Publication Search

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.

Strategically, the professional code of ethics serves as the foundation of accountability and a key tool for building and maintaining public trust in tax practitioners and accountants. The code of ethics serves as a guideline for maintaining integrity, objectivity, independence, and professional responsibility in every task amid the increasingly complex and competitive dynamics of the business world. The purpose of this study is to examine how the regular application of a professional code of ethics is essential to improving the quality of financial reporting and tax compliance, while preventing malpractice and conflicts of interest. Professional ethical principles and their implementation in the workplace are discussed through a conceptual approach. The results of the study show that compliance with the code of ethics can increase public trust and enhance the credibility of the profession. However, in order for the accounting and tax practitioner professions to remain relevant, professional, and trusted by the public, it is necessary to internalize ethical values to counterbalance economic pressures, client needs, and advances in digital technology.

Vocational education in Vocational High Schools (SMK) requires innovative, interactive, and industry-relevant learning media to support students’ independent and competency-based learning. However, learning activities in the subject Communication in the Workplace for Grade XI MPLB at SMKN 62 Jakarta are still dominated by lecture-based methods with limited instructional media, resulting in low levels of student independence and understanding. This study aimed to develop and examine the feasibility, practicality, and effectiveness of an interactive e-book based on Canva for Oral Communication materials in Indonesian Language. The study employed a Research and Development (R&D) method using the ADDIE development model, consisting of analysis, design, development, implementation, and evaluation stages. The research subjects included 36 students in the needs analysis stage, 5 students in the small-scale trial, and 31 students in the large-scale trial. Data were collected through observation, questionnaires, learning outcome tests, and documentation, and analyzed using descriptive qualitative and quantitative techniques. The validation results indicated that the Canva-based interactive e-book was categorized as very feasible, with validation percentages of 100% from the material expert, 88.24% from the media expert, and 95% from the language expert. The small-scale trial showed a practicality percentage of 82.2%, while the large-scale trial reached 88.39%, both classified as very practical. In addition, the pre-test and post-test results in the large-scale trial demonstrated an increase in students’ average scores and a higher number of students achieving the Minimum Mastery Criteria (KKM). Therefore, the Canva-based interactive e-book is feasible, practical, and effective as a learning medium to enhance students’ understanding, motivation, and independent learning in Oral Communication for vocational high school students.

In an increasingly competitive workplace, employee performance is one of the important factors determining a company’s success. PT Gadjahmada Nusantarajaya, a company engaged in the service and trade sector, faces the challenge of maintaining and improving its employees’ performance. Internal factors such as organizational culture, work communication, and work discipline are thought to have a significant influence on employee performance. Based on this, this study was conducted to determine the influence of organizational culture, work communication, and work discipline on employee performance at PT Gadjahmada Nusantarajaya. The research questions in this study are: (1) Does organizational culture influence employee performance? (2) Does work communication influence employee performance? (3) Does work discipline influence employee performance? and (4) Do organizational culture, work communication, and work discipline simultaneously influence employee performance at PT Gadjahmada Nusantarajaya? This research is quantitative. Data were obtained through primary data collected using a questionnaire, as well as secondary data from company documents. The study population was all 49 employees of PT Gadjahmada Nusantarajaya. The sampling technique used saturated sampling; thus, the entire population was used as the research sample. Data analysis used validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, and hypothesis tests (t-tests and F-tests). The results showed that partially (t-tests) the variables of organizational culture, work communication, and work discipline had a significant effect on employee performance. Simultaneously (F-tests), these three variables also had a significant effect on employee performance at PT Gadjahmada Nusantarajaya.

This Community Service Program was conducted to enhance the competencies of supervisors in the logistics and transportation division of an international cargo company through leadership training tailored to the characteristics of Generation Z. The program aimed to strengthen participants’ capabilities in managing workplace dynamics, improving team communication, and promoting more effective performance through a flexible leadership approach. The training was held on November 18, 2025, at the company’s head office in Bekasi and was attended by 16 supervisors. The methods used included material presentations, group discussions, case study analysis, and an interactive question-and-answer session. The results indicate an increased understanding among participants regarding Generation Z work behavior, appropriate leadership principles, and more adaptive management strategies. This program is expected to provide sustainable benefits for human resource development and to enhance leadership effectiveness within the logistics sector.

