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Apriliana Nur Choirun Nisa; Rayhan Gunaningrat; Indra Hastuti

Riset Ilmu Manajemen Bisnis dan Akuntansi 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Quality control is crucial for the company to minimize the existence of defective products. The research focuses on the quality control section. The purpose of this study is to find out how the implementation of quality control occurs at PT Andalan Mandiri Busana, identify the factors that cause defects in garment products, and determine proposed improvements as an effort to suppress defective products. The results showed that there were factors that caused production defects and the biggest cause was broken stitches, and the sigma value obtained was 4.15, which means that the company has carried out pretty good quality control. Based on this research, the recommendations that can be given are in the improve stage, in the form of a table of proposed improvements using the Five M-checklist approach and Kaizen based on fishbone diagrams. The results of this study are expected to be one of the inputs for companies in implementing quality control and can increase the company's sigma level.

Beata Sakristi Sarni; Tries Ellia Sandari

Riset Ilmu Manajemen Bisnis dan Akuntansi 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study discusses the management audit on the function of procurement of goods and services. Management audit is a tool for management audit is a tool that can be used by companies to measure the economy, effectiveness, and efficiency or evaluation of management activity programs. This study aims to assess the economization, efficiency, and effectiveness of the function of the procurement of goods and services at PT PLN ULP Ruteng. The scope of the procurement function includes the procurement organization, the procurement process which consists of: procurement planning, procurement implementation, payment and reporting. In this study, it is more specifically discussed about the audit of goods and services procurement organizations. Presidential Regulation No. 16 of 2018 states that the Government Goods/Services Procurement Policy Agency, hereinafter referred to as LKPP, is an institution tasked with developing and formulating policies for the Government's procurement of goods/services. This research is a qualitative research with a case study approach. Data collection techniques used are observation, interviews, and documentation. The method of data analysis is carried out with the elements of the management audit, the data obtained will be classified into the Criteria, Conditions, Causes, Effects groups. From the results of research on the procurement function in the organization of procurement of goods and services PT PLN ULP Ruteng it cannot be said to be effective and efficient. From the specified criteria, there are weaknesses in this program. The recommendations given by researchers to companies can be used as material to make improvements to these weaknesses.

Reni Nofriza; Iswantir Iswantir; Salmi Wati; Arifmiboy Arifmiboy; Bobi Iskandar

Al-Tarbiyah: Jurnal Ilmu Pendidikan Islam 2023 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This type of research is field research (Field Research) using a qualitative descriptive method to obtain the data studied. The data collection technique used is through interviews and documentation. The research data sources are primary data sources and secondary data sources. Data validity assurance techniques used is Triangulation. The data analysis technique used is data analysis technique, namely data reduction, data display, and data verification. Based on student learning outcomes, it has not been achieved well. Judging from the data or student scores, it ranges from 75-79 with sufficient predicate, only a few students achieve 80-90, and from the data obtained by the school, 19 out of 33 students achieve sufficient predicate scores. with the average has not been reached to the maximum. Even then, the value of the learning outcomes has been assisted by carrying out remedial or repeat exams when student scores are problematic and assisted with plus values from the student's personality, therefore the authors conclude that PAI learning has not achieved maximum learning goals, so it needs stages or performance. maximum to improve learning outcomes so that learning is achieved properly. Then in terms of effective learning, some students have problems with interest or interest in PAI learning, therefore it has an impact on learning outcomes that are not achieved properly, and also has an impact on a child's attitude or behavior that is not good, such as behavior in daily life, such as every worship Zuhur students must be guided to carry out the worship not their own desires, then from a psychomotor point of view the children are still not well achieved that in the learning process there are some students with problem-solving skills such as not being active in discussions, not being fluent in reading Alqur'an skills and writing verses The Koran is blackboard.

