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Agustina R.T Sitompul; Debora Anjany Situmorang; Ibbie Falia; Handriyani Dwilita

International Journal of Economics and Accounting 2025 International Forum of Researchers and Lecturers

This Research Aims To Examine The Influence of Forensic Audit, Anti-Fraud Awareness, External Audit, Individual Morality, And Fraud Knowledge On Fraud Prevention In Organizations. Fraud is a common problem That Often Occurs in Companies Financially and Financially. Using A Literature Review Approach, This Research Compiles And Examines Various Previous Studies Related to Understanding The Relationship Between These Factors. The Results of the Study Show That Forensic Audits Are A Determining Factor in Detecting and Preventing Conditions by Strengthening Supervision and Transparency. Understanding Anti-Fraud Among Employees Is Proven To Strengthen Compliance With Existing Procedures And Provisions. Additionally, External Audits Provide Independent Assessments That Can Reduce Financial Risks. Individual Morality Contributes to the Selection of Ethical Decisions, While Knowledge of Fraud Strengthens The Ability of Individuals and Organizations to Recognize and Prevent Acts From Occurring. These Fings Call for Integrating All of these Factors Into Fraud Prevention Strategies to Create a Safer and More Accountable Environment. It is hoped that this Research Will Provide Insight for Practitioners and Scientists in Designing Effective Policies to Prevent Fraud in Various Sectors.

Hasan, Arham; Bora, Asnawati; Moonti, Roy Marthen

Jurnal Riset Ilmu Hukum, Sosial dan Politik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This research examines the negative impact of misuse of official vehicles by State Civil Apparatus (ASN) on their image and morality, as well as the legal consequences that accompany it. The main focus of this research is to analyze how this behavior forms negative perceptions among the public and damages the integrity of ASN. The methodology used is a literature study, utilizing various sources related to law and government ethics as analysis material. The research results show that this act of abuse can weaken the level of public trust in government institutions.

Muhammad Agung Raharjo; La Ode Ismail Ahmad; Abdul Rahman Sakka

AL-MUSTAQBAL: Jurnal Agama Islam 2025 STIKes Ibnu Sina Ajibarang

Character education plays a central role in shaping individuals with morality, integrity, and the ability to face contemporary challenges. From the perspective of hadith, character education emphasizes values such as honesty, patience, compassion, and responsibility as life guidelines. However, in the modern era, various challenges such as the influence of social media, value globalization, and digital inequality often hinder the ideal formation of character among the younger generation. This study aims to explore the urgency of character education based on the hadith of Prophet Muhammad (PBUH), identify the primary issues in its implementation, and offer solutions relevant to the challenges of modern education. The identified problems include shifts in moral values due to technology, a lack of integration of character values into curricula, and insufficient synergy between schools, families, and communities. his research employs a qualitative method using a literature review approach, analyzing relevant hadiths and contemporary character education theories. The findings indicate that effective solutions include integrating character values into the curriculum, adopting role-model-based teaching approaches, and utilizing technology to support innovative character education. Through these strategies, character education from the perspective of hadith can be effectively implemented to shape individuals with noble character, adaptability, and relevance to modern-era challenges.  

Nuru Wakhidah; Vindi Isna; Agung Syaputra; Muhammad Nofan Zulfahmi

This study aims to explore and analyze how the Daily Activities program can contribute to building morality of elementary school students. The method used in this study is library research, which collects and analyzes various literature, articles, and academic sources related to the development of children's morality through daily activities at school. The results of the study show that a structured and planned Daily Activities program can be an effective means of instilling moral values, such as honesty, responsibility, and cooperation among students. In addition, activities that involve social interaction and experiential learning can increase students' moral awareness and form positive characters. This research is expected to contribute to the development of a more holistic and oriented educational curriculum that is oriented to the formation of student character, as well as a reference for educators in designing programs that support the development of morality in the school environment.

