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The 2018 financial statement manipulation case of PT Garuda Indonesia Tbk revealed a violation of the ethical principles of the public accountant profession and weak auditor independence in detecting irregularities in revenue recognition. This incident has created an urgency to empirically test the extent to which professional ethics influence auditor independence in preventing financial statement manipulation. This study aims to analyze the influence of public accountant professional ethics on auditor independence using quantitative research methods. Data were obtained through variable measurements using structured instruments which were then processed and analyzed using the SPSS application through validity tests, reliability tests, simple linear regression analysis, and t-tests to determine the significance of the influence between variables. The results of the study indicate that professional ethics has a positive and significant influence on auditor independence, where the stronger the application of ethical principles, the higher the level of auditor independence in carrying out their professional duties. The conclusion of this study confirms that the consistent application of professional ethics is a fundamental factor in maintaining auditor objectivity and preventing the recurrence of financial statement manipulation cases such as those that occurred at PT Garuda Indonesia Tbk.

Financial management, both in public and private organizations, is highly vulnerable to fraud and misappropriation of funds. The risk of fraud in financial reporting not only jeopardizes an organization's long-term financial health but also damages the reputation and trust of stakeholders. Professional ethics and integrity are key factors in ensuring good, efficient, and effective financial governance. Weak internalization of professional ethical values ​​among financial practitioners, such as manipulation of financial reports and unauthorized use of official funds, is often a major cause of misappropriation of funds. These cases can significantly harm an organization, as seen in violations of codes of ethics in various large companies. Therefore, strengthening professional ethics in financial management practices is crucial to prevent misappropriation of funds, fraud, or financial manipulation. A strong internal control system, coupled with a good ethical culture, can play a significant role in preventing and detecting these conditions. This study aims to identify factors that support and hinder the implementation of professional ethics in financial management and provide recommendations for improving integrity and accountability in fund management. It is hoped that the results of this study will help organizations strengthen governance, increase transparency, and reduce the risk of fraud through better implementation of professional ethics.

The development of AI is now changing many aspects of our lives, especially in the digital world. However, along with these advances, new challenges have arisen, particularly in the form of digital disinformation. Technologies such as deepfake and voice cloning have made it easy to manipulate a person’s image or voice, often for malicious purposes such as online fraud and the spread of fake news. This study focuses on the ethical violations that occur with the use of AI, particularly in the context of these technologies. It also evaluates the effectiveness of Indonesia's legal framework in combating digital disinformation. Using qualitative research methods based on literature studies, the results highlight several ethical concerns. Fundamental principles such as responsibility, honesty, and justice are often overlooked in the development and application of AI, leading to unethical behavior in the digital sphere. Additionally, the study reveals that the legal regulations currently in place in Indonesia are insufficient to adequately protect the public from the potential abuses of AI technology. This research emphasizes the need for stronger legal and ethical standards to address the growing concerns about AI misuse and to safeguard the public from digital manipulation and disinformation.

As the center for employee competency development, BSI Corporate University (BSU) plays a crucial role in strengthening BSI’s competitiveness within Indonesia’s rapidly growing Islamic banking industry. BSU’s performance from 2021 to 2023 experienced fluctuations, indicating the need for an evaluation of factors influencing employee performance. Previous studies have also shown inconsistent findings regarding the influence of Islamic Work Ethics and AKHLAK core values on performance, thereby creating a research gap. This study aims to examine the influence of Islamic Work Ethics and AKHLAK core values on employee performance at BSU. Data were collected through a quantitative survey of BSU employees, resulting in 60 valid responses, and analyzed using SmartPLS 4.1.1.2. The research employed a descriptive quantitative approach with Partial Least Squares Structural Equation Modeling (PLS-SEM) as the analytical technique. The findings indicate that Islamic Work Ethics and AKHLAK core values have a positive and significant influence on employee performance.

