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Integrity is a fundamental value in realizing clean, transparent, and accountable public sector governance. Various integrity assessment instruments have been implemented in the public sector in Indonesia, such as the Integrity Assessment Survey (SPI) by the Corruption Eradication Commission (KPK), the Integrity Zone (ZI) by the Ministry of Administrative and Bureaucratic Reform (PANRB), and IntoSAINT developed by INTOSAI. However, all three still have limitations. This study aims to analyze the strengths and weaknesses of these three instruments and develop an alternative assessment tool, the Integrity Assessment Tool (IAT), which can be an alternative choice to the integrity assessment model in Indonesia. This study uses a qualitative descriptive approach through literature studies and analysis of integrity policy documents, with a theoretical foundation of the OECD Integrity Framework and the Anti-Bribery Management System (SNI ISO 37001). The results show that the Integrity Assessment Tool is able to assess organizational integrity comprehensively and objectively through four main dimensions: history, performance, potential, and perception. This approach integrates quantitative, qualitative, and psychometric aspects to produce a more accurate and sustainable picture of the integrity position of public sector organizations. Theoretically, this research enriches the study of public sector integrity management, while practically, it provides guidance for government agencies in building a measurable, systematic, and sustainable integrity evaluation system as a basis for establishing a national model for integrity assessment.

This research aims to examine the influence of professional ethics on the improvement of public accountants’ integrity in Indonesia. Professional ethics is a crucial element in maintaining the quality and credibility of audited financial statements. The study employs a quantitative descriptive approach, with data collected through questionnaires distributed to public accountants across various Public Accounting Firms (KAP) in Indonesia. Data analysis was conducted using simple linear regression. The results reveal that professional ethics—including principles such as integrity, objectivity, competence, confidentiality, and professional behavior—have a significant effect on the integrity of public accountants. A determination coefficient of 57.4% indicates that more than half of the variation in integrity can be explained by the application of professional ethics. These findings emphasize the critical role of ethical practices in strengthening public trust and supporting the stability of the national financial system. This study contributes to the development of ethical oversight and professional conduct standards for public accountants in Indonesia.

This study aims to test and analyze the effect of Institutional Ownership, Managerial Ownership, Audit Committee and Leverage on Financial Statement Integrity in Food and Beverages Sector Manufacturing Companies on the Indonesia Stock Exchange for the 2021-2023 Period. The data used in this research is secondary data in the form of financial reports and annual reports of food and beverage sub-sector companies listed on the IDX from 2021-2023. The population in this study amounted to 20 company reports, with the sample determined through purposive sampling technique, and obtained a research sample of 18 companies. The analysis method used in this research is multiple linear regression using SPSS software version 25. The test results show that managerial ownership, audit committee have a positive influence on the integrity of financial statements, while institutional ownership and leverage have no influence on the integrity of financial statements.

  The alleged sexual harassment case at Pancasila University highlights the importance of implementing ethical values ​​in the academic environment. This study aims to analyze ethical violations that occur, especially in the context of sexual harassment, using ethical theories such as deontology, utilitarianism, and justice theory. The results of the analysis indicate that these violations not only harm the victims individually, but also threaten the integrity, reputation, and trust of the academic community in the institution. The findings also indicate weaknesses in university policies and procedures in handling this case effectively. Therefore, it is necessary to update ethics policies, increase awareness through training, and a transparent and justice-oriented reporting system. With these steps, the university is expected to create a safe, fair, and moral environment for all members of the academic community.  

Abstract, The research was conducted to determine: 1. To determine the effect of Auditor Integrity partially on the Quality of Audit Results at the Inspectorate Office of Gorontalo Regency. 2. To determine the effect of Auditor Independence partially on the Quality of Audit Results at the Inspectorate Office of Gorontalo Regency. 3. To determine the effect of Auditor Ethics partially on the Quality of Audit Results at the Inspectorate Office of Gorontalo Regency, 4. To determine the effect of Auditor Integrity, Auditor Independence, Auditor Ethics simultaneously on the Quality of Audit Results at the Inspectorate Office of Gorontalo Regency. The subjects of this study were auditors working at the Inspectorate Office of Gorontalo Regency. The data collection method in this study used a questionnaire. This test was carried out using SPSS 21 and using the Method of Successive Interval (MSI). The data analysis techniques used to test the hypothesis were simple regression analysis and multiple regression analysis. Based on the results of the study, it can be concluded that the variables of Integrity, Independence, and Auditor Ethics have a positive and significant influence on the quality of Internal Audit at the Inspectorate Office of Gorontalo Regency, both partially and simultaneously.

