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Vitro Fertilization (IVF) technology is a biotechnological innovation that helps infertile couples conceive. However, the application of this technology has raised ethical debates regarding the nature of life, human dignity, and the moral boundaries of artificial reproduction. This article aims to examine the practice of IVF through an ethical deontology perspective, a moral approach that emphasizes obligations, principles, and respect for human beings as ends, not means. The research method used is a literature review with a descriptive-analytical approach to bioethics and moral philosophy literature. The results of the study indicate that based on deontological ethics, the application of IVF can be considered moral if it respects human dignity, does not treat embryos as mere objects, and is carried out with intentions that are in accordance with human moral obligations.

Ethics in face-to-face discussion learning for accounting students finds new challenges when AI has been widely used. This study aims to determine the dimensions of legality, ethics, and behavior of AI use in accounting students' discussions. This study is exploratory descriptive. Primary data were collected through interview methods. Secondary data was obtained through a literature study. Respondents were 3rd-semester students of the accounting study program who had not taken the Professional Ethics course. The findings from the legal aspect show that there is a legal vacuum related to the results of AI's work. Therefore, the results of AI's work are owned by users who download it and agree to the terms and conditions that apply to the AI ​​installed on their devices. In this regard, we recommend the implementation of the Work Made For Hire Doctrine. The Ethics Aspect is still related to the legal vacuum aspect, so students need rules or initial agreements in using AI in face-to-face discussion activities. The result strengthens the evidence of deontological ethics in Accounting students. The benefits of using AI from the results of this study are to increase class activity, so that lecturers are expected to elaborate on the use of AI in their lecture methods. Another positive side of using AI is because the answers are too broad and often inconsistent, this condition triggers students’ critical thinking. On the other hand, students generally use AI to save time. Therefore, it is recommended that accounting student lecturers provide a different perspective on the importance of studying lecture material, and emphasize the assessment of each individual based on the process, not on the result.

Abstract: This article discusses two main ethical approaches, namely deontological and teleological in the context of modern pastoral counseling practice. Through conceptual and comparative analysis, this article explores how these two approaches are applied in the moral decisions faced by pastoral counselors when accompanying congregations. This study aims to provide in-depth understanding for pastoral counselors to be able to make ethical decisions that are not only in accordance with moral principles, but also pastorally relevant Keywords: deontological ethics, teleological ethics, pastoral counseling, morality, pastoral theology.