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The Accountant Code of Ethics is a guideline to regulate the ethics of the Indonesian public accounting profession in order to fulfil professional responsibilities. IAMI, IAI and IAPI. Based on the research of this scientific article, the author conducted research observations on Business Ethics in the Digital Age. The object of research comes from literature such as google scholar, online media, and company reports of PT Indofood Tbk. The purpose of this article is to find out violations of the ethics and code of ethics of the accounting profession at PT Indofood. Based on the case study described above related to PT Indofood, Tbk which has violated the code of ethics. Indomie products contain harmful substances that will harm consumers if they consume these products. PT Indofood Tbk. has violated the principle of honesty in business ethics by not informing its customers about the dangerous content in their products.      

Indonesia is one of the countries that is the lungs of the world. This country has extraordinary environmental potential, starting from natural resource conditions (biological and non-biological diversity), geographical conditions, and demographic conditions that other countries do not have. The gifts given by Allah SWT to all His creatures, especially humans, must be used well or wisely. Utilizing these gifts to meet the needs of living creatures must be accompanied by great responsibility in protecting and managing them so that their sustainability is maintained (sustainability). Ironically, if we look at the current facts, the situation is the opposite. Our various daily activities, from small to large scale, individually and collectively (society), contribute to air pollution, water pollution, soil pollution, land degradation, loss of biodiversity and germplasm, resource and energy crises, and the peak is global warming. The behavior of throwing rubbish and waste carelessly, wasting energy, using vehicles with high emissions, and various other bad activities among the majority of Indonesian people is still very worrying. This is still done by many people who are highly educated or not, rich or poor, young and old, and men and women.

Accountant has important role on supplying a reliablle finance information for all stakeolder. To support auditor success its very important for the auditor themself to has hight quality and reliable perfomance. To assess auditor performance in public accountant are based on the auditor performance. An auditor when implamanting their duty are requred to produce a good performance. A good audit quality can be generated if an auditor is able to pay attention to the factors that influence it. Professionalism, organizational commitment, locus of control (internal) and professional ethics are some factors that may affect audit performance. This study aims to obtain empirical evidence of professionalism, organizational commitment, locus of control (internal) and professional ethics on audit performance.The location of this research was conducted at seven Public Accounting Firm in Bali Province with total sample of 66 auditors. The sample was chosen using saturated sampling technique. Data collection in this research using survey method with questionnaire technique. Data analysis technique used is Multi linear regression technique. This study show a valid result on instrument test and clasic asumtion test. Based on the analysis conducted, professionalism, organizational commitment, locus of control (internal) and professional ethics have significant and positive effect on audit performance. This study conclude that if the auditors are be able to increase their profesionalism, organizational commitment, locus of control (internal) and professional ethics their audit performance will increase al well.

The purpose of this study is to determine the effect of Islamic Business Ethics and the Understanding Level of Employee on Islamic Marketing Ethics (Case Study of Employees of Bank MuamalatBaturaja Sub-Branch Office).This study uses primary data with a quantitative approach. The population in this study amounted to 11employees of Bank Muamalat Baturaja Branch Office. Sampling in this study used a saturated sampling formula, so that 11 employees were sampled in this study. The analytical method used in this research is validity testing, reliability testing, classical assumption testing, and hypothesis testing using IBM SPSS 25 statistical analysis.The results of this study indicate that Islamic Business Ethics has a significant positive effect on Islamic Marketing Ethics and the understanding level of employees has no effect on Islamic Marketing Ethics while work discipline has a significant positive effect on Islamic Marketing Ethics, between Islamic Business Ethics and the Level of Understanding of Employees, the Level of Understanding of Employees is the most dominantly influence on the application of Islamic Marketing Ethics at Bank Muamalat Branch Office of Baturaja is Islamic Business Ethics.

This abstract discusses the role of market mechanisms in an Islamic perspective, as well as the implications and application of Islamic economic principles in the market system. Using the literature review method, this research collects, evaluates, and synthesizes relevant literature to gain an in-depth understanding of the topic. The results of the analysis show that markets in Islam are seen as a natural mechanism for exchanging goods and services, with prices determined by the forces of demand and supply. Islamic economic principles, such as justice, expediency, and the prohibition of usury, are the foundation for a fair and sustainable market system. Apart from that, the importance of market supervision and compliance with market ethics is also emphasized to maintain balance and fairness in economic activities. The analysis also highlights prohibitions in Islamic transactions that can cause market distortions. In addition, this abstract presents a comparison between conventional economic systems (capitalist, socialist, and mixed) with Islamic economic systems, which are based on sharia principles. Thus, this research contributes to understanding the concept of market mechanisms in Islam and formulating economic policy recommendations that are in accordance with Islamic values.    