In a change towards what is desired, change management is needed to provide stimulus and also a supervisory and control function in each change process. In this case study, KPP PMB succeeded in carrying out development and obtaining the ZIWBK predicate through three change management implementation processes. The first stage, namely Re-freezing, at this stage it is hoped that all stakeholders will be aware of the need for change, on the basis of which they are required to form an organizational structure to make changes along with the work program that will be delivered. The second stage is the change stage, this stage changes begin to be carried out by executing all the work programs that have been created, socialization from change agents is very necessary to communicate the goals and regulations changed by the organization as well as the commitment of all employees in making changes in behavior, mindset and culture . Changes that have been successfully implemented must be maintained according to documented standards and also carried out regular evaluations in accordance with the aim of the last stage, namely refreezing.

This study examines the implementation of village governance through the Zona Integritas Desa (ZiDes) approach in Mata Wawatu Village, Moramo Utara District, South Konawe Regency. The ZiDes program aims to enhance transparency, accountability, and community participation in village governance, as well as to reduce the potential for mismanagement of village funds. This research employs a qualitative descriptive method, which includes literature review, in-depth interviews with village officials and community members, field observations, and documentation analysis. The findings indicate that the implementation of ZiDes has successfully improved village governance through increased transparency, strengthened accountability, and more active community participation. However, challenges remain in terms of human resource capacity and raising community awareness.

Penyegaran dalam profesi notaris adalah upaya meningkatkan kembali pengetahuan dan keterampilan melalui kursus singkat setelah keberhasilan sebelumnya. Profesi notaris di Indonesia memerlukan serangkaian langkah, termasuk menyelesaikan pendidikan sarjana hukum, magister kenotariatan, magang selama 24 bulan, dan lulus ujian notaris yang ditentukan oleh otoritas hukum. Magang bersama dilakukan setiap enam bulan pada periode tertentu dan dapat memperpanjang durasi keseluruhan magang jika ada hambatan. Setelah itu, calon notaris harus mengumpulkan 18 poin dari kegiatan yang diselenggarakan oleh Ikatan Notaris Indonesia (INI) sebelum mengikuti Ujian Kode Etik Notaris (UKEN). Pelaksanaan UKEN dilakukan dua kali setahun. Kode etik notaris mencakup prinsip-prinsip seperti kemandirian, kerahasiaan, kompetensi, integritas, tanggung jawab sosial, pelayanan yang adil, dan penghindaran konflik kepentingan. Sebelum menjalankan tugas, notaris harus mengucapkan sumpah di hadapan Menteri Hukum dan HAM. Proses ini, dari pendidikan hingga pengangkatan, memakan waktu sekitar 9-13 tahun, dengan syarat-syarat yang ditetapkan oleh undang-undang.

Studi ini bertujuan untuk menganalisis perilaku konsumen terhadap publik figure dengan menggunakan pendekatan teori konsumsi Islam. Konsumsi menurut Islam merupakan konsumsi yang tidak hanya untuk memenuhi kebutuhan serta keinginan seseorang saja akan tetapi juga diniatkan untuk beribadah kepada Allah SWT dengan cara mengkonsumsi sesuatu yang telah ditentukan oleh ajaran Islam. Dalam konteks ini, kami memfokuskan pada kelompok kelas A jurusan Pengembangan Masyarakat Islam semester 4 sebagai studi kasus. Dengan menggunakan kerangka teoritis yang relevan, kami mengeksplorasi bagaimana nilai-nilai, norma-norma, dan prinsip-prinsip konsumsi Islam mempengaruhi perilaku konsumen terhadap publik figure. Metode penelitian kualitatif digunakan untuk mengumpulkan data melalui wawancara dan observasi terhadap Mahasiswi kelas A Pengembangan Masyarakat Islam semester 4. Hasil penelitian menunjukkan bahwa faktor-faktor seperti integritas, kejujuran, dan konsistensi dengan nilai-nilai Islam memainkan peran penting dalam menentukan sikap dan perilaku konsumen terhadap publik figur di kalangan kelas A Pengembangan Masyarakat Islam semester 4. Mahasiswi pengembangan Masyarakat Islam mengikuti perkembangan produk trend fashion tapi masih mengikuti aturan-aturan syari’at dalam memilih trend fashion sesuai aturan syari’at. Namun, dalam hal mengikuti perkembang trend fashion yang selalu berubah-ubah menyebabkan perubahan kebutuhan menjadi keinginan sesaat. Kemudian menimbulkan pola konsumsitif pada mahasiswi Pengembangan Masyarakat Islam khususnya pada kelas A semester 4.  

