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Yuspratiwi, Grace; Miliani, Endrikel Ayu

Jurnal Silih Asuh : Teologi dan Misi 2025 LPPM - STT Kadesi Bogor

Gereja dan Israel merupakan dua tema dalam Alkitab yang merupakan umat Allah melalui pemilihan Allah sendiri. Setelah kedatangan Mesias yang kemudian ditolak oleh orang Israel namun oleh bangsa-bangsa lain diterima dan diimani, maka terbentuklah umat baru yakni mereka yang percaya kepada Sang Mesias tersebut. Keumatan gereja dan Israel kemudian sering menjadi sebuah perdebatan apakah gereja telah menggantikan Israel sebagai umat, lalu bagaimana hubungan Israel dan gereja. Untuk menemukan jawaban dari masalah ini, maka penulis akan melakukan kajian dengan menggunakan metode kualitatif dengan pendekatan analisis deskriptif berdasarkan studi kepustakaan yang berkaitan dengan topik dan permasalahan yang diteliti. Penelitian ini penting untuk dilakukan guna menemukan jawaban yang bersifat akademis dan dapat dipertanggungjawabkan mengenai hubungan Israel dan gereja sebagai umat Allah. Hasil penelitian ini kemudian memberikan wawasan mengenai kesatuan Israel dan gereja sebagai umat Allah, meskipun terdapat perbedaan dalam dua persekutuan tersebut. Israel dan gereja adalah satu sebagai umat Allah dalam peranannya sebagai pembawa terang.

Furqoni, Hafith; Mulyana, Erik; Rosyad, Astryani

Botani : Publikasi Ilmu Tanaman dan Agribisnis 2025 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

Pemupukan merupakan kegiatan penting dalam budidaya pertanian yang memiliki tujuan untuk meningkatkan produksi tanaman melalui penyediaan unsur hara yang diperlukan.  Tujuan dari penelitian ini adalah untuk menguji efektivitas pupuk majemuk tinggi kalium terhadap pertumbuhan dan produksi tanaman wortel serta efektivitas agronominya.  Perlakuan disusun dalam 7 taraf pemupukan yaitu : tanpa pupuk (P0), pemupukan standar pembanding (P1), 0.5 dosis pupuk majemuk tinggi kalium (P2), 0.75 dosis pupuk majemuk tinggi kalium (P3), 1 dosis pupuk majemuk tinggi kalium (P4), 1.25 dosis pupuk majemuk tinggi kalium (P5), 1.5 dosis pupuk majemuk tinggi kalium (P6). Hasil percobaan menunjukkan bahwa pemberian 1.0 dosis pupuk majemuk tinggi kaliummenghasilkan pertumbuhan tanaman (tinggi tanaman dan jumlah daun), komponen hasil dan hasil tanaman wortel (panjang umbi, diameter umbi, hasil/tanaman, hasil/petak, dan hasil/ha) tertinggi dibandingkan dengan perlakuan lainnya dan nyata lebih baik dibandingkan dengan perlakuan kontrol.  Pupuk  majemuk tinggi kalium lulus uji efektivitas lapangan. Dosis yang direkomendasikan untuk tanaman wortel adalah 187 kg/ha yang  diaplikasikan 2 kali, 50% dosis pada 1 minggu setelah tanam (MST) dan sisanya diaplikasikan pada 4 MST.

Puspita Zakiya Mumtaza; Ardi Ardi; Elvira Elvira; Muhyiatul Fadilah; Suci Fajrina

Dinamika Pembelajaran : Jurnal Pendidikan dan bahasa 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to enhance students' learning activities and outcomes through the implementation of the Wordwall assisted Problem Based Learning (PBL) model in the Ecosystem topic for Phase E at SMA N 1 Nan Sabaris. The research was conducted at SMAN 1 Nan Sabaris in class X.E.5 during the even semester of the 2024/2025 academic year, with 36 students as subjects. This study is a classroom action research consisting of two cycles, each comprising two sessions. Each cycle follows four stages: planning, implementation, observation, and reflection, using the Wordwall-assisted Problem-Based Learning model. Data on students' learning activities and outcomes were collected based on observation sheets of learning activities and student learning outcome tests. The application of the Wordwall-assisted Problem-Based Learning (PBL) model proved effective in improving students' learning activities and outcomes in the Ecosystem topic. This success was demonstrated by increased participation and enthusiasm among students during the learning process. Learning outcomes improved by 45%. This increase indicates that the corrective measures taken, such as adding instructional videos and modifying Wordwall games, successfully enhanced students' understanding and mastery of the material.

