Coda

This brief concluding chapter argues that Buddhist ethics constitutes a distinctive voice in ethical theory. While Buddhist ethical thought is distinct in both form and content from any of the major Western metaethical systems, it is supplementary to, rather than inconsistent with them. Buddhist ethics encourages us to look at the subjective, phenomenological side of ethics, and to foreground ethical perception and experience in our account of moral cultivation, as opposed to actions, rules, and consequences. By examining Buddhist ethical theory in conjunction with Western ethical theory, we can discover new questions that make our ethical debate richer than before.

PENGARUH PERSEPSI ETIS DAN RELIGIUSITAS TERHADAP NIAT UMKM MELAKUKAN PINJAMAN ONLINE PADA MASA COVID-19

The high of the online loan platforms growth is a solution for MSME to raising fund during the Covid-19 pandemic. However, online loans are known have unethical business process and violate religious value. This study was conducted to capture whether a person’s ethical and religious perceptions can reduce the intention to make an online loan. This study uses questionnaires to collect data and snowball sampling method to get sample. This study uses multiple regression analysis to analize the data. This study found two results. First, ethical perceptions can reduce the intention to make online loans. Second, religiousity has no effect on intention to make online loans. The implication of this research is that borrowers use their ethical perception to reduce ther intention to make online loans rather than their religious values. Therefore, online loans platforms should increase ethical value in their business processes by not charging too high interest and more humane collection process.

Gauging the ethical sensitivity of accounting students: the effect of money attitudes

Purpose This paper aims to examine the attitude of accounting students towards money and their ethical perceptions, and ascertains whether ethical perception of students could be influenced by their attitudes towards money. Design/methodology/approach A survey method of research was adopted, and a set of questionnaires based on the money ethic scale (MES) and existing ethical scenarios was administered to the target respondents. The MES was subjected to an exploratory factor analysis to examine its dimensionality and, by means of a cluster analysis, the respondents were classified based on similarities in attitude towards money. The relationship between attitude towards money and ethical perception was ascertained by means of a multivariate analysis of variance (MANOVA) test. Findings The results suggest the respondents are generally ethically oriented and that the females are more ethical than males. Differences exist in terms of the attitude of respondents towards money and the MANOVA results show that money attitudes are good predictors of ethical perceptions of students. Research limitations/implications Findings of this study demonstrate that an understanding of individuals' attitude towards money may be an important way of predicting how they will behave when faced with ethical dilemmas. Originality/value The analysis makes an important contribution to prior literature by highlighting the effect of money attitude on ethical perception.

Ethical Perception of Tax Evasion: Determinants and Consequences on Voluntary Tax Compliance

This study investigates the factors of ethical perception of tax evasion. We also investigate the effect of ethical perception on tax compliance. Surveys were conducted with 291 participants consist of student, lecturer, professional, and business owner from various backgrounds and majors. Our analysis shows a negative and significant effect of idealism, tax knowledge toward the ethical perception of tax evasion, a positive and significant impact of relativism toward the ethics perception of tax evasion, and no significant effect of religiosity and educational level toward the ethics perception of tax evasion. We found that ethical perception is a significant predictor of voluntary tax compliance.

PENGARUH LOVE OF MONEY DAN PERILAKU MACHIAVELLIAN TERHADAP PERSEPSI ETIS INTERNAL AUDITOR BANK PERKREDITAN RAKYAT

Assessment of conditions or mistakes is called ethical perception. A person who works as an accountant will make high reservations by sticking to existing ethical standards. Competition is tighter, so the accounting profession must often clash with efforts to stick to ethical standards. The internal auditor's view in assessing an improper act will provide a perception of ethical perceptions for the community related to accountability and transparency. This research was conducted to get the influence of the variable love of money, Machiavellian with gender as a moderator on the ethical perceptions of the people's prekreditan bank internal auditors. The data in the study were collected using a questionnaire method, so that the research data were classified as primary data. This study will use 43 samples and will be analyzed using moderated regression analysis. The results of the study, after going through the data analysis of love of money and Machiavellian, have a negative effect on the ethical perception variable of BPR internal auditors. Gender as a moderating variable assesses the influence the love of money variable on the ethical perceptions of BPR internal auditors while for Machiavellian, gender does not know.