Rekiana Jati Kusuma; Minto Basuki

Ocean Engineering : Jurnal Ilmu Teknik dan Teknologi Maritim 2023 Fakultas Teknik Universitas Maritim AMNI Semarang

In this case it refers to the purpose of the content in this final project, namely by compiling a schedule for the Implementation of KM.Mutiara Ferindo 5 Ship Maintenance during the docking process at the PT.PAL Indonesia shipyard. Making a schedule includes what components are repaired when the ship is in a condition shipyard, make a ship maintenance management schedule that has been carried out in the shipyard. The data used in this thesis are data from PT.Antosim Lampung Pelayaran Surabaya and the researchers themselves. The type of data used in this research is primary data. will be related to the problem being studied and the results of the questionnaire distributed to several employees related to this research. In carrying out repairs there is a work list that shows how many items of work work must be done. So this work list has been approved to be carried out in the ship repair process. KM ship repair work. Mutiara Ferindo 5 which carries out planned repairs both at the shipyard and when the ship anchors at sea carries out maintenance technically and economically. Repair work on RO-RO ships that carry out maintenance on a scale that has been determined by the office and ship crew who are authorized to help carry out ship repairs. Repair work on the ship KM. Mutiara Ferindo 5 is well planned in terms of safety equipment and also component equipment that plays an important role in the smooth operation of the ship (maintenance of the entire engine room, deck, safety equipment and maintenance of the inside and outside of the ship). Implementing an economical system of estimating the remaining funds after maintenance at the shipyard.

Nina Rezeki Amalia; Farida Yulianti; Abdul Kadir

Riset Ilmu Manajemen Bisnis dan Akuntansi 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims (1) to determine the marketing strategy used by Cafe Bree Sweetandfreeze Banjarmasin in increasing sales. (2) To find out marketing strategies that can be implemented by utilizing SWOT analysis to improve marketing performance at Cafe Bree Sweetandfreezee in Banjarmasin. The method in this study uses a qualitative descriptive method. The informants in the study were the Owners of Cafe Bree Sweetandfreeze Banjarmasin. Data collection techniques used in this study are observation techniques, interviews and documentation studies. The results of the study show that Cafe Bree Sweetandfreeze Banjarmasin uses various marketing strategies, such as advertising promotions, collaboration with influencers, new product development and creating Instagramable photo areas. The SWOT analysis shows strengths in product quality, cafe design and strategic location, while weaknesses relate to understanding customer preferences and digital marketing. The cafe has opportunities in forging local partnerships and leveraging social media, but faces threats from intense competition and changing consumer trends. In conclusion, Cafe Bree Sweetandfreezee Banjarmasin can capitalize on strengths, overcome weaknesses and seize opportunities to strengthen their brand and increase their market share.

Abdul Hadi; Lilik Sumarni

Jurnal Pelayanan Hubungan Masyarakat 2023 International Forum of Researchers and Lecturers

Youth is the future asset of a nation. But nowadays a lot is happening to teenagers, such as drugs and motorcycle gangs. This is a familiar problem. Juvenile delinquency includes all behaviors that deviate from the norms of criminal law committed by juveniles. There are so many internal and external factors that cause juvenile delinquency that need to be considered. To overcome this, guidance from parents and also a good environment can be a determinant for the development of the teenager. Based on the results of several studies, it was found that one of the causes of juvenile delinquency is the lack of functioning of the role of parents as role models for their children. The atmosphere in the family that causes discomfort for children is also one of the causes, including the divorce of their parents. Often they commit crimes because they feel they are not cared for by their parents who work too often without paying attention to the child's development. Teenagers who commit crimes generally lack self-control, or actually abuse that self-control, and like to enforce their own rules without paying attention to the presence of other people around them.