Yeni Listiana Purnama Putri; Pramita Laksitarahmi Isrianto; Siti Nuriyah

Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya 2025 Asosiasi Periset Bahasa Sastra Indonesia

Improving the quality of leraning in vocational high school (SMK) is essential to meet the demands of a competency-based workforce, especially in the Agricultural Food Crop and Horticultural Agribusiness expertise program. One of the challenges faced is the low student achievement in practical subjects, such as Grafting techniques. This study aims to enhance the learning outcomes of grade X ATPH 2 students at SMK negeri 1 Gondang through the implementation of the Project-Based Learning (PjBL) model in the Agribusiness Food Crop and Horticulture subject, focusing on grafting material. This research employed a Classroom Action Research (CAR) method conducted in two cycles, starting from the pre-cycle to cycle I. the research involved 30 students and was conducted from February to April 2025. The instrument used was a cognitive test analyzed quantitatively to measure student learning outcomes. The results showed an increase in the average student score from 51.23 in the pre-cycle to 76.2 in cycle I. the percentage of learning mastery also significantly increased from 16% to 57%. The implementation of the Project-Based Learning (PjBl) model provided a concrete and comprehensible learning experience, enhancing student participation and motivation.

Yeni Listiana Purnama Putri; Pramita Laksitarahmi Isrianto; Siti Nuriyah

Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya 2025 Asosiasi Periset Bahasa Sastra Indonesia

Improving the quality of leraning in vocational high school (SMK) is essential to meet the demands of a competency-based workforce, especially in the Agricultural Food Crop and Horticultural Agribusiness expertise program. One of the challenges faced is the low student achievement in practical subjects, such as Grafting techniques. This study aims to enhance the learning outcomes of grade X ATPH 2 students at SMK negeri 1 Gondang through the implementation of the Project-Based Learning (PjBL) model in the Agribusiness Food Crop and Horticulture subject, focusing on grafting material. This research employed a Classroom Action Research (CAR) method conducted in two cycles, starting from the pre-cycle to cycle I. the research involved 30 students and was conducted from February to April 2025. The instrument used was a cognitive test analyzed quantitatively to measure student learning outcomes. The results showed an increase in the average student score from 51.23 in the pre-cycle to 76.2 in cycle I. the percentage of learning mastery also significantly increased from 16% to 57%. The implementation of the Project-Based Learning (PjBl) model provided a concrete and comprehensible learning experience, enhancing student participation and motivation.

Nabilatu Rahmi; Ardi Ardi; Asrul Asrul; Wirdati Wirdati; Lufri Lufri +1 more

Dinamika Pembelajaran : Jurnal Pendidikan dan bahasa 2025 Lembaga Pengembangan Kinerja Dosen

The low level of student learning activity negatively impacts learning outcomes, often falling below the KKTP standard. To enhance both learning activities and results, the discovery learning model supported by CWP was implemented. This study employed Classroom Action Research, utilizing observation sheets, learning outcome assessments, field notes, and documentation as research instruments. Data on learning activities were gathered through observation and analyzed by calculating the percentage of each activity. Learning outcomes were assessed descriptively to determine students' average performance and the percentage of students achieving classical learning completeness. Research findings indicate that student learning activity percentages improved across cycles: cycle I recorded 28.48%, while cycle II increased to 51.36%. Similarly, average learning outcomes progressed, with pre-cycle scores at 70.53, cycle I at 71.56, and cycle II at 82.18. These results demonstrate that implementing the discovery learning model with CWP support can effectively enhance learning activities and positively influence student performance.

