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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.

Digital transformation has significantly reshaped human resource management (HRM) through the adoption of Human Resource Information Systems (HRIS), artificial intelligence (AI), big data analytics, e-learning platforms, and remote work technologies. Although these innovations improve efficiency and decision-making, they also generate ethical challenges related to data privacy, algorithmic bias, transparency, and employee monitoring. This article examines the role of professional ethics in HRM within the context of digital transformation, highlighting both emerging challenges and potential opportunities. This study employs a conceptual research approach supported by a comprehensive literature review of scholarly works on HRM, professional ethics, and digitalization. The analysis focuses on core ethical principles such as integrity, fairness, responsibility, professionalism, and confidentiality, and evaluates their implementation in digital HR practices. The findings indicate that unethical use of digital technologies may lead to discrimination, reduced employee trust, and violations of individual rights, particularly through biased AI-based recruitment systems and opaque performance evaluation mechanisms. However, digital transformation also offers opportunities to strengthen ethical HR governance. The use of ethical data management, algorithmic audits, digital transparency, and e-learning-based ethics training can enhance accountability and fairness in HR processes. The study concludes that integrating professional ethics with digital HRM is essential for developing human-centered, sustainable, and trustworthy organizations in the digital era.

This Community Service (PKM) activity aims to improve artificial intelligence (AI) literacy in students majoring in Visual Communication Design (DKV) at SMK Muhammadiyah 2 Palembang through Canva-based training. The development of AI technology has brought about a significant change in the world of graphic design, where features such as Magic Design, Text-to-Image, and Background Remover are now widely used to support the creative process. However, most vocational school students are still passive users, lacking an understanding of the AI principles behind the technology. Through a Project-Based Learning (PjBL) and Active Learning approach with a demo–practice–reflection model, this activity is designed so that students are not only able to use the AI features in Canva, but also understand the work concepts, benefits, and ethics of using them. The activity was conducted over two days, involving 30 DKV class XI students. The evaluation of the results showed a significant increase in the aspects of understanding AI concepts (48%), motivation to learn design (35%), and creativity of works (32%). Students also show an increase in learning independence and digital ethical awareness. These results confirm that AI-based learning through Canva is effective in building AI literacy, creativity, and student readiness to face the technology-based creative industry. This activity is recommended to be expanded to teachers and other departments to strengthen digital literacy in the vocational education environment.  

This Community Service Program (PkM) arises from the significant challenges faced by Vocational High School (SMK) students in adapting to the rapid progression of the digital era and the widespread use of artificial intelligence (AI). In an environment flooded with online information, many students tend to accept and share digital content without adequately verifying its validity, leaving them susceptible to misinformation, deceptive media, and inaccurate data. Ethical risks linked to AI misuse have also surfaced, including plagiarism through automated text-generation tools, excessive reliance on chatbots without ethical consideration, and potential privacy breaches due to limited awareness of technological vulnerabilities. To respond to these issues, the PkM program adopts an educational strategy focused on critical digital literacy training and mentoring tailored for SMK students. The initiative highlights the importance of critical thinking in evaluating and validating digital information, while simultaneously promoting ethical responsibility in using AI. Through workshops, case-based simulations, group discussions, and practical content analysis, students learn to recognize digital manipulation and reflect on the social implications of AI. Expected outcomes include increased ethical digital awareness, the development of a sustainable training module, academic publications, and long-term collaboration between schools and universities, ultimately preparing students to be competent, ethical, and responsible digital citizens.

This training activity aims to strengthen the work competency of vocational students in the hospitality industry, particularly in the restaurant service aspect. The training was held on May 23, 2025, at the Bina Darma Hotel, Palembang, involving students from the Hospitality and Culinary Arts Study Program at the Prasetiya Mandiri Polytechnic, Palembang. The methods used were experiential learning and industry-based training, which emphasize learning through direct experience in a real work environment and reflection on the practices carried out. During the training, students were actively involved in restaurant service activities, from welcoming guests and serving food and drinks, to implementing work ethics and professional communication. Evaluation results showed a significant improvement in the students' service skills, communication skills, and work attitudes. In addition to providing benefits to the students, this activity also provides benefits to the hotel in the form of additional staff support in service and potential long-term collaborations. Overall, this training is in line with the Merdeka Belajar-Kampus Merdeka (MBKM) policy that encourages project-based learning and industry partnerships, and has proven effective in increasing employability skills and strengthening the synergy between the world of vocational education and the world of work.

