Publication Search

Corruption is one of the biggest challenges for many companies in various industries. Implementing an anti-corruption policy is an important step in maintaining integrity, reputation and continuity of the institution. This article explains how companies can design and implement effective anti-corruption policies. Key elements of this policy include employee training, internal audits, transparency of business processes, and the application of strict sanctions for violations. Furthermore, a culture of integrity in the work environment must be built through good examples from top management. Technology can also facilitate monitoring and oversight and reduce the risk of corruption. With strict guidelines and the support of all stakeholders within the company, anti-corruption efforts can be implemented more effectively and help companies achieve sustainable growth.

Failure in Realizing the Development of the Integrity Zone Towards WBK/WBBM is due to the failure to develop a systematic and consistent change in mindset and work culture. This failure is due to the failure to form an effective work mechanism, the failure to form a mindset of employees in public services, and leaders who have not optimally provided influence as role models. Releasable theories as stipulated in Permenpan RB Number 90 of 2021. The research method uses qualitative descriptive research methods. The results of the study (1) The involvement of all employees is very important because it shows commitment and responsibility in developing the Integrity Zone (2) The aspect of Change Management is collective work and high commitment from employees. (3) Optimization of Change Management includes developing changes in mindset and work culture, in the agenda of change, leadership as a role model has high optimism. (4) Controlling resistance to change requires strategic efforts in handling it.

Ethics in accounting practice is a fundamental aspect that plays a crucial role in building, maintaining, and enhancing public trust in financial statements and the information presented by companies. In an increasingly complex and competitive business context, where transparency and accountability are paramount, the application of professional ethical principles by accountants not only contributes to the integrity of financial reports but also influences the perceptions and trust of stakeholders, including investors, creditors, and the general public. This article delves deeply into the impact of accountants' professional ethics on public perception and how the application of ethical principles can enhance the integrity of financial statements. Through a qualitative approach involving in-depth interviews with accountants, financial managers, and stakeholders across various industries, this research identifies factors that support and hinder the application of ethics in accounting practice. The study also explores how organizational culture, ethics education, and regulations play a role in shaping accountants' ethical behavior. The findings indicate that the strong application of ethics in accounting practice significantly contributes to the enhancement of public trust. This trust, in turn, positively impacts the reputation of the company, which is crucial for long-term business sustainability. Furthermore, this article identifies the challenges faced by accountants in applying ethical principles, including pressure from management to present more favorable financial reports and the lack of adequate ethics education in accounting curricula. Thus, this article aims to provide valuable insights for practitioners, academics, and policymakers regarding the importance of ethics in accounting as a foundation for creating trustworthy financial statements. Additionally, the article recommends the need for improved ethics education in accounting educational institutions and the strengthening of regulations that encourage the application of higher ethical standards in accounting practice. With these measures, it is expected that public trust in financial statements can continue to be enhanced, supporting better decision-making by stakeholders and ultimately strengthening the foundation of a more transparent and accountable economy.

This article discusses the development of an internal control system as an effort to overcome the risk of fraud in the company. Through in-depth analysis of existing policies, procedures and practices, this research identifies key elements that can strengthen organizational integrity. Using a case study approach, this article shows how implementing effective controls, employee training, and reporting mechanisms can increase transparency and accountability. The results of this research conclude that a comprehensive internal control system not only reduces the risk of corruption, but also encourages an ethical culture in the work environment, thereby supporting the company's sustainability and reputation.