This study aims to determine the effect of Accountability, Professionalism, and Auditor Integrity on Auditor Quality. Previous research or relevant research serves to strengthen the theory and penomena of relationships or influences between variables. This article reviews the factors that affect Auditor quality, namely Auditor Accountability, Auditor Professionalism, and Auditor Integrity a study of tax accounting literature. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are:  1) Auditor Accountability affects Auditor Quality 2) Auditor Professionalism, and 3) Auditor Integrity have an effect on Auditor quality; and have an effect on Audit Quality.

Studi ini mengkaji bagaimana PT Kereta Api Indonesia (Persero) diterapkan prinsip GCG sebagai contoh perusahaan BUMN yang menunjukkan kualitas pemerintahan yang baik di Indonesia. satu perusahaan di Indonesia yang melayani penumpang dan barang. Penelitian ini dilakukan dengan pendekatan deskriptif dan kualitatif. Data dikumpulkan melalui observasi, dan studi literatur dan dokumentasi. Dari penelitian yang dilakukan, peneliti menemukan atau dapat menyimpulkan hasil dari penelitian yang dilakukan yatu Implementasi Good Corporate Governance (GCG) pada PT Kereta Api Indonesia (PT KAI) menciptakan dasar yang kokoh untuk tata kelola perusahaan yang baik, menjaga integritas, dan meningkatkan kinerja organisasi.

This study aims to analyze the effectiveness of the Village Integrity Zone Development Approach (ZiDes) in improving village financial governance in Cialam Jaya Village, Konda District, South Konawe Regency. The ZiDes approach is an effort to strengthen transparency, accountability and public participation in financial management. The research method uses surveys, interviews and document analysis to measure the impact of ZiDes implementation on village financial governance. The results of the study show that the ZiDes Approach has succeeded in increasing transparency in presenting village financial information. The village community and village officials are actively involved in the decision-making process related to the village budget

Penelitian ini berjudul Analisis Faktor-Faktor Yang Mempengaruhi Tingkat Kepercayaan Muzakki Membayar Zakat Fitrah Melalui Lembaga Pengelola Zakat (Studi Kasus Di Desa Tanah Garo Kec. Muara Tabir, Kab. Tebo, Prov. Jambi). Tujuan dari penelitian ini adalah: 1) Untuk menjelaskan tata cara pembayaran zakat fitrah pada masyarakat Desa Tanah Garo Kec. Muara Tabir, Kab. Tebo, Prov. Jambi. 2) Untuk menjelaskan tingkat kepercayaan masyarakat Desa Tanah Garo terhadap lembaga pengelola zakat dalam mengelola zakat fitrah. 3) Untuk menjelaskan faktor-faktor yang mempengaruhi tingkat kepercayaan masyarakat membayar zakat fitrah melalui Lembaga Pengelola Zakat. Metodelogi penelitian yang digunakan oleh peneliti adalah dengan pendekatan kualitatif deskriptif, teknik pengumpulan data yang digunakan dalam penelitian ini adalah obsevasi wawancara dan dokumentasi. Hasil penelitian ini adalah: 1) Dalam proses pengelolaan zakat fitrah di Desa Tanah Garo, pengelola zakat fitrah menerima zakat fitrah dari masyarakat, lalu pengelola zakat fitrah mengelola zakat fitrah tersebut, setelah itu melakukan mengalokasikan hasil pengelolaan zakat fitrah untuk 8 asnaf yang berhak menerima zakat fitrah. Setelah tahap penerimaan zakat fitrah terakomodasi, maka tahap selanjutnya adalah tahap pengelolaan dan pengalokasian zakat fitrah yang disalurkan secara langsung pada 5 asnaf yang ada di Desa Tanah Garo yang diterima dan disalurkan pada akhir Ramadhan. 2) Tingkat kepercayaan masyarakt Desa Tanah Garo terhadap lembaga amil zakat di Desa Tanah Garo cukup tinggi. Tingkat kepercayaan masyarakat tersebut diukur dari 4 aspek kepercayaan yaitu, 1) Kinerja sesuai dengan harapan. 2) Kepercayaan telah mengerjakan sesuai dengan standar. 3) Kepercayaan bahwa pelayanannya konsisten. 4) Kepercayaan lembaga bertahan lama. 3) Ada 3 faktor yang mempengaruhi kepercayaan muzakki di Desa Tanah Garo untuk menyalurkan zakat fitrah melalui amil zakat yaitu faktor kemampuan, kebaikan hati dan integritas. 1) Faktor kemampuan atau ability dari lembaga amil zakat berpengaruh terhadap kepercayaan masyarakat untuk membayar zakat melalui amil zakat di Desa Tanah Garo yang diukur dari 4 aspek kemampuan yaitu, kompetensi, pengalaman, pengesahan institusional, dan kemampuan dalam ilmu pengetahuan. 2) Faktor kebaikan hati atau Benevolence dari lembaga amil zakat berpengaruh terhadap kepercayaan masyarakat untuk membayar zakat melalui amil zakat di Desa Tanah Garo yang diukur dari 4 aspek kebaikan hati yaitu, perhatian, empati, keyakinan dan daya terima. 3) Faktor integritas dari lembaga amil zakat berpengaruh terhadap kepercayaan masyarakat untuk membayar zakat melalui amil zakat di Desa Tanah Garo yang diukur dari 4 aspek integritas yaitu, kewajaran (fairness), pemenuhan (fulfillment), keterus-terangan (honestly), dan kehandalan (reliability). Kata Kunci: Kepercayaan, Lembaga Pengelola Zakat, Zakat Fitrah, Desa Tanah Garo

