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.

Islamic education has a strategic role in shaping the character and morals of students in line with the principles of democracy. This article aims to examine how democratic values ??such as equality, justice, deliberation, and tolerance can be instilled through the process of Islamic education, both formally in educational institutions and in non-formal contexts such as religious studies and socio-religious activities. With a qualitative descriptive approach and literature study, this study shows that Islamic education can be an effective instrument in instilling democratic values ??through the integration of religious teachings, teacher role models, and strengthening the curriculum that encourages dialogue, freedom of thought, and respect for differences. Instilling democratic values ??in Islamic education is not only relevant to the development of national character, but also becomes an important foundation in forming a civilized civil society.

The aim of this research is to determine the positive and significant influence of the use of audiovisual media by arts and culture teachers in increasing the learning motivation of class X students at SMA Negeri 1 Adiankoting. The method used in this research uses a quantitative approach. The population, namely all class Data was collected using a positive closed questionnaire with 40 items. The results of data analysis show that there is a positive and significant use of audiovisual media by arts and culture teachers in increasing the learning motivation of class ttable(a=0.05,dk=n-2=60)= 2,000, thus there is a significant relationship between variable b) Regression coefficient of determination test (r2) = 25.8%. 3) Test the hypothesis using the F test to obtain Fcount > Ftable=(a=0.05, dk numerator k=24, dk denominator=n-2=62-2=60) namely 20.85 > 1.39. Thus, Ha, namely that there is a positive and significant influence on the use of audiovisual media by arts and culture teachers in increasing the learning motivation of class X students at SMA Negeri 1 Adiankoting, is accepted and H0 is rejected.

After Law Number 28 of 2009 pertaining to Regional Taxes and Regional Retributions was passed, the local administration is now able to collect local taxes in accordance with the plan. Finding out how taxpayer information and The purpose of this study is to determine how tax fines affect Pondok Melati District's adherence to land and construction tax payments. A review of the literature is utilized as evidence. This study employs quantitative methodologies, mostly through data collection via questionnaires. Multiple linear regression analysis is used to evaluate the data in this study. The study's findings indicate that while both elements have favorable and substantial effects at the same time, unpaid knowledge and tax sanctions have a partial and relatively high impact in Pondok Melati District for land and construction tax compliance.

This research discusses how the integration of Islamic values and learning innovation can be applied in Islamic Religious Education in higher education, especially at the Indonesian Education University. The background of this research is the challenges of globalization and technological developments that require Islamic education to continue to innovate without ignoring the principles of sharia. This research uses a qualitative approach with a case study method, involving lecturers, students, and religious leaders as informants. The results showed that the integration of Islamic values in Islamic education is done through the Islamization of science approach, the use of technology in learning, and the creation of a religious academic environment. In addition, innovations such as Problem-Based Learning and Experiential Learning methods proved to be able to increase students' interest and understanding of Islamic teachings. In conclusion, collaboration between academics, students, and religious leaders is very important in creating Islamic Religion Education learning that is relevant, interesting, and still in accordance with Sharia law. This research is expected to provide an overview and strategic recommendations for the development of Islamic education in the modern

In the order of Democracy, there is an election system intended to elect representatives of the people, one of which is election contestation. Elections are a contestation arena for candidates for people's representatives such as legislative candidates for DPRD members. So that legislative candidates must prepare themselves with qualified capital such as political modalities. Political capital according to pierre bourdiue's theory is capital consisting of 5 capitals, namely political capital, social capital, economic capital, symbolic capital and cultural capital. In this study, researchers wanted to see how the winning modality of Yermias Y. K. Pellokila, SH as an elected member of the DPRD in the 2024 legislative elections in district II Kupang Regency. With the aim of knowing and describing in depth the use of what modalities Yermias Y. K. Pellokila, SH used in achieving victory. This research uses a qualitative approach with a descriptive-analytic approach, with data collection techniques through documentation studies and interviews. The results of this study state that of the 5 capitals owned by Yermias Y.K Pelokilla SH, namely political capital, social capital, economic capital, cultural capital and symbolic capital and there are 2 most influential capitals used by Yermias Y. K. Pellokila, SH in winning the 2024 legislative elections in district II Kupang Regency, namely social capital and symbolic capital. In the victory of Yermias Y.K Pellokila SH in social capital there is a form of family support that is very extraordinary with the formation of a family team as a substitute for a success team, a family arisan community group, participating in community events and the Pellokila,SH family background being the hallmark of YeremiasY.K Pelokilla SH to be able to win the hearts of the community. And in the symbolic capital of Yermias Y.K Pellokila,SH self-authorship is reflected in his life track record and his name which is well known to the public as a firm person, has a good performance as a former head of Pariti village to be a benchmark for public trust in Yermias Y.K Pellokila,SH and bring him to win the seat of DPRD Member for the 2024 Legislative Election in district II Kupang Regency.