This research aims to analyze the role of internal social media (ISM) in facilitating collaboration and innovation among employees within organizations. With the increasing adoption of digital platforms in the workplace, ISM has become an important tool for enhancing communication, knowledge sharing, and social interaction. This study explores how the use of ISM influences employee collaboration, leading to increased innovation and overall organizational performance. Through surveys and interviews with employees across various industries, this research gathers data on ISM usage, perceptions of collaboration, and levels of innovation. The results of the study indicate that ISM plays a significant role in enhancing employee collaboration by providing a platform for easy communication, information sharing, and community building. Furthermore, the study finds that collaboration facilitated by ISM positively impacts employee innovation, leading to the development of new ideas, improved processes, and enhanced products. This research highlights the importance of ISM in fostering a culture of collaboration and innovation within organizations and provides practical insights for organizations looking to leverage ISM for competitive advantage.

The phenomenonoccurring in various universities shows an increase in cases of academic fraud, such as cheating, plagiarism, research data manipulation, and misuse of technology in the learning process. This behavior not only undermines academic integrity, but also has the potential tocreate a mindset of cheating that carries over into the workplace. Integrityis a fundamental value that forms the moral foundation of every aspect oflife, both in education and in the workplace. In the context of higher education, students are expected not only to excel academically,but also to possess honesty, responsibility, and strong professional ethics.Accountants are future professionals who will be directly involved inthe management and financial reporting of organizations. This profession demandsa very high level of honesty and integrity, because the accuracy andreliability of financial reports form the basis for business and public decision-making. However, in practice, there are many cases of accounting fraud, such as budget mark-ups, financial statement manipulation, creative accounting, and data misstatement, which occur due to weak values of integrity and moral responsibilityamong individuals. If dishonest behavior has already been established during college—for example, in the form of cheating, manipulating assignment data, or falsifying lab reports—then the risk of bringing similar habits into the workplace will be even higher. Integrity is a core competency (core comp) that determines a person's quality as an organizational asset

The main problem with the water heating system on offshore platforms is the absence of water level monitoring and automatic overflow detection. This has the potential to cause hot water spills that endanger workplace safety and operational efficiency. This research designs and implements a water level monitoring system based on the Arduino Uno microcontroller with HC-SR04 ultrasonic sensors. The system is equipped with LED indicators, a buzzer alarm, and a 16x2 LCD to display water level status in real-time. Water levels are classified into three zones (low, medium, high), and overflow is detected if the water is within 3 cm of the sensor. Testing was conducted on a 5-liter simulation tank representing actual 500-liter tank conditions. Test results showed a reading accuracy of 96% and a quick system response to overflow conditions (<1 second). This system is economical, easy to develop, and highly applicable for offshore environments. In addition, this system can be integrated with IoT technology for remote monitoring.

The utilization of Artificial Intelligence (AI) in the workplace has expanded rapidly, focusing not only on improving efficiency but also on strengthening human resource capacity. This review article aims to analyze the contribution of AI in supporting the development of soft skills and the formation of adaptive professional personalities. The method employed is a literature review of academic publications related to the use of AI in developing nontechnical competencies. The findings indicate that AI has been proven to enhance efficiency and productivity through the automation of routine tasks, faster data analysis, and more precise decision-making support. However, the success of AI implementation does not lie in replacing human roles but rather in harmonizing the functions of machine intelligence with the unique abilities of humans, such as empathy, intuition, creativity, and ethical reasoning. Human–AI collaboration emerges as a key approach to ensuring that technology remains human-centered, enabling digital transformation to proceed ethically, inclusively, and sustainably. Additional findings show that AI is capable of providing personalized learning, real-time feedback, and contextual simulations that effectively train communication, collaboration, problem-solving, creativity, and critical thinking skills. Human-centered AI integration also supports the development of professional personalities that are adaptive and responsive to change.

