencies. If left unchecked, more and more teachers will lack digital competency. This can lead to a lack of technology-related information that students can use to support their learning. Furthermore, inadequate technology skills can hinder differentiated learning within the independent curriculum. The Community Service Program, initiated by professors and lecturers with expertise in digital literacy and language, is highly relevant to the needs of teachers in Brebes Regency. Elementary school teachers are developing digital competencies by implementing interactive quiz-based learning and Canva-based learning media. These competencies can be applied by teachers in the classroom. Students are expected to absorb the material more meaningfully. Learning through the application of digital literacy by teachers will increase student interest and engagement in learning the material.

Penelitian ini dimaksudkan untuk mengkaji pengaruh kompensasi finansial, kepuasan kerja, dan work-life balance terhadap loyalitas karyawan yang berasal dari Generasi Z. Latar belakang dari penelitian ini didasari oleh meningkatnya tingkat mobilitas kerja pada kelompok Generasi Z, yang menciptakan tatantangan sendiri bagi perusahaan dalam mempertahankan tenaga kerja muda yang memiliki potensi tinggi. Penelitian ini menerapkan pendekatan kuantitatif dengan menggunakan metode survei yang melibatkan 80 responden dari kalangan Generasi Z yang bekerja di sektor manufaktur. Pengolahan data dilakukan dengan bantuan SPSS versi 22, dengan menggunakan sejumlah tahapan pengujian yang mencakup pengujian validitas dan reliabilitas, pengujian asumsi klasik, serta analisis regresi linier berganda. Analisis yang dilakukan dalam penelitian ini mengungkapkan bahwa ketiga variabel independen, yaitu kompensasi finansial, kepuasan kerja, dan work-life balance secara signifikan berpengaruh terhadap loyalitas karyawan, baik secara parsial maupun simultan. Temuan ini menegaskan bahwa upaya untuk menciptakan keseimbangan yang optimal antara kehidupan profesional dan personal berperan sebagai aspek strategis yang berkontribusi secara signifikan terhadap peningkatan loyalitas karywan di lingkungan kerja.  Penelitian ini memberikan implikasi bahwa perusahaan perlu lebih memperhatikan aspek work life balance dalam strategi manajemen sumber daya manusia untuk mendorong retensi dan komitmen karyawan.  

This study aims to analyze the influence of auditor experience and professionalism on the ability to detect audit conditions in Public Accounting Firms (KAP) in South Jakarta. The background of this study is based on the important role of auditors in ensuring the integrity of financial statements and preventing financial practices that can harm various parties, including investors, shareholders, and regulators. In an increasingly complex business world, layout practices are increasingly difficult to detect without adequate professional skills. Therefore, factors such as auditor experience and professionalism are crucial in supporting audit quality. This study used a survey method with a questionnaire instrument distributed to auditors working at several KAPs in the study area. The collected data were analyzed using Statistical Package for the Social Sciences (SPSS) software to test the proposed hypotheses. The results showed that auditor experience significantly influenced the ability to detect audit conditions, indicating that the greater the auditor's work experience, the sharper their ability to identify indications of conditions. In addition, auditor professionalism was also proven to have a positive effect on the detection of audit conditions. Aspects such as responsibility, objectivity, competence, and commitment to professional ethics are important foundations for an effective and independent audit process. These findings indicate that integrity, responsibility, and adherence to professional standards are important factors supporting audit effectiveness. This research is expected to serve as a reference for public accounting firms (KAPs) in improving audit quality through competency development, ongoing training, and upholding auditor professional ethics in the workplace. This study also recommends the need for ongoing training to increase auditor sensitivity to increasingly complex conditions.

In today's world, many young individuals still lack effective communication skills, a trend that is evident among university students, particularly those from Generation Z. These students, despite having access to technology and social media, are often not taught how to communicate in a professional and respectful manner. This paper discusses the importance of communication skills and their development through the Interpersonal Skills (KI) course. Within this course, students not only develop communication abilities but also both soft and hard skills essential for their personal and professional growth. The course includes various assessments, one of which is the Community Service (PKM) output. This PKM aims to provide students with practical experience in communication by engaging with external partners and presenting ideas related to their academic programs. The activities conducted under this PKM serve as an assignment for the course, contributing to grades for assignments, Mid-Semester Exams (UTS), and Final Semester Exams (UAS). Students are tasked with creating proposals, reports, posters, and videos as part of the assignment, and for the UTS, they present proposals to their partners. The UAS grade is based on the final report presentation, showcasing the results of their PKM activities. Through the KI course, students gain valuable experience in communicating with external partners, collaborating in teams, and presenting their work confidently in front of their peers. These activities not only enhance students' communication skills but also foster leadership qualities and teamwork, preparing them for professional environments. Thus, the KI course plays a crucial role in developing interpersonal communication skills that are essential in today's interconnected world.