Bagus Prasetya; Rubino Rubino; Andini Nur Bahri

Tabsyir: Jurnal Dakwah dan Sosial Humaniora 2023 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study aims to determine the meaning of visual communication da'wah messages contained in uploads of the Instagram account @qomikin in terms of Charles Sanders Peirce's semiotic analysis in which there are 3 illustrative images of each of the main messages of da'wah namely faith, sharia, and morality so that the total images studied totaling 9 illustrative images. The type and research approach used is a qualitative method with a semiotic analysis approach. The data analysis technique used is Charles Sanders' semiotic analysis. The systematics of analyzing illustrative images includes the selection of illustrative images and then used as signs, then the signs found are then used as objects, and finally the objects that have been found in the illustrative images are interpreted and conclusions are drawn about the meaning of the da'wah messages. Aqidah includes the problem of monotheism which doubts Allah SWT as the provider of sustenance for His servants, thinks too much about worldly problems so that they forget to remember death, and finally, humans are sinners and Allah SWT's forgiveness is so wide for His servants who want to repent. Then the sharia-themed da'wah messages include riya issues or showing off good deeds to others through social media, always being tabayyun towards all news or information received, and finally, gentleness is a measure of the quality of a human being. Then lastly, the moral-themed da'wah message includes the problem of a person whose prayers want to be answered immediately but his obligations to God are not carried out optimally, humans as creatures who like to complain but are in a hurry and are even reluctant to pray, and lastly, the luck of humans who do tahajud and the virtues or benefits derived from the midnight prayer. The illustration images and subheadlines used by the Instagram account @qomikin are interrelated and very relevant to the da'wah message conveyed by the da'wah account owner.

Suprianingsih Suprianingsih; Desipriani Desipriani; Ahmad Khairian

Faedah : Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia 2023 FKIP, Universitas Palangka Raya

Nirmana is the organization or arrangement of visual art elements such as dots, lines, colors, planes, space and texture into a harmonious whole. Nirmana can also be interpreted as the result of wishful thinking in the form of two-dimensional/flat nirmana (two dimensions) and three-dimensional nirmana/space (three dimensions) which must have high aesthetic and aesthetic values. Nirmana (Basic Forms) is a science that studies various things related to perception, space, shape, color, and materials that are in the form of two dimensions or three dimensions. The basic elements of two-dimensional shapes are triangles, rectangles, circles and organic shapes, while the basic elements of three-dimensional shapes are blocks, prisms, spheres and irregular shapes.

Fitria Asmawati; Lis Setyowati

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to analysis the soundness level of banks using the RGEC method at PT Bank Mandiri (Persero) Tbk in 2018-2021. The data studied is in the form of financial statements of PT Bank Mandiri (Persero) Tbk for 2018-2021. The data collection technique used is the documentation technique. The data analysis technique used is a qualitative descriptive analysis technique using the RGEC method. The results of this research show that Bank Mandiri for 2018-2021 is viewed from the aspect of risk profile with two ratios, namely the ratio of Non-Performing Loans for banks in a healthy condition and the ratio of Loan to Deposit Ratio for banks in a fairly healthy condition. Aspects of Good Corporate Governance get the title of very healthy. Earnings aspect with two ratios, namely the ratio of the bank's Return on Assets in a very healthy condition and the ratio of the bank's Net Interest Margin in a healthy condition. Aspects of Capital with the ratio of Capital Adequacy Ratio of the bank is in very healthy condition.      

niya, zahra

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2023 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

Dear David menimbulkan kontroversi dan perdebatan panjang kalangan penonton di media sosial. Akibatnya karena dianggap menormalisasikan tindakan pelecehan seksual terhadap kaum laki-laki. Penelitian ini mengkaji representasi stereotip perempuan melalui petanda dan penanda di balik skenario, gambar, adegan, dan teks yang terdapat dalam film. Penelitian ini menggunakan deksripstif kualitatif yang mengacu pada teori semiotika Roland Barthes. Teknik pengumpulan data dilakukan menggunakan metode dokumentasi dengan teknik rekam dan teknik catat sehingga diperoleh data primer. Teknik rekam dilakukan dengan mengamati lalu mendokumentasikan data pada film Dear David. Teknik catat dilakukan dengan mencatat data yang dibutuhkan pada cuplikan film Dear David. Analisis data yang dilakukan dalam penelitian ini bertujuan untuk mencari makna denotasi, makna konotasi, dan mitos yang terdapat dalam film Dear David untuk kemudian ditarik representasi stereotip perempuan di dalamnya. Hasil penelitian ini menunjukkan bahwa antara lain, (1) makna denotasi dalam film Dear David yang tergambar jelas melalui adegan-adegan merupakan makna yang sebenarnya terjadi di dalam film tersebut, (2) terdapat pula makna konotasi menggambarkan makna tidak langsung atau makna kultural yang muncul akibat adanya stereotip masyarakat, maka ditemukannya stereotip-stereotip positif dan negatif masyarakat terhadap perempuan di dalam film Dear David, (3) terciptalah mitos yang memunculkan pandangan masyarakat sehingga muncul pemikiran-pemikiran negatif dari stereotip-stereotip yang ditemukan. Kata kunci: dear david, semiotika, stereotip, Roland Barthes