The aim of this research is to determine the influence of good corporate governance, professional ethics and emotional intelligence on audit decisions. This article reviews the factors that influence audit decisions, namely good corporate governance, professional ethics, and emotional intelligence, a study of sharia accounting literature. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) Good corporate governance influences audit decisions, 2) Professional ethics influences audit decisions, and 3) Emotional intelligence influences audit decisions

This research aims to find out how the application of Islamic business ethics in buying and selling transactions by wet fish traders in the Simpang Tiga market.  This research uses descriptive qualitative research methods. This type of descriptive qualitative research is research where the aim is to provide descriptions of a fact, and properties related to the phenomenon being studied. This qualitative research has the aim of producing data in the form of oral words and how behavior is being observed. This research was conducted through direct observation and interviews with market managers as well as fish traders and fish buyers in the Simpang Tiga market, Luhak Nan Duo District, West Pasaman Regency. The results of this study are the implementation of buying and selling wet fish in the Simpang Tiga market carried out by traders on Friday at 07.00 to 18.00. At the time of the implementation of the transaction of buying and selling wet fish, there are still many traders who leave Friday prayers in order to continue trading and cheating by reducing the scales where the average reduction in scales is 0.10-0.15kg. The review of Islamic business ethics in the implementation of buying and selling wet fish in the Simpang Tiga market is not in accordance with the principles of Islamic business ethics, such as the principle of oneness (tawhid), the principle of justice, the principle of honesty, the principle of responsibility and the principle of freedom. The fraud committed by traders aims to get more profit.

This research aims to describe the impact of using TikTok social media on the ethics and behavior of the younger generation using the literature study method. Data is collected from various sources, including journal articles, books, and other scientific publications. The results of the analysis highlight that the use of TikTok can lead to a decrease in ethical and inappropriate behavior among the younger generation. Unethical content such as exposing, violence, and discrimination can be found on these platforms, affecting moral values ​​and social norms. Proposed solutions include increased awareness of digital education, a more active role for parents, as well as technology companies' responsibility in content moderation. This research provides important insights into the negative impacts of TikTok and identifies steps that can be taken to overcome these challenges in improving the ethics and behavior of young people.  

The application of Business Ethics and Corporate Social Responsibility has an important role in forming a company that is strong and has high competitiveness. Ethical business is the foundation of good business principles, this includes superior and sustainable business performance through compliance with applicable ethical and legal guidelines. The Corporate Social Responsibility Program is also one of the obligations that must be carried out by companies in accordance with the contents of Article 74 Paragraph 1 of Law Number 40 of 2007 concerning Limited Liability Companies. This is because, in building a business it must also provide benefits that can be felt by the business environment and society.

The correlation between environmental ethics and societal behavior has become an increasingly important subject in the context of environmental conservation. This article presents a literature review of the relationship between individual environmental ethics and community behavior in the context of environmental conservation efforts. Through searching various journals and related publications, we identified key themes, findings and trends in this research. Research shows that environmental ethical values, environmental awareness, and social norms play a key role in shaping individual and collective behavior towards the environment. Factors such as education, personal experiences, and social pressures also influence how individuals and societies respond to environmental issues. Policy implications and suggestions for future research are also discussed.  

Leadership is an important factor that determines the success of an organization in achieving its goals. A leader needs to keep his behavior and ethics in conducting his leadership. By applying good behavior and ethics it can have a positive influence on the performance of employees in achieving the goals of the organization. The aim of this research is to understand that the implementation of ethics and leadership with behavioral approaches is highly influential to the organization. Through this qualitative research, it is expected that research can provide in-depth insight into ethics and leadership with behavioral approaches to organizations.    

Kinerja serta perilaku etis karyawan disesuaikan oleh kepemimpinan, dimana pemimpin perlu memiliki integritas untuk memastikan keselarasan tindakan mereka dengan nilai organisasi. Studi ini menerapkan pendekatan kualitatif dan menggunakan review literatur untuk mengeksplorasi pentingnya etika kepemimpinan dalam mendukung produktivitas serta keberlangsungan karyawan. Penelitian menunjukkan bahwa etika kepemimpinan memiliki dampak yang besar terhadap kinerja karyawan dan dapat berfungsi sebagai pendorong motivasi.

This study aims to analyze the interplay between ethical values and materialism in digital advertising and its impact on branding strategies in the digital era. Using a qualitative literature review approach, the study evaluates 25 national and international journals discussing contemporary ethical dilemmas, such as visual manipulation, transparency issues, and consumerist values in advertising. The findings highlight that while materialism can enhance brand imagery, it risks breaching ethical standards without alignment to honesty and social responsibility. The study also underscores the relevance of Islamic ethical values—such as as-sidq and amanah—in building sustainable branding. Ethical awareness in digital advertising is not just normative but a long-term branding strategy

Penelitian ini bertujuan mensintesis literatur mengenai peran kecerdasan buatan (AI) dalam proses audit keuangan secara sistematis menggunakan protokol PRISMA. Sebanyak 47 artikel dari basis data Scopus, Web of Science, dan Google Scholar periode 2020–2025 dianalisis menggunakan pendekatan analisis tematik dan bibliometrik. Hasil penelitian mengidentifikasi enam tema utama yaitu efisiensi audit, kualitas audit, deteksi kecurangan, kompetensi auditor, etika dan independensi, serta keamanan data. Temuan menunjukkan bahwa AI memberikan manfaat signifikan dalam meningkatkan efisiensi dan akurasi audit, namun adopsinya menghadirkan tantangan berupa keterbatasan kompetensi SDM, kekosongan regulasi, dan risiko bias algoritma. Penelitian ini memberikan kontribusi berupa peta komprehensif perkembangan literatur AI dalam audit keuangan sebagai landasan bagi regulator, praktisi, dan akademisi dalam merespons transformasi digital profesi audit di Indonesia.

