Publication Search

66,676 articles from 550 journals · 1,699 citations tracked

Showing 221-240 of 559

Analytics

Nurkhaliza Nurkhaliza; Muhammad Irwan Padli Nasution

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Digital transformation in Indonesia has increased dependence on digital database systems, so that personal data protection has become a crucial issue. This research aims to analyze the urgency of protecting personal data in digital database systems in Indonesia from regulatory, ethical and technical strategy aspects. The method used is literature study and document analysis of regulations, ethical practices and data protection technology. The research results show that even though Law Number 27 of 2022 concerning Personal Data Protection (UU PDP) has been passed, its implementation still faces challenges in the form of low digital literacy, weak law enforcement, and not yet optimal monitoring infrastructure. Additionally, implementing ethical principles and technical strategies, such as encryption, access control, and privacy by design, is critical to strengthening data security. This research concludes that effective personal data protection can only be realized through synergy between strong regulations, the application of digital ethics, and adequate technical strategies, in order to safeguard individual privacy rights in the digital era.

Saridawati Saridawati; Lina Agustin; Raihani Aprilia; Riska Amanda; Selfa Gaduh Kharisma

Akuntansi dan Ekonomi Pajak: Perspektif Global 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

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.

Sofi Latifah

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The concept of corporate social responsibility (CSR), also known as CSR, encompasses economic, social, and environmental elements. According to Islamic business ethics, CSR is seen as a moral and spiritual duty that is in line with the Qur'an and Sunnah. The purpose of this study is to explore the implementation of CSR in the context of Islamic values. To achieve this goal, this study uses a qualitative research method. The results of the study indicate that from an Islamic perspective, CSR is not only focused on achieving profits, but also encouraging businesses to contribute significantly to the welfare of society and environmental preservation. In CSR practices, Islamic principles such as honesty (shiddiq), amanah, responsibility (mas'uliyyah), and virtue (ihsan) are the basis. In addition, the values ​​of tauhid, justice (adl), and balance (mizan) serve as guidelines in designing an ethical company. The concept of corporate social responsibility (CSR), also known as CSR, encompasses economic, social, and environmental elements. According to Islamic business ethics, CSR is seen as a moral and spiritual duty that is in line with the Qur'an and Sunnah. The purpose of this study is to explore the implementation of CSR in the context of Islamic values. To achieve this goal, this study uses a qualitative research method. The results of the study indicate that from an Islamic perspective, CSR does not only focus on achieving profits, but also encourages businesses to contribute significantly to community welfare and environmental preservation. In CSR practices, Islamic principles such as honesty (shiddiq), amanah, responsibility (mas'uliyyah), and virtue (ihsan) are the basis. In addition, the values ​​of tauhid, justice (adl), and balance (mizan) serve as guidelines in designing ethical companies.

Vindy Karina Leksono; Tsabita Az Zahra; Rahma Dhani Dian Wijayanti; Berliana Clara Bella; Irma Salvia Nisrina5

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The integrity of legal apparatus is the main foundation in creating a fair and trustworthy justice system. This article discusses the importance of professional ethics in public service, especially for legal apparatus such as judges, prosecutors, police, and advocates. Using qualitative research methods through literature studies, this article analyzes the challenges and solutions in maintaining the integrity of legal apparatus. The results of the study indicate that strengthening the code of ethics, strict supervision, and continuing education are key to preventing abuse of authority and corruption. This article also emphasizes the need for transparency and accountability in every legal process to ensure public trust in the justice system.

Nur hasanah; Arul Mu`is; Rizkyna Qur`aini; Mochammad Isa Anshori

Journal Economic Excellence Ibnu Sina 2025 STIKes Ibnu Sina Ajibarang

This study investigates the role of adaptive leadership in addressing the complex challenges posed by rapid technological advancements, particularly in the era of Society 5.0. The integration of artificial intelligence (AI) into organizational systems introduces not only opportunities for efficiency and innovation but also ethical and leadership dilemmas. Using a literature review methodology, this paper examines how adaptive leadership can support organizations in navigating digital transformation while maintaining ethical integrity and organizational effectiveness. The findings indicate that adaptive leadership—characterized by responsiveness, inclusivity, and value-driven decision-making—is essential for sustaining organizational resilience. Furthermore, the study emphasizes the need for leaders to foster a learning-oriented culture, manage ethical concerns in AI deployment, and apply flexible leadership styles that empower employees. This paper contributes to the growing discourse on ethical digital leadership and offers insights for organizational sustainability in the context of technological disruption.    

