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The advancement of Artificial Intelligence (AI) presents substantial potential for improving the quality of learning in elementary education, particularly through the application of AI prompts as instructional support in lesson planning and classroom implementation. Nevertheless, many teachers at Integrated Islamic Elementary Schools (Sekolah Dasar Islam Terpadu/SDIT) experience limited AI literacy and insufficient competence in designing pedagogically appropriate and effective AI prompts. This community service program aims to enhance AI literacy and strengthen the professional competence of teachers at SDIT Lukmanul Hakim Puring, Kebumen, in utilizing AI prompts to support instructional design, teaching materials development, and learning assessment. The program employed participatory methods, including socialization sessions, hands-on training, guided practice, and continuous mentoring. The results demonstrate a measurable improvement in teachers’ understanding and practical skills in constructing AI prompts aligned with pedagogical objectives. Furthermore, the integration of AI prompts contributes to increased instructional efficiency and pedagogical creativity. This program is expected to provide a sustainable model for supporting digital transformation in elementary school education.

This study aims to analyze the implementation of the Management Internship Program (KKM) and its contribution to improving students' professional competence at the Medan Amplas District Office. The background of this study stems from the need for higher education to produce graduates who not only master theory but also possess practical skills appropriate to the demands of the workplace, particularly in government administrative environments. This study used a qualitative descriptive method through in-depth interviews, questionnaires, and direct observation of KKM participants and field supervisors. The results showed that the KKM program had a significant impact on improving students' professional competence. Improvements were seen in hard skills, such as understanding of government administration (88%), ability to use office applications (81%), and report preparation (76%). In addition, there was a significant increase in soft skills, including communication skills (92%), discipline (85%), and self-confidence in completing tasks (78%). Direct interaction with employees and the community and active guidance from field supervisors were key supporting factors in the program's effectiveness. However, the study also identified several obstacles such as limited supervision and high agency workload. Overall, this study concludes that KKM plays an important role as a contextual learning tool that is able to improve students' professional competence through the application of theory to real practice in the government environment.

This community service activity aims to improve the knowledge and skills of Aisyiyah Kindergarten teachers in developing their potential and professional competence related to the implementation of inclusive education. Inclusive education requires teachers to have a sufficient understanding of the characteristics of children with special needs (ABK) and the ability to manage diverse students in the classroom. This activity was implemented in the form of systematically designed and applicable workshops and seminars. The training materials covered four main components: recognizing the characteristics of children with special needs, the concepts and principles of inclusive education, curriculum accommodations and assessments in inclusive classrooms, and techniques for identifying and evaluating learning for children with special needs. The results of the activity showed a significant increase in teachers' understanding and skills in managing inclusive classrooms, particularly in developing Individual Learning Plans (ILPs) tailored to the needs of the children. Teachers also became more confident in implementing adaptive and responsive learning strategies to the diversity of students. However, the sustainability of the program still faces several challenges, including limited supporting resources and minimal parental involvement and support. Therefore, ongoing synergy between schools, parents, and other stakeholders is needed to support the optimal implementation of inclusive education.

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.

The purpose of this study is to analyze the role of professional accounting ethics in maintaining the quality, transparency, and accountability of corporate financial reporting through a literature review of relevant journals, regulations, and cases, including the Garuda Indonesia case, which illustrates ethical violations in revenue recognition. The findings emphasize that the principles of integrity, objectivity, professional competence, confidentiality, and professional behavior serve as fundamental pillars for accountants in producing reliable financial information. Ethical misconduct can lead to declining public trust, weakened corporate governance, and increased legal and reputational risks. Therefore, ethical education, regulatory supervision, strengthened moral awareness, and effective internal control systems are essential to prevent financial reporting manipulation. Professional more than just an normative obligation but a strategic element in safeguarding the credibility of the accounting profession and ensuring economic stability.