Preventing acts of corruption in the office environment involves a series of strategic steps to create a culture of transparency and accountability. These efforts include implementing a code of ethics, training on integrity, and strict supervision of the decision-making process. In addition, the application of information technology to monitor financial transactions and reports can help detect potential fraud. By building awareness and commitment of all employees towards preventing corruption, organizations can increase public trust and create a healthier work environment. Preventing acts of corruption in the office environment is a crucial step in creating good governance and improving institutional integrity. Corruption can hinder economic growth and damage public trust. To prevent this, a comprehensive approach is needed, including implementing transparency policies, strengthening supervisory systems, and ethical education for employees. In addition, an organizational culture that supports openness and accountability must be built. This research discusses effective strategies that can be implemented to minimize the risk of corruption, including the use of information technology and participation in community oversight. The results are expected to provide recommendations for government and private agencies in strengthening efforts to prevent corruption

The Role of the Church in Maintaining Faith Integrity Amid Moral Changes Caused by the Digital Era. The core issues in this research include the moral challenges faced by society due to technology, the impact of social media on religious values, and the need to educate congregants in confronting new moral complexities. The aim of this study is to identify strategies that the Church can implement to strengthen the faith of its members and to analyze how these approaches can remain relevant in today’s digital context. The research method employed consists of literature review and interviews with church leaders and congregants to gain deep insights into their experiences and the challenges they face. The state of the art from this research indicates that many churches have begun to adapt technology, but have not fully integrated moral teachings within the digital context. The novelty of this study lies in its holistic approach that combines theology, technology, and social psychology in strategies for maintaining faith integrity. The findings suggest that the Church can act as an agent of change by utilizing digital platforms for education and communication, as well as creating communities that uphold faith values in the face of new moral challenges. This research is expected to provide guidance for the Church in addressing the challenges of the digital era and strengthening its role in the spiritual life of the congregation.

Corruption is a global issue that significantly impacts social, economic, and political aspects, particularly in developing countries like Indonesia. It undermines public trust in government institutions and contributes to social injustice, slowing economic growth and hindering overall welfare. This paper focuses on preventing corruption among the younger generation, highlighting key measures such as anti-corruption education in schools, the effective use of social media campaigns, and necessary reforms in law enforcement. By instilling values of integrity and responsibility early on, educational institutions can help shape future leaders who are prepared to combat corruption. Additionally, the effective use of social media platforms like Instagram, TikTok, and YouTube can engage the younger generation through creative and interactive content, fostering awareness and encouraging active participation in anti-corruption efforts. Reforming law enforcement to impose stricter penalties on corrupt individuals and providing protection for whistleblowers are crucial to creating a deterrent effect. Ultimately, a comprehensive approach involving education, technology, and legal reform can empower the younger generation to promote transparency and integrity, contributing to a corruption-free society and a stronger foundation for the nation’s future

The culture of corruption that is pervasive in Indonesian society presents major challenges for Correctional Institutions, especially in maintaining financial integrity. The prison treasurer has a strategic role in responding to this phenomenon through a series of steps such as implementing a transparent financial management system, increasing strict internal supervision, and regular training for employees regarding ethics and integrity. Apart from that, community involvement and collaboration with external institutions are also needed to strengthen accountability and ensure that efforts to eradicate corruption are effective. Through a comprehensive and collaborative approach, prisons strive to create an environment that is clean and free from corruption. These efforts are not only focused on internal reform, but also on strengthening relations between government institutions, civil society and the private sector, in order to build a system that is more accountable and has high integrity. In the midst of existing progress, significant challenges still hinder this effort, but multidimensional efforts are expected to provide long-term positive impacts.

The process of holding elections must implement the principles of the election itself, namely: Honest, Fair, Direct, Public, Free, Secret, and Transparent. However, the implementation of general elections in Indonesia is inseparable from all forms of election violations and election disputes. One of the institutions responsible for supervising general elections in Indonesia is the General Election Supervisory Agency (BAWASLU). This type of research is empirical juridical legal research using the type of legal sociology study (Socio-legal research) which emphasizes the importance of interview steps and literature studies and qualitative descriptive analysis, namely by explaining, elucidating, and describing problems and close solutions. The results of this study show that: (1) The main functions of Bawaslu include monitoring, studying, and supervising the election process and preventing election violations. Therefore, monitoring, studying, preventing and supervising every stage of the general election in Kupang City properly and the implementation of Bawaslu's functions involves monitoring, investigating, and enforcing rules during the election process. (2) Efforts made by Bawaslu include maintaining the integrity of the election by ensuring that all processes run according to the rules, preventing and handling violations such as money politics and black campaigns. The efforts made by the Kupang City Bawaslu in overcoming Election Violations in Kupang City can be considered successful.