A Rizki Wahyu Pradana; Luki Alifvia; Mochammad Ryan Syazaki; Mohamad Afrizal

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

This article examines the accusations of PKI affiliation contained in the novel Ronggeng Dukuh Paruk Ahmad Tohari's work, with a literary sociology approach. This novel describes the lives of village communities are hit by social and political tensions after the incident G30S/PKI. Through the main character Srintil, a ronggeng who is trapped in stigma politics, this article analyzes how accusations of PKI affiliation affect social dynamics and culture in the village. The focus of this study is to understand how social elements, especially gender and the role of women in Batak custom, interact with greater political power, and how this is reflected in the novel's narrative structure. By using literary sociology theory, this research also discusses identity social and political aspects are formed through literary texts, as well as the implications of these accusations on the formation of morality and views of society at that time. Through analysis It is hoped that this article will contribute to the understanding of the relationship between literature, politics and social identity in Indonesia, especially in context post-1965 history.

A Rizki Wahyu Pradana; Luki Alifvia; Mochammad Ryan Syazaki; Mohamad Afrizal

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

This article examines the accusations of PKI affiliation contained in the novel Ronggeng Dukuh Paruk Ahmad Tohari's work, with a literary sociology approach. This novel describes the lives of village communities are hit by social and political tensions after the incident G30S/PKI. Through the main character Srintil, a ronggeng who is trapped in stigma politics, this article analyzes how accusations of PKI affiliation affect social dynamics and culture in the village. The focus of this study is to understand how social elements, especially gender and the role of women in Batak custom, interact with greater political power, and how this is reflected in the novel's narrative structure. By using literary sociology theory, this research also discusses identity social and political aspects are formed through literary texts, as well as the implications of these accusations on the formation of morality and views of society at that time. Through analysis It is hoped that this article will contribute to the understanding of the relationship between literature, politics and social identity in Indonesia, especially in context post-1965 history.

Meiviani Nurul Aisyah Maulana; Fitri Aulia; Irawan Irawan

Jurnal Miftahul Ilmi: Jurnal Pendidikan Agama Islam 2025 STIKes Ibnu Sina Ajibarang

Islamic education plays a crucial role in shaping the character and morality of Muslims. This study discusses the views of Imam Al-Ghazali and Abu Thalib Al-Makki regarding hadith in the context of religious education, as well as their contributions to the structure of Islamic Education (PAI) knowledge. The method used is library research with a descriptive qualitative approach, analyzing primary and secondary sources. The discussion results show that Al-Ghazali emphasizes the division of knowledge into fardhu 'ain and fardhu kifayah, while Al-Makki highlights the importance of intention in seeking knowledge. Both agree that Islamic education should integrate intellectual and spiritual aspects to form balanced and character-driven individuals.

Fajar Sitorus; Herlina Manullang; July Esther

IJLS (International Journal of Law and Society) 2025 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

The objective of this study is to evaluate the effectiveness of criminal law policies in Indonesia in addressing the dissemination of pornographic videos on social media. The spread of pornographic videos on social media has become a serious issue in Indonesia, affecting societal morality, particularly among the younger generation. This study aims to analyze the criminal law policies implemented in Indonesia to combat the distribution of pornographic videos through social media platforms. Social media refers to tools or platforms used for communication via networks. This research adopts a normative approach by analyzing relevant regulations, such as the Electronic Information and Transactions (ITE) Law and criminal laws governing pornography. The findings indicate that while several regulations address the dissemination of pornographic content, the effective implementation of these laws remains limited. Challenges include a lack of legal awareness, difficulties in enforcing laws in the digital realm, and weak coordination among law enforcement agencies. Therefore, this study recommends strengthening policies, enhancing public education on the negative impacts of pornography dissemination, and improving the capacity of law enforcement officers to tackle cybercrimes.  

Najamudin Najamudin; Surahman Hidayat

Prosiding Seminar Nasional Ilmu Pendidikan Agama dan Filsafat 2024 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Islamic religious education has a fundamental role in forming people who are faithful and have noble character. The concept of Islamic education is based on the values ​​of monotheism, the exemplary behavior of the Prophet Muhammad SAW, and the teachings of the Qur'an and hadith which emphasize the importance of morality in individual and social life. This study analyzes the concept and practice of Islamic religious education in building character through a qualitative approach with literature study methods, observation, and interviews. The results of the study show that Islamic education is implemented through various methods, including cognitive learning, habituation of worship, role models, and the role of family and social environment. Islamic education does not only focus on mastering religious knowledge but also on internalizing moral and ethical values ​​that shape the personality of Muslims who have noble character. Therefore, optimizing Islamic religious education is very important in facing moral challenges in the modern era.