This study analyzes the influence of Islamic business ethics principles on online buying and selling transactions in the predominantly Muslim community of South Sumatra. Using a quantitative approach through a survey of 200 respondents in Palembang with a Likert scale questionnaire, the data were analyzed using multiple linear regression with SPSS 26. The results showed that the principle of honesty (sidq) had the strongest significant influence (β = 0.029, p = 0.002), followed by unity (tawhid) (β = 0.016, p = 0.049), while other principles such as balance, free will, and responsibility showed a positive but insignificant influence. The regression model explained 10.3% of the variation in transaction behavior (R² = 0.103). This study concluded that the application of Islamic ethics can increase trust and sustainability in e-commerce in the region, with implications for the development of halal businesses. In the future, the application of these principles is expected to mitigate ethical issues in e-commerce, such as fraud and uncertainty that often occur, as well as strengthen transparency and fairness in online transactions.

Globalization and modernization amid the strong digital flow have become a huge challenges and obstacles for shaping moral and ethics of the students. There are many students who come to the class physically without having readiness and awareness in the study. Teacher as an educator needs to give an efforts in every process of learning with attractive concept and model to give attention and meaning in the study. Through the mindful learning, it is considered capable of giving full attention and self-awareness while studying which in the end not only gives good quality in learning but also shapes islamic ethics in the stundents. This research aims to know the concept, urgency, and the implementation of mindful learning which is capable of shaping islamic ethics. The method of the research is a qualitative approach with a literature study from various readings such as articles and journals that are relevant to the topic. The reasearch results show that mindful learning is a learning process that emphasizes self-reflection and self-awareness so students feel ready and motivated in learning. It shows that deep learning has a huge urgency in shaping student’s Islamic ethics. The implementation of mindful learning in Islamic education Studies is carried out through the pedagogic strategies that emphasize the conditioning of awareness, active students involvement, and deep reflection of Islamic values. Thus, mindful learning is capable of increasing internal awareness through muraqabah with the involving of students in every learning process.

The background of this research stems from the need to reexamine the position of theories of truth in the philosophy of science as a basis for the formation of scientific ethics amid the increasingly complex development of modern science. The concept of truth not only functions as an epistemological guideline in determining the validity of knowledge, but also has a normative dimension that influences the integrity, honesty, and responsibility of scientists in the research process. Based on this, this study aims to analyze various theories of truth, including correspondence, coherence, pragmatism, consensus, performativity, deflationism, and foundationalism, and to explain the relevance of each approach to the formation of scientific ethics. This study uses a literature review method with a descriptive-analytical approach through a systematic search of relevant journals, books, and academic sources, which are then analyzed through thematic synthesis to obtain a comprehensive conceptual understanding. The findings show that each theory of truth has a unique contribution to building scientific ethics. Correspondence emphasizes the importance of empirical verification, coherence emphasizes rational consistency, pragmatism highlights theoretical functionality, consensus places scientific dialogue as the legitimization of knowledge, performativity connects truth with action, the deflationary approach emphasizes clarity of language, and foundationalism provides a stable epistemic foundation. The implications of this research show that the integration of these various theories can form a more robust, holistic, and adaptive framework of scientific ethics to the demands of modern scientific practice. This framework is expected to strengthen an honest, transparent, and accountable scientific culture, while opening opportunities for the development of epistemology-based research ethics guidelines in the future.

Pulmonary tuberculosis remains the leading cause of death worldwide, and the spread of Mycobacterium tuberculosis through droplets is a major contributing factor. Education on proper cough etiquette is an important behavior-based prevention strategy to reduce the spread of this disease. This literature review aims to analyze the effect of cough etiquette education on preventing pulmonary TB transmission. This study used a literature search through Google Scholar and the Garuda portal for publications from 2020–2025, resulting in five articles meeting the inclusion criteria. The results indicate that cough etiquette education can improve public knowledge, skills, and awareness in preventing pulmonary TB transmission. This educational intervention has proven effective in various target groups, such as the general public, families of TB patients, and school-age children. In conclusion, cough etiquette education is an important component of pulmonary TB transmission prevention strategies and is highly feasible for widespread implementation in public health programs.