This article discusses the relationship between the central and regional governments in the Unitary State of the Republic of Indonesia (NKRI) in the context of regional autonomy. By referring to the 1945 Constitution and Law no. 23 of 2014, this analysis highlights the importance of coordination and supervision between the two entities to achieve effective and efficient government goals. This relationship involves aspects of authority, institutions, finance and supervision, all of which play a role in maintaining the integrity and stability of the government system. In the digital era, new challenges emerge, such as the spread of inaccurate information, which require special attention to ensure fair and inclusive societal participation.

Corruption is a serious issue that hinders development and disrupts the social order in Indonesia. Efforts to prevent corruption rely not only on law enforcement but also on character building and the instillation of integrity from an early age. Education in schools plays a crucial role in shaping young generations with integrity and an awareness of anti-corruption values. Through a curriculum that emphasizes moral values, ethics, and social responsibility, schools can serve as the foundation for creating a society free from corruption. Anti-corruption education must become an integral part of the national education system. As a recommendation, the government and relevant stakeholders should strengthen the implementation of anti-corruption education in schools by providing teacher training and developing age-appropriate materials for students. The suggestion needed is to provide training to security guards and canteen guards, so that students get better anti-corruption education.  

This article discusses the crucial role of security guards and canteen vendors in building anti-corruption character among the youth in educational environments. In an era where corruption poses a serious problem across various sectors, character education based on anti-corruption values becomes imperative. Security guards, as the frontline protectors in schools, serve not only to maintain security but also to exemplify good behavior for students. Meanwhile, canteen vendors can influence students' attitudes toward integrity and transparency through honest business practices. Through the collaboration of both parties, it is hoped that a conducive school environment for instilling anti-corruption values can be created. The conclusion of this article is that the active involvement of security guards and canteen vendors significantly contributes to shaping students' anti-corruption character. Recommendations include the need for training and socialization regarding anti-corruption values for both parties to enhance their roles in character education.

Ethics and integrity play a crucial role in creating an academic environment free from corrupt practices. As a center of learning, the campus should serve as a model for its students in upholding high moral and ethical standards. This article aims to highlight the importance of ethics and integrity as fundamental pillars in efforts to prevent corruption within the academic setting, such as on campus. Through a qualitative approach, data were collected from interviews with two campus workers—a canteen staff member and a parking attendant—who frequently interact indirectly with students and staff. These interviews explore their perspectives on the importance of being honest, responsible, and disciplined in their daily work. The findings show that even though they are not involved in academic activities, both workers contribute significantly to fostering an anti-corruption culture on campus. The canteen staff emphasized the importance of transparency in setting food prices to maintain students' trust, while the parking attendant stressed the need for discipline and order in managing the parking system to prevent irregularities. This article also examines how simple ethical behaviors, such as honesty in transactions and adherence to rules, can have a substantial impact on creating an integrity-driven campus environment. Therefore, the implementation of ethics and integrity is not solely the responsibility of academics but also of every element of the campus community without exception. In conclusion, strengthening the culture of ethics and integrity across all aspects of campus life is an essential part of a sustainable strategy to prevent corruption.

Children's integrity is an important aspect that must be built from an early age to prevent corrupt behavior in the future. Family and school are the main factors that have a very important role in building a child's integrity. The family as the first unit has the responsibility to set an example of good character by instilling the values ​​of honesty, responsibility and discipline through open communication. On the other hand, schools act as a formal environment that not only teaches the academic curriculum, but also provides character education and equips children with an understanding of ethics and morality. This research uses a qualitative approach by interviewing parents and teachers and analyzing various literary sources such as books, journals, and so on. The research results show that this collaboration not only increases awareness of the importance of integrity, but also reduces the potential for corrupt behavior.

