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The integration of information and communication technology (ICT) is essential for supporting student-centered learning and developing 21st-century skills. However, many primary school teachers still experience difficulties in implementing ICT meaningfully due to limited digital pedagogical competence and a lack of contextualized professional development, particularly in primary and Islamic school contexts. This study aims to explore the implementation and outcomes of an ICT-based teacher training programs conducted through a field study approach, focusing on its influence on teachers’ digital pedagogical competence and instructional practices. A qualitative descriptive field study design was employed. Participants were primary school teachers from an Islamic public school in Indonesia who took part in a six-session ICT training programs. Data were collected through observations, documentation of teachers’ digital products, and reflective field notes, and analyzed using thematic analysis. The findings reveal improvements in teachers’ pedagogical understanding of ICT, technical skills, and readiness for classroom implementation. Teachers produced various ICT-based learning media aligned with instructional objectives, including interactive quizzes, game-based activities, visual materials, animated videos, and digital classrooms. High levels of engagement and collaboration were observed despite infrastructural challenges. Field-based, practice-oriented ICT training effectively bridges technological skills and pedagogical application, supporting sustainable digital pedagogy in primary education.

Effective communication is a key competency for medical professionals, but traditional classroom-based methods in Indonesia face challenges such as limited practice, geographical barriers, and insufficient exposure to diverse patient scenarios. Mobile-assisted learning (MAL) offers a promising solution to enhance medical communication training outside traditional settings. This study investigates the effectiveness of MAL interventions in developing communication skills among Indonesian medical students and healthcare professionals. A mixed-methods approach was used, involving a quasi-experimental design with pre- and post-assessments of communication competence among 180 participants from three Indonesian medical schools. The MAL intervention included a mobile app with video demonstrations, interactive case scenarios, peer feedback, and microlearning modules. Quantitative data showed a significant improvement in communication competence (mean increase of 23.4%, p<0.001), with notable gains in information gathering (28%), relationship building (26%), and patient education (21%). The mobile platform saw high engagement (average of 4.3 sessions/week) and 87% module completion. Qualitative data revealed increased confidence in consultations, improved cultural sensitivity, and better time management. Challenges included inconsistent internet access, varying digital literacy, and resistance from traditional educators. MAL shows potential for improving medical communication in Indonesia, offering flexible, accessible training. Successful implementation requires addressing infrastructure issues, integrating MAL into existing curricula, and training faculty. This study adds to the growing evidence supporting technology-enhanced medical education in resource-limited settings.

The professional competence of Islamic Education (PAI) teachers plays a decisive role in determining the quality of learning at the elementary school level. In practice, many teachers still encounter challenges in mastering subject content, developing systematic teaching materials, applying innovative learning strategies, and integrating educational technology into classroom activities. These conditions indicate the need for structured professional development efforts through collaborative forums. This study aims to analyze the role of the Islamic Education Teachers Working Group (KKG PAI) in maximizing the professional competence of PAI teachers in public elementary schools in Panti District, Pasaman Regency, and to identify the supporting and inhibiting factors influencing its implementation. This research employed a qualitative approach with a case study design. Data were collected through in-depth interviews, participatory observation, and documentation involving the KKG supervisor, the head of KKG PAI, and member teachers. Data analysis was conducted using an interactive model consisting of data reduction, data display, and conclusion drawing. The findings reveal that KKG PAI functions as a strategic platform for collaborative lesson planning, subject-matter enrichment, peer reflection, and technology-based instructional training. Supporting factors include strong teacher commitment and collaborative culture, while limitations in facilities and technological disparities remain challenges. Strengthening the sustainability and management of KKG programs is essential to enhance teachers’ professional competence and improve the overall quality of Islamic education learning.

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 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 study aims to examine the quality of public services at the Population and Civil Registration Office (Disdukcapil) of Pohuwato Regency using the SERVQUAL model, which comprises five dimensions: Tangibles, Reliability, Responsiveness, Assurance, and Empathy. This research was conducted in response to persistent public complaints regarding slow service processes, long queues, limited facilities and infrastructure, network disruptions, as well as insufficient information and uncertainty concerning service completion time. The study employed a descriptive qualitative approach through observation, interviews with Disdukcapil employees and community members, and documentation. The findings indicate that the quality of public services has not yet been optimal. The Tangibles dimension remains weak due to inadequate service facilities. Reliability has not been fully achieved as a result of delays in document issuance and system disruptions. Responsiveness among service officers is inconsistent in addressing public complaints. In terms of Assurance, officers demonstrate adequate professionalism; however, transparency in procedures and service timelines remains inconsistent. Meanwhile, in the Empathy dimension, attention to the community particularly vulnerable groups still needs improvement. Overall, the public services provided by Disdukcapil Pohuwato have not fully met community expectations and require improvements in facilities, staff competence, and the effectiveness of service systems.

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.

This study aims to examine the influence of competence, independence, and information technology on the quality of financial statements among employees of Accounting Service Offices in Semarang City. This research uses a quantitative approach with a survey method targeting employees of Accounting Service Offices in Semarang City. Data were collected through questionnaires and analyzed using multiple linear regression with the aid of SPSS software, obtaining 60 respondents. The results of the study indicate that the three independent variables, namely competence, independence, and information technology, have a positive and significant effect on the quality of financial statements. These findings confirm that improving professional competence, applying strong independence principles, and effectively utilizing information technology are important factors in producing reliable, relevant, and timely financial statements.

