scholarly journals Etika Profesi Auditor dalam Nilai Budaya Tri Hita Karana

2020 ◽  
Vol 30 (2) ◽  
pp. 474
Author(s):  
Aida Rakhmawati

Researcher tries to describe the ethical values ??of profession and accounting code of ethics of an auditor from the perspective of Tri Hita Karana. Tri Hita Karana used as the paradigm while literature and ethics of profession of auditors as author’s insight, Tri Hita Karana paired with prevailing code of ethics; AAOIFI, AICPA, and IAI. In conclusion, culture is important for character builder and human nature, it makes possibilities to open communication across religious and culture, creating cooperative communities, empowering people, eliminating gap between races and groups, and change the perception material things as the sole purpose of working. Keywords: Ethics; Auditor; Tri Hita Karana.

Author(s):  
Christine M. Korsgaard

The Greek telos means final purpose; a teleological ethical theory explains and justifies ethical values by reference to some final purpose or good. Two different types of ethical theory have been called teleological, however. Ancient Greek theories are ‘teleological’ because they identify virtue with the perfection of human nature. Modern utilitarianism is ‘teleological’ because it defines right conduct as that which promotes the best consequences.


2011 ◽  
Vol 1 (1) ◽  
pp. 25-35
Author(s):  
Anne Gerdes

This article makes no argument against progress but stresses the importance of making it with foresight. The connection between biotechnology, treatment, and enhancement is discussed, stating the need for regulation. Next, the ideas of transhumanism are presented as a framework for an examination of our human condition and it is illustrated that cyborgs will possibly develop other values than Homo sapiens. Thus, the second part of the article discusses what it means to be an ethical being from the perspective of Francis Fukuyama’s ideas of the importance of human nature to our humanity, and further elaborated on by bringing attention to the significance of the vulnerability to moral reasoning. Furthermore, the article suggests a near connection between embodiment and morality. In the light of this assumption, one can ask about ethical values and democratic cohesion in a world with sub-cultures of cyborgs. Thus, John Rawls’ theory of justice is introduced as a framework for reflections about inter-human costs of a posthuman condition. It is concluded that science need democratic regulation, in order to avoid technocratic decision processes, and guidelines for a regulatory body is given.


Author(s):  
Karl Pajo ◽  
Peter McGhee

ABSTRACTThis paper reports the results of a survey investigating the institutionalisation of business ethics among New Zealand's top 200 organisations. A majority of the respondents indicated that steps were being taken by their organisation to incorporate ethical values into daily operations. However, fewer than a quarter of those surveyed indicated that resources were being set aside to accomplish the objective. The most popular tech-nique for institutionalising ethics was the development of a code of ethics. Training in ethics, ethics officers, and ethics committees were not in common use amongst the companies surveyed. Furthermore, very few organisations indicated that ethical behaviour was specifically rewarded. In contrast, a clear majority indicated that they punished unethical actions and made use of disciplinary processes to regulate employee behaviour. Follow-up interviews with a sample of managers from the organisations surveyed high-lighted a preference for the use of informal processes for the institutionalisation of business ethics.


2009 ◽  
Vol 8 (2) ◽  
pp. 1-8
Author(s):  
Anitha H.S ◽  
Kavitha S.

Ethics is a pedestal for any business to get good name and fame to endure for a long period in the competitive market. Code of ethics differs from one business to another, depending upon nature of the business. But for every business it is crucial and indispensable to follow ethical measures in its day to day business to enhance corporate ethical values to uplift or to promote ethical standards in an organization by bringing professional ethics and responsibilities among human resource of the company. Nowadays all the companies have made it mandatory to educate about ethics. Beyond that, they have started to practice it. As soon as an employee gets inducted to the company, a copy of the code of conduct will be given to him to understand the ethical values of the company and to follow it up.  


Jurnal Akta ◽  
2020 ◽  
Vol 7 (4) ◽  
pp. 343
Author(s):  
Haingo Rabanirajona

One of the important professions in society is notary. This profession is a special profession because it is a public official in carrying out its duties which is bound by juridical norms and professional code of ethics. The notary code of ethics becomes a moral principle determined by the Indonesian Notary Association (INI) which is the basis for organizing or regulating the notary professional code of ethics in relation to many parties, which of course must be obeyed or obeyed by every member who is bound or binds himself/herself in the association (organization) that. The consequences as a member of this profession must be understood by a notary, because sourced from here, the dignity of the profession can be maintained. The position of the Notary which is urgent in human life makes the process of someone who wants to become an expert notary public important. Therefore, in notarial education, notary ethics should also be considered. So in this case it is emphasized that a professional education without education on responsibility and professional ethics is not complete. In the field of law, technical skills that ignore aspects relating to the responsibilities entrusted to him and his profession in general, as well as ethical values and measurements that must serve as guidelines in carrying out his profession.


Idei ◽  
2020 ◽  
pp. 78-85
Author(s):  
Міхал Гановський

The article is focused on human nature from view of ethical and Christian consequences resulting from bioethical research in the field of transhumanism. The aim is to examine impact of these researches on human nature within Christian dogmatics which may be threatened by transhumanism. Knowledge, which such researches bring to us, is unambiguously enriching and contributive. However, the value of knowledge should not be a justification of devaluation of religious and ethical values. After all, the getting to know is only one of many ways of man development.