Helena Simangunsong; Juni Atia Intan Sari Sinaga; Maria Margaretha Manik; Melly Andriani Br Ginting; Amin Harahap

Publikasi Hasil Pengabdian dan Kegiatan Masyarakat 2025 Asosiasi Periset Bahasa Sastra Indonesia

This program aims to empower children at the Tunas Bangsa Orphanage, Labuhanbatu Regency, by teaching creative skills in utilizing scrap fabric into products with sales value. In this activity, scrap fabric which is usually considered as textile waste will be processed into products such as scrunchies, hair bands, and bandanas that can provide economic opportunities for children in the orphanage. In addition, this program also aims to increase environmental awareness by teaching the importance of sustainable textile waste management and environmental ethics. This training is complemented by the values ​​of Citizenship Education (PKN), such as social responsibility and mutual cooperation, which aim to shape the character of children who care about the environment and society. It is hoped that through this program, children can develop creative skills, foster a spirit of social entrepreneurship, and play an active role in preserving the environment. This program also opens up opportunities for them to achieve economic independence and contribute to a broader environmental conservation movement.

Andika Jani Alkautsar; Suhartini, Suhartini

International Journal of Economics and Management Sciences 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the influence of Islamic Work Ethics and Work Environment on the Performance of Generation Z Employees Through Work Motivation as a Mediating Variable. The method used in this study is a quantitative approach with data collection techniques through questionnaires. The sample in this study consisted of 149 respondents who were Generation Z employees who were Muslim. Data analysis was carried out using Structural Equation Modeling (SEM) with the help of SmartPLS 3 software. Hasil penelitian menunjukkan bahwa Etika Kerja Islam dan Lingkungan Kerja mempunyai pengaruh positif dan signifikan terhadap kinerja karyawan. Islamic Work Ethics has a positive and significant influence on Work Motivation, but the work environment does not have an influence on Work Motivation. Work Motivation has a positive and significant influence on Employee Performance, but Work Motivation is not proven to be a mediating variable between Islamic Work Ethics and Work Environment on Employee Performance.

Bayu Erlangga; Nadia Nailun Naja; Nurul Isnaini; Sinta Nuriyah; Miftahul Huda

Journal of Administrative and Sosial Science (JASS) 2025 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This research discusses the role of television advertising as a medium for conveying cultural and ethical values ​​in consumer society. Through a semiotic analysis approach, this study highlights how messages in advertising implicitly and explicitly encourage consumption patterns and construct a social reality that associates happiness and success with material possessions. In addition, branding strategies in advertising are proven to play an important role in shaping consumer identity through the emotional associations built between products and lifestyle. However, advertising practices often ignore ethical principles such as honesty, fairness and social responsibility, especially towards vulnerable groups. The results of this research emphasize the importance of integrating ethical values ​​in the advertising creative process and increasing public media literacy in order to create a healthier and more sustainable communication environment.

Setiadi, De Rosal Ignatius Moses; Ojugo, Arnold Adimabua; Pribadi, Octara; Kartikadarma , Etika; Setyoko, Bimo Haryo +4 more

Journal of Computing Theories and Applications 2025 Universitas Dian Nuswantoro

Breast cancer is the most prevalent cancer among women worldwide, requiring early and accurate diagnosis to reduce mortality. This study proposes a hybrid classification pipeline that integrates Hybrid Statistical Feature Selection (HSFS) with unsupervised LSTM-guided feature extraction for breast cancer detection using the Wisconsin Diagnostic Breast Cancer (WDBC) dataset. Initially, 20 features were selected using HSFS based on Mutual Information, Chi-square, and Pearson Correlation. To address class imbalance, the training set was balanced using the Synthetic Minority Over-sampling Technique (SMOTE). Subsequently, an LSTM encoder extracted non-linear latent features from the selected features. A fusion strategy was applied by concatenating the statistical and latent features, followed by re-selection of the top 30 features. The final classification was performed using a Support Vector Machine (SVM) with RBF kernel and evaluated using 5-fold cross-validation and a held-out test set. Experimental results showed that the proposed method achieved an average training accuracy of 98.13%, F1-score of 98.13%, and AUC-ROC of 99.55%. On the held-out test set, the model reached an accuracy of 99.30%, precision of 100%, and F1-score of 99.05%, with an AUC-ROC of 0.9973. The proposed pipeline demonstrates improved generalization and interpretability compared to existing methods such as LightGBM-PSO, DHH-GRU, and ensemble deep networks. These results highlight the effectiveness of combining statistical selection and LSTM-based latent feature encoding in a balanced classification framework.