Islamic education has a strategic role in shaping the character, morality, and spirituality of students, but it is faced with complex challenges in the era of social, cultural, and technological transformation. The low pedagogic and professional competence of some teachers, the limitations of digital literacy, the dominance of conventional learning methods, and a less contextual curriculum are significant obstacles. This service program is designed to improve the competence of madrasah teachers through participatory training approaches, intensive mentoring, and strengthening learning communities based on the concepts of Technological Pedagogical Content Knowledge (TPACK) and Professional Learning Community (PLC). Activities include initial assessments, competency workshops, the use of learning technology, weekly mentoring, and pre-test and post-test evaluations. The results showed a significant increase in pedagogic competence (28%) and mastery of technology (34%), accompanied by positive changes in motivation, innovative attitudes, and awareness of contextualization of teaching materials. However, time constraints, variations in digital literacy, and institutional support are obstacles that need to be overcome through synergy between stakeholders. These findings underscore the importance of continuous, reflective, and contextual coaching models to strengthen the role of teachers as agents of change in Islamic education.

Good Corporate Governance (GCG) is a form of decision by placing the company to be more organized and structured, according on the principles of transparency, independence, responsibility, accountability, also fairness. This study goal to determine the effect of professionalism, internal control systems, also internal audits on the implementation of GCG. This study uses a quantitative research type. The population comprised of 156 individuals is the personnel of the Administration & Commercial Division, Engineering Division, and Operational Division at PT Angkasa Pura Indonesia, Supadio Airport Branch, which are involved in the implementation of GCG. Utilizing the Slovin formula and data collection techniques, the sampling technique is purposive and non-probability, with a total of 115 respondents receiving questionnaires. Validity, reliability, classical assumption tests, multiple linear regression analysis, t-test, also coefficient of determination were used in this study to facilitate data processing, assisted by IBM SPSS version 25. The study findings indicate that professionalism, internal control systems, also internal audits on the implementation of GCG. Partially, the professionalism has a significant positive impact on the implementation of GCG, can be seen from the sig value 0.007 < 0.05, the internal control system has a significant positive impact on the implementation of GCG, can be seen from the sig value 0.000 < 0.05, and internal audit has a significant positive impact on the implementation of GCG, can be seen from the sig value 0.000 < 0.05.

This study aims to analyze violations of accounting professional ethics at PT Indofarma Tbk, a state-owned pharmaceutical company in Indonesia. The case gained public attention following an investigative audit report by the Audit Board of the Republic of Indonesia (BPK), which revealed financial statement manipulation causing state losses amounting to IDR 371.83 billion. This research employs a qualitative approach using a case study method. Data were obtained through the analysis of financial statements, BPK audit findings, as well as relevant literature and publications. The findings indicate violations of several fundamental ethical principles, including integrity, objectivity, professional competence, confidentiality, and professional behavior. The main contributing factors, based on the fraud triangle theory, are financial pressure, opportunity arising from weak internal controls, and rationalization by management. This case emphasizes the importance of implementing professional accounting ethics and strong oversight in the preparation of financial statements to maintain public trust and corporate integrity. The study implies the urgent need to strengthen internal control systems and enforce ethical standards as preventive measures against fraud.

This study aims to analyze the violation of professional accounting ethics in the case of PT Hanson International Tbk (MYRX), a public company involved in financial statement manipulation and bond default. The research adopts a qualitative approach using a case study method, based on secondary data from financial reports, media coverage, and official documents from financial authorities. The findings indicate serious breaches of ethical principles in the accounting profession, including integrity, objectivity, and professional competence. These violations had significant impacts on investor trust, capital market stability, and the reputation of the accounting profession. Moreover, the case highlights the urgent need for stronger supervision, reforms in financial reporting practices, and the integration of ethical values in accounting activities. This study contributes to a deeper understanding of the importance of ethics in maintaining transparency and accountability in financial reporting.