Alya Dinia Asyfiqi Masykur; Romelah Romelah

Moral : Jurnal kajian Pendidikan Islam 2024 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to describe how project-based morality material (Project-Based Learning/PjBL) is implemented at SMK Muhammadiyah 2 Malang City. This study uses a qualitative approach with a case study type of research. Data analysis uses the Miles, Huberman and Saldana data analysis test and data validity test using triangulation. Data collection techniques through observations carried out on implementation in the classroom, interviews with teachers and students, and documentation during learning. The results of the study show that through the project-based learning model by making videos about the morality of mahmudah and mazmumah, students gain their own experience, namely being able to design, determine, identify and solve problems in their groups.

Muhammad Sadam Rizkylillah; Rafida Sahartaqiya; Aghnina Camilla Husna; Suyitno Muslim; Wisnu Djatmiko

Proceeding of the International Conferences on Engineering Sciences 2024 Asosiasi Riset Ilmu Teknik Indonesia

The digital era in the industrial revolution 4.0 has brought significant changes in various aspects of life, including education. With the presence of increasingly sophisticated digital technology and the widespread use of Artificial Intelligence (AI), the education system is currently faced with new challenges to adapt to the times. However, the emergence of AI also has a negative impact on education, especially in the context of Technology and Vocational Education, namely increasing plagiarism, excessive dependence, lack of skill development, and weakening of culture, norms, and interactions between students and lecturers. This study aims to analyze the moral and ethical role in the use of AI in Technology and Vocational Education. The literature review research method is used in this study with a qualitative approach. Secondary data collection was carried out with the help of Google Scholar web technology and the bibliometric processing application VOSViewer. The data analysis technique applies the Miles & Hubberman model which consists of: data collection, data reduction, data presentation, and conclusion drawn. The results of the study show that morals and ethics play a central role in the utilization of artificial intelligence (AI) in Technology and Vocational Education in the digital era of the Industrial Revolution 4.0. The study also recommends strategic steps to ensure the use of AI in Technology and Vocational Education remains ethical and effective.

Nesia Mu’asyara; Merhan Merhan; Ria Ulfa; M. Fikri Arfandi; Ajeng Yurike +4 more

Concept: Journal of Social Humanities and Education 2024 Sekolah Tinggi Ilmu Administrasi Yappi Makassar

This research aims to understand how secularization affects changes in religious identity and individual spirituality, as well as religious practices in modern society, through the perspective of the sociology of religion. Using a qualitative approach and literature review methods, this study presents the research process chronologically, keeping the research objectives focused, proving the problem statement, and discussing the relationship between theory, research questions, study focus, and its application in the context of specific societies. The findings show that secularization often leads to a separation between religion and daily life, resulting in a reinterpretation of religious and spiritual values. The sociology of religion explains how individuals and communities adjust their religious practices to remain relevant in an increasingly secular environment. This research also outlines various theoretical perspectives on secularization and its impact on religious identity and spirituality, as well as how religious practices are adapted in modern society. Through this study, it is hoped that a deep understanding of the dynamics between religiosity, spirituality, and secularization will be obtained, as well as their impact on religious identity and religious practices in modern society. The research emphasizes the importance of religion remaining relevant in the modern era and how religion can adapt to changing times to maintain balance and morality in an increasingly secular society.

