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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.

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 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.

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.  

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.

Strengthening reading–writing literacy and numeracy has become a strategic priority in primary education, particularly in preparing prospective teachers who are capable of integrating these competencies contextually into classroom practice. This community engagement program aimed to enhance the conceptual understanding, pedagogical skills, and professional readiness of students from the Primary School Teacher Education Program (PGSD) at Universitas Satya Wiyata Mandala (USWIM) Nabire through a practice-based literacy and numeracy training model. The program was conducted over three days and involved 100 active students. The training adopted a practice-based approach consisting of conceptual reinforcement sessions, group discussions, lesson plan development, and microteaching simulations. Data were collected through observation, analysis of instructional materials, and written reflections, and analyzed using a descriptive qualitative approach. The findings indicate a significant shift in students’ understanding of literacy and numeracy—from technical skills to contextual and reasoning-based competencies. Participants demonstrated improved ability to design literacy–numeracy-based lesson plans and delivered more dialogic and participatory microteaching sessions. The program also fostered stronger professional awareness regarding the role of teachers in building foundational literacy and numeracy skills in primary education. Overall, the practice-based training proved effective in strengthening the professional preparedness of prospective primary school teachers in a contextual and systematic manner.

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.

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.

Land navigation capability is a fundamental competence that must be possessed by Marine Corps cadets to support the success of military training and operations. Along with technological advancements, the utilization of modern navigation devices such as offline maps integrated with smartwatches has emerged as a strategic alternative to enhance the effectiveness of ground operation training. However, the implementation of this technology within military education institutions, particularly at the Indonesian Naval Academy, remains limited. This study aims to analyze the optimization of smartwatch-based offline maps to support ground operation training for Marine Corps cadets. A qualitative research method with a phenomenological approach was employed through interviews, observations, and documentation. The research subjects included instructors from the Marine Department and Marine Corps cadets of the 70th cohort. The findings indicate that smartwatch-based offline maps offer significant advantages in terms of practicality, durability in wet terrain, accessibility of navigation data, and movement efficiency compared to conventional GPS devices. Nevertheless, the utilization of this technology is constrained by the absence of structured curriculum integration, limited specialized training, and insufficient technological proficiency among instructors and cadets. Therefore, this study recommends incorporating smartwatch-based offline map training into the formal curriculum to enhance the readiness, professionalism, and independent navigation skills of Marine Corps cadets in modern military operations.

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 study examines how equity-driven curriculum design can catalyze transformative leadership within multicultural school systems. As global classrooms become increasingly diverse, traditional curricula often fail to address disparities experienced by marginalized learners. Through qualitative library research and content analysis, this study synthesizes theoretical, empirical, and policy-oriented perspectives to explore how culturally responsive curricula promote inclusive learning ecosystems. The findings highlight that equity-driven curriculum design requires not only the integration of diverse cultural perspectives but also the dismantling of hidden power structures embedded in instructional practices. Transformative leadership emerges as a crucial driver, demanding cultural competence, collaborative decision-making, and critical pedagogical reflection from school leaders. The study emphasizes that effective equity implementation depends on teacher empowerment, distributed leadership models, and coherent policy frameworks that align curriculum, assessment, and institutional values. Moreover, technology-enhanced learning, accessibility principles, and Universal Design for Learning strengthen equity outcomes in increasingly digital environments. Overall, this research underscores the interconnectedness of curriculum, leadership, and policy in fostering democratic, socially just educational systems that affirm students’ cultural identities, reduce achievement gaps, and empower communities. The study concludes that achieving equity requires systemic transformation grounded in cultural responsiveness, shared accountability, and continuous professional development.

Inclusive education in early childhood settings emphasizes equal learning opportunities for children with special needs within regular classrooms. However, the implementation of inclusive practices in public kindergarten classrooms presents various challenges for teachers, particularly due to diverse learner needs and limited institutional support. This study aims to explore the challenges faced by teachers in teaching children with special needs in public kindergarten classrooms. Employing a qualitative descriptive research design, the study was conducted in a public kindergarten that implements inclusive education. The participants were kindergarten teachers selected through purposive sampling based on their direct experience teaching children with special needs. Data were collected through semi-structured interviews and classroom observations, and were analyzed thematically to identify recurring patterns and issues. The findings indicate that teachers encounter significant challenges in managing children’s behavior and attention, implementing instructional adaptations without systematic planning, assessing inconsistent developmental progress, and coping with emotional stress. These challenges are further intensified by limited professional competence, lack of formal training in inclusive education, and minimal institutional support, including the absence of support teachers and specialist services. The study highlights the need for targeted professional development, structured instructional planning, and strengthened school support systems to ensure the effective and sustainable implementation of inclusive education in public kindergarten settings.

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.

This community service initiative aims to strengthen the pedagogical competence of vocational teachers in Indonesia through an In-House Training (IHT) program focused on Deep Learning-Based Instructional Management. Conducted at SMK Diponegoro Semarang, Indonesia on September 29, 2025, the activity involved 18 teachers from diverse vocational disciplines. The training adopted an andragogical and participatory design emphasizing active learning, reflection, and collaboration. Data were collected through reflective journals, and focus group discussions. The results indicated substantial improvement in teachers’ conceptual understanding and practical application of deep learning strategies in lesson planning and classroom management. The program successfully fostered a professional learning culture and strengthened teachers’ readiness to implement student-centered, reflective, and innovative pedagogy. This initiative demonstrates that school-based in-house training can effectively empower vocational teachers and enhance instructional quality in Indonesia’s vocational education system.

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.