Vita Setya Permatahati; Aris Prio Agus Santoso; Rezi Rezi

Jurnal Relasi Publik 2023 International Forum of Researchers and Lecturers

The Social Security Administrative Body is a legal entity in administering social security programs to ensure that all people are able to meet the basic needs of a decent life. The purpose of this research is to analyze the BPJS Kesehatan service system which is capable of anticipating a surge in patients seeking treatment abroad. This study uses a Statute Approach and a conceptual approach using the interview method. Data analysis used qualitative analysis techniques to test the validity of the data in this study by looking for existing reference sources. Based on the results of the research, it shows that the National Social Security System (SJSN) is organized with a Social Insurance mechanism in which each participant is required to pay contributions to provide protection for socio-economic risks that befall participants and/or their family members. The BPJS service arrangement or system is complete by providing basic services and referrals as long as the person is still alive but not for treatment abroad. In the absence of this regulation, it automatically prevents someone from seeking treatment abroad, so they continue to seek treatment at home. The BPJS Kesehatan office in serving patients seeking treatment abroad has not found BPJS patients consulting for treatment abroad.

Ratih Kusuma Mawardani; Imam Baidlowi; Tatas Ridho Nugroho; Nur Ainiyah

Riset Ilmu Manajemen Bisnis dan Akuntansi 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to examine the effect of independent variables on the dependent variable and examine moderating variables that can support the relationship between the independent variable and the dependent variable. The independent variables used in this study are Good Corporate Governance (GCG) and Firm size, and the dependent variable is firm value and the moderating variable used is profitability. The method used in this research is quantitative method. The population in this study was 59 Go Public companies listed on the Indonesia Stock Exchange in 2019-2022. The sampling technique used in this study was purposive sampling technique and obtained sample results of 13 companies during the 2019-2022 period with a total sample of 52 financial reports. Hypothesis testing in this study used Partial Least Square (PLS) analysis. The results showed that Good Corporate Governance (GCG) and firm size have a significant positive effect on firm value, while profitability has no significant effect in moderating the relationship between Good Corporate Governance (GCG) and firm size on firm value.  

Kumalawati Dewi

Transformasi: Journal of Economics and Business Management 2023 Universitas 17 Agustus 1945 Semarang

This research is motivated by the existence of problems where iIncentives are still lacking so that they affect employee motivation. There is still little ability to communicate between records. Still low employee motivation. Employees are less responsible in carrying out work in accordance with accountability. The risk indicators have not been implemented which is marked by the assigning employee to carry out the assigned task quickly and precisely, the less optimal execution of the signing of the marker, marked by the lack of desire of the employee to be successful at work by increasing performance by obtaining a score of 52%. Incentives affect enthusiasm at work. Poor communication between employees affects work motivation, thus the purpose of this study is to determine the effect of incentives and the quality of communication on work motivation in the Public Housing, Settlement Area and Environment (DPRKLH) Office of Ciamis Regency. The research method used is quantitative descriptive with the results of research that incentives tend to be high, as well as high employee motivation. Thus, the incentives affect the work motivation of employees of the freelance daily workers of the Public Housing, Residential Areas and Environment Office of Ciamis Regency. The highest average score obtained from the research results is found in the supporting indicators. Meanwhile, the lowest average value is found in work performance indicators. The quality of communication tends to be high, as well as high employee motivation. Thus, the quality of communication has an effect on the work motivation of the employees of the freelance workers of the Public Housing, Settlement Areas and Environment Office of Ciamis Regency. This means that if the quality of communication increases, employee motivation also increases. As for the acquisition of the highest average score from the results of the study found on the communicant indicator. Meanwhile, the lowest value is found in the media indicator. Incentives and quality of communication tend to be high, as well as high employee motivation. Thus, the incentives and quality of communication have an effect on the motivation of employees of the freelance daily workers of the Public Housing, Settlement Areas and Environment Office of Ciamis Regency.

