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Norma Yunita; Kokom Komariah

Jurnal Pengembangan IPTeks Seni Kuliner, Tata Rias, dan Desain Mode 2026 Akademi Kesejahteraan Sosial Ibu Kartini Semarang

This study analyzes the integration of aesthetics and ethics in cosmetology education and its implications for strengthening the professionalism of cosmetology teachers. Cosmetology is often viewed as an applied field that primarily produces visual beauty through make-up, skin care, hair care, and cosmetic services. However, professional cosmetology practice also involves moral responsibility because it deals directly with the human body, personal identity, safety, comfort, and client trust. This article uses a normative qualitative method with conceptual and philosophical approaches through library research. The analysis is organized through three dimensions of philosophy of science: ontology, epistemology, and axiology. The findings show that, ontologically, cosmetology studies beauty and the human body not merely as physical objects, but as subjects with value, dignity, and diverse meanings. Epistemologically, cosmetology knowledge is constructed through the integration of scientific theory, practical skills, professional experience, sanitation principles, occupational safety, and service standards. Axiologically, cosmetology contains ethical values that guide beauty practices so that they remain honest, safe, responsible, and respectful of human dignity. The integration of aesthetics and ethics strengthens the role of cosmetology teachers as educators, professional models, and character builders in vocational education. Therefore, cosmetology learning should not only emphasize technical competence and visual results, but also internalize ethical awareness, reflective judgment, and responsibility in every stage of professional practice.

Kayla Risti Adzani; Adib Hashif Herliansyah; Zaenul Slam

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

Science and technology (science and technology) has a strategic role in encouraging the progress of the nation, but its development needs to be directed so that it is not separated from moral and humanitarian values. Without a strong ethical foundation, the advancement of science and technology has the potential to cause various social problems, such as inequality of access to technology, misuse of technology, and degradation of human values. In the Indonesian context, Pancasila as the basis of the state and the nation's outlook on life can be used as a paradigm in the development of science and technology that is oriented towards humanity, unity, democracy, and social justice. This research aims to examine the role of Pancasila values in building science and technology ethics in Indonesia. The method used is a qualitative approach with literature study techniques on various academic sources, public policy documents, and relevant laws and regulations. The results of the study show that Pancasila values are able to become an ethical foundation in the development of science and technology, so that technological progress is not only oriented to technical and economic aspects, but also to moral responsibility, social justice, environmental sustainability, and the welfare of society as a whole.

Nurwahidin, Muhammad; Kaulan Karima, Muhammad; Dwi Saputra, Daniel; Windy Sulistiowati, Veronika; Yani, Nofi +4 more

Synergy: Journal of Collaborative Sciences 2026 Yayasan Penelitian dan Pengabdian Masyarakat Sisi Indonesia

The philosophy of science plays a fundamental role in establishing the framework of rationality and morality in scientific knowledge. This article aims to examine the philosophy of science as a reflective foundation that guides the development of science not only toward empirical truth but also toward ethical values and social responsibility. Using a literature review approach, this study analyzes the main concepts of the philosophy of science, including ontology, epistemology, and axiology, as well as their relevance in modern scientific practice. The findings indicate that scientific rationality cannot be separated from the philosophical framework that guides critical and systematic scientific thinking. Furthermore, the philosophy of science serves as a moral guardian of science, ensuring that the application of scientific knowledge remains aligned with humanitarian values and sustainability. This article contributes conceptually by emphasizing the integration of rationality and morality as a normative foundation for the development of science and scientific ethics in the modern era. Therefore, the philosophy of science stands as an essential pillar in maintaining the balance between scientific progress and moral values in human life.

Anita Mariana Parulian

jurnal Riset Rumpun Agama dan Filsafat 2026 Pusat Riset dan Inovasi Nasional

This study examines the integration of hermeneutic learning and systematic theology in science-based discipleship based on the concept of the Kingdom of God. The background of this research is the gap between the theological understanding of the Kingdom of God and the practice of digital discipleship which tends to be pragmatic and lacks a strong doctrinal foundation. This study uses mixed methods with a sequential explanatory design, which combines a survey of 50 respondents from pastors, lecturers, teachers, and students, as well as in-depth interviews to strengthen quantitative findings. The results of the study showed a very positive response to the integration of the values of the Kingdom of God and the use of science and technology in discipleship, especially in the aspects of digital ethics, love, responsibility, and the formation of Christian character. However, the understanding of hermeneutics and systematic theology still needs to be strengthened so that theological depth is not reduced by digital media and rapid technological flows. This research produces an integrative conceptual model of digital discipleship based on the Kingdom of God that combines hermeneutics as the basis for biblical interpretation, systematic theology as a doctrinal framework, and science and technology as a means of contextual and sustainable faith transformation.