Sealtiel Daeli; Alfin Yunus Gulo; Malik Bambangan

jurnal Riset Rumpun Agama dan Filsafat 2025 Pusat Riset dan Inovasi Nasional

This article examines the concept of wisdom in Proverbs 1:7 as an ethical guideline for the growth of Christian faith. In the midst of modern challenges such as moral relativism, secularization, and the crisis of spiritual authority, a re-understanding of Biblical wisdom becomes a significant theological urgency. Through a hermeneutical-theological approach, this study integrates exegesis of the text of Proverbs 1:7 with contextual analysis and ethical reflection to show that the “fear of the LORD” is the epistemological and moral foundation of the believer's life. Wisdom, in the biblical sense, functions not only as a rational faculty, but also as a divine gift that shapes character, deepens relationship with God, and enables believers to live ethically in society. The results show that the growth of true Christian faith is reflected in an active spirituality and ethical actions that are rooted in a God-fearing relationship. Thus, Proverbs 1:7 is not only a theological basis, but also relevant as a practical principle in shaping an authentic and transformative Christian life in the contemporary era.

Feby Nur Anjani; Liza Andani Rahma; Wanda Afrianti

Jurnal Kendali Akuntansi 2025 International Forum of Researchers and Lecturers

This study aims to analyze the implementation of professional ethics among public accountants in Indonesia, particularly when facing conflicts of interest. Using a qualitative descriptive approach and secondary data analysis from published cases, audit reports, and academic literature, the research identifies patterns and contributing factors to ethical violations. The findings show that most violations stem from compromised independence, external pressure from clients, and weak enforcement of professional standards. Despite existing ethical guidelines issued by professional bodies and regulators, public accountants still face challenges in upholding integrity when their professional responsibilities intersect with financial or relational interests. The study emphasizes the need for stronger supervision, continuous ethical training, and a more proactive role from professional organizations in promoting ethical conduct. This research contributes to a deeper understanding of ethical dilemmas in the public accounting profession and provides insights for improving ethical practices and oversight mechanisms in Indonesia.

Karl Frizts Pasaribu; Vina Gabriella Saragih; Refli Renaldi

Jurnal Riset Rumpun Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

The teaching of Professional Ethics in the Culinary Arts Study Program is often delivered in a theoretical manner, make lack of contextual and reflective learning experiences for students. This study aims to develop and evaluate an interactive pocket book as a learning medium to support students' understanding of ethical values in real culinary work settings. The research employed the 4-D development model (Define, Design, Develop, Disseminate), with data collected through observation, interviews, expert validation, practicality questionnaires, and pretest–posttest design. The study was conducted over three months at Universitas Negeri Medan. Validation results indicated that the media was highly feasible in terms of content, layout, and language. Practicality testing showed that students found the media very practical, while the effectiveness test revealed an improvement in learning outcomes with a gain score of 0.60 (moderate to high category). These findings demonstrate that the interactive pocket book is effective in promoting ethical learning that is contextual, reflective, and applicable. The media is recommended for integration into learning strategies focused on values and professional attitudes and is suggested for further development into digital formats to enhance flexibility and wider accessibility.

Rahmawati Rahmawati; Anggun Citra Dini Dwi Puspitasari

Jurnal Riset Rumpun Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

This research aims to determine the values of ethics and critical thinking skills in students. This study discusses how implementing ethical values in Indonesian language learning can build critical thinking skills for students. This research employs a literature study that relies on various literature to obtain research data, using a qualitative approach since the data produced is in the form of words or descriptions. The implementation of ethical values in Indonesian language learning is a strategic alternative solution to address the decline of morals in society and the educational environment. Indonesian language learning will enable students to express arguments or opinions using proper and polite Indonesian

Ibnu Ibnu; Marwan Man Soleman

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2025 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

This study analyzes the influence of Islamic work ethics on employee performance, with affective commitment as a mediating variable. Using a descriptive quantitative approach, the study involved 165 employees from a total population of 279, selected through purposive sampling. Data were analyzed using the PLS-SEM method. The results indicate that Islamic work ethics have a positive and significant effect on both employee performance and affective commitment. Additionally, affective commitment has a positive and significant impact on employee performance. Affective commitment mediates the influence of Islamic work ethics on employee performance, suggesting that the implementation of Islamic work ethics can enhance both affective commitment and employee performance within an organization.    

Aaqilah, Naffa'a; Dara Tsanya Abdul Rohim; Lina Marlina

Maslahah : Jurnal Manajemen dan Ekonomi Syariah 2025 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study aims to analyze the violations of Islamic business ethics, particularly in the aspect of product transparency, committed by PT. Ajinomoto Indonesia. The research utilizes a qualitative descriptive method with a literature review approach. Data is collected from various sources, including academic journals, reports, and documented cases related to PT. Ajinomoto Indonesia’s halal issues and product safety. The findings reveal that PT. Ajinomoto Indonesia violated the principles of Islamic business ethics in 2001 by using pork-derived enzymes in MSG production without clear disclosure, which led to its product being declared non-halal by the Indonesian Ulema Council (MUI). Additionally, the company was accused of using harmful additives such as formalin. These practices conflicted with the halalan thayyiban concept in Islam, which demands both lawful and wholesome consumption. This research emphasizes the importance of applying Islamic ethical principles, especially transparency, in the food industry to maintain consumer trust and comply with religious and safety standards. The findings can be used as a reference for policy recommendations in strengthening halal certification governance and ethical auditing. This study provides a focused ethical analysis of a real-world business case from an Islamic perspective, highlighting the consequences of ethical breaches in a Muslim-majority market.