Priti Sera; Blasius Manggu

Transformasi: Journal of Economics and Business Management 2023 Universitas 17 Agustus 1945 Semarang

Mold oyster is one _ product growing agriculture _ in demand by consumers Because mark nutrition and deliciousness. Study This aim For analyze influence quality products and promotions to interest buy repeat mold oysters _ Study This use method survey with spread questionnaire to consumer mold oysters in various regions. Collected data analyzed use method statistics descriptive and multiple linear regression Analysis results show that quality product own influence significant to interest buy repeat consumer mold oysters _ Promotion own influence positive to interest buy repeat mold oysters. Findings study This give implication practical for producer mold oyster in increase interest buy repeat consumer. Producer need focus on effort enhancement quality product, incl use technique good cultivation, selection _ material quality raw materials, and attractive packaging. Besides that, manufacturers also have to pay attention to an effective promotion strategy For communicate superiority product to consumer. Studies it also delivers donation theoretical with confirm that quality products and promotions play role important in influence interest buy repeat consumer. Study furthermore can involve variable else, like price and image brand, for expand understanding about influencing factors _ interest buy repeat in context product agriculture other.

Suci Salira Ayatusifa; Mohammad Orinaldi; Agusriandi Agusriandi

Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah (JUPIEKES) 2023 STAI YPIQ BAUBAU, SULAWESI TENGGARA

In the current era of globalization, many trading activities are carried out with the help of technology. With the emergence of internet echnology, people's lives have become easier, one of which is online shopping. The practical advantage of online shopping is that with the help of internet technology it can be done anywhere, anytime and without limits. Thus, online shopping applications can always see the products available there. Product quality, price and promotion are one of several factors that influence consumer considerations in purchasing decisions. Quality products at affordable prices and lots of promotions will attract people's interest. The purpose of this research is to find out and analyze The effect of product quality, price and promotions on purchasing decisions in the shopee marketplace. The research method used is descriptive quantitative. The samples taken were 100 respondents Using proportionate stratified random sampling technique. This study used the SPSS calculator version 22. The results showed that product quality, price and promotion had a positive and significant effect on purchasing decisions at the Shopee marketplace. Based on data analysis in this study, these variables are valid and reliable. In testing the classical assumptions of this study, the distribution is normal, there is no heteroscedasticity and multicollinearity.

Nurul Eka Putri; Ambardi Ambardi

Jurnal Bintang Manajemen (JUBIMA) 2023 Pusat Riset dan Inovasi Nasional

This study was structured to determine the effect of the Hedonism Lifestyle and Twin Date Promos on Impulse Buying for Shopee users in South Tangerang. The method used in this study is a quantitative method with the type of associative descriptive research. This study uses primary data obtained by making questionnaires and then distributed to respondents who match the research criteria, the data is then analyzed using the classical assumption test and hypothesis testing. The statistical method in this study uses multiple linear regression analysis with the help of SPSS version 24. The results of this study indicate that there is a significant influence between the Hedonism Lifestyle and Twin Date Promo on Impulse Buying for Shopee users in South Tangerang.

Mokh. Syaiful Bakhri; Ashari Ashari

Jurnal Manajemen dan Ekonomi Bisnis 2023 Pusat Riset dan Inovasi Nasional

The Ministry of Religion of the Republic of Indonesia assesses that there are still many Islamic boarding schools that have not yet been established, so they need to strive for their independence. For this reason, the Ministry of Religion has launched the “Pesantren Independence Road Map” (2021). This study examines the independence of Islamic boarding schools based on kopontren at the Sidogiri Islamic Boarding School (PPS). The aim is to prove the independence of PPS. The research method used is qualitative research which analyzes data in the form of statements and documentation. From the research conducted, it was found evidence that PPS is an independent Islamic boarding school both in terms of institutional, management, curriculum, manpower and funding aspects. This independence is achieved through the implementation of management principles such as planning, organizing, acting and controlling in managing the pesantren. In addition, the study also found that there are seven characteristics of PPS independence, namely having a business charity that is able to finance the financial needs of the pesantren, being able to manage its finances from the time the students register to completing their studies at the pesantren, being able to meet the basic needs of the students, being able to manage and determine the educational curriculum for the students. santri independently, not asking for help from other parties or the government to build pesantren. In addition, it has educational institutions, da'wah, social, economic and alumni networks that support the independence of pesantren.