This training activity aims to strengthen the work competency of vocational students in the hospitality industry, particularly in the restaurant service aspect. The training was held on May 23, 2025, at the Bina Darma Hotel, Palembang, involving students from the Hospitality and Culinary Arts Study Program at the Prasetiya Mandiri Polytechnic, Palembang. The methods used were experiential learning and industry-based training, which emphasize learning through direct experience in a real work environment and reflection on the practices carried out. During the training, students were actively involved in restaurant service activities, from welcoming guests and serving food and drinks, to implementing work ethics and professional communication. Evaluation results showed a significant improvement in the students' service skills, communication skills, and work attitudes. In addition to providing benefits to the students, this activity also provides benefits to the hotel in the form of additional staff support in service and potential long-term collaborations. Overall, this training is in line with the Merdeka Belajar-Kampus Merdeka (MBKM) policy that encourages project-based learning and industry partnerships, and has proven effective in increasing employability skills and strengthening the synergy between the world of vocational education and the world of work.

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.

Digital transformation has opened vast opportunities for the younger generation to engage in technology-based entrepreneurship. However, the low level of literacy regarding Sharia-based business among university students remains a major challenge in building a competitive halal startup ecosystem. This community engagement program aims to equip students with both conceptual understanding and practical skills in developing digital businesses aligned with Sharia principles. The program was implemented on May 10, 2025, involving 60 students from UNISKA, UMB, and Poliban. The method employed an educational-dialogical approach based on experiential learning, encompassing interactive seminars, technical workshops, and reflective evaluations. The training materials included the Sharia Business Model Canvas, halal design thinking, Islamic ethical digital marketing, as well as halal legality and certification. The program’s effectiveness was measured through pretest and posttest instruments, which showed a significant improvement in the average score from 58.3 to 82.7. These findings indicate that the program was effective in enhancing students’ understanding and readiness to become halalpreneurs. Furthermore, the experience fostered a transformation in students’ mindsets toward perceiving business as a means of worship and social contribution. The program is recommended to be replicated on a larger scale with cross-sectoral collaboration and support.

This study aims to analyze the influence of auditor experience and professionalism on the ability to detect audit conditions in Public Accounting Firms (KAP) in South Jakarta. The background of this study is based on the important role of auditors in ensuring the integrity of financial statements and preventing financial practices that can harm various parties, including investors, shareholders, and regulators. In an increasingly complex business world, layout practices are increasingly difficult to detect without adequate professional skills. Therefore, factors such as auditor experience and professionalism are crucial in supporting audit quality. This study used a survey method with a questionnaire instrument distributed to auditors working at several KAPs in the study area. The collected data were analyzed using Statistical Package for the Social Sciences (SPSS) software to test the proposed hypotheses. The results showed that auditor experience significantly influenced the ability to detect audit conditions, indicating that the greater the auditor's work experience, the sharper their ability to identify indications of conditions. In addition, auditor professionalism was also proven to have a positive effect on the detection of audit conditions. Aspects such as responsibility, objectivity, competence, and commitment to professional ethics are important foundations for an effective and independent audit process. These findings indicate that integrity, responsibility, and adherence to professional standards are important factors supporting audit effectiveness. This research is expected to serve as a reference for public accounting firms (KAPs) in improving audit quality through competency development, ongoing training, and upholding auditor professional ethics in the workplace. This study also recommends the need for ongoing training to increase auditor sensitivity to increasingly complex conditions.