The cement packaging waste (paper sack) and leftover cardboard are types of waste generated from daily work activities at PT X. These wastes were found to be piled up without any proper utilization, thus posing a potential breeding ground for disease vectors and potentially polluting the workplace environment. The socialization activity conducted aimed to provide education and innovation in sanitation technology engineering by utilizing mirror frame products with economic value, applying the 3R principles of reducing, reusing, and recycling. The method was implemented through a socialization activity using a one-on-one approach. An evaluation of increased understanding was conducted using pre- and post-tests consisting of 10 questions. Based on the normality test results, a p-value of 0.600 and 0.124 was obtained, which exceeded the alpha value, indicating that the data followed a normal distribution and could proceed with parametric testing using the Paired Sample T-Test. The p-value or sig obtained was 0.006, which is below the alpha value (0.05), so it can be concluded that h alpha is greater than h0. This means that h alpha is accepted and h0 is rejected, indicating that there is a difference between the pre-test and post-test results.

Effective collaboration is a strategic imperative for contemporary organizations, yet its success hinges critically on team dynamics and underlying psychological factors like Trust and Psychological Safety. The purpose of this Systematic Literature Review (SLR) was to synthesize empirical research published between 2020 and 2025 to clarify how these psychological factors influence collaboration and team performance. Following the PRISMA guidelines, a rigorous search on Google Scholar using keywords such as "team performance," "psychological factors," and "collaboration" resulted in the final inclusion of 15 articles for in-depth synthesis. Findings confirm that Trust is the most vital psychological construct, acting as a crucial mediator: it successfully transmits the positive effects of Transactional Leadership on employee performance and, conversely, mediates the detrimental effect of Toxic Leadership leading to Employee Silence. Leadership Soft Skills and Emotional Intelligence are identified as primary antecedents that build perceived trustworthiness, which, in turn, significantly reduces Turnover Intention. The review also highlights emerging contexts: trust is now influenced by Agent-Related Factors in Human-AI Teams (HATs), and unconventional factors like Corporate Comedy are found to positively contribute to Group Cohesion. However, contradictory findings regarding trust's role in Knowledge Sharing suggest a significant research gap. This SLR concludes that building psychological capital is fundamental to effective collaboration and recommends that future research utilize Structural Equation Modeling (SEM) to validate conceptual frameworks and employ mixed-methods approaches to resolve contextual conflicts within the literature.

This community service activity was conducted by lecturers from STIM Sukma in October 2025 at Medan Tembung District. The aim was to enhance the awareness and understanding of construction workers regarding the importance of using Personal Protective Equipment (PPE) as a preventive measure against occupational accidents. Ten construction workers participated in the socialization activity, which included interactive lectures, group discussions, and simple demonstrations on the proper use of PPE. The results indicated a positive improvement in workers’ knowledge and awareness toward PPE use, although some limitations were observed regarding tool availability and habitual work behaviors. This activity highlights the significance of an educational and humanistic approach in cultivating a culture of safety within the informal construction sector. Through follow-up programs and regular mentoring, it is hoped that changes in worker behavior will develop more consistently. Furthermore, collaboration with local stakeholders is crucial to ensure the availability of PPE and the desire for a culture of workplace safety within the community.

The purpose of this study is to analyze the extent to which work discipline and the physical work environment influence employee performance at CV X. The research was conducted using a quantitative approach involving all 45 production employees, with a saturation sampling method to ensure that every member of the population was represented. Data were collected through a structured questionnaire using a five-point Likert scale, while hypothesis testing was carried out using the SEM-PLS method to obtain more accurate estimates of the relationships among variables. The results reveal that both work discipline and the physical workplace contribute significantly to performance improvement. The physical work environment shows a positive and meaningful effect on employee performance, as indicated by a path coefficient of 0.464, a T-statistic of 2.309, and a P-value of 0.002. Similarly, work discipline also demonstrates a constructive influence, supported by a path coefficient of 0.403, a T-statistic of 2.786, and a P-value of 0.006. Based on the R-square value of 0.701, the two variables collectively explain 70.1% of the variance in employee performance. These findings highlight the importance of fostering disciplined work behavior while simultaneously enhancing environmental conditions in the workplace. Improving the physical layout, comfort, and safety, along with reinforcing consistent adherence to organizational rules, can substantially elevate performance outcomes at CV X.