Pimpinan Abaik Simamora; Salahuddin Harahap

Jurnal Manajemen dan Pendidikan Agama Islam 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

The axiology of science is a branch of the philosophy of science that examines the values, goals, and orientations of scientific knowledge utilization. This article aims to philosophically analyze the concept of the axiology of science from Western and Islamic perspectives, highlighting their fundamental similarities and differences. This research employs a qualitative method, employing a literature review approach with descriptive-analytical and comparative methods. The results of the study indicate that in the Western philosophical tradition, the axiology of science has developed historically, from the search for the highest good in classical times to the tendency towards value relativism in the modern and postmodern eras, with human rationality as the center of value determination. Meanwhile, the axiology of science in Islam is rooted in monotheism as a metaphysical foundation, with revelation as the primary source of values ​​and reason serving as an interpretive instrument. Despite paradigmatic differences, both traditions affirm that science cannot be separated from moral dimensions and ethical responsibility. This article concludes that dialogue between Western and Islamic axiology is essential for building a scientific paradigm that is not only rational and progressive, but also moral, just, and oriented towards the welfare of humanity.

Putri, Bintang; Winarno, Agung; Subagyo Subagyo

Jurnal Bisnis Kreatif dan Inovatif 2025 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

This article examines the role of axiology as a value dimension in the philosophy of science, which serves to guide science so that it not only produces knowledge but also provides benefits that align with humanitarian, ethical, and sustainable values. This research uses a library study method by reviewing various literature discussing the concept of axiology. The results of the study indicate that science cannot be viewed as a value-free activity, because every stage of the scientific process, from problem selection and method development to data interpretation and application of research results, is constantly influenced by social norms, moral considerations, and certain values. Therefore, axiology plays a crucial role in ensuring that scientific progress prioritizes human welfare and does not have destructive impacts. Furthermore, critical thinking skills are an important element in the application of axiology, as they enable humans to assess and consider the benefits and consequences of science more deeply. This study also emphasizes that scientists have a moral responsibility both internally, such as maintaining academic integrity and scientific objectivity, and externally, namely ensuring that research results are utilized for the common good. Thus, this article highlights the importance of integration between science, ethics, and values ​​as a foundation for developing knowledge that is not only scientifically correct, but also morally good and beneficial for the sustainability of life.

Dimas Wahyu Fahriski; Agung Winarno; Subagyo Subagyo

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The development of artificial intelligence has revolutionized higher education by increasing the efficiency and personalization of learning, but it has also posed a major challenge in the form of a decline in students' critical thinking skills due to their dependence on technology. Therefore, an in-depth philosophical study through the post-positivism, critical theory, and constructivism paradigms is needed to understand its impact on cognitive and epistemological processes. This study aims to analyze how these three paradigms guide the development of critical thinking in the context of AI. It uses a descriptive-analytical method based on secondary data from academic literature such as journals and books that have been critically synthesized. The findings show that post-positivism views AI as a tentative critical realism tool for empirical verification. Critical theory critiques power relations, ideology, and the ethics of technological domination. Constructivism emphasizes the construction of social knowledge through human-centered design that supports creativity and collaboration. The positive impacts of AI include instant feedback and content adaptation, while the negative impacts include social isolation, weak digital literacy, and data privacy. Therefore, the implication is the wise use of AI with the assistance of teaching staff to strengthen reflective analysis, ethical literacy, and paradigm adjustments in accordance with the exact or social sciences to create multidimensional learning in the digital era.

