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This qualitative inquiry aims to explore the impact of Artificial Intelligence (AI) on promoting ethical business practices within the realm of digital marketing in Indonesia. The research model adopts a qualitative approach, utilizing semi-structured interviews with key stakeholders in the digital marketing sector. Sampling techniques involve purposive sampling to ensure representation from various sectors such as industry professionals, policymakers, and consumer advocacy groups. Data analysis employs thematic analysis, allowing for the identification of recurring themes and patterns related to the integration of AI in digital marketing practices and its influence on ethical considerations. Preliminary findings suggest that AI implementation in digital marketing facilitates transparency, personalization, and accountability, thereby fostering ethical practices among businesses operating in Indonesia's digital landscape. This study contributes to the ongoing discourse on the ethical implications of AI adoption in emerging markets, providing insights for policymakers and industry stakeholders to develop frameworks that promote responsible AI use in business operations.

Professional accountant profession is one of the professions that is considered promising, especially by students majoring in Accounting in their studies. There are several factors that influence this interest, including self-motivation, family environment, job market considerations and financial rewards as variables that affect the intention as the professional accountant. This research was conducted on 102 students of the AKI University Accounting Study Program in Semarang. The analysis method were used multiple regression analysis. The results showed that self-motivation, family environment, job market considerations and financial rewards had a positive and significant effect on the intention as the professional accountant.

This study aims to explore the role of English proficiency in accounting information systems, as well as its implications for global financial reporting. The study was conducted for one month in January 2024 at STIE Ganesha, involving 20 college students. The research method used is a qualitative approach, with data collection through interviews and observation. The findings show that English proficiency has a significant impact on the use of accounting information systems and understanding of global financial reporting. The implications of this study emphasize the importance of developing English language skills among accounting students and professionals to improve the quality of financial reporting accessed globally. This research is important because it fills a gap in understanding of the role of English proficiency in accounting information systems for global financial reporting. The implication is that a better understanding of the relationship between English proficiency and needs in the context of accounting information systems will help prepare accounting students for more success in their careers, especially in an increasingly connected global business environment. In addition, this research can also provide new insights for educational institutions and the world of work in designing curricula and training that are more relevant and effective in preparing accounting professionals to deal with future global challenges.

As payment for conducting the audit, the auditor will impose audit fees on the entity being audited. A number of variables, such as the task's complexity, the level of skill needed to complete it, the pay scale for knowledge development programs, and other professional considerations, affect the fees that auditors charge to do audits. The purpose of this study is to determine the effects of audit fees for the Indonesia Stock Exchange's banking subsector between 2021 and 2022 on corporate risk, internal audit function, and board of commissioners independence. The study's population comprises firms that have been indexed on the Indonesia Stock Exchange for a certain timeframe, spanning from 2021 to 2022. Purposive selection was used to pick data from 100 banking subsectors that were listed on the Indonesia Stock Exchange for the study sample. In this study, quantitative analysis is used. The Eviews 12 software was used to conduct the analysis. The findings of the partial test indicate that the audit fee is influenced by the risk of the internal audit function and the independence of the board of commissioners, but that company risk and board independence have no effect on the audit fee.

This journal examines The development of english learning strategies by using flash card for early childhood in Tunas Karya kindergarten, Mojodadi Village, Kemlagi District, Mojokerto. The research aims to analyze the english learning in kindergarten.. The research is using the classroom action research to improve the learning practice in the classroom, so that the learning practice can be done in more professional way. The results indicate that some factors, such as changes, can be happened in english childhood vocabulary.

This research aims to evaluate the impact of Information Technology (IT) on Modern Accounting Systems. The research background reflects a shift in the traditional accounting paradigm towards the increasingly rampant application of information technology. The research method used is literature analysis and case studies. Research findings reveal that IT implementation in modern accounting systems not only increases the efficiency and accuracy of data processing, but also makes a significant contribution to strategic decision making and risk management. The implications of this research include the need to develop IT competencies for accounting professionals, as well as the importance of information security policies in managing financial data. Thus, this research provides insight into the crucial role of IT in the transformation of modern accounting systems and highlights important aspects that need to be considered in facing technological developments in the accounting field.    

This research is motivated by business networks to expand professional networks, create opportunities and businesses or jobs. Achieving professional success relies heavily on having a network of quality contacts. Therefore, networking is key in work life. Breakfast in the morning has become a culture for Indonesian people. The breakfast culture has become an activity as evidenced by the diversity of sellers offering various types of food suitable for breakfast. Breakfast is an activity of eating and drinking between morning and 9 o'clock to meet nutritional needs. Based on the above, easy and practical rice innovation is needed. To respond to this, the author conducted marketing development strategy research on business networks carried out by the UMKM Nasi Gigit Candu. The aim of this research is to find out the marketing development strategy for the Nasi Gigit Candu business network. This research was conducted directly with the owner of Nasi Gigit Opium. This research looks for how the development of business network marketing is carried out by entrepreneurs of the Nasi Gigit Opium Business to decide on product marketing development starting from making breakfast products to products that are marketed into the hands of consumers. This research uses qualitative and quantitative methods, namely by direct interviews with Nasi Gigit Opdu MSME owners and financial management.