This study aims to analyze the influence of the work environment, training, and incentives on employee performance at PT. Erela Semarang. The research population includes 877 production employees working at the company. A random sampling technique was applied to ensure representative data, resulting in a sample of 100 production employees. The study adopts a quantitative approach, with data analyzed using multiple linear regression to examine the relationship between the independent variables and employee performance as the dependent variable. The findings reveal that the work environment has a positive and significant effect on employee performance, indicating that comfortable and supportive workplace conditions can improve productivity and job outcomes. In addition, training is proven to have a positive impact on employee performance, showing that skill development and knowledge improvement contribute to better work effectiveness. Furthermore, incentives also demonstrate a positive influence on employee performance, suggesting that financial or non-financial rewards can motivate employees to achieve higher performance levels and support organizational goals.

This study explores the role of English in supporting the academic and professional development of management students, based on the lecturer’s reflections as both lecturer and researcher. As English becomes increasingly important in global education and employment, many students are required to read academic materials, complete assignments, and communicate using English. This study focuses on how English for Specific Purposes (ESP), especially Business English, helps students build discipline-related skills and prepare for real workplace communication. Using an autoethnographic approach, the researcher collected data from self-interviews, reflective teaching journals, and informal student feedback over one semester. Thematic analysis was used to identify patterns in the lecturer’s experiences and observations. The findings show that English supports students’ academic growth by helping them understand textbooks, research articles, and business case studies. Students gained confidence in reading and presenting academic information after completing guided tasks. The results also indicate that ESP based on activities such as email writing, meeting simulations, and presentations strengthened students’ employability skills. These tasks helped students feel more prepared for internships and early career responsibilities. Additionally, the study highlights the importance of reflective teaching. By analyzing classroom challenges and student needs, the lecturer was able to improve teaching strategies, select more authentic materials, and provide better support for learners. This research shows that integrating ESP with employability goals can create meaningful learning experiences for management students. When English teaching is connected to real professional contexts, students develop both language proficiency and practical communication skills. The study also encourages lecturers to use reflection as a tool to enhance teaching quality and better support students’ academic and career preparation.

This study focuses on the development of a case study–based digital book aimed at improving learning quality in Office Management education, where students are required to master both conceptual understanding and practical decision-making skills. Despite the increasing use of digital learning resources in higher education, existing instructional materials often lack contextual integration between theory and real workplace scenarios, resulting in limited student engagement and insufficient opportunities for problem-based learning. To address this issue, the present research aims to design and develop an interactive digital book enriched with authentic case studies that align with course learning outcomes. The study employed a Research and Development approach using the 4-D model Define, Design, and Develop to produce learning materials validated by experts and tested through limited trials. The results show that the digital book achieved high feasibility, with an average expert validation score of 87.33%, while student responses reached 93.87%, indicating strong acceptance, improved motivation, and enhanced perceived understanding. The synthesis of these findings demonstrates that embedding case-based learning elements into digital book formats can effectively support critical thinking, contextual reasoning, and independent learning in Office Management courses. In conclusion, the developed digital book is classified as highly feasible for instructional use and holds substantial potential to enhance learning experiences, although further research is recommended to examine its broader effectiveness and long-term impact on student learning outcomes.