Basically, minimizing fraud can be done by detecting fraud, but reducing fraud alone is not enough. Therefore, it is necessary to detect fraud. This article reviews research on factors that influence fraud detection, namely Audit Risk, Investigative Audit Techniques, Whistleblowing Systems. The purpose of this literature review is to develop hypotheses about the influence between variables for use in further research. The results of this literature research are that the science of Internal Control, Whistleblowing Systems, and internal audit have an influence on fraud prevention. This means that the better the knowledge of Audit Risk, Investigative Whistleblowing System Audit Techniques, that one has, the better the implementation in preventing fraud.

Towards quality citizenship education and integrity: revitalizing the professional ethics of PKN teachers to prepare a moral and responsible young generation. This means that the author focuses the research of this article on the importance of citizenship education, overcoming the moral and ethical crisis and solutions for PKN teachers to overcome the moral and ethical crisis for students. The aim of this research is to improve the quality of citizenship education for PKN students and teachers as agents of educational change to reduce the moral and ethical crisis for students. The research method used is descriptive research. The focus of the research is on the importance of citizenship education for students and the moral and ethical crisis of PKN teachers becoming agents of educational change who will reduce the moral and ethical crisis. The solution to this problem is the existence of socialization regarding the importance of citizenship education and the dangers of a moral and ethical crisis for students, the continued existence of professional and qualified teachers in order to advance Indonesian education while at the same time making the lives of the Indonesian people more intelligent.

As time advances, digital technology has gradually become contaminated with Christian teenagers. Instead of digital technology helping in the process of accelerating "practical life", now it instead hinders the mind which leads to a blur of good and bad "ethical" values. The method used in this research is a qualitative method with a library research approach by analyzing textbooks. Christian ethical education and its concrete implementation by parents and families play an important role in facing the challenges of advances in digital technology. The results of this research are, 1) Parents and families who educate their children with the truth of God's word, they carry out God's commands by being responsible for the gift that God has given, namely "their children". 2) Parental education which is based on God's Word, becomes an ethical alarm in teenagers, so that teenagers can wake up and be reminded to use digital technology well.

Ethics is a branch of axiology, namely the science of values, which focuses on the search for right and wrong or in another sense, moral and immoral. Smartphones are one of the results of technological developments that have advanced capabilities where students are one group of smartphone users. This research aims to increase students' knowledge about the ethics of using smartphones in communication. This research uses a survey method, namely by giving a survey questionnaire regarding understanding of ethics in communication and its prevention to students. The results of counseling and education for 19 students of the Health Information Management Study Program showed that the average knowledge of the community at the pretest was 92.6% and at the posttest it was 98.9%, which shows an increase in the average knowledge of students.

The aim of this study is to explore the ethical principles applied in the process of creating and implementing poverty alleviation policies in Kabupaten Bima, utilizing a qualitative descriptive approach. Informants were selected purposively, involving key figures such as government officials from the Social Services and Regional Development Planning Agency (Bappeda) of Kabupaten Bima, academics, and community activists, to gather data through in-depth interviews, participatory observation, and document analysis. The findings indicate that the success of these policies heavily depends on the implementation of transparency, distributive justice, and accountability. Transparency ensures that the policy process can be followed and monitored by the public, enhancing trust and community participation. Distributive justice promotes the fair allocation of resources, ensuring that all segments of society feel the benefits of the implemented policies. Meanwhile, accountability underscores the government's responsibility in managing and reporting resources fairly and honestly. This research also highlights the importance of using information technology to support transparency and enhance community participation, as well as strengthening the capacities of both government and communities to create an ethical and effective poverty alleviation system.

This study aims to explore and analyze how the integration of deontological ethics and virtue ethics can serve as a foundation for enhancing accountability and transparency in the Social Services Department of Bima Regency, focusing on the understanding and application of ethical principles by civil servants and their impact on governance. Employing a qualitative descriptive method, this research involved in-depth interviews, participatory observation, and documentation studies to collect data from various informants directly involved in the implementation and supervision of bureaucratic ethics. Data analysis was conducted through an iterative model, including data reduction, data display, and conclusion drawing to gain a deep understanding of the dynamics of deontological and virtue ethics in the bureaucratic environment of Bima Regency. The findings indicate that although the integration of deontological and virtue ethics holds great potential in enhancing transparency and accountability, real challenges are faced, including the misalignment between ethical principles and bureaucratic operational realities, resistance to change, and weaknesses in the oversight system. These findings highlight the importance of comprehensive ethical education and training, the development of effective accountability mechanisms, and increased community participation as key strategies to overcome these challenges and strengthen the ethical foundation in the governance of Bima Regency.