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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 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.

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.

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.

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.

Teacher competency development is an important aspect in improving the quality of learning. The program of Kemahiran Mengajar Aplikasi Lapangan (KEMAL) is designed to provide hands-on teaching experience for students of Universitas Muslim Maros at MAS Darussalam Maros, South Sulawesi. The aim of this activity is to improve pedagogical competence, creativity in learning methods, and classroom management of students through participatory interactions with supervising teachers, principals, and students. The methods used include field observation, preparation of action plans, teaching practice, intensive mentoring, evaluation, and reflection. The results of this community service show an increase in students’ competence in compiling teaching materials, managing classes, and implementing creative learning strategies that are adaptive to students’ character. The active involvement of the school community encourages the creation of a participatory and conducive learning atmosphere. The implications of this activity show that the integration of field practice with a collaborative and reflective approach is effective in shaping the professionalism of prospective teachers and improving the quality of learning in partner schools. The novelty of this program lies in its sustainable and contextual participatory mentoring model.

The Legal Proficiency Practice Program II is an activity designed to connect the academic competence of students with the needs of work in legal institutions, one of which is the Regional Office of the Ministry of Law in Central Kalimantan. The main problem raised in this activity is how the optimization of student work competence can be achieved through direct involvement in the legal bureaucracy environment. The purpose is to provide a real professional experience, strengthen students' understanding of legal and administrative tasks, and form a professional identity as a prospective legal practitioner. The methods used include the placement of students with a rotation system in various work units for 30 days, observation of bureaucratic activities, involvement in substantive and administrative tasks. The implementation results show that the direct involvement of students in various work units can improve technical competencies, such as document management, meeting assistance, and information services, as well as develop non-technical competencies such as work ethics, communication, discipline, and time management. The internalization of PASTI values and the reflection process through the logbook also strengthens the formation of students' professional identity. Overall, the PKH II program is proven to be effective in optimizing the work competence of students and increasing their readiness to enter the world of the legal profession.

This community service program aims to enhance the English communication skills of strawberry farmers in Pancasari Village, Sukasada District, Buleleng Regency, as an effort to strengthen tourism competitiveness through agrotourism. The activity was carried out through practical English training using a participatory and context-based approach that reflects the farmers’ real communication needs. The training consisted of two main stages: a classroom session employing the role-play method and a field practice session held directly at the strawberry farm with the involvement of local tourists and student assistants. The training materials covered daily expressions commonly used in interactions with visitors, including greetings, product explanation, offering activities, and basic transaction language. The primary learning media were a bilingual communication booklet and situational training modules, both developed from the results of a prior needs analysis. The evaluation results showed a significant improvement in the participants’ English communication abilities. Based on the pre-test and post-test results, the average improvement reached 43%, particularly in speaking confidence, vocabulary mastery, and fluency. Participants also demonstrated increased enthusiasm and professionalism when interacting with tourists in English. This program proves that practical and role-play–based training is effective in developing both linguistic competence and communicative confidence among local farmers. It also strengthens their role as tourism actors who contribute to the sustainable development of the Pancasari agrotourism area.

This community service program, entitled English for Global Communication: Strengthening Intercultural Competence among Polytechnic Students, was led by Doris Yolanda Saragih, S.Pd., M.Pd., in collaboration with Clementine and Josh, guest lecturers from the United Kingdom. The activity took place at Politeknik Bisnis Indonesia on September 1, 2025, involving 60 students across two interactive learning sessions. The program aimed to enhance students’ ability to communicate effectively in global settings by integrating language proficiency, cultural awareness, and practical communication strategies. The learning process applied a communicative and experiential approach, featuring discussions, simulations, and task-based learning to develop students’ speaking fluency, cross-cultural sensitivity, and confidence. The participation of native English speakers provided authentic exposure to international discourse and cultural perspectives, which enriched the overall learning experience. Evaluation results indicated a significant improvement in students’ oral communication skills, vocabulary use, and intercultural understanding. Furthermore, participants demonstrated higher motivation and readiness to apply English in academic and professional contexts. Overall, this community engagement initiative effectively contributed to enhancing global communication competence and supported the institution’s mission to cultivate globally competitive and culturally aware graduates.