Nofa Andika Ahmad Yasin; Nur Afifah; Sukisno Sukisno; Dwi Retmawati

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2025 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

This study aims to analyze the implementation of project-based learning through the creation of clipping envelope(KLIPOP) of norms in the Pancasila Education subject, as well as to evaluate its impact on improving the learning outcomes of fifth-grade students at SDN Kutorejo 1 Tuban. The background of this research is the low student achievement in Pancasila Education, often caused by conventional, theoretical teaching methods that lack connection to students’ real-life experiences. The research method used is Classroom Action Research (CAR) with a descriptive quantitative approach. Data were collected through observation, interviews, documentation, and the results of pre-tests and post-tests. The findings show that project-based learning is effective in improving students’ learning outcomes. This is evidenced by the increase in the average test score from 74.8 (pre-test) to 91.3 (post-test). Students also demonstrated greater engagement, creativity, and collaboration in understanding the norms contained in Pancasila. By involving students in contextual activities, such as collecting information and creatively designing norm envelopes, learning becomes more meaningful and applicable. Therefore, this learning model can serve as a strategic alternative to enhance students’ understanding and academic performance in Pancasila Education at the elementary level.

Nindi Riska Nur Faidah; Natasya Khofifah Firdaus; Niken Dwi Juliyanti; Sukisno Sukisno; Dwi Retmawati

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2025 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

This study aims to improve mathematics learning outcomes on probability material through the application of rotating wheel media in class 6A UPT SDN Kutorejo 1. Probability material is considered difficult by students because it is abstract and requires logical thinking skills. This study uses the PTK method with two cycles involving 29 students. Each cycle consists of planning, action, observation, and reflection. The rotating wheel media used is in the form of a circle that can be rotated and contains pictures of typical Tuban souvenirs as objects of probability that students must calculate in groups and independently. The results of the study showed a significant increase in student learning outcomes, marked by an increase in the average score from pretest to posttest in each cycle. In addition, the rotating wheel media also increased student learning motivation and active involvement in learning. PjBL approach combined with this media makes learning more interactive, and fun. In conclusion, the use of rotating wheel media is effective in helping students understand the concept of probability, improving learning outcomes, and overcoming abstract mathematics learning difficulties. The recommendation of this study is the use of rotating wheel media as an alternative innovation in mathematics learning in elementary schools.

Achmad Dhohirrobbi; Luthfiya Fathi Pusposari

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2025 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

This study aims to improve the learning outcomes of Social Studies (IPS) for class VIII C students at MTs Negeri 1 Pasuruan through the implementation of the cooperative learning model Teams Games Tournament (TGT) assisted by Educaplay media. The background of this research is based on the low student achievement, with only 06,25% of students scoring ≥70 in the pre-action stage. This research is a Classroom Action Research (CAR) conducted in three cycles, each consisting of planning, implementation, observation, and reflection stages. Each cycle included two meetings. The results showed a gradual improvement in student learning outcomes: 46,88% in the first cycle, 59,38% in the second cycle, and 78,12% in the third cycle. This increase was due to improvements in teaching strategies, including engaging introductory activities, contextualizing materials with students’ surroundings, and group-based reward systems. The implications of this study indicate that the TGT model assisted by Educaplay successfully fosters an active, enjoyable, and competitive learning environment, which positively impacts students’ academic performance. This model can serve as an effective alternative teaching strategy for teachers seeking to enhance student engagement and achievement in the classroom.

Khoulin Sakila; Sukian Wilujeng; Maureen Evita Santi

Jurnal Cakrawala Pendidikan dan Biologi 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

The classical mastery score of Grade XI ATPH 3 students at SMK Negeri 1 Purwosari in the fertilization element of fertilization techniques subject for the 2024/2025 academic year, did not meet the minimum required standard. This study aimed to determine the effectiveness of the Problem Based Learning (PBL) method in improving student learning outcomes in the fertilization element of the fertilization techniques subject. The classroom action research was conducted in two cycles. Based on data analysis and reflection, it was concluded that the Problem Based Learning (PBL)method effectively improved the learning outcomes of Grade XI ATPH 3 students at SMK Negeri 1 Purwosari. In the first cycle, the student mastery was 30.30% with an average score of 61.82, while in the second cycle, mastery increased to 75.76% with an average score of 81.21.