2003 ◽  
Vol 9 (1) ◽  
pp. 52-65 ◽  
Author(s):  
Karl Pajo ◽  
Peter McGhee

ABSTRACTThis paper reports the results of a survey investigating the institutionalisation of business ethics among New Zealand's top 200 organisations. A majority of the respondents indicated that steps were being taken by their organisation to incorporate ethical values into daily operations. However, fewer than a quarter of those surveyed indicated that resources were being set aside to accomplish the objective. The most popular tech-nique for institutionalising ethics was the development of a code of ethics. Training in ethics, ethics officers, and ethics committees were not in common use amongst the companies surveyed. Furthermore, very few organisations indicated that ethical behaviour was specifically rewarded. In contrast, a clear majority indicated that they punished unethical actions and made use of disciplinary processes to regulate employee behaviour. Follow-up interviews with a sample of managers from the organisations surveyed high-lighted a preference for the use of informal processes for the institutionalisation of business ethics.


2013 ◽  
Vol 8 (2) ◽  
Author(s):  
Oki Dermawan

<p>Tulisan ini bertujuan untuk mengajarkan agama menggunakan nilai-nilai etika dengan contoh dari keluarga, sekolah dan masyarakat melalui  praktek ibadah, seperti puasa bersama, membaca dan memahami kitab suci Al-Qur’an. Dalam bahasan ini digunakan metode pustaka dengan menggunakan deskripsi analisis. Puasa akan menyebabkan orang untuk memiliki prinsip yang kuat, kesabaran, dan keikhlasan tidak menyerah dan memiliki solidaritas dan saling mencintai.  Ketika nilai dari sifat manusia kembali, maka nilai kesetaraan dan solidaritas akan mewarnai hari- hari siswa, puasa memiliki dimensi horizontal dengan kehidupan sosial yang kuat seperti amal, disajikan makanan anak-anak yatim, menjadi sabar ketika mendapat cobaan. Setelah bulan Ramadan, siswa diajarkan kegiatan Sunah puasa bersama dua kali seminggu yaitu Senin-Kamis. Ide Sunah puasa adalah menjadi pengaruh yang sangat efektif pada pembentukan karakter siswa.</p><p> <strong>kata kunci: pendidikan karakter, puasa</strong></p><div class="Section1"><p align="center"><em>A</em><em>b</em><em>s</em><em>tr</em><em>a</em><em>ct</em></p><p> </p><p><em>S</em><em>TUDENTS’ CHARACTER EDUCATION TROUGH  THE FASTING. This study examine how the way to teach a religion using ethical values by example from the family,  school and community through the practice of worship, such as fasting together, reading and understanding the Qur’an. In the discussion, this study uses library</em></p></div><p><strong><br clear="all" /></strong></p><p> </p><p><em>r</em><em>isearch throught  analytical descriptive approach. Fasting will </em><em>c</em><em>a</em><em>use </em><em>peop</em><em>le </em><em>t</em><em>o have strong principles, patience, and sincerity does not give up and have the solidarity and love each other. The result of this study show that the fasting is able to return, so at thet time. When the value of human nature came back, then the value of equality and solidarity will color the days of the student, fasting has a horizontal dimension with a strong social life such as charity, served meals the orphans, be  patient in accepting the  problem.  After  Ramadanin,  students are taught the activities of Sunnah  fasting together twice a week on Monday-Thursday. The idea of Sunnah  fasting is to be very effective influence on the formation of student character.</em></p><p><strong><em>Keywords</em></strong><em>: </em><em>c</em><em>h</em><em>a</em><em>r</em><em>a</em><em>c</em><em>t</em><em>er education, </em><em>f</em><em>as</em><em>ti</em><em>n</em><em>g</em></p><p><strong><br /></strong></p>


2019 ◽  
Vol 8 (4) ◽  
pp. 5381-5385

Notaries do not receive salary from Government, however, they have a right to charge fees to their service users. In fact, a Notary also has rules in stipulating the honorarium he can receive, both in the form of a law for a maximum honorarium and in the form of a Notary Code of Ethics for a minimum honorarium. Even though the regulation already exists, its implementation is not as expected, especially regarding the minimum honorarium. The violation of the minimum honorarium can occur because of the declining quality of ethics held by Notaries in Indonesia. This happens as if the personal ethics and ethics owned by the Notaries do not work well, then all the rules made by both the law and the Notary Organization will always have a gap so that they can be broken by the Notaries themselves. This study aims to obtain ideal conditions in terms of a Code of Ethics, supervision, sanctions, and ethics with the role of INI as the Notary Organization. The study uses social legal research methods which examine the problem in an interdisciplinary manner, especially with regard to ethical values in the notary professional code of ethics with the reality of Notaries’ behavior in determining notary services in making a deed. The result of this study reveals that the violation of the notary minimum honorarium that occurred so far is caused by not only the unclear notary Code of Ethics in determining arrangements regarding the Notaries’ minimum honorarium, but there are things that further determine the violation of the Notaries’ minimum honorarium, namely personal ethics owned by a Public Notary. Therefore, INI as the Notary Organization must have an active role in creating ideal conditions for the Notaries, so that the violation will not be repeated. This ideal condition can be realized by balancing the rules in the form of Notaries Code of Ethics, supervision, sanctions and personal ethics that can be developed by a Notary organization.


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