This study aims to analyze the relationship between the ethics of the accounting profession and corruption cases, as well as how regulation and supervision can help reduce corrupt practices in the business and government sectors. This study uses a literature review method to analyze internal and external environmental factors that cause corruption in accounting, business ethics principles violated in corruption cases, and prevention efforts and the role of supervisory institutions in suppressing corrupt practices. The results show that corruption in accounting can be caused by internal and external environmental factors, such as a lack of internal supervision, a company culture that does not support ethics, and weak regulations. The principles of business ethics that are violated in corruption cases include the principles of integrity, objectivity, and transparency. Prevention efforts and the role of supervisory agencies can help reduce corrupt practices in accounting. This research is expected to contribute to the development of more ethical and transparent accounting theories and practices.

This study aims to analyze the impact of the transition from manual to electronic (e-Filing) annual tax return (SPT) reporting on the efficiency of tax administration in Indonesia. Indonesia adopts a self-assessment system, granting taxpayers full trust to report and calculate their own tax obligations. However, manual SPT reporting often leads to challenges such as slow processes, human error risks, and high administrative burdens. To address these issues, the government has implemented an electronic filing system (e-Filing) as part of its tax service modernization efforts. This research employs a qualitative library research method by reviewing literature, regulations, and previous relevant studies. The findings indicate that e-Filing significantly enhances administrative efficiency, accelerates processes, reduces operational costs, and improves data accuracy and security. The implications of this research highlight the importance of optimizing socialization, training, and further development of the e-Filing system to encourage more taxpayers to shift to electronic reporting, thereby fostering a more modern, transparent, and accountable tax administration.

This study was conducted to address the gap between the professional competence of vocational high school teachers and the competency standards established by the Regulation of the Minister of National Education Number 16 of 2007 and the Decree of the Directorate General of Teachers and Education Personnel Number 2626/B/HK.04.01/2023 regarding the Teacher Competency Model. Limited access to conventional education and training also contributes to this issue. The objective of this research is to develop a mobile learning-based training system using multi-platform integration that is engaging, effective, and adaptive in order to enhance the professional competence of vocational high school teachers.The development process applied the ADDIE model through five comprehensive stages. In the analysis stage, a needs assessment survey identified an urgent need for technology-based training. During the design stage, various components of the mobile learning system were structured. The development stage involved expert validation, and the system was rated as “Highly Feasible” by media experts. In the implementation stage, the system was delivered online and involved 230 vocational high school teachers. The evaluation stage showed an increase in the average score from 15.62 in the pre-test to 18.84 in the post-test, with an N-Gain score of 0.74, categorized as high. Additionally, participants rated the system as “Very Engaging”, with an attractiveness score of 3.6 out of 4, equivalent to 90%.The findings indicate that the mobile learning-based education and training system developed in this study is effective in improving the professional competence of vocational high school teachers.

This study examines positive law and Islamic law regarding patients' rights to access and confidentiality of medical records. Health is a crucial component of human life that requires special attention, both in terms of healthcare services and the protection of patients' rights. The right to access and confidentiality of medical records is one of the essential rights held by patients. Medical records encompass all of a patient's medical history, including diagnoses, treatments, and health conditions. Given the unique nature of this research subject, the method employed is a normative juridical descriptive analysis. This study adopts a comparative approach and focuses on primary legal materials, including theories, concepts, principles, and relevant legal regulations. It is recognized as a library research approach, which involves collecting data from literature, legislation, and book studies. According to Islamic law, strong confidentiality is required to uphold patients' rights to access their medical records. Although patients have the right to know what is recorded in their medical records, doctors and healthcare providers must ensure that this information is not used unethically or in violation of the patient's privacy. Among the universal humanitarian values is the right of patients to access their medical records and the protection of their confidentiality. Both Islamic law and positive law emphasize the importance of maintaining a balance between patients' rights to know their medical information and the obligation of healthcare providers to safeguard the confidentiality of that information. This principle aims to protect patients' rights, preserve their dignity, and build trust between patients and healthcare professionals

This study aims to analyze the business condition of BMT Bahtera in entering the market of the syariah financial services industry using a General Electric Matrix approach. The method used in this study was in-depth interviews with the internal informant from BMT. The research result shows that BMT Bahtera’s strength is on the digitalization services, Human Resources competencies and saving and financing products innovation. Despite recently entering the Purwokerto territory, the business is growing with high potential market share using direct promotion strategy and effective institutional cooperation.

As a popular platform, Windows faces increasingly complex and diverse malware threats. This research evaluates Windows security weaknesses and finds effective methods of mitigating malware attacks. To ensure the validity of the results, the analysis was conducted through literature review, protection method evaluation, and data triangulation. The results show that layered protection methods, which include implementing firewalls, antivirus, and regular system updates, are highly effective in combating different types of malware, such as ransomware, trojans, and spyware. In addition, the use of machine learning and artificial intelligence helps detect threats in real-time. This research provides practical advice for developers and users on how to improve Windows security through a combination of proactive and reactive measures. It also suggests that users be more aware of cybersecurity. The results of this research are expected to serve as a reference for the development of more secure operating systems in the future.

This study aims to analyze the causes of bottlenecks in lip balm production at PT Rumah Rumput Laut by using a survey approach and fishbone diagram analysis method. The research method used is a descriptive method with survey approach which was conducted at PT Rumah Rumput Laut, Bogor Regency, West Java. Data were collected through observations and interviews with related parties in the production process based on previously identified problems. A fishbone diagram was used to identify the factors causing bottlenecks, which were grouped into six main categories, namely: manpower, machine, method, material, measurement, and environment. The results of the fishbone diagram analysis show that bottlenecks in lip balm production are caused by the irregular flow of material transfer, long waiting time for the quality control process, and limited production capacity. To overcome this problem, it is necessary to improve the operator supervision system, implement a regular machine maintenance schedule, rearrange the production space layout, and use technology to monitor machine conditions in real time.

This study was conducted to determine how issue management was carried out by Bakso A Fung after the pork skin cracker incident. This study uses a qualitative research method with literature study techniques. From this incident, of course, Bakso A Fung requires several management strategies in managing this problem. This issue management strategy aims for the company to be able to know, observe, carry out, and resolve existing problems. The Bakso A Fung company identified the problem because this incident caused many concerns among consumers, especially consumers who are very concerned about the halal aspect of food products. The Bakso A Fung company responded quickly to the problem that occurred at one of its outlets in Bali.

In the legal world, suspect, accused and convict are terms that have meaning. Legal protection is a form of effort to protect society from arbitrary actions by covering several important aspects aimed at ensuring a fair process is obtained. Based on what is stated in Article 1 Number 14 of the Criminal Procedure Code regarding those who are called suspects, Article 1 Number 15 of the Criminal Procedure Code for those who are declared defendants and Article 1 Number 32 of the Criminal Procedure Code regarding those who are declared convicts. This research uses a literature review method by exploring various literature related to the research topic.
 

This research aims to examine the relationship between emotional maturity and adjustment in migrant students at Universitas Negeri Padang. The subjects in this research were migrant students at Universitas Negeri Padang. The number of subjects taken in this research was 109 students. The method used in this research is nonprobability sampling, namely purposive sampling. The measuring instruments used in this research are the emotional maturity scale and the self-adjustment scale. The data obtained in this research were analyzed using the Pearson correlation technique. The results of this study show that there is no significant relationship between emotional maturity and self-adjustment, as shown by the value of r = 0.117 with p = 0.227 (p> 0.05). This shows that there is no relationship between emotional maturity and self-adjustment in Padang State University Migrant Students.