Andika Jani Alkautsar; Suhartini, Suhartini

International Journal of Economics and Management Sciences 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the influence of Islamic Work Ethics and Work Environment on the Performance of Generation Z Employees Through Work Motivation as a Mediating Variable. The method used in this study is a quantitative approach with data collection techniques through questionnaires. The sample in this study consisted of 149 respondents who were Generation Z employees who were Muslim. Data analysis was carried out using Structural Equation Modeling (SEM) with the help of SmartPLS 3 software. Hasil penelitian menunjukkan bahwa Etika Kerja Islam dan Lingkungan Kerja mempunyai pengaruh positif dan signifikan terhadap kinerja karyawan. Islamic Work Ethics has a positive and significant influence on Work Motivation, but the work environment does not have an influence on Work Motivation. Work Motivation has a positive and significant influence on Employee Performance, but Work Motivation is not proven to be a mediating variable between Islamic Work Ethics and Work Environment on Employee Performance.

Maria Petronela Daro Pera; Andreas Rengga; Yustina Olivia da Silva

Jurnal Projemen UNIPA 2025 Universitas Nusa Nipa Maumere

Penelitian ini bertujuan untuk: (1) mengetahui gambaran Efektivitas kerja pegawai, Kompetensi SDM, dan Motivasi kerja; (2) menganalisis pengaruh Kompetensi SDM dan Motivasi kerja terhadap efektivitas kerja pegawai baik secara parsial maupun secara simultan.  Populasi dalam penelitian ini adalah Pegawai Kantor Dinas Kearsipan dan Perpustakaan Kabupaten Sikka, berjumlah 30 orang. Karena populasinya terbatas, maka penelitian ini dilakukan secara sensus atau sampling jenuh. Data dikumpulkan melalui quisioner dan dianalisis menggunakan metode deskriptif dan statistik inferensial yaitu regresi linier berganda. Pengujian hipotesis dilakukan melalui uji F  dan Uji t. Hasil  analisis  deskriptif menunjukan bahwa variabel efektivitas kerja pegawai dan motivasi kerja dikategorikan baik sedangkan kompetensi SDM dikategorikan kurang baik. Hasil statistik uji t menunjukkan bahwa secara parsial variabel Kompetensi SDM dan Motivasi kerja berpengaruh positif dan signifikan terhadap Efektivitas kerja pegawai. Hasil statistik uji F menunjukkan bahwa secara simultan semua variabel bebas berpengaruh signifikan terhadap efektivitas kerja pegawai. Hasil analisis determinasi menujukan kedua variabel bebas dalam penelitian ini mampu menjelaskan terhadap variasi naik turunnya Efektivitas kerja pegawai Kantor Dinas Kearsipan dan Perpustakaan Kabupaten Sikka  sebesar 74,80%.

Fifi Rosyidah; Marmi Marmi; Achmadi Achmadi

Botani : Publikasi Ilmu Tanaman dan Agribisnis 2025 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

This research aims to improve student learning outcomes through the inquiry method on the subject of special treatment of fruit plant seeds. The study was conducted as classroom action research (CAR) at SMKN 1 Gondang for class XI Agribusiness of Food Crops and Horticulture (ATPH). The research was carried out in two cycles, each consisting of planning, action, observation, and reflection. Data were collected through tests and observation sheets. The results show that the inquiry method significantly improves student engagement and cognitive outcomes. Average class performance increased from 62% in Cycle I to 85% in Cycle II. These findings suggest that inquiry-based learning can enhance students' critical thinking and understanding in agricultural subjects.

Hervina Elsafitri; Annisa Rahmi; Zuliana Wijaya; Tuti Rahmi Utari Febriani

Jurnal Publikasi Ilmu Psikologi. 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

The purpose of this research is to find out whether the learning method using mind mapping and listening to classical music can improve student learning outcomes. The research design is an experimental design. Specifically using the pretest-posttest Control Group Design. Based on the results of the calculation of the N-gain test, the experimental group's score was 90.44%, where this average category was effective in increasing the learning outcomes of class XI high school students. Based on the results of the calculation of the N-gain test, the control group's score was 57.42%, where this average category was effective enough to improve the learning outcomes of class XI high school students.