Outbond training ini diikuti oleh 91 peserta yakni karyawan PT Capella Medan.  Kita telah melalui Pandemi yang telah berlangsung hingga 3 tahun, dimana Hubungan antar divisi / unit yang semakin renggang sehingga Komunikasi yang semakin jauh karena dilaksanakannya pertemuan online, Kolaborasi yang tidak maksimal dan tidak menyeluruh akibatnya masih banyak Banyak divisi yang belum bisa proaktif secara optimal dalam bekerja. Dengan demikian kinerja menurun sehingga perlu ada perbaikan dengan melaksanakan  Outbond Training  agar tiap unit /divisi dapat membaur dan melebur Kembali menjadi lebih kompak dan harmonis.  Komunikasi menjadi lebih terjalin Kembali serta mesra dan harmonis sehingga kinerja semakin meningkat.. Mengoptimalkan peran serta kayawan dalam hal bekerja secara proaktif dimana dituntt bisa berubah dalam setiap kondisi, punya integritas dan inisiatif, bersinergi satu dengan yang lain serta memiliki sense of belonging yang tinggi dan akhirnya bisa menyatakannya dalam ACTION.

The formulation of the problem in this study is whether Integrity and Discipline have a positive and significant relationship to employee performance at the Secretariat Office of the Regional People's Representative Council (DPRD) of Sibolga City. This study aims to determine the relationship between integrity and discipline on employee performance at the Secretariat Office of the Regional People's Representative Council (DPRD) in Sibolga City. The sample in this study were all employees of the Secretariat of the Regional People's Representative Council (DPRD) of Sibolga City, totaling 39 (thirty nine) people. The type of research used in this research is the survey method, which is the method used to obtain data from certain natural places and the research collects data through observation, distribution of questionnaire documentation and interviews. The data analysis technique in this study is Multiple Linear Regression. The results of the regression analysis with the equation Y = 2.666 + 0.526 X1 + 0.397X2, it can be explained that a constant of 2.666 means that if Integrity (variable X1) and Discipline (variable X2) = 0, then the Performance variable Y = 2.666 and if Integrity (variable X1) and Discipline (variable X2) = 1, then performance (variable Y) = 3.589. From the F test (Simultaneous) or Ftest, Fcount is 21.941 > Ftable 3.259. Therefore Fcount 21.941 > Ftable 3.259, meaning that there is a significant influence between integrity and discipline on performance. So it can be concluded that integrity and significant influence on performance at the Secretariat Office of the Regional People's Representative Council (DPRD) of Sibolga City. Then the results of the F test, the hypothesis that the author examined from this study can be declared accepted. The results of this study indicate: Integrity partially has a positive and significant effect on employee performance; Discipline partially has a positive and significant effect on Employee Performance; Integrity and Discipline partially have a positive and significant effect on Employee Performance