Pesantren, as an Islamic educational institution that has long been a center of religious learning and character development, has great potential in advancing entrepreneurship based on local wisdom. The role of pesantren is not only limited to teaching religious studies, but also includes coaching students to have economic independence and competitiveness in the midst of the Times. Local wisdom that grows around pesantren can be an important capital in developing businesses that are relevant to the needs of the community. However, optimizing the function of pesantren in producing students who are independent and able to compete still faces various challenges. One of the main obstacles is the development of Human Resources (HR) which is not only oriented to mastering the theory, but also on practical skills and understanding of local values. Without the right strategy, such great potential is difficult to realize sustainably. This study aims to explore strategies that can be applied in the development of human resources in order to improve the performance of local wisdom-based entrepreneurship in the boarding school. The research method used is a qualitative approach with case studies on several boarding schools that have succeeded in forming productive business units by utilizing local potential, such as agriculture, fisheries, crafts, and food product processing. Research findings indicate that several crucial factors in building entrepreneurial human resources in pesantren include: strengthening character and work ethic, hands-on practice-based training in the field, collaboration with local business actors for knowledge transfer and market networking, as well as historical and philosophical understanding of local wisdom values. The success of entrepreneurship development in pesantren depends on the integration of spiritual aspects, practical skills, and knowledge about the potential of the region. Based on the results of the study, an integrated entrepreneurship training model that combines science, faith, and concrete action is recommended. This Model is expected to produce great pesantren entrepreneurs, competitive, and able to adapt and face global challenges without leaving their identity and noble values.

Through seminars and leadership training, the goal of this community service project is to identify an effective leadership model that will enhance the work ethic of Jumantik employees in Setu Village, East Jakarta. Participating in the Effective Leadership program in enhancing work ethics were 100 Jumantik cadres from the village, the heads of the Development of Family Welfare of Setu Village, Cipayung District, and RW in the Setu Village neighborhood of East Jakarta. Lecture and coaching techniques are used in the training process. As a result of this training, a leader must employ effective leadership techniques to enhance work ethic when overseeing Jumantik cadres. To improve the motivation, accountability, and discipline of Jumantik cadres, one successful leadership model employs a transformational and participatory leadership style. This approach encourages open communication and fosters a sense of belonging among the cadres. It has been demonstrated that cadres who regularly monitor mosquito larvae perform better under leadership that offers clear guidance, emotional support, and active involvement in decision-making. Furthermore, the training emphasizes the importance of collaboration and teamwork, which are essential for achieving common goals. Jumantik cadre supervisors are advised to participate in leadership training since effective leadership would facilitate the development of a more inclusive and cooperative leadership model. Thus, it is anticipated that the effective sub-district eradication of Dengue Hemorrhagic Fever (DHF) will be facilitated by the adoption of the appropriate leadership paradigm, ultimately leading to healthier communities and improved public health outcomes. This is expected to make the public more vigilant and protected from potential online fraud in the future. Furthermore, increased legal literacy is expected to create a safer and more trustworthy digital transaction ecosystem for all parties.

This study aims to explore the meaning of work ethics in relation to employees’ mental health within the café industry, with a specific focus on Ox Coffee in Medan. Utilizing a descriptive qualitative approach, data were collected through in-depth interviews with five permanent employees across various roles. The findings indicate that the application of work ethics at Ox Coffee encompasses discipline, responsibility, open communication, customer service, and skills development. Employees perceive work ethics as a guide for managing job-related stress, a foundation for psychological well-being, a contributor to professional identity, and a mechanism for reducing workplace conflict and tension. Key factors such as fairness in task distribution, constructive communication, recognition of employee contributions, and work-life balance were found to significantly influence mental health. The study recommends strategies including the development of a supportive and inclusive work culture, skills training, effective communication systems, and mental health programs to foster a psychologically healthy workplace in the café sector.

This study aims to analyze the planning and management of human resources (HR) in the culinary business of Ayam Penyet, with a case study at Ayam Penyet Buk Nur. The research employs a qualitative method with a case study approach, collecting data through in-depth interviews, observation, and documentation. The findings indicate that thorough HR planning is crucial to ensure the availability of workforce that matches operational needs. Recruitment at Ayam Penyet Buk Nur is still informal, necessitating a competency-based selection system to acquire qualified employees. HR development through technical and work ethics training has proven to improve performance and service quality. A fair and transparent compensation system contributes to employee loyalty and retention. The internalization of Islamic business ethics strengthens a professional and harmonious work culture. Effective and adaptive HR management is key to the success and competitiveness of the Ayam Penyet business amid intense culinary market competition. The study recommends enhancing recruitment systems, continuous training, and the application of fairness and ethics principles in HR management to support business sustainability.