The workshop on the preparation of Higher Order Thinking Skills (HOTS) questions at MI Islamiyah Palangka Raya aims to improve the competence of educators in designing problems that challenge students' high-level thinking skills. This study uses a qualitative descriptive method with a participatory approach, which involves interactive lectures, group discussions, hands-on practice in the preparation of questions, and integration of learning technologies. The results of the activity showed that participants gained a better understanding of the concept of HOTS, active learning strategies, and problem preparation techniques that can develop students' critical, creative, and analytical thinking skills. Practice sessions involving the creation of questions and presentation of the results provide an opportunity for teachers to share experiences and constructive feedback. In addition, the introduction of educational applications and digital media opens up new insights into the importance of technology in supporting the learning process. Despite the challenges in mastering technology, the enthusiasm of the participants to implement technology in their learning was very high. In conclusion, this workshop makes a positive contribution to improving the professional competence of teachers, and to ensure the sustainability of the workshop results, follow-up is needed in the form of further training and support from the school.

This research aims to ; 1) To find out how the Subject Teacher Deliberation Activities (MGMP) are conducted; 2) To find out what the professional competence of Indonesian language teachers at Tanjung Pinang City Middle School is. 3) To determine the influence of Subject Teacher Deliberation Activities (MGMP) on the professional competence of Indonesian Language teachers in Tanjung Pinang City Middle Schools. The research subjects were 45 Indonesian Language Teachers at Tanjung Pinang City Middle Schools. Data collection techniques using observation and documentation questionnaires. The research results show that Subject Teacher Deliberation Activities (MGMP) activities reached 87%. This is proven by the results of the questionnaire data which reached 87%, which is in the range of 81-100% in the Very Good category. Meanwhile, research results on teacher professional competence reached 86%, this is proven by the results of questionnaire data which reached 86%, which is in the range of 81-100% in the Very Good category. The influence of Subject Teacher Deliberation Activities (MGMP) on the professional competence of Indonesian Language teachers in Tanjung Pinang City Middle School. The calculation results obtained a value of rxy = 0.838 which is between (0.800 - 1.000). Thus, rcount is greater than rtable at the 5% significance level and 1% significance level (0.294 < 0.380 < 0.838), this means that Ha is accepted and Ho is rejected. So the correlation analysis value shows that the influence of Subject Teacher Deliberation Activities (MGMP) on the professional competence of Indonesian Language teachers in Tanjung Pinang City Middle Schools is 70.2%.  

The development of student learning creativity is inseparable from the role of teacher competence as an educator in transferring effective learning, as well as in SKI learning. This paper aims to see how the four SKI teacher competencies are implemented at SD IT Hidayatul Jannah. This study used a qualitative approach with an analytical descriptive method. As for the results of the study: (1) There are aspects of pedagogic competence that have been fulfilled, it can be seen that the teacher has provided educational learning, can communicate and interact actively, (2) Aspects of personality competence as seen by the stability and personal integrity of a teacher, being fair, honest, objective, and also disciplined in carrying out assignments, (3) Aspects of professional competence that can be seen from the mastery of material, structure, and also scientific thinking concepts that support the subjects that the teacher already has, (4) Aspects of social competence of teachers who can accept the advantages and disadvantages of others, and are able to adapt to the environment, especially to students.  

This study aims to determine the effect of teacher professional competence and learning environment on learning motivation during the Covid-19 pandemic. The method used in this study is an analytical approach, namely a quantitative approach and descriptive and verification methods. The samples used in this study were all students of class XII one of the Senior High Schools in the city of Bandung, so the number of samples used in this study were 123 samples. The analytical tools used in this study are multiple linear regression analysis, classical assumption testing, namely normality test, heteroscedasticity test, autocorrelation test, multicollinearity test, coefficient of determination analysis and hypothesis testing using the SPSS v25 a The results showed that the results of the T-Test of teachers' professional competence had a significant and significant effect on learning motivation, the learning environment had a significant and significant effect on learning motivation. In accordance with the results of the F test is a significant effect on learning motivation.