This study aims to determine the effect of integrity, competence, and work discipline on the performance of employees of the Kantor Pengawasan Dan Pelayanan Bea Dan Cukai (KPPBC)Tipe Madya Pabean Tanjung Emas Semarang. The research population included all employees of the Office KPPBC Type Madya Tanjung Emas Semarang, totaling 205 people and 67 people were taken as a sample. The analysis technique uses multiple linear regression statistical methods. The results showed: Integrity, Competence, and Work Discipline simultaneously have a significant effect on Employee Performance. Partially, integrity has a significant positive effect on employee performance, competence has a significant positive effect on employee performance and work discipline has a significant positive effect on employee performance.

Ethics in the banking industry plays a crucial role in maintaining integrity and public trust. This study aims to explore the role of ethics in preventing violations that could damage the stability of the financial system and the reputation of banks. Using a qualitative approach, this research employs case studies and literature reviews to analyze various cases of ethical violations in the Indonesian banking industry. The findings reveal that strong professional ethics can reduce the risk of fraud and moral hazard among bankers. However, challenges such as weak oversight and profit pressures remain significant factors influencing ethical breaches. Implementing sound corporate governance principles, enhancing ethics education, and tighter regulatory oversight are considered essential to strengthening banking ethics. This study concludes that by reinforcing commitment to ethics, the banking industry can increase public trust and support sustainable economic growth.

Penelitian ini bertujuan untuk mengetahui dan memberikan bukti empiris mengenai pengaruh size, kepemilikan institusional, komisaris indepennden dan kualitas audit terhadap integritas laporan keuangan. Populasi pada penelitian ini adalah perusahaan consumer-non cylicals di sub sektor food and beverage yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2021. Penelitian ini menggunakan data sekunder yang diperoleh dari website Bursa Efek Indonesia dan beberapa website perusahaan consumer-non cylicals sub sektor food and beverage selama periode 2017-2021. Teknik pemilihan sampel yang digunakan adalah metode purposive sampling Berdasarkan metode purposive sampling, total sampel penelitian ini adalah 125 data observasi. Jenis penelitian ini adalah metode kuantitatif dengan pendekatan asosiatif. Teknik analisis data dalam penelitian ini menggunakan regresi data panel. Hasil penelitian berdasarkan Eviews 9 ini menunjukkan bahwa size, kepemilikan institusional, komisaris independen dan kualitas audit berpengaruh simultan terhadap integritas laporan keuangan. Secara parsial, size berpengaruh terhadap integritas laporan keuangan, sedangkan kepemilikan institusional, komisaris independen dan kualitas audit tidak berpengaruh terhadap integritas laporan keuangan..

This study aims to determine the effect of managerial ownership, ownership, independent board of directors, audit committee, and leverage on the integrity of financial statements on mining companies listed on the Indonesia Stock Exchange in 2012 -2016. The population used in this research is mining companies listed on the Indonesia Stock Exchange 2012 -2016 period. The samplingtechnique used was purposive sampling.The number of samples is 155 companies. The analysis method used is multiple linier regression analysis. The result of this research are : managerial ownership and institutional ownership have a positive effect on the integrity of financial statements. Independent commissioners and audit committees have no effect on the integrity of financial statements. Leverage has a negative effect on the integrity of financial statements.

This study examines the factors that affect the quality of audits at the existing KAP offices in the city of Semarang. This research was conducted in seven offices of KAP located in Semarang city by using auditor's analysis unit working in KAP office.The sampling method using Convenience sampling. The relationship or influence between variables is explained by using multiple linier regression analysis method and hypothesis test (t test). The results showed that the competence variables have a positive and significant impact on audit quality. The independence variable has a positive and significant influence on audit quality. The ethical variable of the auditor has a positive and significant influence on audit quality. The auditor experience variable has a positive and significant influence on audit quality. Professional skepticism audit variables have a positive and significant impact on audit quality,. The auditor's objectivity variable has a positive and significant influence on audit quality,. The auditor's integrity variable has a positive and significant influence on audit quality.  Keywords:  competence, independence, auditor ethics, auditor experience, professional skepticism of auditors, auditor objectivity, auditor integrity and audit quality.