Plagiarism remains a critical challenge in academia, including in religious-based educational institutions like Islamic boarding schools (pondok pesantren). This Community Service Program (PKM) aimed to enhance students' awareness and skills in avoiding plagiarism through scientific writing ethics training at Miftahul Khaer Islamic Boarding School. The method employed capacity building via interactive workshops covering plagiarism definitions, types, impacts, citation techniques (APA Style), paraphrasing, and plagiarism detection tools (e.g., Turnitin). Post-training evaluations revealed significant improvements: participants’ understanding of plagiarism rose from 14.3% to 74.3%, with average comprehension scores increasing from 2.97 to 4.76. Knowledge of plagiarism types achieved an average score of 4.51, though technical proficiency with detection tools remained lower (score: 3.14). Despite internet connectivity limitations, printed learning materials ensured training effectiveness. The initiative successfully fostered an ethical academic culture, with recommendations for sustained programs integrating practical case studies, digital tools, and curriculum integration to strengthen academic integrity in the pesantren environment.

SMEs are the backbone of the local economy and require contextualized and adaptive leadership and human capital management strategies. This article aims to describe the indigenous values-based leadership model implemented in Aglaia Shoes Cleaning-a shoe-care SME in Malang City-and how it contributes to strengthening human capital. The service activities were carried out through a participatory and educative approach, including soft skills training, structuring work structures, and preparing simple SOPs based on local cultural values such as mutual cooperation, responsibility, and perseverance. The results of the activities show that a leadership approach that integrates indigenous values can create a more collaborative work environment, increase productivity, and foster loyalty and a sense of ownership in the work team. Strengthening human capital does not only occur through increasing technical capacity, but also through instilling local values and work ethics. This model has the potential to be replicated in other MSMEs with similar characteristics to encourage local culture-based business sustainability.

In recent decades, the development of Islamic business has experienced significant progress, with an emphasis on sharia principles as the foundation of operations. In this context, Human Resource Management (HRM) plays a very strategic role in shaping Islamic work culture, improving employee performance, and ensuring compliance with sharia principles. This study aims to analyze the role of HRM in Islamic business.The results show that effective HRM in the context of Islamic business involves several aspects, such as recruitment and selection processes based on Islamic values, training that unites professional competence with spirituality, implementation of a fair and sharia-compliant compensation system, and performance management based on the principles of justice and trust. Although there are challenges, such as limited human resources who understand sharia principles, these challenges can be overcome through HR development strategies and an inclusive organizational culture. The findings of this study make an important contribution to the development of HRM policies and practices that are not only efficient, but also ethical and in accordance with Islamic teachings.

This study examines the digital literacy of university students in the context of Indonesia's evolving digital landscape. In the era of Industry 4.0 and the emerging Society 5.0, higher education faces the challenge of preparing students not only academically but also as responsible digital citizens. The research explores the level of digital literacy among students, identifies factors contributing to their limited ability to critically evaluate digital information, and proposes strategies to enhance digital skills. Utilizing a quantitative approach with an online questionnaire distributed to students from various higher education institutions, the study assesses competencies in technical usage, information evaluation, and digital ethics. The findings reveal that while a majority of students exhibit basic digital awareness and a tendency to verify information through credible sources, significant gaps remain in their ability to discern misinformation and protect personal data. The study recommends integrating digital literacy into academic curricula, increasing access to reliable digital resources, and conducting regular training workshops. These measures aim to foster a more critical, informed, and digitally secure student body, better equipped to navigate the challenges of the modern information age.

Skills and abilities are needed by students in carrying out MBKM internship activities in various institutions. This is necessary so that students can perform at their best during their internships at various institutions. In addition to the need for internships, the skills acquired by students can be implemented in the workforce once they graduate from their bachelor's degree. This service aims to realize the golden generation in 2045 and the fourth astacita, which is to strengthen human resource development. There are 3 main activities provided during this training, namely: three service activities that include strengthening work ethics, cultural and work ethos training, and enhancing digitalization skills. These three main activities are the core activities that must be attended by intern students as an initial step to optimize their skills and abilities. Based on the results obtained, such optimization programs are very helpful for students as an initial step in preparing for internships at institutions. In addition, students have knowledge of how to quickly adapt in their institutions. This is very relevant and needs to be continuously developed to ensure that students are optimally prepared to face an increasingly competitive in world of work.