Corruption is a major issue hindering the development of society and the economy in Indonesia. This study discusses the key steps in preventing corruption by emphasizing the importance of building integrity and transparency within the community. Through interviews with various individuals, insights were gained regarding public perceptions of corruption and the measures that can be taken to mitigate it. The findings indicate that education, the instillation of honesty values, and active community participation are crucial in creating an environment free from corruption. This research aims to contribute to the efforts in combating corruption in Indonesia.

Corruption action by police officers is part of law enforcement efforts aimed at preventing and eradicating corrupt practices that are detrimental to the state and society. Corruption, as a criminal act involving abuse of power for personal gain, requires a systematic approach and high integrity from law enforcement, including the police. This article discusses the role of the police in handling corruption cases, the challenges faced in the enforcement process, and the steps needed to increase the effectiveness of law enforcement against criminal acts of corruption. Through policy analysis and case studies, factors that influence the success of enforcement are identified, such as internal corruption, lack of transparency, and coordination between other law enforcement agencies. The conclusions of this research highlight the importance of reform in police institutions, special anti-corruption training, and increased external supervision to create a police force that is clean and has integrity in efforts to eradicate corruption.

This study aims to study the accounting profession and its role and analyze the code of ethics of public accountants by taking one of the cases of violation of the code of ethics of public accountants who conducted an audit at PT Tiga Pilar Sejahtera Food Tbk. Based on the results of the analysis of the case, KAP Ernt and Young found that there was an overstatement of receivables and income and the flow of funds was not disclosed to affiliated parties. As a result of this violation, the two former directors, Joko Mogoginto and Budhi Istanto, who were suspected of being involved in this case, were sentenced to 4 years in prison and each fined Rp 2 billion. This ethical violation has serious negative consequences for the integrity of financial statements and public trust.

The background to this research is based on the importance of leadership and integrity in increasing employee loyalty, especially in the government sector. Employee loyalty is a key factor in creating a productive and harmonious work environment. This research aims to analyze the influence of leadership and integrity on employee loyalty in Semper Timur Subdistrict. The method used in this research is a quantitative approach by distributing questionnaires to 40 employees of Semper Timur Subdistrict. Data analysis was carried out using linear multiple regression to test the relationship between leadership, integrity, and employee loyalty variables. The research results show that both leadership and integrity have a significant influence on employee loyalty. Effective leadership and high integrity between leaders and employees have been proven to increase employee loyalty, which in turn has a positive impact on overall organizational performance.

The legal profession in Indonesia carries significant responsibility in upholding justice, particularly through adherence to the Indonesian Advocates Code of Ethics (KEAI). However, violations of this code, such as bribery involving lawyers, often undermine the integrity of the judicial system. This study examines how ethical breaches, particularly in bribery cases, occur and their impact on the legal profession and public trust in the judiciary. Using a normative juridical method, the study focuses on analyzing legal norms that regulate lawyers' conduct, including relevant legislation. Cases such as those involving lawyers Lucas and Fredrich Yunadi highlight how these violations influence court decisions and undermine the principles of justice. The findings reveal that factors such as client pressure and weak oversight from professional organizations contribute to bribery violations. This practice not only damages public trust in the legal profession but also threatens the integrity of the judicial system, which is expected to operate fairly and transparently. Therefore, comprehensive efforts are required to prevent ethical violations, including strengthening oversight, enforcing strict sanctions, and enhancing ethics education for future lawyers.

This study examines the breach of business ethics in accounting practices in the case of PT Garuda Indonesia, where the company manipulated its financial statements for the 2018 fiscal year. The manipulation involved recognizing unrealized revenue, which contravened generally accepted accounting principles and financial reporting standards applied by the Financial Accounting Standards (SAK) in Indonesia. This research explores the impact of these manipulative actions on the company’s integrity, stakeholder trust, and market reputation. Additionally, the study discusses the business ethics principles violated in this case, such as integrity, transparency, and professional responsibility, while proposing recommendations to improve accounting practices and ethical oversight in corporate financial reporting. The findings of this research are expected to provide insights for other companies in implementing high ethical standards and preventing similar violations in the future.