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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.

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.

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

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.

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.

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.      

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.    

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    

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.

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.

Penelitian ini mengeksplorasi implementasi ajaran Buddha dalam pengembangan budi pekerti di kalangan siswa beragama Buddha di sekolah-sekolah menengah di Jawa Tengah. Dengan menggunakan pendekatan metode campuran melalui survei (n=135) dan wawancara (n=12), penelitian ini meneliti bagaimana prinsip-prinsip Buddha diintegrasikan ke dalam pendidikan formal untuk mengembangkan nilai-nilai etika dan karakter moral pada siswa Buddha. Temuan menunjukkan bahwa sekolah yang menerapkan program pendidikan karakter berbasis ajaran Buddha secara terstruktur menunjukkan peningkatan signifikan dalam perilaku etis siswa, perhatian penuh (mindfulness), dan tanggung jawab sosial dibandingkan dengan pendekatan konvensional. Strategi yang paling efektif meliputi praktik meditasi harian, integrasi etika Buddha ke dalam kurikulum reguler, proyek pembelajaran layanan, dan resolusi konflik secara mindful. Penelitian ini mendemonstrasikan bagaimana ajaran Buddha dapat diadaptasi secara efektif untuk lingkungan pendidikan kontemporer sambil mengatasi tantangan remaja modern. Studi ini memberikan kerangka kerja untuk mengembangkan program pendidikan karakter yang berakar pada kebijaksanaan Buddha yang relevan dengan kebutuhan pendidikan saat ini.

This research examines the relationship between Christian ethics, children's human rights, and parental responsibilities in the context of Christian families. Referring to ethical principles ethical principles derived from the Bible, this study highlights the importance of recognising children's children's rights as a mandate from God that must be protected and honoured by parents. Through a theological approach, this article explores how parents can fulfil their responsibilities in educating and raising children with love, justice and integrity. It also examines the challenges faced by Christian families in implementing Christian ethical values in the midst of changing social dynamics. Christian ethical values in the midst of changing social dynamics. By emphasising the importance of moral and spiritual education, this article aims to provide guidance for parents in fulfilling children's rights and creating a family environment that supports the growth of character in accordance with the teachings of Christ. The results are expected to contribute to a better understanding of the role of parents in the context of children's human rights and Christian ethics, and the implications for contemporary family life.

Peran akuntansi sangat penting bagi keberlanjutan operasional suatu perusahaan. Akuntansi perpajakan sering mengalami permasalahan seperti penghindaran pajak yang agresif, integritas pelaporan perpajakan, kurangnya pemahaman karyawan. Populasi yang diambil dari seluruh karyawan dengan jumlah 100 populasi. Teknik pengambilan sampel menggunakan data sensus pemilihan subset individu dari seluruh populasi yaitu 50 sampel. Teknik pengumpulan data menggunakan penyebaran kuesioner. Penelitian ini merupakan penelitian deskriptif kuantitatif. Data penelitian dianalisis dengan bantuan program SPSS versi 25. Hasil penelitian ini ditemukan bahwa persepsi karyawan, kebijakan pajak perusahaan, pelatihan pajak, dan etika berpengaruh positif tehadap praktik akuntansi pajak. Bagi peneliti selanjutnya, memperluas dan menambah variabel- variabel lain sehingga memperoleh hasil variatif terhadap praktik akuntansi pajak, seperti kepatuhan pajak, efektifitas pajak, sistem akuntansi pajak.

Cough Becomes Non-Physiological When Felt As A Disturbance. Such Cough Is Often A Sign Of Disease In Or Outside The Lungs And Sometimes Is An Early Symptom Of A Disease. Transmission Of Cough Disease Through The Air (Air Borne Infection). The Causes Are Various And Recognition Of The Pathophysiology Of Cough Will Be Very Helpful In Establishing A Diagnosis And Management Of Cough. The purpose of the community service activity is to implement the ethics of coughing, sneezing and washing hands for the community so that the community can live healthily in their households/families. From the results of the counseling activities on Coughing, Sneezing and Washing Hands Ethics, it is hoped that the community will be able to maintain a clean and healthy lifestyle. Always bring a handkerchief or tissue when coughing or sneezing and always wash your hands every day with clean running water

This study aims to determine the influence that can occur between: (1) Independence on Audit Quality, (2) Competence on Audit Quality, (3) Ethics on Audit Quality, (4) Professionalism on Audit Quality, (5) Work Environment on Audit Quality. The sample used in this study is external auditors who work in 7 Public Accounting Firms in the Jakarta Area. The number of respondents in this study was 78 respondents. The sampling technique used in this study is purposive sampling which is one of the techniques in  the non-probability sampling group. The data collection method used in this study uses a questionnaire method. The design used in this study is hypothesis testing using SPSS statistical version 27. The results of this study show that (1) independence has a positive effect on audit quality, (2) competence has a positive effect on audit quality, (3) ethics has a positive effect on audit quality, (4) professionalism has a positive effect on audit quality, (5) work environment has a positive effect on audit quality.