Saridawati Saridawati; Okky Kharisma; Olivia Purama J; Valencya Valencya; Viera Pramestya

Akuntansi dan Ekonomi Pajak: Perspektif Global 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the violation of professional accounting ethics in the case of PT Hanson International Tbk (MYRX), a public company involved in financial statement manipulation and bond default. The research adopts a qualitative approach using a case study method, based on secondary data from financial reports, media coverage, and official documents from financial authorities. The findings indicate serious breaches of ethical principles in the accounting profession, including integrity, objectivity, and professional competence. These violations had significant impacts on investor trust, capital market stability, and the reputation of the accounting profession. Moreover, the case highlights the urgent need for stronger supervision, reforms in financial reporting practices, and the integration of ethical values in accounting activities. This study contributes to a deeper understanding of the importance of ethics in maintaining transparency and accountability in financial reporting.

Putri Areta Arzety Sinaga; Yesi Nabila Putri; Vanesia Vanesia

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Advocates are one of the main pillars in the justice system that have a strategic role as law enforcers, human rights defenders, and guardians of justice. However, amidst high public expectations for the integrity and professionalism of advocates, various serious challenges have emerged, one of which is the practice of corruption that can damage the dignity of this profession. This article aims to examine the position of advocates as enforcers of justice from the perspective of professional ethics and the potential for involvement in corruption. Using a normative legal approach, this article analyzes the legal basis and code of ethics of advocates, as well as real case studies as an empirical illustration.      

Dewi Zulvia; Ifdil Putra

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research is motivated by the performance of the Padang City Inspectorate auditors which is still not optimal in implementing good governance. This is indicated by the cases of violations that have occurred, including corruption. One example is the corruption of the KONI Padang City Grant Fund with the source of the Padang City APBD Fund from 2018 to 2020, which resulted in financial losses for the State and Region of 3,117,003,327,- (BPKP Representative Office of West Sumatra Province, 2022). The purpose of this study is the effect of auditor independence, professional ethics, and organizational commitment on the performance of Government Auditors at the Padang City Inspectorate. This study uses a quantitative method. Data were collected using a questionnaire technique, the respondents of this study were 52 auditors. Four hypotheses were formulated and tested using multiple linear regression analysis. The results of the study indicate that auditor independence has a significant positive effect on auditor performance, professional ethics has a significant positive effect on auditor performance, and organizational commitment has a significant positive effect on auditor performance. Meanwhile, simultaneously auditor independence, professional ethics, and organizational commitment have a significant positive effect on the performance of Government Auditors at the Padang City Inspectorate. Thus, it can be concluded that the four variables are very important to support the performance of the Padang City Inspectorate auditors    

Izzati Nadya; Mariyana Eka Putri; Risma Anita Puriani; Rani Mega Putri

Concept: Journal of Social Humanities and Education 2025 Sekolah Tinggi Ilmu Administrasi Yappi Makassar

Social media has become an integral part of adolescent activities in the digital age, significantly influencing their ethics and behavior in real life. The widespread use of social media brings various consequences, both positive and negative. Therefore, it is necessary to have a proper understanding and special attention in its use to optimize its benefits and minimize its risks. This study uses a descriptive qualitative approach with a literature review method. The aim of this research is to analyze the impact of social media usage on the ethics of children and adolescents. The findings show negative impacts, such as exposure to content that contradicts social norms, as well as positive impacts, with social media serving as a platform for expanding online social interactions.    

Nurliza Lubis; Anggoro Raka Siwi; Desma Mayuri; Winda Rahmadhani; Latifah Latifah +3 more

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the importance of professional ethics of accountants and its impact on audit quality, focusing on auditor integrity and responsibility. Through a case study of PT Great River International Tbk, this study identifies ethical violations in financial statements that result in legal consequences for auditors. Qualitative methods are used to explore ethical sensitivity between early and late semester accounting students, and confirm that auditor ethics and integrity have a significant influence on audit quality, while competence does not show the same influence. In addition, this study notes that the application of technologies such as AI and Big Data Analytics can improve audit efficiency, despite the challenges of high costs and data security risks. A survey in Jakarta showed that auditor competence and ethics contribute positively to audit quality, while auditor experience has no significant effect. The conclusion of this study confirms that professional ethics of accountants is very important to maintain audit integrity and quality, and recommends more attention to factors that influence the determination of audit materiality levels.