This research aims to determine the financial performance of KSP Kopdit Adiguna Kupang during the 2018 - 2022 period. This type of research is descriptive research with a quantitative approach using cooperative financial report data. The data analysis technique used is financial ratio analysis. The results of this research show that the financial performance of KSP Kopdit Adiguna is based on profitability ratios in terms of return on assets, return on equity and net profit margin. Return on assets in 2018-2022 is included in the poor criteria, return on equity in 2018-2022 is included in the fairly good criteria and net profit margin in 2018-2022 is included in the good criteria. The liquidity ratio in terms of the current ratio in 2018-2022 is included in the good criteria, while the cash ratio in 2018-2022 is included in the very good criteria. The solvency ratio in terms of total equity to debt ratio and total assets to debt ratio in 2018-2022 is included in the bad criteria.

This research presents a personalized, context-aware recommender system to suggest Places of Interest (POIs) using a hybrid approach combining Bayesian inference and collaborative filtering. The system explicitly addresses the cold-start problem that new users face and improves recommendation accuracy by considering contextual variables such as user mood, budget, companion, and location. The system collects real-time contextual inputs for new users with no historical data and applies Bayesian inference to generate relevant POI suggestions. As users begin to interact and provide ratings, the system progressively shifts to a collaborative filtering mechanism, leveraging cosine similarity to identify similar users within comparable contexts. The recommender system focuses on three categories of POIs: restaurants, hotels, and landmarks. These locations are retrieved through the Google Maps API, and only mapped locations are considered. The system was implemented on Android devices and evaluated through a user study involving 25 participants from diverse backgrounds, including software developers, IT students, and general users. Evaluation metrics such as normalized Discounted Cumulative Gain (nDCG) and classification accuracy were used to assess recommendation quality. Results demonstrate that the system performs better than traditional methods, with nDCG improvements reaching up to 83 percent. Users reported high satisfaction regarding the recommendations' accuracy, ease of use, and contextual relevance. While the system offers significant improvements, it also has certain limitations. Its dependency on Google Maps data may restrict its scope, and using only four contextual factors limits the system’s adaptability to more complex user preferences. Future enhancements could include additional dynamic contexts such as weather, POI popularity, and time-related trends, as well as integrating more advanced models to increase personalization and flexibility in real-world applications.

Implementing the Independent Curriculum faces challenges; principals' transformational leadership is needed to improve teacher readiness and performance. This study aims to analyze the principal's transformational leadership implementation in implementing the Merdeka Curriculum at State Senior High School 6, Jambi City by reviewing four main aspects: ideal influence, inspirational motivation, intellectual stimulation, and individual consideration. This research uses qualitative methods with a case study approach through observation, interviews, and documentation of school principals, deputy principal for curriculum, and teachers. The research results show that in the aspect of ideal influence, the school principal has been optimal in providing an example through integrity and commitment. Regarding inspirational motivation, school principals have not been optimal in encouraging teachers to innovate, so learning innovation is still limited. Regarding intellectual stimulation, school principals have not been optimal in encouraging teacher creativity and critical thinking, especially in developing project-based and differentiated learning models. Regarding individual consideration, the principal has been optimal in providing personal support through mentoring and training. Supporting factors include the principal's commitment, training, and adequate facilities. The obstacle faced is the lack of teacher skills in methods. In the Pancasila Student Profile Strengthening Project, conventional methods are still used, and teaching materials are limited. The solutions implemented include regular training, mentoring by young teachers, and collaboration with external parties to support project-based learning.

The lack of optimization of the principal's managerial competence in managing the Full Day School program is still a significant problem in improving the quality of education in Islamic boarding schools. This study aims to identify the managerial competence of the principal of the Tahfizul Qur'an Darussomad Islamic Boarding School in managing and developing the Full Day School program. This study uses a qualitative approach with a case study type. Data were collected through interviews and documentation, then analyzed using data reduction, presentation, and verification techniques. The results of the study indicate that: (1) the ability to prepare school plans systematically but needs to improve coordination of implementation; (2) human resource management is quite good but the distribution of tasks and training is still not optimal; (3) transparent management of student affairs and new student admissions but is constrained by facility capacity; and (4) curriculum management that is relevant to national education goals but faces limited implementation time. Improved coordination, teacher training, and facility adjustments are needed to optimize the principal's managerial competence in implementing the Full Day School program in Islamic boarding schools. Thus, this study argues that strengthening the principal's managerial competence is a strategic need to ensure the effectiveness of the implementation of the Full Day School program in order to improve the quality of education in Islamic boarding schools.