Rispan Rispan; Yenni Samri Juliati Nasution

Jurnal Ekonomi dan Pembangunan Indonesia 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The issue of nazir waqf, which is still traditional-consumptive due to lack of knowledge about waqf and poor human resources, is one of the obstacles in the implementation of waqf legislation. The problem of naziran will be discussed in this article, along with its definition, tupoksi, professional nazir standards, challenges, and solutions. The findings of this study lead to the conclusion that morality, management, and business, along with other additional information and insights, are necessary for professional nazirs. Professional Nazirs also need to have human skills, technical abilities, and interpersonal skills. Other challenges include expertise, coaching, recruitment, incentives, competencies, and supervision. In addition, the paradigm shift and the existence of Nazir are some of the solutions that can be applied, such as associations, the establishment of Nazir schools, and the improvement of Nazir welfare. The guidance and supervision of Nazir Waqf is carried out by the Minister and the Indonesian Waqf Board, with the aim of improving professionalism and ethics in the management of waqf. Improving the quality of professional nazir is expected to have an impact on increasing the productivity of waqf assets, increasing public trust, and making a real contribution to economic and social development.

Sonang Matua Siregar; Muhammad Irwan Padli Nasution

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2024 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

Increasingly, every facet of society throughout the globe is concentrating on the advancement of information technology, often known as ICT (Information and Communication Technologies). We anticipate that human resource practices will evolve in tandem with information and communication technology. In this age of globalization, proficiency with ICT (Information and Communication Technology) is crucial. The ability to access, process, and display information via computers, whether it be an intranet, an international network, or the internet, is essential for many organizations and has grown in importance over the years. Since information and communication technology (ICT) has far-reaching societal effects, it naturally gives rise to ethical questions in many domains. This essay aims to help readers comprehend the role of education in reducing the detrimental effects of immoral use of information and communication technologies. Writing think about is the approach used. With more and more people becoming smarter in data and communication innovations, it's crucial that morality becomes a central tenet of how these technologies are used, and that the general public understands this.

Aisyah Tsabitah Ulayya; Adly Muhammad Mahdy; Fadzar Rambu Alam; Muhamad Zaqi Rafliansyah; Herli Antoni

Student Research Journal 2024 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Generation Z as the nation's successor faces moral and ethical challenges during rapid globalization and technological development. This condition raises concerns about the decline in awareness of the noble values of Pancasila, which are the basis of community life. This research aims to analyze the impact of Pancasila values on the moral and ethical growth of Generation Z and explore the optimal strategy to internalize these values in their lives. With a literature study method, this study examines various relevant literature related to the role of Pancasila, morals, ethics, and characteristics of Generation Z. The results of the study show that Pancasila values, such as social justice, humanity, and cooperation, play an important role in shaping the morals and ethics of Generation Z. These values can be a relevant ethical guide to dealing with moral problems, both in the real and digital world. However, the influence of social media and global culture is a major challenge in maintaining their morality. Therefore, an innovative approach is needed in internalizing the values of Pancasila. The role of family, school, and community is very important in building Pancasila-based character. Education based on these noble values needs to be applied to support Generation Z so that they are not only technologically literate, but also have strong moral integrity.

Dorlan Naibaho; Eigrace Yisrell Sormin

Sinar Kasih: Jurnal Pendidikan Agama dan Filsafat 2024 Sekolah Tinggi Teologi Injili Arastamar (SETIA) Ngabang

Christian religious education plays a crucial role in shaping the character and morals of the younger generation, where Christian Religious Education Teachers (PAK) bear a significant responsibility in instilling Christian values. This study aims to investigate the role of professional ethics in the implementation of the PAK teacher's code of ethics and how it can enhance the quality of Christian religious education, particularly in building positive teacher-student relationships. The methodology employed in this study is qualitative analysis with a hermeneutical approach, examining the text of the code of ethics and professional ethics based on Christian values. The findings of the study indicate that professional ethics is not merely an additional moral guideline, but a deeper foundation for understanding and applying the code of ethics in various situations. Professional ethics assists PAK teachers in maintaining integrity, professional honesty, and creating a conducive learning environment. Furthermore, this study discovered that the integration of professional ethics and the code of ethics can enhance the accountability of PAK teachers and overall improve the quality of education. The conclusion of this study affirms that the application of professional ethics grounded in Christian values is paramount for PAK teachers in fulfilling their duties, enabling them to shape a younger generation with noble character and a Pancasila spirit. This study contributes to the development of Christian religious education in Indonesia by emphasizing the importance of ethics in the teaching profession, creating a positive learning environment that supports students' spiritual growth.  