Claudia Stien Mawu; Yuliana Sattu; Djajaty M. Lolowang

Jurnal Praba : Jurnal Rumpun Kesehatan Umum 2025 STIKES Columbia Asia Medan

This study examines the impact of learning media on the learning outcomes of floor gymnastics, specifically the forward roll, among students at SMP Negeri 2 Tondano. The research aimed to determine whether audiovisual learning media could improve students’ performance in performing the forward roll. The study employed an experimental design with a randomized control group pre-test and post-test. The sample consisted of 26 students, divided into an experimental group that received media-based learning and a control group. Data were collected using a pre-test and post-test measuring students' gymnastics skills. The results indicate that the experimental group showed a significant improvement in their skills compared to the control group. This suggests that audiovisual media enhances students' understanding and performance of complex movements in gymnastics. The implications of this study are significant for physical education teachers, emphasizing the importance of using innovative learning media to increase student engagement and skill acquisition. Further research is recommended with larger sample sizes and considering additional learning tools.

Ilham Ilham; Dimas Syanjaya; Rani Rani; Sulis Margareza; Elisa Melani +8 more

Jurnal Pengabdian Masyarakat Waradin 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

The Grand Harvest tradition in Penutuk Village, Lepar District, is an annual celebration that is rich in meaning and cultural value. As an expression of gratitude for the abundant harvest from the rice fields, this event becomes a social glue that strengthens ties between residents. More than just a harvest celebration, this tradition reflects the noble values ​​of the Penutuk Village community, such as togetherness, mutual cooperation, and preserving local culture that has been passed down from generation to generation. The series of events which took place on January 19 2025 involved all levels of society, from children to the elderly, with active participation in each procession. This article will examine in depth the philosophical meaning behind this tradition, describing in detail the series of events which include traditional ceremonies and social activities. Apart from that, this article will also discuss efforts to preserve the harvest tradition in Penutuk Village so that it remains sustainable and can be passed on to future generations, including adaptation strategies to changing times and the challenges of modernization. It is hoped that this research can contribute to a more comprehensive understanding of the importance of preserving local culture in Indonesia, especially in the context of agriculture and the social life of rural communities. Thus, this article does not only describe a tradition, but also offers a broader perspective on the social, economic, and cultural values ​​contained therein.

Lolita Agusta Magdalena Parera; Yosua Ximenes; Heru Christianto

Jurnal Riset Rumpun Matematika dan Ilmu Pengetahuan Alam 2025 Pusat riset dan Inovasi Nasional

An investigation was conducted at A State Senior High School in Kupang City, NTT.to assess how Project-Based Learning (PjBL) and Discovery Learning (DL) models differentially impact student learning activities and outcomes when teaching atomic structure. Adopting a quasi-experimental design with a nonequivalent control group, the study collected data through comprehensive activity questionnaires, observation sheets, and pretest/posttest instruments. The findings clearly showed that PjBL significantly boosted student learning activities, with an average score of 81.19, considerably higher than the 66.15 observed in the DL group. This significant difference was statistically confirmed by an independent samples t-test. Regarding learning outcomes, the PjBL group's average (70.97) was marginally better than the DL group's (68.89), but this difference did not reach statistical significance. It is suggested that limitations in learning time may have played a role in the learning outcomes. This study concludes that PjBL is superior for enhancing student engagement and activity, while both PjBL and DL are equally effective in improving student learning outcomes. Ultimately, the choice of a learning model should be strategically aligned with educational goals, subject matter, and the unique characteristics of the classroom to maximize student achievement.