This study aims to describe and analyze the factors that influence employee job satisfaction at PT Trans Jaya Papua by employing a qualitative descriptive method supported by observation and semi-structured interviews with 12 employees across different departments. The findings reveal that job satisfaction arises from a combination of internal and external factors that interact to shape employees’ overall perceptions of their work. Internal factors consist of individual attitudes, motivation, and the quality of interpersonal relationships, all of which determine how employees respond to daily tasks and workplace dynamics. External factors include leadership style, salary, work environment, and organizational support, each playing a crucial role in shaping employees’ sense of stability and fairness. The results highlight that positive work attitudes and effective communication are the most dominant contributors to employee satisfaction, strengthened by adequate compensation and supportive supervision from leaders. The study concludes that job satisfaction can be further improved through transparent communication, equitable reward systems, and consistent leadership involvement in employee development. These findings provide practical implications for management, particularly in formulating more responsive human resource strategies aimed at enhancing employee performance and organizational effectiveness.

The rapid development of the digital era has led to a major shift in the modern workplace, with over 1.5 billion people spending more than six hours daily in front of computer screens. This working condition poses significant occupational health risks, including Musculoskeletal Disorders (MSDs) such as Low Back Pain (LBP) and neck strain, with a global prevalence of 60-80%. Furthermore, prolonged screen exposure and high workload contribute to mental health issues like chronic stress and digital fatigue. This community service aimed to increase awareness among PT. XYZ employees regarding the importance of integrated ergonomics to achieve optimal productivity. The method used was an informative sharing session through a presentation and discussion. The material emphasized a three-pronged intervention approach: physical ergonomics (workstation adjustment), technology-based interventions (wearable devices, break reminder apps, and electromagnetic radiation prevention), and mental well-being integration (mindfulness and relaxation techniques). The results showed a significant increase in participant understanding of the health risks and the practical steps to implement integrated ergonomic solutions. It was found that combining technology-based reminders and mindfulness exercises can reduce health complaints by up to 40% better than physical interventions alone. The implication of this service is the recommendation for PT. XYZ to adopt an integrated ergonomic policy that addresses physical, technological, and mental aspects to create a healthier, safer, and more productive work environment for its employees.

Schools play a strategic role in fostering an understanding of entrepreneurship from an early age to equip students to face future challenges. Strengthening entrepreneurial concepts is necessary to build knowledge and an adaptive mindset relevant to the dynamics of the workplace and everyday life. This Community Service (PkM) activity, conducted at Muhammadiyah Bontomarannu High School, aimed to foster students' entrepreneurial spirit through practical logo creation using the Canva app, as an effort to foster a culture of innovation within the school environment. The program was implemented in the odd semester and included a method that included explaining basic entrepreneurial concepts through presentations, educational YouTube videos, explanations of digital business opportunities, and hands-on practice in product logo creation. Nineteen students from grades 10, 11, and 12 participated in this activity. The results showed that students were able to understand the concepts of creativity and innovation more concretely. They also developed critical thinking and creative problem-solving skills through the logo design process using digital applications on mobile devices. These findings reflect the developing adaptive, creative, and solution-oriented abilities of Muhammadiyah Bontomarannu High School students. Overall, this activity is an initial step in instilling an entrepreneurial mindset while strengthening a culture of innovation within the school environment and in daily life.

The rapid development of the digital economy and technology transformation requires the workforce to possess adaptive and sustainable skills. Life Long Learning (LLL) has become an essential strategy to maintain relevance, competitiveness, and the sustainability of workforce competencies in the digital era. This article aims to conceptualize the urgency of LLL in enhancing workforce competitiveness amidst the challenges and opportunities of the digital economy. The method used is a literature study, analyzing various journals, scholarly articles, and relevant documents. The findings show that LLL not only improves technical competencies but also strengthens soft skills and fosters a growth mindset, which is crucial in facing technological changes. LLL also enables the workforce to continuously develop, adapt to changes, and seize opportunities in the digital economy. To create a sustainable learning ecosystem, proactive government policies, cross-sector collaboration, and a workplace culture that supports continuous learning are essential. Therefore, LLL is key in preparing a competitive workforce capable of innovating in the ever-evolving digital era.