Air pollution and damage to the earth are central world problems and are threats that will occur if humans continue to cause damage to this earth. Pollution on earth is very clear is the increasing amount of organic and non-organic waste, in activities to meet the needs of society, the end result is waste, both waste generated from the needs of clothing, food and shelter, if not handled properly and correctly will threaten the survival of society and threaten the ecology in the world, Organic and non-organic waste must be handled with good management. Management as a tool for organizational management in a society is expected to play an important role in providing education and understanding to the community about the impacts and dangers caused by the increase in waste due to human activities, so that it can strengthen the culture and ethics of society in managing waste so that it will increase the creative abilities of society, creativity, taste and intention in managing waste. The type of research conducted by the author is included in the category of qualitative research literature study method researchers to collect and evaluate information from various previous studies, thus providing a comprehensive understanding of the subject under study.

This study provides an in-depth examination of the relationship between the implementation of administrative ethics and the quality of civil service performance within the framework of good governance principles in Kota Palangka Raya. Employing a qualitative–descriptive approach grounded in literature-based analysis, this research explores various empirical findings related to public service practices, bureaucratic transparency, regional asset management, and the integrity of civil servants. The analysis reveals that administrative ethics have not been fully internalized, as evidenced by persistent delays in service delivery, employee absenteeism, convoluted procedures, low responsiveness, and weak accountability and regulatory compliance. These conditions indicate a substantial gap between ideal ethical standards and actual administrative practices. The findings further confirm that core values of administrative ethics—such as integrity, discipline, responsibility, transparency, and professionalism—play a determinant role in realizing good governance principles, including transparency, effectiveness, efficiency, accountability, and the rule of law. This study asserts that strengthening administrative ethics is a strategic prerequisite for improving civil service quality and restoring public trust. The implications highlight the need for continuous capacity-building, enhanced integrity among civil servants, and strengthened oversight mechanisms to establish an equitable, accountable, and citizen-oriented system of governance.

Social media has become an integral part of adolescent life, including that of junior high school students. While it offers benefits in terms of communication and access to information, social media also brings negative impacts on students’ ethical development, such as impolite behavior, the spread of hoaxes, and cyberbullying. This study aims to describe the strategies implemented by SMP Negeri 05 Kota Bengkulu in addressing the negative effects of social media on student ethics. The research employed a descriptive qualitative method with data collected through interviews, observations, and documentation. The findings reveal that the school implements five main strategies: (1) internal policies such as prohibiting the use of mobile phones during class hours, (2) integration of character education into the curriculum, (3) implementation of digital literacy programs, (4) collaboration with parents in monitoring social media use at home, and (5) positive utilization of social media for publishing student work and promoting digital ethics campaigns. These strategies have proven effective in shaping responsible digital behavior and reinforcing students’ ethical values. These findings align with previous studies that emphasize the importance of character education, digital literacy , and school–parent collaboration in fostering students’ digital ethics. Through an educational and preventive approach, school strategies can serve as an effective solution in addressing ethical challenges in the digital era.

This study examines the interrelationship between the implementation of administrative ethics in civil service, the professionalism of State Civil Apparatus (ASN), and the quality of public service delivery at the Provincial Department of Energy and Mineral Resources of Central Kalimantan, employing a qualitative case study approach. Through in-depth interviews, structured observations, and document analysis, the research finds that integrity, transparency, and ethical accountability function not merely as moral norms but as structural foundations that reinforce ASN professionalism in performing service functions, particularly within licensing processes that demand administrative certainty and responsiveness. Empirical findings indicate that professionalism—reflected in technical competence, procedural discipline, and ethical commitment—acts as a catalyst linking ethical values to effective and adaptive public service performance. Nevertheless, the study also identifies structural and cultural impediments, including regulatory inconsistencies, fragmented coordination, and limited training opportunities, all of which hinder the internalization of ethical principles and professional practice within the bureaucracy. Theoretically, the study posits that harmonizing administrative ethics and professionalism is a prerequisite for achieving key indicators of good governance, such as responsiveness, service effectiveness, and institutional accountability. Practically, the study recommends strengthening ethics training, enhancing ASN professional capacity, and advancing managerial reforms grounded in modern governance as strategic efforts to sustainably improve public service quality.