Muhammad Daffa Pratama; Fanisa Putri Anggraini; Sabitah Salwa AlFarras; Hudaidah Hudaidah; Risa Marta Yati

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

This study discusses the progress of science in Andalusia during the rule of the Umayyad Daulah II, which served as an essential bridge between the Islamic world and the West. The purpose of this research is to examine the factors that stimulated scientific advancement, the fields of knowledge that developed, and the intellectual values inherited for modern life. This study employs a qualitative approach with a library research method by analyzing various historical sources, academic journals, and scholarly works related to Islamic civilization in Andalusia. The results show that scientific progress in Andalusia under the Umayyad Daulah II emerged from political stability, social tolerance, religious enthusiasm, and government support for education and research. Knowledge flourished in diverse disciplines such as medicine, astronomy, mathematics, philosophy, art, and architecture. Andalusia became a leading center for education and translation, transmitting Islamic knowledge to Europe and contributing greatly to the rise of the Renaissance. In conclusion, the intellectual achievements of Andalusia demonstrate that the harmony between faith, justice, and openness produces a just and progressive civilization. These scientific and moral values remain relevant for guiding the development of a modern civilization grounded in ethics and humanity.

Mira Salpina; Riska Khodijah; Desmi Satriana

Moral : Jurnal kajian Pendidikan Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Contemporary developments in science, technology, and socio-cultural dynamics have given rise to various new fiqh issues (masailul al-fiqhiyyah al-mu‘ashirah) that were not explicitly discussed in classical Islamic jurisprudence. These contemporary fiqh issues demand contextual ijtihad that is responsive to current realities while remaining grounded in Islamic legal principles. This study aims to analyze contemporary fiqh issues and examine their implications for the moral formation of students in Islamic education. This research employs a qualitative library research approach by analyzing classical fiqh literature, contemporary fiqh studies, and relevant educational theories. The findings indicate that contemporary fiqh issues such as digital ethics, biomedical technology, and socio-economic practices carry significant moral dimensions that directly influence students’ attitudes and behavior. Integrating contemporary fiqh discourse into Islamic education encourages critical thinking, moral reasoning, and ethical awareness among learners. Therefore, contemporary fiqh learning not only functions as a legal reference but also as a strategic instrument for strengthening students’ moral character in accordance with Islamic values. The study implies that Islamic education institutions should contextualize fiqh instruction to address contemporary moral challenges faced by students.

Hapsari, Cecilia Indah; Agung Winarno; Subagyo Subagyo

Jurnal Budi Pekerti Agama Kristen dan Katolik 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

The background of this research stems from the need to reexamine the position of theories of truth in the philosophy of science as a basis for the formation of scientific ethics amid the increasingly complex development of modern science. The concept of truth not only functions as an epistemological guideline in determining the validity of knowledge, but also has a normative dimension that influences the integrity, honesty, and responsibility of scientists in the research process. Based on this, this study aims to analyze various theories of truth, including correspondence, coherence, pragmatism, consensus, performativity, deflationism, and foundationalism, and to explain the relevance of each approach to the formation of scientific ethics. This study uses a literature review method with a descriptive-analytical approach through a systematic search of relevant journals, books, and academic sources, which are then analyzed through thematic synthesis to obtain a comprehensive conceptual understanding. The findings show that each theory of truth has a unique contribution to building scientific ethics. Correspondence emphasizes the importance of empirical verification, coherence emphasizes rational consistency, pragmatism highlights theoretical functionality, consensus places scientific dialogue as the legitimization of knowledge, performativity connects truth with action, the deflationary approach emphasizes clarity of language, and foundationalism provides a stable epistemic foundation. The implications of this research show that the integration of these various theories can form a more robust, holistic, and adaptive framework of scientific ethics to the demands of modern scientific practice. This framework is expected to strengthen an honest, transparent, and accountable scientific culture, while opening opportunities for the development of epistemology-based research ethics guidelines in the future.

Natasya Ika Suryaningsih; Agung Winarno; Subagyo Subagyo

JURNAL RISET MANAJEMEN (JURMA) 2025 Institut Teknologi dan Bisnis (ITB) Semarang

This study is motivated by the rapid development of science and technology, which expands the scope of academic freedom while simultaneously introducing new challenges related to moral responsibility in scholarly practice. Freedom of thought, research, and expression serves as the foundation of intellectual progress; however, without ethical oversight, this freedom risks leading to misuse such as data manipulation, plagiarism, and irresponsible use of emerging technologies. This research aims to conceptually examine the relationship between freedom and responsibility within modern ethics and explore its relevance to contemporary academic practice. The study employs a literature review method that analyzes philosophical works, academic reports, and scientific articles related to academic freedom, research ethics, and technological development. The analysis identifies converging ideas, differing ethical positions, and practical implications arising from the integration of both concepts. The findings indicate that academic freedom can function optimally only when accompanied by moral, professional, and social responsibility. Furthermore, the dynamics of digital technology and modern academic culture demand increasingly complex forms of responsibility, including research transparency, scientific integrity, and awareness of the social impact of knowledge production. This study implies that balancing freedom and responsibility is essential for cultivating an academic environment that upholds integrity and contributes positively to society. 

