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Arum Widasari; Suhartono Suhartono; Cicik Pramesti

The implementation of Pancasila values ​​in communication ethics between students and teachers is an important aspect in creating a harmonious and character-based educational environment. This study aims to describe how the implementation of Pancasila values ​​in communication ethics between students and teachers at SMK Pemuda 1 Kesamben. This study applies a qualitative descriptive approach with data collection techniques that include observation, interviews, and documentation studies. Data analysis is carried out through the stages of data reduction, data presentation, and drawing conclusions. To ensure the validity of the data, data triangulation techniques are used. The results of this study show that the implementation of Pancasila values ​​in student and teacher communication is reflected in three main indicators: (1) Politeness (the principles of Divinity and Humanity) can be seen from the choice of good and not rude words, the use of good language, and the right tone of voice. (2) Effectiveness of communication (the principle of Democracy) is shown through the delivery of clear and easy-to-understand opinions and maintaining communication on track. (3) Mutual respect (the principle of Unity and Social Justice) can be seen from respecting the teacher's opinion and respecting differences of opinion, listening when the teacher speaks, and responding wisely when communicating with the teacher. Class XI Accounting students at SMK Pemuda 1 Kesamben have implemented Pancasila values ​​in communication ethics with teachers during the PPKn learning well.

Ernita Wira Hastuti; Mifta Yuljannah Pasaribu; Reva Nur Amalya; Ade Irma

This study aims to analyze the personality competence of senior high school teachers in enhancing teaching professionalism ethics. Personality competence is one of the four core competencies that teachers must possess, playing a crucial role in shaping character and professional attitudes in the teaching profession. This research employed a qualitative approach with a descriptive method. Data were collected through observation, in-depth interviews, and documentation involving several teachers from a senior high school in [insert region if needed]. The results revealed that teachers' personality competence was reflected in their discipline, responsibility, exemplary behavior, and consistency in maintaining professional integrity. The implementation of these competencies positively influenced the ethics of teaching professionalism, particularly in interactions with students, colleagues, and in carrying out academic and administrative duties. This study recommends continuous development programs focusing on teachers’ personality competence to strengthen professionalism within the school environment

Erna Safitri; Wada Islami; Sela Safitri; Ade Rahma Azizah; Mulia Utari +2 more

Jurnal Riset Rumpun Ilmu Kesehatan 2025 Pusat riset dan Inovasi Nasional

Tuberculosis (TB) is currently a public health problem in the world, especially in Indonesia. Pulmonary TB is ranked 2nd as the main cause of death from infectious diseases after Human Immuno deficiency Virus (HIV). Pulmonary Tuberculosis is easily spread through the air when people who are sick with Pulmonary Tuberculosis release bacteria through the coughing mechanism. The spread of these bacteria is through sputum splashes or droplet nuclei released by TB sufferers through coughing, sneezing or talking face to face. The increase in TB cases is related to the degree of health in the community. The biggest factors that affect the degree of health are environmental factors and community behavior itself which can be detrimental to health. Risk factors for Tuberculosis transmission are environmental factors and behavioral factors, environmental factors include ventilation, housing density, temperature, lighting and humidity. While behavioral factors include smoking habits, spitting or throwing phlegm anywhere, coughing or sneezing without covering the mouth and the habit of not opening windows and not implementing clean and healthy living behavior (PHBS). This research method is a quantitative study with statistical tests with a cross-sectional design. This study was conducted at SMP 4 Ulee Rubek, North Aceh in November 2024. The research sample consisted of 15 children, Data collection techniques using questionnaires. Data analysis used descriptive statistical tests to test adolescents' knowledge about how to prevent TB. In addition to effective coughing, there are several ways to control pulmonary tuberculosis, namely by cultivating a clean and healthy life and cultivating ethical coughing behavior.