That Christian Religious Education teachers update their professionalism and competencies to ensure that Christian education remains relevant, effective, and transformative. This study aims to analyze the modernization of the professionalism of Christian Religious Education teachers, including the integration of spirituality with modern pedagogical approaches and strategies for developing teacher competencies in addressing the challenges of the digital generation. The study employs a descriptive qualitative approach, collecting data through literature review from books, journals, notes, and relevant reports, and presenting the findings in a narrative form. The results show that the modernization of teacher competencies involves the development of pedagogical, personal, social, spiritual, and professional competencies, with the ability to integrate spirituality, technology, and modern teaching methods such as collaborative and digital learning to create contextual, engaging, and transformative learning experiences. In conclusion, the modernization of professionalism among Christian Religious Education teachers is an urgent necessity to enable teachers to deliver God’s Word in a relevant manner, shape students’ character and spirituality, and enhance the effectiveness of Christian education through mastery of holistic and collaborative competencies.  

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.

Early Childhood Education (PAUD) holds a very important role in shaping children’s character, moral values, and foundational knowledge. As an effort to support the success of education, good quality learning outcomes are required as a benchmark for children’s holistic development. In this context, educator management becomes one of the keys to improving the quality of learning outcomes. PAUD Al-Qur’an (PAUDQU) is an early childhood education institution that prioritizes Al-Qur’an education and Al-Qur’an memorization (tahfidz) as its institutional uniqueness. The findings of this research show that the educator management implemented in PAUDQU in Setu Bekasi District is quite good, as almost all elements within the scope of educator management have been carried out by the school. However, there are several obstacles found in its implementation, such as the educators’ competencies that have not been maximized, particularly in Al-Qur’an recitation (tahsin) and tahfidz, as well as the promotion, compensation, and educator assessment systems that are not yet well-structured. KIPAS EVA, an acronym for Competence Implementation Evaluation Appreciation, was developed with the expectation of being easier to remember, thus supporting the process of applying educator management in the future. This management strategy emphasizes educator planning by strengthening competencies, professional learning implementation by educators, continuous educator evaluation, and providing appreciation to increase educator motivation.

This article discusses the role of Special Assistant Teachers (GPK) in creating an effective inclusive classroom, where all students, including children with special needs, can participate optimally in the learning process. GPK plays the role of facilitators, mediators, and regular teacher partners in accommodating diverse learning needs. This role is realized through individual needs assessments, adjustment of learning strategies, modification of teaching materials, and provision of academic and social-emotional support to students. The results of the study show that the success of inclusive education is greatly influenced by GPK's professional competence, especially in understanding the characteristics of children with special needs and implementing differentiatory learning. In addition, effective collaboration between GPK and regular teachers is a key factor in creating an inclusive and non-discriminatory learning environment. Institutional support, such as inclusive school policies, the availability of infrastructure, and the support of school leaders, also play an important role. This article emphasizes the need for sustainable professional development, clear division of duties, and supportive education policies to strengthen GPK's role in promoting inclusive education equity in Indonesia.

This study examines the role of teachers as influencers in 21st-century education, particularly in developing students’ intelligence and character through the use of digital media and technology. The digital transformation requires teachers to serve not only as transmitters of knowledge but also as public figures capable of providing positive influence through digital behavior and communication. The purpose of this study is to analyze how teachers perform their roles as educational influencers and how this impacts students’ intellectual and character development. This research employs a literature study method by reviewing scientific sources such as books, articles, journals, and relevant research reports. The analysis was conducted using a descriptive-analytical approach to identify patterns, ideas, and strategies used by teachers in integrating character values and digital literacy. The findings indicate that teachers with strong digital competence and personal integrity are able to create positive influence through educational content, digital role modeling, and ethical communication. The implications highlight the importance of strengthening teachers’ digital literacy, educational policy support, and continuous professional training to create a digital learning ecosystem that is character-based, adaptive, and responsive to contemporary challenges.

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.

This study discusses the relationship between administrative discretion and public service quality within the framework of street-level bureaucracy theory. In public administration practice, implementing officials are often faced with tensions between compliance with formal rules and the dynamic needs of the community. These conditions make discretion an important instrument for adjusting policies to the realities on the ground. This study uses a literature review of various studies from 2010 to 2025 to identify patterns, dynamics, and implications of the use of discretion by implementing bureaucrats. The results of the study show that discretion allows the bureaucracy to be more adaptive, empathetic, and responsive to citizens' needs. However, without strong oversight and administrative ethics, discretion can lead to bias, injustice, and opportunities for abuse of authority. Factors such as public service motivation, professional competence, organizational culture, and political pressure have a significant influence on how discretion is applied. Thus, improving the quality of public services requires a balance between administrative control and professional trust through accountability systems, ethical oversight, and adaptive but law-based policies.

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.

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.

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 study aims to find out how Instagram is used by the Demak Regency Trade, Cooperatives, Small and Medium Enterprises Office as a source of information for employees. The research uses a qualitative method with a case study approach conducted from 1–30 August 2025. Data was obtained through interviews, observations, and documentation of the agency's Instagram account. The results of the study show that Instagram is used as a means of publishing official activities and information, but it is not optimal due to limited human resources, a long upload process, and monotonous content. Based on the theory of Uses and Gratifications and Media Richness Theory, the effectiveness of digital communication requires the ability to present interesting and relevant information so that the message conveyed can meet the needs of internal audiences. Other findings show that some employees have not made Instagram the main source of information due to a lack of content updates and a lack of visual variation. Therefore, it is recommended that social media management be carried out more professionally through improving admin competence, content calendar planning, and better internal coordination to ensure the consistency and quality of published information. Thus, Instagram can function more optimally as an official communication medium.