Dzukharian Munandar; Rahayu Samalo; Pratiwi Soegiharti

Jurnal Riset Rumpun Ilmu Kedokteran 2025 Pusat riset dan Inovasi Nasional

Flavonoid dalam ekstrak daun ketepeng cina (Cassia alata, L.) terbukti sebagai anti malaria. Ekstrak etanol daun ketepeng cina (EEDKC) dikembangkan menjadi Self-Emulsifying Drug Delivery Systems (SEDDS) karena kelarutannya yang rendah dalam air dan kurang stabil dalam kondisi penyimpanan. Penggunaan ekstrak dalam sediaan juga memiliki kekurangan dalam hal absorbsi dan bioavailabilitasnya yang rendah. Namun hal tersebut dapat diatasi dengan memformulasikan EEDKC menjadi sediaan SEDDS. Tujuan dari penelitian adalah untuk menentukan pengaruh dari fase minyak, surfaktan, dan kosurfaktan terhadap formulasi SEDDS EEDKC dan mengkarakterisasinya pada respon parameter waktu emulsifikasi dan % transmitan sehingga memperoleh komposisi yang optimum pada formula SEDDS EEDKC. Pembuatan SEDDS EEDKC dimulai dari uji kelarutan berupa uji pendahuluan kelarutan EEDKC pada minyak, surfaktan, dan kosurfaktan dengan pseudoternary diagram untuk mengidentifikasi area terbentuknya SEDDS yang isotropik. Optimasi formula SEDDS EEDKC menggunakan perangkat lunak Design Expert versi 12 dengan model desain D-Optimal Mixture Design. Dan parameter karakteristik yang diuji adalah waktu emulsifikasi, % transmitan, extract loading, dan stabilitasnya secara termodinamika. Hasil formulasi yang optimal untuk SEDDS EEDKC yaitu 10,00% minyak jagung sebagai fasa minyak; 59,82% Cremophor RH 80 sebagai surfaktan dan 30,18% Transcutol CG sebagai ko-surfaktan. Karakterisasi formula optimum SEDDS EEDKC memiliki waktu emulsifikasi 30,18 detik, nilai transmitan 66,00%.

Arta Rusidarma Putra

Jurnal Manajemen Kreatif dan Inovasi 2025 International Forum of Researchers and Lecturers

The learning process is the implementation of the curriculum in educational institutions to influence students to achieve predetermined goals. Lack of student enthusiasm in the learning process results in learning outcomes that are not optimal. The purpose of the study was to analyze the influencing factors and teacher strategies in improving the learning outcomes of fifth grade students in Mathematics at Al-Muhajirin Islamic Elementary School. The method used is qualitative. Data collection techniques with observation, interviews and documentation. The research findings show that student learning outcomes at Al-Muhajirin Islamic Elementary School are classified as good, but there are still students with low learning outcomes. This can be seen from the average score of the midterm exam which although it is quite satisfying, but there are students who have not reached the standard of completeness. The research conclusions include the supporting and inhibiting factors for student learning outcomes. Internal supporting factors include motivation and attitude, while external supporting factors come from relationships with parents, teachers and the environment. Meanwhile, internal inhibiting factors are motivation, intelligence, interest and talent, self-confidence, and discipline. External inhibiting factors include family, school and peer environment. The teacher's strategy in improving student learning outcomes is to provide motivation, use varied learning strategies, provide learning methods that are in accordance with the situation and conditions of students and use interesting learning media in accordance with learning materials.

Devi Maya Sofa

Penelitian ini bertujuan untuk memahami dilema etika yang dialami auditor dalam praktik audit menggunakan pendekatan fenomenologi. Penelitian dilakukan pada salah satu Kantor Akuntan Publik (KAP) di Surabaya dengan melibatkan 7 auditor sebagai partisipan. Data dikumpulkan melalui wawancara mendalam dan dianalisis menggunakan metode fenomenologi Moustakas. Hasil penelitian mengungkapkan bahwa auditor menghadapi dilema etika yang bersumber dari tekanan klien, keterbatasan waktu dan fee audit, serta hierarki organisasi. Dilema ini menciptakan konflik antara standar profesional dengan realitas praktik yang menimbulkan dampak emosional berupa stress dan kelelahan moral. Auditor mengembangkan strategi coping melalui konsultasi dan dokumentasi untuk mengelola dilema yang dihadapi. Makna independensi dikonstruksi sebagai spektrum yang fleksibel dan terus dinegosiasikan dalam praktik. Penelitian ini memberikan kontribusi pemahaman mendalam tentang pengalaman subjektif auditor dan merekomendasikan pengembangan budaya organisasi yang mendukung pengambilan keputusan etis serta program pendidikan etika yang lebih kontekstual.