This study is motivated by the emergence of public controversy surrounding the alleged sexual harassment case involving the preacher Gus Elham, which has sparked widespread debate about ethical boundaries in da’wah activities. This phenomenon reflects a moral and social crisis in contemporary da’wah practices, particularly in relation to power relations, child protection, and the moral responsibility of religious figures as public role models. This study aims to analyze violations of da’wah ethics in this case from moral and social perspectives, as well as to identify its impact on public trust in preachers and religious institutions. The method used is a descriptive qualitative approach through the analysis of online news, public statements, social media posts, interview recordings, and da’wah-related content associated with the case. The findings indicate that the actions in question not only violated norms of decency but also revealed a failure to understand principles of child protection and ethics of da’wah based on akhlakul karimah. Socially, the case demonstrates a moral crisis affecting religious authority and an increase in public skepticism toward religious figures. The implications of this study emphasize the importance of formulating stricter da’wah codes of ethics, strengthening ethical literacy among preachers, and integrating child protection values into da’wah practice to prevent similar cases from recurring.

The purpose of this study is to analyze the role of professional accounting ethics in maintaining the quality, transparency, and accountability of corporate financial reporting through a literature review of relevant journals, regulations, and cases, including the Garuda Indonesia case, which illustrates ethical violations in revenue recognition. The findings emphasize that the principles of integrity, objectivity, professional competence, confidentiality, and professional behavior serve as fundamental pillars for accountants in producing reliable financial information. Ethical misconduct can lead to declining public trust, weakened corporate governance, and increased legal and reputational risks. Therefore, ethical education, regulatory supervision, strengthened moral awareness, and effective internal control systems are essential to prevent financial reporting manipulation. Professional more than just an normative obligation but a strategic element in safeguarding the credibility of the accounting profession and ensuring economic stability.

This study aims to examine the contribution of business ethics and the implementation of Corporate Social Responsibility (CSR) to the business sustainability of the Micro, Small, and Medium Enterprise (MSME) Depot Air Barokah in Medan City. Using a case study approach, the research explores how ethical practices in service, honesty in product quality, and social concern for the environment and surrounding community can build consumer trust and enhance business competitiveness. These ethical and social dimensions are seen as essential components in sustaining long-term business operations, especially in competitive markets. Data were collected through interviews, direct observations, and supporting documentation, and were analyzed using a descriptive qualitative method to provide a comprehensive understanding of the enterprise's practices. The results indicate that the application of ethical and socially responsible business practices has a positive impact on customer loyalty, brand image, and the operational sustainability of Depot Air Barokah. Therefore, MSMEs that consistently uphold business ethics and implement CSR not only achieve economic benefits but also foster harmonious relationships with consumers, stakeholders, and the broader community.

The implementation of Good Corporate Governance (GCG) is a crucial foundation for maintaining public trust in Indonesia’s Islamic banking sector. Yet, the effectiveness of GCG is often debated because formal practices tend to be technocratic and procedural, lacking deeper internalization of Sharia Ethical values. This study analyzes the application of GCG based on Sharia Ethics at Bank Syariah Indonesia (BSI), with a case study at KCP Sawangan Sari Plaza. Using a qualitative approach and case study method, data were collected through source triangulation, including in-depth interviews with the Branch Operation and Service Manager (BOSM), customer service officers, and tellers. These interviews were supported by participatory observation and an examination of corporate documents. The findings reveal no significant discrepancy between formal GCG practices and Sharia Ethics at the research site. GCG principles such as Transparency, Accountability, Responsibility, and Fairness are consistently implemented and rooted in ethical values like Amanah (trustworthiness), Shidq (honesty), and ’Adl (justice). A key insight from this study is the shift in employee motivation from fear-based compliance toward value-based compliance. This shows that the integration of GCG and Sharia Ethics is strongly influenced by ethical leadership and the development of a spiritual work culture at the branch level.

