Sport in Society as a Binder in Social Communication of Human's Emotions

Society is the ensemble/the whole of the relations with the others, it is their form based on the natural needs (objective): the perpetuation of the species, the playful expression, the language, the thinking, the communication, the inter-subjectivity report (based on good morals, social obligations, education, the functioning of the state, the laws, rules and group conventions (in the case of sport, the constraints imposed, exceeding any individual will and transforming the social fact into an objective fact). In the evolution of psychology of human development, sport contributes to the improvement of the body in relation to the environment; of the cognitive, moral development of language, that of complex skills, sensory integrations, games with body schematics, which mobilize self-awareness and (re)structure through learning and experience. Thus, social and communication behaviours generate a mutually advantageous social repertoire.

Exploring the Relationship of Variant Degrees of National Economic Freedom to the Ethical Profiles of Millennial Business Students in Eight Countries

This research explores the relationship of variant degrees of a country’s economic freedom to the ethical profiles of millennial business students, specifically an individual’s personal value orientation and post-conventional reasoning. Grounded in Social Identity, Personal Values, and Cognitive Moral Development theories, we construct an ethical profile to compare responses provided by millennial business students from eight countries. Our results suggest that a country’s degree of economic freedom has some association with an individual’s ethical profile, yet we also discuss other national influences on an ethical profile. These results and their implications are discussed in the article.

Cognitive Moral Development, Organizational Situation and Ethical Decision Making in Business and Accounting

This study examines the effect of the interaction between cognitive moral development (pragmatic, accommodating, and autonomous) and an organizational situation (agency and stewardship) in business ethical decision making (earnings management and expropriation). This research employed a laboratory experiment design of full factorial factor 3x2 between-within subjects.There were 97 postgraduate students of Hasanuddin University that acted as participants. Data were analyzed by ANOVA and t-test. The results showed that the level of cognitive moral development is positively related to the degree of ethical decisions in accounting and expropriation. The higher the level of cognitive moral development, the more managers act ethically in decisions relating to accounting and expropriation. Meanwhile, the agency and stewardship situation have no effect on the differences in ethical decision making both in accounting and expropriation. Similarly, the exposure to an organizational situation has no impact on the relationship between levels of cognitive moral development and ethical decision making.The assumption stating that cognitive moral development of each participant has been an anchor and not easily changed to the different or the opposite situations is empirically proven.

Dampak Cognitive Moral Development Terhadap Kejujuran Pelaporan Anggaran

This study aims to analyze the impact of Cognitive Moral Development in honesty budget reporting because honesty in employees is important in the success of a company so it needs to be formed early. The development of Cognitive Morals is justification in making decisions relating to social actions to act ethically. Honesty of budget reporting in this study has a treatment in order to give an ethical dilemma effect on participants in decision making. The sample of this study was 48 active students of Soegijapranata Catholic University Semarang who have taken Cost Accounting courses. This study uses DIT (Define issue test) on cognitive moral development and SPSS programs. The results showed that individuals with high levels of cognitive moral development tend to be more honest in reporting budgets so that it can be said that cognitive moral development affects the honesty of budget reporting. Under optimal hurdle contract, individuals tend to be more honest in reporting budgets than in contract trust conditions so it can be said that there are differences in cognitive moral development in honesty of budget reporting. Abstrak Penelitian ini bertujuan untuk menganalisis dampak Cognitive Moral Development dalam kejujuran pelaporan anggaran karena kejujuran pada karyawan merupakan hal yang penting dalam keberhasilan suatu perusahaan sehingga perlu dibentuk sejak dini. Cognitive Moral Development merupakan dasar pembenaran dalam pengambilan keputusan yang berkaitan dengan tindakan sosial untuk bertindak etis. Kejujuran pelaporan anggaran dalam penelitian ini memiliki treatment untuk memberikan efek dilema etis pada partisipan dalam pengambilan keputusan. Sampel penelitian ini adalah 48 mahasiswa aktif Universitas Katolik Soegijapranata Semarang yang telah mengambil mata kuliah Akuntansi Biaya. Penelitian ini menggunakan DIT (Define issue test) untuk cognitive moral development dan program SPSS. Hasil penelitian menunjukan bahwa individu dengan tingkat cognitive moral development yang tinggi cenderung lebih jujur dalam melaporakan anggaran sehingga dapat dikatakan bahwa cognitive moral development berpengaruh terhdap kejujuran pelaporan anggaran. Pada kondisi optimal hurdle contract individu cenderung lebih jujur melaporkan anggaran dibandingkan pada kondisi trust contract sehingga dapat dikatakan bahwa terdapat perbedaan dalam cognitive moral development terhadap kejujuran pelaporan anggaran.

PENERAPAN NILAI-NILAI MODERASI AL-QUR’AN DALAM PENDIDIKAN ISLAM

Religious moderation is one of the themes that has been widely discussed in the past few decades. This is an anti-thesis of various intolerance attitudes that befall many circles, whether related to politics, social, or even religion. Intolerance in religion becomes the main focus of many circles. Even the younger generation practice this attitude. This attitude of intolerance is suspected to have entered primary and secondary educational institutions, while the efforts made by many parties in anticipating this movement did not reach its main essence. Intolerance in religion is influenced more by a lack of understanding of religion correctly, though al-Qur'an mentioned many principles and moderate attitudes that can be applied in the education system in schools. To get the principles and values of moderation in the Qur’an that can be applied in the education system in schools, this study uses a thematic method introduced by Fazlur Rahman. From this method, it is produced that the values of moderation in the Qur’an accumulate in aspects of justice, openness, wisdom, and balance. These values are required to always be maintained and become a guideline to achieve the universality of Islam in action. The application of these values in education can be committed with several approaches, namely the values inculcating approach, the cognitive moral development approach, the value analysis approach, the value clarification approach, and the learning approach by doing. Through this approach, moderate attitudes are instilled that can give birth to tolerance, mutual respect, and affection between people.

Kohlberg’s Theory

Given this cognitive-developmental concern with superficiality-to-depth in moral judgment or understanding, Kohlberg was particularly concerned to discover and articulate an age trend and possible sequence of developmental advances or stages that may be universal. Our critique of Kohlberg’s theory notes that, although his specific stage typology was misguided, he almost single-handedly put cognitive moral development on the map of American psychology. He encouraged attention to the continued development of moral judgment beyond the childhood years. Finally, he speculated from case studies of mature moral thinkers in existential crisis that there may be a deeper reality (“cosmic perspective”), one that underlies profound moral perception and can support the moral life. Building from Kohlberg’s and others’ contributions, we propose in this chapter a new view of life-span sociomoral development.