Paralegals play a crucial role in providing access to justice, particularly in legal aid provision and legal empowerment for communities. In this context, the role of paralegals is essential in bridging the gap in legal access, especially in areas that lack sufficient numbers of advocates. Bubalango Village in Sumalata District, North Gorontalo Regency, faces limitations in access to information and legal understanding, which hinders the community from obtaining the legal assistance they need. Therefore, the Faculty of Law at the University of Gorontalo organized a paralegal training program to enhance the community’s capacity in providing basic legal aid, educating citizens about their rights, and strengthening networking and partnerships with legal institutions and the government. The training includes topics on the Indonesian legal system, citizens' rights, paralegal ethics, and practical skills in drafting legal documents and mediation. It is hoped that this training will strengthen access to justice and build a more inclusive legal system at the village level

Pusat data menjadi tempat sekaligus aset penting organisasi. Demikian pula rencana pengelolaan keberlanjutan (kontinuitas) sangat penting untuk menjaga organisasi tetap dapat menjalankan proses bisnisnya ketika terjadi bencana pada pusat data atau infrastruktur teknologinya. Evaluasi tata kelola menjadi suatu hal yang penting dan harus dilakukan untuk mengetahui sejauh mana pengelolaan pusat data dan kesiapan rencana pengelolaan keberlanjutan (kontinuitas) suatu organisasi. Metode penelitian yang digunakan meliputi menentukan area fokus evaluasi, menyusun instrumen evaluasi (interview, kuesioner dan test sistem), pelaksanaan evaluasi, pengolahan hasil evaluasi, analisa gap dan penyusunan strategi perbaikan. Tingkat kematangan saat ini berada pada level 3. Tingkat kematangan yang diharapkan berada pada level 5, kecuali untuk komponen informasi dan komponen budaya, etika dan perilaku berada pada level 4. Strategi perbaikan dirumuskan bertahap untuk strategi perbaikan dari level 3 ke level 4 dan strategi perbaikan dari level 4 ke level 5. Perumusan strategi perbaikan disusun berdasarkan tujuh komponen sistem tata kelola dengan urutan prioritas berdasarkan hasil analisa gap.

Competition in business is something that is often found in society, business competition between Muslim entrepreneurs in Mentaro Island villages on average sells the same products, it's just that the sales methods are different, some entrepreneurs experience a decrease in income and some experience an increase. Islamic business ethics are part of Muslim entrepreneurs in carrying out their business activities.  Therefore, this thesis aims: 1. To find out business product competition between fashion entrepreneurs in Mentaro Island village. 2. To find out the services of entrepreneurs in implementing good Islamic business ethics. The research method used is a qualitative method. Qualitative research is a research procedure that produces descriptive data in the form of written or spoken words from people from observed behavior. The data collection techniques used are observation, interviews and documentation.The research results show 1. Business product competition between Muslim fashion entrepreneurs includes product competition, strategy, service and Islamic competition. Honesty, openness and good behavior. 2. Entrepreneur services in implementing good Islamic business ethics include Amanah, tabligh and Shiddiq. It is hoped that the results of this research will be useful for increasing knowledge, insight and input for all fashion entrepreneurs so that they can understand the application of Islamic business ethics in business competition.

The development of information technology in this era has had quite a big impact throughout the world on changes in various fields. One form of technological development is the birth of social media. Social media has an influence on shifts and changes in people's behavior and life in terms of ethics, norms and culture. There are various impacts of social media, both positive and negative impacts. To be able to prevent negative impacts or negative impacts from occurring, an in-depth understanding of good ethics in communicating on social media is needed. This research aims to increase the understanding of Ananda Bekasi Vocational School students about social media ethics through a systematic educational program. With the rapid development of information and communication technology, the use of social media among teenagers is increasingly widespread, but is often accompanied by unethical behavior. The methods used in this research include seminars, interactive discussions, and creating positive content. The activity was attended by 260 students, and the results showed a significant increase in ethical awareness of social media, from 60% to 85% after the program. Participant responses showed high enthusiasm, with 96% finding this activity useful. Apart from that, students succeeded in creating various content that was educational and inspiring. This research emphasizes the importance of social media ethics education as a proactive step in forming positive behavior among teenagers, especially students at Ananda Bekasi Vocational School, and recommends implementing similar programs on an ongoing bas

The purpose of this analysis is to explore the relationship between the Protestant ethic and the development of modern capitalism, and to analyze the influence of Protestant ethical values ​​on economic and social dynamics. In addition, this analysis aims to identify shortcomings in existing studies, including theoretical focus and broader social impacts, in order to produce a more comprehensive understanding of the interaction between the Protestant ethic, capitalism, and the social context. The method used is a literature review, which involves analyzing literature related to social theory, especially Max Weber's thoughts, as well as criticism of his approach. The results of the study indicate that although the Protestant ethic has an important role, other factors such as technological progress, social change, and political structures also contribute to shaping modern capitalism. In addition, the issue of social inequality and injustice that may arise from the application of these ethical values ​​requires more attention in future studies. Thus, this study emphasizes the need for a more holistic approach to understanding the complex interaction between the Protestant ethic, capitalism, and the broader social context.