Nur Hidayatingsih; Ainur Rofiq Sofa

Karakter : Jurnal Riset Ilmu Pendidikan Islam 2024 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The Family Hope Program (PKH) is a social assistance program aimed at improving the quality of life of underprivileged families through access to education, healthcare, and economic welfare. This article explores the implementation of Islamic character education within PKH, focusing on rural communities in Dawuhan Village. The study aims to analyze how Islamic values such as honesty, responsibility, hard work, and solidarity are applied in the daily lives of beneficiary families (KPM). The research employs a qualitative approach with data collection techniques including interviews, observations, and documentation. The findings reveal that Islamic character education in PKH serves as an effective tool to empower underprivileged families, not only by building individual morality but also by enhancing social cohesion and economic welfare. However, challenges such as low community participation, limited infrastructure, and cultural differences remain significant barriers. Recommendations from this study include enhancing the capacity of PKH facilitators, integrating Islamic values into educational modules, and fostering collaboration with religious institutions and local governments to ensure program sustainability. Islamic character education in PKH is expected to become a strategic solution for fostering sustainable social and economic transformation in rural communities

Devi Aprilia Rachmawati; Ainur Rofiq Sofa; Muhammad Sugianto

Al-Tarbiyah: Jurnal Ilmu Pendidikan Islam 2024 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study examines the role of knowledge in shaping a noble life from the Islamic perspective, referencing the thoughts of prominent figures such as Ibn Qayyim and Al-Ghazali. The study shows that in Islam, knowledge serves not only as worldly knowledge but also as a means to draw closer to Allah and enhance the quality of life, both in this world and the hereafter. Ibn Qayyim emphasizes that beneficial knowledge helps individuals understand the essence of life and the purpose of creation, while Al-Ghazali highlights that knowledge functions as a purifier of the soul and a spiritual foundation. Furthermore, knowledge acts as a unifier of both the worldly and the spiritual, and as a key to forming noble character and morals. This research also reveals that knowledge has a positive impact on society, creating social harmony and contributing to collective well-being. Overall, the findings emphasize that knowledge in Islam, through the thoughts of Ibn Qayyim and Al-Ghazali, is the key to achieving a balanced, blessed life that aligns with Islamic principles.

Sholehatul Muarrifah; Ainur Rofiq Sofa

Mutiara : Jurnal Penelitian dan Karya Ilmiah 2024 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study explores the methods of moral education based on the thematic approach from the Qur'an and Hadith, as well as its application in guiding human morality in daily life. The primary focus of the research is to uncover the moral values embedded in the Qur'an and Hadith and to understand the methods employed to instill these values. This study employs a qualitative approach with a literature review to systematically and practically describe the moral values. The findings reveal that the Qur'an and Hadith not only provide normative guidelines for morality but also offer various educational methods, such as exemplification, habituation, advice, storytelling, and experiential learning. This moral education is highly relevant in shaping an Islamic-character generation that is not only intellectually competent but also possesses high moral integrity. A strong moral education can serve as a solution to address various moral and social challenges in the modern era.

Jehadun, Maximus; Ng, Suwandi; Daromes, Fransiskus Eduardus

Dinamika Akuntansi Keuangan dan Perbankan 2024 Faculty of Economic and Business Universitas STIKUBANK

This research aims to analyze the predictor factors that influence taxpayer compliance, which are built within the theory of planned behavior model. The research was conducted on individual taxpayers registered at the Pratama Ruteng Tax Service Office, which is within the working area of the East Nusa Tenggara Regional Office of the Directorate General of Taxes. Data collection was conducted through a survey. Data analysis was performed using regression with the SPSS application. The results indicate that both taxpayer morality and tax justice perception have a positive and significant impact on taxpayer compliance. Conversely, tax complexity has a negative and insignificant effect on taxpayer compliance. These findings imply that taxpayer compliance behavior is greatly determined by the experiences and conditions of the taxpayer, particularly concerning aspects of morality, justice perception, and tax complexity.