The rapid advancement in information technology has transformed the landscape of accounting, making it increasingly computerized, enhancing efficiency through the automation of routine tasks, enabling real-time access to financial data, and providing more sophisticated data analytics capabilities. However, alongside these benefits, technology also brings challenges related to data security and changing regulations, necessitating accountants to continuously develop their technological skills. Online collaboration between accountants and clients is becoming more common, reflecting the influence of information technology on the evolution of accounting practices. Technological developments also affect Accounting Information Systems (AIS), changing the way data is processed, internal controls are implemented, and financial information is prepared. Despite initial concerns, the advancement of IT ultimately opens up new opportunities, such as computer-based information system audits, computer-based information system consulting, and web trust audits. This is the essence of the impact of information technology on the development of accounting, presenting opportunities and challenges that require adaptation and a strong understanding from accounting professionals in the digital era.

This research investigates the impact of training and development on employee performance in the digital era. The initial focus was on the positive effects of training, which has been shown to improve employee performance through improving technological skills, facilitating adaptation to technological change, and stimulating creativity and innovation. On the other hand, the important role of employee development in the digital era is also manifested by continuing to improve skills, empowering personal and professional aspects, and increasing employee engagement and satisfaction. Finally, the integration of training and development creates synergies between skills, addresses skills gaps, and drives increased productivity and innovation. The results of this research provide insight into the urgency of investing in development and training as the main strategy for capturing worker energy amidst the dynamics of the ever-growing digital era.  

This research aims to analyze the influence of the professionalism of auditors and whistleblowers on disclosure of fraud. This research uses the literature study method, while data collection uses the documentation method by reviewing several journals, books, documents and other data sources that are relevant to this research. The results of this research are based on a literature review of several previous research journals showing that the professionalism of auditors and whistleblowers has a significant positive influence on disclosure of fraud.

Students' ethical perceptions are very important in the ethical content of accounting education. Ethics plays a key role in shaping the character and professional behavior of accounting students which will then have a positive impact on accounting practices in the world of work. This understanding aims to find out how ethics in accounting education influences students' ethical perceptions. This research uses a quantitative method with the ethical content variable in accounting education as the variable (X) and students' ethical perceptions as the variable (Y). The results of this research show that the ethical content in accounting education has a significant influence on students' ethical perceptions.    

The teaching profession has an important role in educational management. From here we will explain the role of driving teachers in the independent curriculum and the impact of the presence of the new curriculum, namely the Independent Learning Curriculum, which demands the role of teachers as the main guard of change to change mindsets and increase their competence to suit the demands of the new curriculum. The aim of this research is to provide an overview of the role of driving teachers in managing enjoyable learning using existing technology so that students are encouraged to improve their academic achievement. The type of research in this research is descriptive qualitative, namely using interview data collection techniques with teachers at schools. The data analysis technique used is in the form of notes on the results of the interviewees. The results of this research reveal that the real role of teachers in the Merdeka curriculum in the Merdeka learning era, especially the role as driving teachers, namely teachers in the Merdeka learning curriculum must be able to act as a driver to have professional teaching skills with the requirement of being able to manage the class effectively, being able to build effective relationships with students. and must be a person who is creative, innovative, skilled and has high enthusiasm to accompany teaching and learning activities at school.

The legal profession is one of the professions that requires its members to fulfill moral values. The main criterion for being an organizer of the legal profession in upholding the law lies in the independence of professional organizers and the strength of moral integrity in facing various problems under their responsibility. To be a good organizer of the legal profession in carrying out its professional duties in upholding the law requires practitioners who have qualifications of attitude, humanitarian attitude, attitude of justice, able to see and place objective values in a case handled, honest attitude, and have technical skills and ethical maturity. the code of ethics of the legal profession actually functions as an ethical controller for those who carry out the legal profession. According to the ethics of the legal profession, legal professionals are expected to possess certain critical individual abilities. The judge, as the main element of the judiciary, places his profession as the representative of God, because the judge's task is to determine law and justice in society, so the responsibility he carries is very heavy but noble. Therefore, with such great power given to the judicial profession, judges are required to have a balanced attitude, full of responsibility to their conscience and ethical values toward their profession. However, when we look at the current reality, there are many problems that arise. There are many cases of judges violating the code of ethics.