In today's world, many young individuals still lack effective communication skills, a trend that is evident among university students, particularly those from Generation Z. These students, despite having access to technology and social media, are often not taught how to communicate in a professional and respectful manner. This paper discusses the importance of communication skills and their development through the Interpersonal Skills (KI) course. Within this course, students not only develop communication abilities but also both soft and hard skills essential for their personal and professional growth. The course includes various assessments, one of which is the Community Service (PKM) output. This PKM aims to provide students with practical experience in communication by engaging with external partners and presenting ideas related to their academic programs. The activities conducted under this PKM serve as an assignment for the course, contributing to grades for assignments, Mid-Semester Exams (UTS), and Final Semester Exams (UAS). Students are tasked with creating proposals, reports, posters, and videos as part of the assignment, and for the UTS, they present proposals to their partners. The UAS grade is based on the final report presentation, showcasing the results of their PKM activities. Through the KI course, students gain valuable experience in communicating with external partners, collaborating in teams, and presenting their work confidently in front of their peers. These activities not only enhance students' communication skills but also foster leadership qualities and teamwork, preparing them for professional environments. Thus, the KI course plays a crucial role in developing interpersonal communication skills that are essential in today's interconnected world.

Human resources are a crucial asset for organizations, as their competence and professionalism greatly influence employee performance and the achievement of organizational objectives. At the MKG Office of Region III, several performance issues have been identified, including skill mismatches, high absenteeism rates as an indicator of low professionalism, and limited adaptability to information technology systems. These challenges underscore the need for strategic human resource development. This study aims to analyze the impact of competence and professionalism on employee performance, with information technology mastery serving as a mediating variable. A quantitative research approach was applied, involving all 115 employees as respondents through questionnaires, interviews, and documentation. Path analysis was used to evaluate the relationships between the variables. The findings reveal that both competence and professionalism have a positive and significant influence on employee performance. Furthermore, these variables also positively affect information technology mastery, which in turn significantly improves performance. The analysis demonstrates that information technology mastery mediates the relationship between competence and professionalism with employee performance, indicating the importance of digital skills in modern workplaces. In conclusion, enhancing competence and professionalism, alongside strengthening information technology mastery, is essential for improving employee performance at the MKG Office of Region III. The study recommends implementing strategic human resource programs that focus on digital proficiency to support organizational effectiveness and adaptability in the digital era.

This study is motivated by the ongoing digital transformation across various fields, including audit practices. The advancement of information technology has encouraged the adoption of various innovations, one of which is remote auditing, which allows audits to be conducted without direct face-to-face interaction with clients. At the same time, maintaining audit quality has become increasingly complex, requiring auditors to demonstrate a high level of professionalism, particularly in terms of professional skepticism. Auditor professionalism—including critical thinking skills, objectivity, and integrity—plays a crucial role in delivering high-quality audit outcomes. The objective of this study is to analyze the influence of remote auditing and professional skepticism on audit quality in external audit firms located in the Surakarta area. This research uses a quantitative approach with a case study design. Data were collected through questionnaires distributed to external auditors selected using purposive sampling, focusing on those with experience in conducting remote audits. The collected data were then analyzed using multiple linear regression to determine the influence of each independent variable on audit quality. The results indicate that, partially, professional skepticism has a significant effect on audit quality. This finding suggests that the higher an auditor's level of professional skepticism, the better the quality of the audit produced. In contrast, remote auditing does not show a significant partial influence on audit quality. However, when analyzed simultaneously, both variables—remote auditing and professional skepticism—have a significant effect on audit quality. In other words, while the use of audit technology is important, human factors remain the primary determinant of audit effectiveness. The implications of this study encourage audit firms not only to invest in digital audit systems but also to place greater emphasis on enhancing the competence and professionalism of auditors.

This study aims to examine the implementation of competency-based human resource management (HR) in improving employee professionalism at Devos Jok, an SME engaged in the automotive interior manufacturing sector. A descriptive qualitative approach is used to explore in depth the HR practices carried out, the challenges faced, and the impact on employee work quality. The results of the study indicate that the transformation of the HR system from an administrative pattern to a competency-based one has made a significant contribution to improving individual and organizational performance. The strategies implemented include competency-based recruitment, ongoing training, flexible payroll systems, and adaptation to digital platforms. However, challenges remain, especially in overcoming resistance to change and limited training resources. This study provides theoretical and practical contributions to the development of a competency-based SME HR system in the context of today's creative and digital industries.

The First National Congress (MUNAS) of the Indonesian Civil Servant Lecturers Alliance under the Ministry of Education, Culture, Research, and Technology (ADAKSI), held on May 2–4, 2025, in Jakarta, served as a pivotal moment for the consolidation and advocacy of civil servant lecturers at the national level. This event successfully formulated the organization’s strategic direction, ratified its Statutes and Bylaws (AD/ART), and developed a medium-term work plan for 2025–2028. The inaugural MUNAS of ADAKSI also produced twenty strategic policy recommendations to the government, particularly concerning the welfare and professionalism of civil servant lecturers. In addition to electing the national executive board, the congress affirmed ADAKSI’s role as both a strategic partner and a critical counterpart to the government in higher education reform. This article not only outlines the key outcomes of the congress but also examines the contributions and impact of strengthening the institutional position of ministerial civil servant lecturers within the national education ecosystem.