This research aims to examine the planning, implementation, and follow-up of the principal's supervision at SD Negeri 60 Palembang in improving teacher professionalism. The focus of the research includes how the supervision planning is carried out, the implementation applied, and the forms of follow-up that contribute to the development of teacher professionalism at the school. This research is a qualitative study using ethnographic research methods because the study was conducted in a natural setting. The results of the research at SD Negeri 60 Palembang show that educational supervision is conducted according to management, with an approach of open discussion and constructive feedback principles. Although constrained by limited resources, teachers and the school investigated it creatively. The evaluation shows the implementation of directed supervision, with realistic follow-up plans and individual initiatives as strengths in improving the quality of education. Research results at SD Negeri 60 Palembang indicate that educational supervision is conducted according to management principles, with an approach of open discussion and constructive feedback. Although constrained by limited resources, teachers and the school investigated it creatively. The evaluation shows the implementation of directed supervision, with realistic follow-up plans and individual initiatives as strengths in improving the quality of education.

The study aims to produce a textbook called Basic Teaching and Learning Skills in the Aspect of Teacher Personality Competence Integrated with QR-Code to improve the quality of professional teacher competence. The study applied the Research and Development (R&D) methodology based on the ADDIE model. The findings indicated that there was high level of feasibility, including material expert validation 83.3, language validation 88.3 and student responses 95.5 which is categorized as very feasible. The results show that the implementation of the QR-Code can increase the level of interactivity to watch the videos, case studies, reflective materials that reinforce the level of conceptual knowledge and internalization of the characters. The findings synthesis is in accordance with Technological Pedagogical Content Knowledge (TPACK) and experiential learning theories, and technology is the reflective medium in personality development. It concludes that the QR-Code textbook is a productive, innovative, and topical medium to form teacher personality competence, which is consistent with the curriculum and the demand of transformation education digital. The product will help improve innovation in higher education by helping close the gap between the pedagogical content and digital literacy and providing adaptive and professional teachers to meet the demands of the 21st-century education.

With the advancement of technology and globalization, technical skills alone are no longer sufficient to face the increasingly complex challenges of the workplace. Students are expected to possess soft skills such as communication, leadership, teamwork, and critical thinking and problem-solving skills frequently encountered in the professional world. This study aims to analyze the level of achievement, experience, work motivation, and competency on work readiness among students at Gunadarma University, Karawaci Region. The analysis method used quantitative primary data, with the following testing stages: convergent validity, discriminant validity, reliability, r-square, q-square, f-square, and path coefficients. The instrument used was a questionnaire, and valid data was collected from 250 respondents. The sampling method in this study was non-probability sampling with a purposive sampling technique. The testing tool used was SmartPLS. The results of this study indicate that the variables of achievement level, experience, work motivation, and competence influence work readiness among Gunadarma University students in the Karawaci region.

This research examines the role of school principals' digital leadership in enhancing technology-based learning quality in elementary schools during the Society 5.0 era. The Society 5.0 era demands educational transformation that integrates digital technology with humanistic approaches to create quality learning. School principals, as educational leaders, have a strategic role in directing digital transformation in schools. This research employs a qualitative approach with a case study method in several elementary schools that have implemented technology-based learning. Research findings indicate that principals' digital leadership encompasses five main dimensions: clear digital vision, technology competence, teacher capacity development, change management, and innovation culture building. These findings provide theoretical contributions to educational leadership concept development in the digital era and practical implications for principals' professional development.

The limited competence of Junior High School (SMP) teachers in Magelang City in developing contextual textbooks is a key issue hindering the achievement of locally relevant learning. Teachers primarily rely on commercial textbooks that often lack accommodation for specific regional issues and lack guidelines for independent writing. This community service aimed to enhance the knowledge and skills of SMP teachers in Magelang City in compiling textbooks that meet the standards of the Merdeka Curriculum and include local content. The method employed was participatory training combined with blended mentoring over six weeks, involving 30 teachers from five schools representing various general subjects. The implementation began with a theoretical workshop on standard textbook structure, followed by intensive mentoring sessions. The results indicate a significant increase in participants' understanding of the textbook framework, with 90% of teachers independently capable of creating concept maps and chapter outlines. Crucially, 75% of participants successfully produced at least one draft chapter of a textbook rich in local content (history, culture, and geography of Magelang). This success not only increases the professional capacity of teachers but also directly impacts the availability of more relevant and specific learning resources for students, supporting the contextual implementation of the Merdeka Curriculum.

