This study aims to analyze violations of accounting professional ethics at PT Indofarma Tbk, a state-owned pharmaceutical company in Indonesia. The case gained public attention following an investigative audit report by the Audit Board of the Republic of Indonesia (BPK), which revealed financial statement manipulation causing state losses amounting to IDR 371.83 billion. This research employs a qualitative approach using a case study method. Data were obtained through the analysis of financial statements, BPK audit findings, as well as relevant literature and publications. The findings indicate violations of several fundamental ethical principles, including integrity, objectivity, professional competence, confidentiality, and professional behavior. The main contributing factors, based on the fraud triangle theory, are financial pressure, opportunity arising from weak internal controls, and rationalization by management. This case emphasizes the importance of implementing professional accounting ethics and strong oversight in the preparation of financial statements to maintain public trust and corporate integrity. The study implies the urgent need to strengthen internal control systems and enforce ethical standards as preventive measures against fraud.

Proclaiming the truth of God's Word is the duty of all of us as disciples of Christ. Even though we have different ways of expressing it, we have to do it for all age groups. Likewise with children, spiritual formation must be carried out to guide, grow and build the child's spiritual identity. Living in love is one of the teachings that we often hear in Christianity, as well as for children, it is very important to carry out spiritual formation so that they can learn how to live in true love.
 

Komunikasi dalam kegiatan penyuluhan agama sangat diperlukan dikarenakan penyuluhan membutuhkan orang-orang dengan kemampuan komunikasi yang baik. Dalam hal ini, ketika penyuluhan agama di lakukan oleh penyuluh yang mampu berkomunikasi dengan baik maka tujuan dari penyuluhan tersebut akan tersalurkan ke masyarakat dengan baik. Komunikasi adalah suatu proses ketika seseorang atau beberapa orang, kelompok, organisasi, dan masyarakat menciptakan, dan menggunakan informasi agar terhubung dengan lingkungan dan orang lain. Metode yang digunakan dalam kegiatan ini adalah memberikan pemaparan materi kepada para penyuluh agama Kristen di Kabupaten Toba. Kegiatan dilakukan oleh Prodi Pendidikan Penyuluh Agama (PPA) IAKN Tarutung guna meningkatkan kompetensi komunikasi Penyuluh Agama Kristen di Kabupaten Toba. Diharapkan hasil dari kegiatan ini dapat meningkatkan pengetahuan penyuluh dalam setiap kegiatan penyuluhan kepada masyarakat binaan mereka masing-masing.
 
Communication in religious counseling activities is very necessary because counseling requires people with good communication skills. In this case, when religious counseling is carried out by extension workers who are able to communicate well, the purpose of the counseling will be transfered to the community well. Communication is a process when a person or people, groups, organizations, and society create and use information to connect with environment and other people. The method which is used in this activity was to explain material exposure to Christian religious educators in Toba Regency. The activity was carried out by Pendidikan Penyuluh Agama (PPA) of IAKN Tarutung in order to improve the communication competence of Christian Religion Counselors in Toba Regency. It is hoped that the results of this activity can increase the knowledge of religion counselors in their activity to educate the society.