Kajian ini membahas aspek-aspek nilai dalam Islam yang berkaitan dengan pengembangan serta penerapan ilmu pengetahuan, dengan penekanan pada pentingnya maqashid al-syariah sebagai dasar etika dalam ilmu. Tujuan utama dari penelitian ini adalah untuk menjelaskan bahwa ilmu dalam konteks Islam tidak netral dari nilai-nilai, melainkan selalu diarahkan untuk kebaikan bersama, keadilan, dan penghormatan terhadap nilai kemanusiaan. Dengan menggunakan pendekatan kualitatif deskriptif, penelitian ini mengeksplorasi konsep dasar nilai dalam ilmu Islam seperti ibadah, amanah, kerahmatan, dan tanggung jawab etis, serta bagaimana prinsip-prinsip maqasid yang mencakup hifz al-dīn, hifz al-nafs, hifz al-‘aql, hifz al-nasl, dan hifz al-māl diterapkan dalam praktik ilmiah masa kini. Hasil tinjauan menunjukkan bahwa penerapan etika ilmu yang didasarkan pada maqasid dapat menyelaraskan kebebasan berpikir dengan tanggung jawab spiritual, sehingga ilmu dapat menjadi media untuk ibadah dan kebaikan yang universal. Penelitian ini menekankan bahwa mengintegrasikan nilai-nilai dalam Islam ke dalam ilmu pengetahuan merupakan kunci untuk membangun budaya ilmiah yang etis, adil, dan sesuai dengan tantangan era modern.

This research examines the importance of work ethic and ethics in the professional world, as a strong work ethic and high ethical standards serve as a foundational guarantee for individual success in today's competitive job market. The study aims to determine how integrity, responsibility, diligence, and professionalism not only shape a person's reputation but also directly influence the quality of work and overall productivity. In the dynamic modern professional world, integrity, responsibility, and diligence are not merely theoretical knowledge; rather, sound judgment is also essential for maintaining personal reputation and credibility. Furthermore, a positive work ethos and ethics are proven to be key factors for professional advancement and long-term career development. This case study utilizes a qualitative method, where information is derived from observations and verbal descriptions. By analyzing the relationship between ethos and ethics, the study concludes that strategic investment in these areas can yield greater opportunities, job stability, and enhanced professional satisfaction, establishing them as invaluable assets in the global labor market.

Modern education focuses not only on sharing knowledge but also plays a crucial role in shaping students' character and ethics. This study explores the role of ethics as the foundation of teacher-student relationships, the moral challenges of the digital age, and character education strategies as solutions. Using literature review and conceptual analysis, the study found that values ​​such as honesty, responsibility, politeness, and mutual respect are key to creating harmonious interactions in the learning environment. On the other hand, technological advances and cultural changes present challenges in the form of decreased empathy and the misuse of social media. Therefore, character education based on teacher role models, collaboration, and humanistic discipline needs to be developed. The study's findings emphasize the importance of balancing digital advancements with moral development in realizing ethical and civilized education. The study also reveals that, despite significant challenges facing educators in the digital age, they can utilize technology to support better character formation through an educational model that emphasizes ethics. The role of families and communities is also crucial in supporting this character education, fostering synergy between all parties in creating a generation with noble character.

This research aims to respond to the complex challenges of the digital era, where students are not only required to develop scientific thinking skills but also to strengthen ethics and character as the primary basis for filtering information and acting wisely in cyberspace. Rapid technological developments are often not directly proportional to the mastery of moral literacy, so the application of Islamic ethical values ​​is crucial to create a balance between intellectual intelligence and good morals. This research aims to examine how combining scientific thinking with Islamic ethics can strengthen students' character, while also identifying effective implementation approaches in contemporary learning environments. The method used is a literature study with descriptive qualitative analysis, involving the review of various literature sources related to scientific thinking, character education, and Islamic ethical principles. The results show that the collaboration between systematic, critical, and objective scientific thinking processes with Islamic ethical values ​​such as honesty, responsibility, and politeness can shape students' mindsets and behaviors that are more moderate, responsible, and ethical in the use of technology. This integration also improves students' ability to carefully assess digital information, make appropriate moral decisions, and avoid deviations in cyberspace. In terms of implications, this research emphasizes the need to develop a curriculum and teaching strategies that structuredly combine cognitive and affective aspects, so that schools can produce a generation that is not only academically superior, but also has a strong, adaptive character and noble morals amidst the unstoppable wave of digital technology development.