This study examines the effective role played by corporate governance in promoting e-marketing strategies, through an applied study conducted on Al-Rasheed Bank - Palestine Street Branch. In light of the rapid developments in the digital field, organizations are increasingly relying on e-marketing tools to improve their performance, making it necessary to apply governance principles to ensure the highest levels of efficiency, transparency, and credibility. The study aims to illustrate how governance can contribute to improving the performance of e-marketing in financial institutions, With a focus on Al-Rasheed Bank as an applied model. The study seeks to achieve several objectives, including analyzing the impact of governance mechanisms on e-marketing strategies, and knowing the extent to which the application of governance is related to achieving institutional goals and improving marketing efficiency. It also aims to study how governance contributes to building a transparent and secure relationship between the organization and its customers, which enhances loyalty and expands the customer base. In addition, the study highlights the challenges that organizations may face in applying governance to e-marketing and proposes solutions to address them. The study showed that there is a strong relationship between corporate governance and e-marketing, as governance helps in defining the goals and vision of the organization, which ensures that e-marketing strategies are compatible with the general directions of the organization. Enhancing transparency and accountability also contributes to building customers' trust in the organization, which increases their positive interaction with its marketing strategies. Moreover, governance helps ensure compliance with legal and ethical standards, which enhances the organization's reputation in the market and reduces the legal risks it may face. The study relied on the descriptive and analytical approach to analyze the relationship between governance and e-marketing, with a focus on data related to Al-Rasheed Bank - Palestine Street Branch. A simple random sample of 50 employees from different departments within the bank was selected. Statistical analysis was also used to measure the impact of governance on the efficiency of e-marketing within the organization. The results of the study showed that 84% of employees believe that corporate governance plays a key role in the success of digital marketing campaigns, reflecting a broad awareness of the importance of regulatory frameworks and corporate policies in guiding digital marketing operations. 73% of employees also confirmed that there are clear governance policies within the bank, which enhances confidence in the corporate system. With regard to customer trust, 79% of employees indicated that governance contributes to improving the level of trust in the electronic services provided by the bank, while 73% of them believe that governance positively affects the process of strategic decision-making in e-marketing. Also, 71% of employees reported that there is an effective system to monitor the performance of digital marketing campaigns, which helps to evaluate performance and improve strategies based on the results achieved. However, the study noted that there are some challenges facing the implementation of governance in the field of e-marketing. 33% of employees indicated that there is a lack of regular training programs on governance practices, which may negatively affect the effectiveness of their implementation. 38% of respondents also showed weakness in the mechanisms for evaluating the effectiveness of governance in improving e-marketing. In addition, 45% of employees indicated that there are gaps in communication between the governance department and the e-marketing department, which calls for improving channels Communication to ensure the integration of efforts between different departments. Based on these results, the study provided a set of recommendations aimed at improving the application of governance in e-marketing. Among these recommendations is the need to organize training workshops to familiarize employees with governance practices and their importance in improving marketing performance. The study also recommended the use of key performance indicators (KPIs) to conduct periodic evaluations and improve marketing strategies based on the results of these evaluations. In addition, the study stressed the importance of strengthening coordination between governance and e-marketing departments to ensure the integration of efforts and achieve Better results. It also recommended updating governance policies to keep pace with developments in the field of e-marketing, in order to contribute to supporting innovation and creativity in digital marketing strategies. In conclusion, the study confirmed that corporate governance plays a vital role in improving the efficiency of e-marketing, which contributes to enhancing customer confidence, achieving regulatory compliance, and increasing the effectiveness of marketing campaigns in financial institutions, especially in Rasheed Bank. She also stressed the importance of developing periodic training and evaluation strategies to ensure the optimal application of governance principles, in a way that enhances the performance of institutions in the changing digital environment.