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.

Efforts of classroom teachers in instilling self-discipline and social discipline in grade II students at SDN 139 Palembang? The purpose of this study is to find out the efforts of classroom teachers in instilling self-discipline and social discipline in grade II students at SDN 139 Palembang. The method used in this study is a qualitative method, with a descriptive research form. The data collection techniques in the study used questionnaire, interview, and documentation techniques. The Data Validity Techniques used in this study are Source Triangulation, Source Triangulation, Time Triangulation. The data analysis techniques used are Data Reduction, Data Presentation, Data Presentation. Based on research in the field, it can be known that the impact of teachers' efforts in instilling discipline that has been implemented at SD N 139 Palembang has a good effect on student discipline such as wearing complete uniform attributes, departing on time and orderly following the bender ceremony It would be good for the principal and teachers to set an example and give sanctions to students who violate school rules to train the discipline of SD N 139 Palembang students.

This study focused on UNIMED Biology Department students and aimed to find Indonesian language errors in their WhatsApp conversations with lecturers. The data included messages sent by UNIMED biology students to lecturers via WhatsApp. A qualitative analysis was conducted to compare this data with language error standards set in good and correct Indonesian language rules, such as EYD, PUEBI, and KBBI. The results showed that some of the language mistakes that often occur in conversation include incorrect word use, incorrect punctuation, and ineffective sentences