This study examines the transformation of Islamic education in the digital era, focusing on issues, challenges, and opportunities. The development of digital technology has brought significant changes in Islamic learning, including curriculum innovation, teacher competence, digital literacy, and the ethical use of technology. Using a qualitative literature review method, this article analyzes primary and secondary data from national and international journals to present a comprehensive discussion. The findings highlight that while digital transformation provides opportunities for broader access to knowledge, it also raises concerns about the digital divide, the role of teachers, and the maintenance of Islamic values. Furthermore, the increasing reliance on digital tools in education has intensified the need for teachers to adapt to new technologies and methodologies. The study concludes that strengthening digital literacy, professional teacher training, and appropriate policy support are crucial for optimizing Islamic education in the digital age. The findings stress the importance of balancing technological integration with the preservation of traditional Islamic values in educational practices.

This study aims to identify the implementation of soft skills and hard skills, explore strategies for developing hard skills, and analyze entrepreneurial independence among vocational students. Using a qualitative approach, data were collected through interviews and observations, then analyzed descriptively through data reduction, presentation, and verification. The results show that soft skills are internalized through workplace culture programs emphasizing ethics, communication, and adaptability, supported by mentoring and reflection activities. Hard skills are applied in alignment with industry needs through curriculum synchronization, hands-on practice, and skill-based projects, ensuring professional competence. Development of hard skills is strengthened through internships, external training, and peer teaching, with success assessed from product quality, innovation, and relevance to market demand. Entrepreneurial independence is fostered through motivation, alumni inspiration, and the Teaching Factory program that integrates learning with real business experiences. Internships also help students interact directly with customers and handle business challenges, while sustainability is maintained through product management and freelance opportunities. Overall, the implementation of internship-based learning effectively enhances vocational students’ technical and non-technical competencies, enabling them to adapt, innovate, and compete in the dynamic job market.

This community service activity stems from a core challenge faced by Micro, Small, and Medium Enterprises (MSMEs) in Semarang City: the difficulty in consistently producing high-quality promotional visual content, primarily due to budget constraints and the lack of professional design skills. This condition severely hampers their competitiveness in the digital marketplace. The main goal of this activity was to enhance the technical capability of MSME participants in using Gemini AI as a multimodal model to generate professional, ready-to-use visual assets, thereby achieving significant cost and time production efficiency. The solution offered was a hands-on training focusing on Prompt Engineering defined as the art of formulating detailed commands to control the AI's output. The activity was conducted through an intensive workshop and case study mentorship for 25 MSME actors. The evaluation results demonstrated a highly significant increase in competence. The participants' average cognitive score drastically rose from 48.5% on the pre-test to 87.9% on the post-test, proving the successful mastery of Prompt Engineering. Applied results showed that participants were able to produce product visual assets with an average quality of 87.5%. Participant satisfaction reached 95.0%, especially concerning the indicators of cost and time efficiency. This activity successfully democratized design, empowering MSMEs to be self-sufficient in content production, and tangibly strengthening their brand identity and competitiveness across digital platforms.

This study aims to identify the inhibiting and supporting factors in the implementation of academic supervision by school principals using a SWOT analysis approach based on a literature review. Through a systematic literature review of various research sources related to academic supervision and communication in educational management, it was found that strengths such as principal competence, structured supervision with effective communication between principals and teachers, and facility support are the main assets for successful supervision. Meanwhile, weaknesses such as time constraints, limited resources, and a lack of innovation in supervision and communication approaches remain challenges. Opportunities arise from supportive education policies, technological advances that can strengthen internal communication, and the role of active learning communities in sharing information and collaboration. However, threats such as dynamic policy changes and resistance to change require adaptive supervision strategies, open communication, and collaboration in order to optimize academic supervision. The results of this study provide an overview of strategies for school principals and policy makers to optimize academic supervision through effective communication approaches in order to improve teacher professionalism and the quality of learning in schools.