Dwi Septiani; Siti Yuniarsih; Hesti Diana; Putri Okta Sanggari; Risma Nurullita +1 more

Jurnal Pengabdian dan Perubahan Sosial 2025 Lembaga Pengembangan Kinerja Dosen

Plagiarism remains a critical challenge in academia, including in religious-based educational institutions like Islamic boarding schools (pondok pesantren). This Community Service Program (PKM) aimed to enhance students' awareness and skills in avoiding plagiarism through scientific writing ethics training at Miftahul Khaer Islamic Boarding School. The method employed capacity building via interactive workshops covering plagiarism definitions, types, impacts, citation techniques (APA Style), paraphrasing, and plagiarism detection tools (e.g., Turnitin). Post-training evaluations revealed significant improvements: participants’ understanding of plagiarism rose from 14.3% to 74.3%, with average comprehension scores increasing from 2.97 to 4.76. Knowledge of plagiarism types achieved an average score of 4.51, though technical proficiency with detection tools remained lower (score: 3.14). Despite internet connectivity limitations, printed learning materials ensured training effectiveness. The initiative successfully fostered an ethical academic culture, with recommendations for sustained programs integrating practical case studies, digital tools, and curriculum integration to strengthen academic integrity in the pesantren environment.

Ganis Khairulysa Prasetiyo; Laila Barokah; Lina Marlina

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

This paper examines the violation of the Islamic business ethics principle of amanah (trustworthiness) through a case study of financial statement manipulation by PT Garuda Indonesia in 2018. The company recorded unrealized revenue of USD 239 million as profit, while in fact it was operating at a loss. This action not only violated accounting standards but also breached Islamic values such as amanah (trust), shiddiq (honesty), and involved elements of tadlis (deception) and gharar (uncertainty). Using a qualitative approach and case study method, this paper analyzes documents from the Financial Services Authority (OJK), the Indonesia Stock Exchange (BEI), and Islamic business ethics literature. The findings reveal that this manipulation caused public distrust, administrative sanctions, and reputational damage. This paper recommends implementing Shariah-based corporate governance, ethical auditing aligned with Islamic principles, and strengthening ethical literacy in the business world. Therefore, justice and accountability in business can be upheld in accordance with Islamic teachings.

Dede Maman Pathulrahman; Pipit Pipit; Anggia Dhafa Irvani; Tsuwaebatul Aslamiyah; Joni Joni

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

The aim of this study is to examine the philosophical and practical differences between conventional and Islamic financial reports. Laporan keuangan konvensional disusun berdasarkan prinsip-prinsip ekonomi kapitalis, dengan orientasi pada laba dan kepentingan pemegang saham. Meanwhile, Islamic financial reports are based on Islamic principles that emphasise justice, transparency, and social responsibility, as well as holding financial activities accountable not only to humans, but also to Allah SWT. The research method used was qualitative descriptive-comparative through a literature study of accounting standards and related journals. The results of the study show differences in reporting objectives, report structure, basic principles, transaction measurement methods, and stakeholder orientation. Laporan syariah mencakup unsur-unsur tambahan, seperti laporan zakat, qardh, dan tanggung jawab sosial, yang tidak ditemukan dalam sistem konvensional. Memahami perbedaan ini sangatlah penting untuk mempromosikan praktik pelaporan keuangan yang tidak hanya berorientasi pada keuntungan, tetapi juga menjunjung tinggi nilai-nilai etika dan keberlanjutan.

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.

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.

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.

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.

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.

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.

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.

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.

Devi Maya Sofa

Penelitian ini bertujuan untuk memahami dilema etika yang dialami auditor dalam praktik audit menggunakan pendekatan fenomenologi. Penelitian dilakukan pada salah satu Kantor Akuntan Publik (KAP) di Surabaya dengan melibatkan 7 auditor sebagai partisipan. Data dikumpulkan melalui wawancara mendalam dan dianalisis menggunakan metode fenomenologi Moustakas. Hasil penelitian mengungkapkan bahwa auditor menghadapi dilema etika yang bersumber dari tekanan klien, keterbatasan waktu dan fee audit, serta hierarki organisasi. Dilema ini menciptakan konflik antara standar profesional dengan realitas praktik yang menimbulkan dampak emosional berupa stress dan kelelahan moral. Auditor mengembangkan strategi coping melalui konsultasi dan dokumentasi untuk mengelola dilema yang dihadapi. Makna independensi dikonstruksi sebagai spektrum yang fleksibel dan terus dinegosiasikan dalam praktik. Penelitian ini memberikan kontribusi pemahaman mendalam tentang pengalaman subjektif auditor dan merekomendasikan pengembangan budaya organisasi yang mendukung pengambilan keputusan etis serta program pendidikan etika yang lebih kontekstual.

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.    

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.