The accounting profession in the industrial era 4.0 faces significant challenges in maintaining business ethics. In the context of Rural Credit Bank (BPR) Dana Nusantara Tanjungpinang Branch Office, efforts to avoid violations of business ethics are very important. By referring to literature studies and descriptive qualitative interviews, this research method reveals the strategies implemented by BPR Dana Nusantara Tanjungpinang in controlling ethical violations. The research results show that BPR Dana Nusantara Tanjungpinang uses internal audit and data crosscheck as the main strategy to ensure the accuracy of recording financial transactions. In addition, separation of functions and strict supervision of business processes are important steps in maintaining the integrity and honesty of company operations. However, challenges related to employee internet access present obstacles in efforts to prevent ethical violations. However, BPR Dana Nusantara Tanjungpinang continues to strive to use good vendors and implement strict operational procedures. The research results show that BPR Dana Nusantara Tanjungpinang continues to be committed to improving their internal control practices in order to create an ethical business environment and reduce the possibility of ethical violations in the future.

The aim of this research is to analyze and evaluate the work ethics and performance of tellers at Bank XXX, Tanjung Pinang Branch, and their impact on customer satisfaction and loyalty. The research method used is descriptive research with data collection through questionnaires and interviews. The research population includes all tellers and customers of Bank XXX, with a sample of 11 people selected using purposive sampling technique. The results show that the work ethics and performance of Bank XXX tellers are highly rated by customers, with the majority of respondents giving positive evaluations of teller services. Cooperation between tellers and Customer Service is also considered important in providing integrated and comprehensive services to customers. This research provides valuable insights for banking companies in improving services and maintaining customer loyalty.