Muhammad Farij Al-Kahfi; Mahmud Arif; Ridwan Faqih Sihono

Jurnal Budi Pekerti Agama Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The development of modern scientific knowledge, which tends to be secular, has created a dichotomy between religious sciences and general sciences within Islamic education systems. This condition has encouraged the emergence of the idea of the Islamization of knowledge as an effort to restore knowledge to a tawhidic framework. This study aims to examine how the concept of the Islamization of knowledge is represented in Ahmad Tafsir’s book Filsafat Pendidikan Islami. This research employs a qualitative library study using content analysis and a philosophical approach to both the primary text and supporting literature. The findings show that although Ahmad Tafsir does not explicitly use the term “Islamization of knowledge,” the idea is strongly reflected in his construction of epistemology, his concept of the human person, the curriculum, and the educational processes he proposes. At the epistemological level, Tafsir positions revelation as the highest source of value that guides reason and experience, aligning with the principles of the Islamization of knowledge that reject secularist assumptions in the development of knowledge. In the domain of curriculum and educational design, the integration of religious sciences and modern sciences becomes a foundational principle that eliminates the dichotomy of knowledge and emphasizes a tawhidic orientation. The educational process is understood as a space for value internalization, character formation, and moral exemplarity, uniting knowledge with ethics. This study concludes that Ahmad Tafsir’s thought provides an important contribution to the development of an integrative Islamic educational paradigm rooted in tawhid while remaining responsive to the dynamics of modern scientific knowledge.

Chanita Christie

REDOMINATE : Jurnal Teologi dan Pendidikan Agama Kristiani 2025 Sekolah Tinggi Teologia Kerusso Indonesia

With the rampant and rapid development of technology in the digital era, there is a change in character and the development of professional skills in society. Where this affects the ethics and behavior of today's younger generation, this research was conducted out of an urgent need to analyze the impact of Christian Religious Education in balancing technological mastery with a strong moral foundation. The purpose of this study is to understand how Christian religious education can shape students' character, such as honesty, responsibility, and ethics, as well as develop professional skills needed in the digital workplace. This research uses a qualitative methodology with a case study approach, where data is collected through in-depth interviews, observations, and document analysis from several Christian education institutions. How Christian values are integrated into the learning process to shape a better personality, and how students can develop digital skills and soft skills such as leadership and communication, are the main topics of discussion in this research. Christian religious education plays an important role in producing learners who are not only technically competent but also have strong moral integrity. This research is proven to have a positive impact on the transformation of students' personalities and support the development of professional skills relevant to the digital era.

Disca Amalia Prastika; Putri, Ria Julia; Gusti, Kamilia Insani; Maulidya, Aulia; Cantika +2 more

Kajian ini membahas aspek-aspek nilai dalam Islam yang berkaitan dengan pengembangan serta penerapan ilmu pengetahuan, dengan penekanan pada pentingnya maqashid al-syariah sebagai dasar etika dalam ilmu. Tujuan utama dari penelitian ini adalah untuk menjelaskan bahwa ilmu dalam konteks Islam tidak netral dari nilai-nilai, melainkan selalu diarahkan untuk kebaikan bersama, keadilan, dan penghormatan terhadap nilai kemanusiaan. Dengan menggunakan pendekatan kualitatif deskriptif, penelitian ini mengeksplorasi konsep dasar nilai dalam ilmu Islam seperti ibadah, amanah, kerahmatan, dan tanggung jawab etis, serta bagaimana prinsip-prinsip maqasid yang mencakup hifz al-dīn, hifz al-nafs, hifz al-‘aql, hifz al-nasl, dan hifz al-māl diterapkan dalam praktik ilmiah masa kini. Hasil tinjauan menunjukkan bahwa penerapan etika ilmu yang didasarkan pada maqasid dapat menyelaraskan kebebasan berpikir dengan tanggung jawab spiritual, sehingga ilmu dapat menjadi media untuk ibadah dan kebaikan yang universal. Penelitian ini menekankan bahwa mengintegrasikan nilai-nilai dalam Islam ke dalam ilmu pengetahuan merupakan kunci untuk membangun budaya ilmiah yang etis, adil, dan sesuai dengan tantangan era modern.