Professional zakat is a type of zakat which is specifically related to income or earnings obtained from certain jobs or professions in the Islamic economy. This is a form of zakat given by individuals who have income from their work or business. Professional zakat is one of the topics of contemporary jurisprudence that is still debated and not yet fully agreed upon by scholars. This research was conducted using a descriptive method with a qualitative approach based on data sources from literature studies and observations. The aim of this research is to provide information related to professional zakat. The research results show that Professional Zakat is calculated based on a certain percentage of an individual's income after meeting basic needs and debts that must be paid. The percentage that must be spent varies between 2.5% to 20% depending on the assets owned

This research aims to describe the form of peering into the business world with young professionals in the novel The Professional. Before discussing in more depth, we must know the meaning of business? What are the goals and what theories are included in the business world? Business is an activity in which a person or group of people makes, sells, or exchanges goods or services with the aim of making a profit. The goals of business are to increase economic growth in society in general, create jobs, maintain the existence of the company in the long term, meet life's needs with products and services, and provide prosperity for owners of production factors and society. Theories that are often used in the business world are, business decision on investment theory, return on investment and return on assets, cash flow quadrant, law of diminishing returns on practice, negotiation rules, and balanced scorecard on efficiency. Well, these theories are theories tucked away in professional novels which are explained or described in fictional language that is easy for readers to understand.

Civil servants as apparatus resources are required to have high and professional knowledge, abilities and expertise because of their position as one of the elements of the state apparatus, servants of the state and servants of the community who play a very strategic role and development tasks. Organizational effectiveness is greatly influenced by individual effectiveness, so that low employee performance also affects the low performance of the Regional Office of the Ministry of Religion of North Sumatra Province as a whole. The problem raised in this study is how the role of Public Relations in processing information to the public at the regional office of the Ministry of Religion of North Sumatra Province. The method used in this research is descriptive analysis using a qualitative approach, the Public Relations Division in the North Sumatra Regional Office of the Ministry of Religion plays an important role in providing information to the public. Therefore, researchers suggest the need to improve facilities in order to support the work in the Public Relations section in the regional office of the Ministry of Religion prov. North Sumatra and build good communication, and it is also important to add personnel who are experts in this field, so that the information provided to the public can be maximized and more varied.

The aim of this research is to describe the causes of white collar crime. To collect data, this research uses literature study research with secondary data types and qualitative data analysis techniques. The results of the research examined regarding the causes of white collar crime are among professional people who have studied the law in terms of dimensions in the field of work related to seven aspects of people's lives, this involves their expertise in violating the law in order to obtain benefits for themselves and themselves. people involved around him.

Bank Central Asia Tbk is one of the leading private banks in Indonesia that has been recognized by the wider community among the many banks in Surabaya City, a very professional management team and an extensive network. Bank BCA as a transactional bank that offers a range of banking services that have Cash and Non-Cash ATMs provided in various strategic locations throughout Indonesia to meet the diverse needs of customers. This study aims to determine the effect of service quality on customer satisfaction and promotional strategies on customer satisfaction. The type of research used is quantitative research and the sampling technique is purposive sampling technique with the number of samples obtained based on criteria and data analysis techniques using SEM Amos. This research was conducted by distributing questionnaires through 100 respondents. The results showed that service quality has a significant positive effect on customer satisfaction for BCA Veteran Surabaya Bank customers and promotional strategies have a significant positive effect on customer satisfaction for BCA Veteran Surabaya Bank customers.

The purpose of this study was to find out the process of using the budget funds carried out by Kenagarian in the expansion of Nagari in every sub-district in West Pasaman Regency. The approach used in this study is descriptive qualitative, that is, after the data has been collected, a qualitative analysis is carried out and describes one data with other data in such a way as to obtain a complete general picture of the problem under study. Then the data collection method uses observation, interviews, and documentation. The results of this study indicate that the use of government funds in each Nagari is considered not good. The system for using it is by giving funds from one party to another so that there is a discrepancy between the amount of funds budgeted for and the use of funds in each Nagari. This is because responsible parties such as the head of the Wali Nagari do not go directly to the field, but only utilize staff or give this responsibility to their subordinate staff.Therefore, it can be suggested that there be further training and coaching regarding the implementation of the Government Fund budget for Nagari apparatus, which of course is organized training on management and administration of ADD management from professionals in their fields, the Nagari Government must involve more of the entire Village community in Development activities.The Nagari government must be more disciplined in carrying out its duties and responsibilities, especially in preparing accountability reports.  

This research aims to examine Professionalism, Training and Leadership Style on auditor performance. Data collection for this research used a questionnaire. The questionnaire was submitted to the Public Accountant Office in Padang City. This research is included in Quantitative research. The sample is determined by purposive sampling technique. Data analysis used multiple regression using SPSS 22 software. The results of this study indicate that professionalism has a positive effect on auditor performance, training has no effect on auditor performance and leadership style has a positive effect on auditor performance.