Suaidi

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2023 CV. ALIM'SPUBLISHING

Suatu tindakan atau perbuatan yang berkaitan dengan pemenuhan kebutuhan yang dilakukan dengan cara-cara  melanggar hukum yang berakibat kerugian keuangan negara, daerah maupun keuangan suatu perkumpulan organisasi,    dilakukan secara sengaja maupun tidak, atau dilakukan secara pribadi maupun kelompok, termasuk kategori perbuatan korupsi. Perbuatan korupsi tidak akan terlepas dari latar belakang yang mempengaruhinya. Perbuatan korupsi sangat dominan dilakukan karena pengaruh gaya hidup bukan karena semata untuk menutupi kebutuhan pokok. Dengan lemahnya sistem pengawasan, perangkat manajemen dan administrasi juga masih memberikan peluang untuk terjadinya tindakan korupsi. Sebagai manusia yang memiliki hati nurani dan memiliki kepercayaan kepada agama, manusia juga memiliki rasa takut akan murka dari Tuhananya, maka pendekatan agama perlu dilakukan untuk  meminimalisir tindakan korupsi sangat diperlukan. Dengan pendekatana agama secara naluriah manusia akan tersentuh sekaligus  menghindari tindakan-tindakan yang mengandung resiko kemurkaan Tuhan kepadanya.

Suaidi

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2023 CV. ALIM'SPUBLISHING

Suatu tindakan atau perbuatan yang berkaitan dengan pemenuhan kebutuhan yang dilakukan dengan cara-cara  melanggar hukum yang berakibat kerugian keuangan negara, daerah maupun keuangan suatu perkumpulan organisasi,    dilakukan secara sengaja maupun tidak, atau dilakukan secara pribadi maupun kelompok, termasuk kategori perbuatan korupsi. Perbuatan korupsi tidak akan terlepas dari latar belakang yang mempengaruhinya. Perbuatan korupsi sangat dominan dilakukan karena pengaruh gaya hidup bukan karena semata untuk menutupi kebutuhan pokok. Dengan lemahnya sistem pengawasan, perangkat manajemen dan administrasi juga masih memberikan peluang untuk terjadinya tindakan korupsi. Sebagai manusia yang memiliki hati nurani dan memiliki kepercayaan kepada agama, manusia juga memiliki rasa takut akan murka dari Tuhananya, maka pendekatan agama perlu dilakukan untuk  meminimalisir tindakan korupsi sangat diperlukan. Dengan pendekatana agama secara naluriah manusia akan tersentuh sekaligus  menghindari tindakan-tindakan yang mengandung resiko kemurkaan Tuhan kepadanya.

Devi Maya Sofa

Penelitian ini bertujuan mengeksplorasi makna kejujuran dalam praktik akuntansi pada akuntan publik di Indonesia. Metode yang digunakan adalah Systematic Literature Review (SLR) dengan menganalisis artikel jurnal terindeks Scopus dan SINTA periode 2019–2023. Hasil penelitian menunjukkan bahwa kejujuran dipahami secara multidimensi, mencakup akurasi informasi, transparansi proses, dan keberanian moral. Internalisasi nilai kejujuran dipengaruhi oleh faktor individu, organisasi, dan regulasi eksternal yang bekerja secara simultan. Akuntan publik menghadapi dilema etika yang kompleks akibat tekanan klien, budaya hierarki organisasi, dan ketergantungan finansial KAP. Penelitian ini menyimpulkan bahwa kejujuran bukan sekadar kepatuhan normatif, melainkan nilai yang dibentuk oleh konteks sosial, budaya, dan profesional masing-masing akuntan. Penguatan pendidikan etika dan budaya organisasi yang berintegritas menjadi rekomendasi utama penelitian ini.