Rika Noviantini; Hidayati Hidayati

Federalisme : Jurnal Kajian Hukum dan Ilmu Komunikasi 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Doctors play a crucial role in determining the quality of healthcare services and in upholding the right to health as guaranteed by the constitution and international human rights frameworks. Despite this essential role, medical practice continues to encounter significant challenges, including disparities in medical education quality, inadequate competency assessment mechanisms, and limited integration of professional ethics, discipline, and scientific standards within the health legal system. These issues create risks to patient safety and undermine public trust in medical services. This research analyzes the urgency of health law reform to ensure physician competence and proposes an integration model that unites ethics, discipline, and scientific foundations as the core pillars for equitable and welfare-oriented medical professional governance. Using a normative legal research method, this study adopts legislative, conceptual, and comparative approaches. Primary and secondary legal materials are examined qualitatively through doctrinal studies, normative analysis, and comparisons with governance practices of the medical profession in other countries. The study finds that health law reform should prioritize strengthening regulations on competency standards, transparent certification and periodic recertification systems, as well as integrated professional oversight that aligns ethics, discipline, and legal accountability. The proposed integration model serves as a framework to ensure that every physician maintains measurable competence, adheres to professional ethics, and upholds clear legal responsibilities in clinical practice. Reforming health law through such integration is a strategic step to enhance medical service quality, reinforce patient protection, and advance global justice and welfare.

Agus Rustamana; Zidah Fadzilah; Erika Cahaya Safitri; Muhammad Reza Pahlevi; Faza Amania +1 more

Jurnal Insan Pendidikan dan Sosial Humaniora 2025 International Forum of Researchers and Lecturers

Development in Banten Province has created conflict in development due to the dominance of a minimalist modern science approach, which prioritizes economic growth while ignoring environmental carrying capacity and socio-cultural values. As a result, Banten faces a serious environmental crisis, as evidenced by high emissions of air pollutants (PM2.5, SO2) and river water pollution by industrial waste. This study aims to analyze the negative impacts of this disorganized model and propose a comprehensive solution framework. This study formulates the Holistic Development Model (HDM). The HDM is a transformative solution that synergistically integrates three pillars: Modern Science (providing technology and data), the Ecosystem Approach (providing a systemic framework and nature-based solutions), and Local Cultural Values ​​(forming the basis of ethics and social motivation) through a Systematic Literature Review and Conceptual-Case Analysis. The implementation of MPH in case studies such as Integrated Coastal Management and Integrated Agriculture demonstrates that this integration produces high-yielding, equitable, and sustainable systems. In conclusion, MPH is a crucial strategy for Banten to shift from destructive development to equitable, resilient, and locally rooted development, making ecosystem health a key measure of success.

Rizky Umar Hasan; Shofiana Nurul Azkiya; Zeniar Nur Aulia; Fauzan Anis Sahara

Hikmah : Jurnal Studi Pendidikan Agama Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to examine Nurcholish Madjid’s ideas on the reconstruction of pesantren curricula in facing the challenges of modernity. As traditional Islamic educational institutions, pesantren are often criticized for focusing heavily on fiqh and linguistic sciences, while modern society requires the integration of general knowledge, technology, and life skills. Using a qualitative method with a library research approach, data were obtained from Nurcholish Madjid’s Bilik-Bilik Pesantren and related academic literature. The findings highlight three main issues in Cak Nur’s thought: (1) critique of the unbalanced traditional curriculum, (2) the gap between pesantren and the modern world, and (3) the need for reformulating a universal, rational, and inclusive Islamic weltanschauung. These ideas emphasize that pesantren curricula must balance tradition and modernity, strengthen faith and spirituality, while also fostering critical thinking, scientific literacy, and social ethics. The implication of this study suggests that integrative curricula are essential for pesantren to remain relevant in the era of globalization.

Ahmad Haikal; Endad Musaddad

Jurnal Manajemen dan Pendidikan Agama Islam 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Contemporary hadith thought emerged as an attempt to address the challenges of modernity, which demands a more contextual understanding of Islamic teachings. Various new approaches, such as historical-critical, hermeneutics, and the maqasid al-shari'ah (the principles of Islamic jurisprudence), have been developed to connect hadith texts with modern social, political, and scientific realities. This article examines critiques and reflections on contemporary hadith thought through an interdisciplinary approach. The results show that although contemporary approaches make significant contributions to revitalizing the relevance of hadith, they have weaknesses such as potential relativism, deconstruction of hadith authority, and a disconnect with the classical tradition of hadith scholars. Interdisciplinary reflection offers a middle ground by integrating hadith studies with the social sciences, humanities, and sciences, allowing understanding of hadith to continue to develop without losing its normative authority. This article emphasizes the importance of dialogue between classical traditions and modern approaches in maintaining a balance between fidelity to the text and contextual needs. An interdisciplinary approach to hadith studies can bridge these gaps by fostering dialogue between traditional Islamic scholarship and modern academic fields such as social sciences, humanities, and natural sciences. By combining these disciplines, scholars can explore how hadith texts can be interpreted in ways that are both faithful to their original meaning and responsive to contemporary challenges. This integration can help preserve the normative authority of hadith while addressing modern issues such as ethics, politics, and technology. Ultimately, the interdisciplinary approach provides a framework for reconciling the classical and modern understandings of hadith, ensuring that the teachings of Islam remain relevant and authoritative in today’s rapidly changing world.

Sinaga, Rudolf; Frangky Frangky

Systematic Literature Review Journal 2025 International Forum of Researchers and Lecturers

This systematic literature review examines the philosophy of science approaches to user security in distributed devices, such as IoT and Federated Learning. The review was conducted in response to the exponential growth of connected devices and the increasing security threats, including cyberattacks, data breaches, and unauthorized access. As distributed systems become more complex, traditional security approaches, such as cryptography and differential privacy, are often insufficient to address the ethical, philosophical, and contextual challenges that arise in these ecosystems. Distributed devices, especially in IoT and Federated Learning contexts, rely on vast amounts of personal data. This data, often stored or processed in decentralized environments, creates significant risks to user privacy and system integrity. As the number of connected devices grows, security risks multiply, creating challenges in maintaining user trust, privacy, and overall system resilience. Conventional techniques, such as encryption, only focus on technical aspects, often neglecting the deeper philosophical dimensions, such as the nature of knowledge, privacy, and fairness in these systems. These gaps highlight the need for a more nuanced approach that incorporates philosophical perspectives into security frameworks. This study uses a systematic literature review method based on the PICOC (Population, Intervention, Comparison, Outcome, Context) framework to analyze the relevance of epistemology, ontology, and ethics in strengthening system security. By examining the foundational principles of how knowledge is constructed (epistemology), what entities exist in the system (ontology), and the ethical considerations around data and user privacy (ethics), the review provides a comprehensive understanding of how philosophical concepts can be integrated into the design and implementation of security systems in distributed environments. The results reveal that epistemological principles, such as the verification and validation of data sources and models, can significantly improve the reliability and trustworthiness of distributed systems.  

Sairun Simanullang; Fransiska Simanullang

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the influence of auditor experience and professionalism on the ability to detect audit conditions in Public Accounting Firms (KAP) in South Jakarta. The background of this study is based on the important role of auditors in ensuring the integrity of financial statements and preventing financial practices that can harm various parties, including investors, shareholders, and regulators. In an increasingly complex business world, layout practices are increasingly difficult to detect without adequate professional skills. Therefore, factors such as auditor experience and professionalism are crucial in supporting audit quality. This study used a survey method with a questionnaire instrument distributed to auditors working at several KAPs in the study area. The collected data were analyzed using Statistical Package for the Social Sciences (SPSS) software to test the proposed hypotheses. The results showed that auditor experience significantly influenced the ability to detect audit conditions, indicating that the greater the auditor's work experience, the sharper their ability to identify indications of conditions. In addition, auditor professionalism was also proven to have a positive effect on the detection of audit conditions. Aspects such as responsibility, objectivity, competence, and commitment to professional ethics are important foundations for an effective and independent audit process. These findings indicate that integrity, responsibility, and adherence to professional standards are important factors supporting audit effectiveness. This research is expected to serve as a reference for public accounting firms (KAPs) in improving audit quality through competency development, ongoing training, and upholding auditor professional ethics in the workplace. This study also recommends the need for ongoing training to increase auditor sensitivity to increasingly complex conditions.